Corrective Action Plans

Finding 453820 (2022-001)

None 2022

Remington College

TX

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: The Institution has reviewed the details of the finding and determined the error to be an isolated instance due to human error. The Inst...

A. Comments on Findings and Recommendations: We agree with the finding and recommendation. B. Actions Taken or Planned: The Institution has reviewed the details of the finding and determined the error to be an isolated instance due to human error. The Institution returned $268 to the Federal Pell Grant Program on behalf of student #AR8. Student AR8 failed a class/module for the payment period in a non-standard program. On the Return of Title IV (R2T4) calculation, the payment period ending date should have been extended by an additional class/module. File Review will be added to the final review of all R2T4 calculations prepared for non-standard term programs. If the academic transcript includes repeat classes/modules, payment periods used in the calculation will be reviewed for accuracy.

View Audit 313766 Questioned Costs: $1

Finding 453817 (2022-001)

Significant Deficiency 2022

Town of Preston

CT

Cash Management Reporting Significant Deficiency

Finding Reference Number: 2020-01 ? Material Weakness in Internal Control Over Financial ReportingDescription of Finding:The Town should have internal controls over financial reporting that provides reasonable assurance that the accounting records can be relied upon and used to prepare the basic fin...

Finding Reference Number: 2020-01 ? Material Weakness in Internal Control Over Financial ReportingDescription of Finding:The Town should have internal controls over financial reporting that provides reasonable assurance that the accounting records can be relied upon and used to prepare the basic financial statements and related notes in conformity with accounting principles generally accepted in the United States of America. Having effective internal controls and procedures over financial reporting will ensure that the financial information is being accurately presented and allow the governing body to make sound financial decisions on a timely basis.There were multiple rounds of revisions to the trial balances before a final trial balance was able to be provided. Significant effort was expended identifying required information and corresponding adjustments and reconciliations. The audit process was delayed while Town personnel and audit staff worked towards a complete set of financial statements. Material journal entries were required to ensure the financial statements were properly stated in accordance with Generally Accepted Accounting Principles.Some of the deficiencies in the Town?s internal control over financial reporting processes are described below:o The interfund balances between the General Fund and the other funds were not reconciled on a timely basis.o The Town and the Board of Education do not currently have formalized accounting policies and procedures manuals detailing the daily, monthly, quarterly, and year-end closing procedures.Statement of Concurrence or Nonconcurrence:The Town and Board of Education agrees with this finding.Corrective Action:The Town agrees with the finding regarding internal control over financial reporting. The Town has a new Finance Director and Treasurer and has engaged additional accounting assistance to develop policies and procedures and ensure that controls are in place to ensure that the financial records are reported accurately and timely.Name of Contact Person:Cynthia Varricchio, MBA, Director of Finance and School Business Operations, (860) 889-6098, varricchioc@prestonschools.orgProjected Completion Date: June 30, 2023

View Audit 313765

Finding 453787 (2022-002)

Significant Deficiency 2022

City of Portsmouth

OH

Procurement, Suspension & Debarment Eligibility Reporting § 200.303

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently perform...

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The accounts will be reconciled prior to the program ending on a regular cycle during the program to ensure appropriate accounts and the accuracy of the supporting documentation is provided going forward.Described action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reconciling the account on a timely basis. Online applications programs are being created by the department of technology to assist in the program documentation gathering in order to ensure applicants can provide all necessary support for the program in a secure environment.Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial OfficerPlanned completion date for corrective action plan: 7/1/2022.If the Auditor of Public Accounts has questions regarding this plan, please call Mimi Terry, Interim City Manager.

View Audit 313753

Finding 453786 (2022-001)

Significant Deficiency 2022

City of Portsmouth

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022)The findings from the schedule of findings and questioned costs are discussed below. The finding...

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022)The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.FINDINGS?FEDERAL AWARD PROGRAMS AUDITS2022-001 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the City ensure that federal funds are used to support allowable costs and activities, and to determine when federal requirements may be more restrictive than the State or grantor? requirements.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The program categories will be reviewed prior to the program beginning to ensure appropriate adherence to the Federal vs State guidelines and the accuracy of the supporting documentation is provided going forward. Describe action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reviewing the guidelines. Program documentation gathering in advance to ensure program adherence for the program federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial Officer Planned completion date for corrective action plan: 3/1/2023

View Audit 313753 Questioned Costs: $1

Finding 453393 (2022-001)

None 2022

Neptune Township Board of Education

NJ

Procurement, Suspension & Debarment § 200.320

District management concurs with the finding and has implemented an additional procedure to ensure the federal procurement requirements are met. Purchasing will obtain quotes and ensure the federal and not state requirements are met.

View Audit 313738

Finding 453169 (2022-001)

Significant Deficiency 2022

Clermont County

OH

Cash Management Subrecipient Monitoring § 200.305

The Auditor's office with work with the Community Transportation Connection and provide training on the importance of grant reporting and tracking.We will also explain and show how using the ERP system can aid in the tracking of expenses and help to ensure better accounting for grants.The Auditor's ...

The Auditor's office with work with the Community Transportation Connection and provide training on the importance of grant reporting and tracking.We will also explain and show how using the ERP system can aid in the tracking of expenses and help to ensure better accounting for grants.The Auditor's office will implement an additional level of control for this department's grant award, reporting, and reimbursements to be reviewed by our office for accuracy.Use online state and federal agency websites to verify grant awards amounts and disbursements.

View Audit 313692

Finding 453168 (2022-005)

Significant Deficiency 2022

Rockingham County

NC

Eligibility

Finding: 2022-005Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be ...

Finding: 2022-005Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453167 (2022-004)

Significant Deficiency 2022

Rockingham County

NC

Eligibility Reporting

Finding: 2022-004Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will provide refresher training to all staff on what processes to follow when changes are reported to ensure accurate and timely review of all benefits. Management w...

Finding: 2022-004Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will provide refresher training to all staff on what processes to follow when changes are reported to ensure accurate and timely review of all benefits. Management will review and revise current procedures in place to ensure that all eligibility determination criteria and documentation is completed timely and accurately reflected in the case file within the NC Fast Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453166 (2022-003)

Significant Deficiency 2022

Rockingham County

NC

Eligibility

Finding: 2022-003Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be ...

Finding: 2022-003Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453165 (2022-002)

Significant Deficiency 2022

Rockingham County

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2022-002Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be ...

Finding: 2022-002Name of contact person: Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuireCorrective Action: "Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453164 (2022-006)

Significant Deficiency 2022

Rockingham County

NC

Eligibility Reporting

Finding: 2022-006Name of contact person: Felissa H. Ferrell, Cathy MurrayCorrective Action: "The functionality of the system does not connect the child to the other siblings when the 5120 is keyed in the NC FAST System. When the social worker keys in the relationships of the family members in the ...

Finding: 2022-006Name of contact person: Felissa H. Ferrell, Cathy MurrayCorrective Action: "The functionality of the system does not connect the child to the other siblings when the 5120 is keyed in the NC FAST System. When the social worker keys in the relationships of the family members in the household, they establish each parent and child, however, the system does not connect the sibling to the other siblings. If a paper 5120 were to be utilized, this would not be an issue. Apparently, with the recent NC FAST System updates, in order for all the siblings to show up on the 5120, it will now require the worker to establish the children to parent, then they will have to establish a relationship to each sibling and/or other members in the household, connecting them all together. This will require additonal data entries. It appears the system was intuitively doing this when connected with the EB NC FAST system however, the upgrades and separation has now made this not function.The Quality Assurance Social Work Specialist will commence a training with the supervisors and CPS workers, who complete the 5120, to ensure the staff understand the extra steps they are required to complete in the NC FAST system. The Quality Assurance Social Work Specialist will review the 5120s to ensure that the FAU is populating correctly. If the additional steps do not show the 5120 populating correctly, then a NC FAST Help Ticket will be generated, likely a level 3, which will require a patch. "Proposed Completion Date: Training will be completed by October 28th, 2022

View Audit 313677

Finding 453163 (2022-001)

None 2022

Gloucester County Vocational-Technical School District

NJ

School Nutrition Programs Subrecipient Monitoring

The responsible officials agree with the finding and will address the matter as part of their corrective action plan. The District will purchase needed equipment and supplies to reduce the net cash.

View Audit 313675

Finding 453160 (2022-004)

Material Weakness 2022

Creative Health Services, Inc.

PA

Allowable Costs / Cost Principles Cash Management Reporting

View of Responsible Officials and Planned Corrective ActionThe Organization is planning to assign responsibility of grant compliance to someone in the Organization.

View Audit 313666

Finding 452944 (2022-003)

Significant Deficiency 2022

Superior School District No. 11

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEWCriteriaAs described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of f...

INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEWCriteriaAs described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, including the notes to the schedule of expenditures of federal awards, in conformity with the modified cash basis of accounting.ConditionThe District does not have a system of internal control that would provide management with reasonable assurance that the District's schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the modified cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditures of federal awards, including the related note disclosures.CauseManagement does not prepare the schedule of expenditures of federal awards in accordance with the modified cash basis of accounting.Potential EffectThe potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the District's internal control.RecommendationWe recommend that the District review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management.

View Audit 313570

Finding 452928 (2022-001)

None 2022

Nutley Board of Education

NJ

The Assistant Business Administrator will review our ESSER grant programs and ensure activity reports are available for employees charged to ESSER grants.

View Audit 313559

Finding 452472 (2022-001)

Significant Deficiency 2022

Eastern Virginia Medical School

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Timely Submission of Enrollment DataEVMS has implemented a new student information system to assist with managing student data and enrollment reporting. The EVMS Information Technology developed a new report that will be automatically generated every Monday to show any status changes that occurred i...

Timely Submission of Enrollment DataEVMS has implemented a new student information system to assist with managing student data and enrollment reporting. The EVMS Information Technology developed a new report that will be automatically generated every Monday to show any status changes that occurred in the previous week. This report will be emailed every Monday to several areas, including the Registrar?s Office and Financial Services. The Registrar?s Office will reconcile the enrollment report that is sent to the National Student Clearinghouse every week to ensure the changes are being properly updated in the report. Enrollment reports will continue to be processed on a monthly basis to the National Student Clearinghouse which will be then sent to the National Student Loan Data System (NSLDS).Financial Services will serve as a secondary review after the fact for all students who have had a status change to go on a leave of absence, withdraw from EVMS, return from a leave of absence, or graduate off cycle. Financial Services will check NSLDS around 30 days after the change has occurred to ensure that the last enrollment report information is accurate and up to date. If there are any discrepancies with the status or last date of attendance, Financial Services will reach out to the Registrar and the Director of Financial Aid. The Director of Financial Aid will update the student?s record directly in NSLDS and the Registrar will ensure that the update is on the next version of the enrollment report so that it does not override the manual update.EVMS Financial Aid and Financial Services drafted a new policy to address the requirements and timing related to notifications of a status change for students. Once approved, the policy will be distributed to all departments impacted and training will be scheduled with responsible parties.The contact person for this finding is David Golay, Registrar.

View Audit 313465

Finding 452443 (2022-001)

Significant Deficiency 2022

University of Dayton

OH

HUD Housing Programs Reporting

Finding Number 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingThe University experienced material lost revenue in fiscal years 2020, 2021 and 2022 due to the impactof COVID-19 on operations. Management will amend the previously posted reports and correctivemeasures will be taken ...

Finding Number 2022-001 ? Higher Education Emergency Relief Fund (HEERF) ReportingThe University experienced material lost revenue in fiscal years 2020, 2021 and 2022 due to the impactof COVID-19 on operations. Management will amend the previously posted reports and correctivemeasures will be taken to monitor and manage changes to rules and regulations promulgated by the DOEif applicable.

View Audit 313446

Finding 452442 (2022-102)

Material Weakness 2022

Maricopa County

AZ

Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305

Assistance Listings number and program name: 84.374 Teacher and School Leader Incentive GrantsDepartment: Maricopa County School SuperintendentContact Person(s): Matt Morales, Deputy Superintendent of Schools, Maricopa County School Superintendent?s Office.Anticipate completion date: June 30, 2023Co...

Assistance Listings number and program name: 84.374 Teacher and School Leader Incentive GrantsDepartment: Maricopa County School SuperintendentContact Person(s): Matt Morales, Deputy Superintendent of Schools, Maricopa County School Superintendent?s Office.Anticipate completion date: June 30, 2023Concur: The Maricopa County School Superintendent?s Office (Superintendent's Office) acknowledges the human error that was made with the May 2022 drawdown. Once the error was identified, the Assistant Superintendent for Economic Management, along with the grant project leader and the Human Capital Management Administrator, contacted the program officer at the US Department of Education and notified them of this error. The overdraw was resolved as there were additional program costs prior to the grant?s closeout in September 2022, and all program expenditures and reimbursements were reconciled prior to closeout. The Superintendent?s Office has implemented updated procedures including the addition of one more person to the reimbursement request approval process who will ensure that program expenditures are reconciled based on the fund balance report from the financial system for the correct time frame.

View Audit 313445 Questioned Costs: $1

Finding 452441 (2022-103)

Significant Deficiency 2022

Maricopa County

AZ

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Assistance Listings number and program name: 21.023 COVID-19 Emergency Rental Assistance ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: June 30, 2023Concur: The Maricopa County Human Services ...

Assistance Listings number and program name: 21.023 COVID-19 Emergency Rental Assistance ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: June 30, 2023Concur: The Maricopa County Human Services Department (HSD) concurs that the payments noted by the Office of the Auditor General had suspicious activity. The payments noted represent less than .06% of Emergency Rental Assistance (ERA) financial transactions that the County processed in fiscal year 2022. In FY 2022, the HSD provided nearly $75.8 million in rental assistance, which equated to 9,940 financial transactions and 63,265 months of rental assistance for households living in Maricopa County. To help mitigate control discrepancies, the County has continued to strengthen internal controls from the inception of the ERA program. In July-September 2021, HSD implemented review of property information on the Maricopa County Assessor?s website for certain rental assistance applications on a case-by-case basis. However, HSD did not document those reviews or implement the review program-wide until September 2022. In September 2022, HSD updated internal controls through a revision of the ERA policy and process manual to require property information to be reviewed and also documented. In addition, in November 2022, the County worked with our banking institution to implement additional bank verification controls to more accurately and timely verify vendor banking information to further ensure payments were being sent to the approved landlord/property/manager/vendor. The County will continue with these internal controls to ensure accurate payments are processed.

View Audit 313445 Questioned Costs: $1

Finding 452439 (2022-101)

Material Weakness 2022

Maricopa County

AZ

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Assistance Listings number and program name: 14.231 COVID-19 Emergency Solutions Grant ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: April 1, 2023Concur: Maricopa County Human Services Depart...

Assistance Listings number and program name: 14.231 COVID-19 Emergency Solutions Grant ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: April 1, 2023Concur: Maricopa County Human Services Department (HSD) concurs with the finding. HSD will develop and implement written policies and procedures to pay subrecipients for program expenditures they incur and request reimbursement for within the required 30 days of receiving their completed reimbursement requests. HSD will also develop a tracking system to ensure payments are released within 30 days upon receipt of a completed reimbursement request, which will document attempts to obtain a completed reimbursement request.

View Audit 313445

Finding 452438 (2022-104)

Significant Deficiency 2022

Maricopa County

AZ

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority o...

Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority of Maricopa County (HAMC) is aware of the requirement for completing annual housing standard inspections. Shortage in staff have caused some delays in annual inspection completion. Additional internal controls are being adopted to ensure Asset Manager and Property Management monthly report on completed annual inspections for all properties. The on-going monthly reporting of completed inspections for all properties must reach a 100% completion rating for all recertifying units under a HUD, LIHTC or market property. HAMC systems do monitor the completion of annual inspections, but additional staff will have to be hired to maintain the volume of inspections that are required for each property manager?s portfolio.

View Audit 313445

Finding 452437 (2022-024)

Significant Deficiency 2022

State of New Jersey

NJ

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

FINDING # 2022-024No finding in prior yearThe New Jersey Department of Labor and Workforce Development (DLWD) has a policy in place for processing tuition reimbursements that are performed by the Department?s Accounts Payable unit. The policy was reviewed by the Office of Finance & Accounting (F&A)...

FINDING # 2022-024No finding in prior yearThe New Jersey Department of Labor and Workforce Development (DLWD) has a policy in place for processing tuition reimbursements that are performed by the Department?s Accounts Payable unit. The policy was reviewed by the Office of Finance & Accounting (F&A) and internal control procedures were enhanced to ensure that fiscal cutoff measures were appropriately addressed. Tuition reimbursement procedures include having the requests forwarded to the responsible Supervising Analyst in the Appropriations/Accounting unit for final review and approval to ensure the proper fiscal period is charged. The correcting transactions were completed during the Single Audit timeframe to remediate the findings by charging and reimbursing the proper fiscal year accounts. The DLWD will continue its efforts to ensure compliance and that all charges applied to Federal awards are within the specified period of performance going forward.COMPLETION DATE/CONTACT PERSON December 31, 2023Ruslana Nagorniak(609) 984-7678Ruslana.Nagorniak@dol.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 452430 (2022-023)

Significant Deficiency 2022

State of New Jersey

NJ

Eligibility Special Tests & Provisions Significant Deficiency § 200.303

FINDING # 2022-0232021-0202020-0072019-0162018-0082017-003The Department of Human Services? Division of Medical Assistance and Health Services (DMAHS) has unsuccessfully attempted to gain access to data files that would provide current licensure data to our contracted vendor from the State?s licensi...

FINDING # 2022-0232021-0202020-0072019-0162018-0082017-003The Department of Human Services? Division of Medical Assistance and Health Services (DMAHS) has unsuccessfully attempted to gain access to data files that would provide current licensure data to our contracted vendor from the State?s licensing agencies. Continuing efforts to outreach providers by sending a license expiration letter to providers 45 days prior to the license expiration date have also been less than successful. Access concerns have discouraged the State?s efforts to deny claims because of expired licenses. It is important to note that the State?s expectations are that providers are properly licensed, but have failed to communicate this information to our contracted vendor. Licensure information for all enrolling providers and those subject to revalidation are also screened in accordance with ACA requirements.DMAHS efforts to achieve compliance with regard to provider licensing in coordination with the State?s contracted vendor remains ongoing and the importance of having license information on file for the providers being enrolled will again be reiterated and reinforced through communications with the contracted vendor and their staff. The vendor has also been approved to continue taking screenshots of providers? licensing information from licensing websites in lieu of the provider sending in paper copies. These ongoing efforts and actions will help to ensure that licensing information is captured and maintained for each provider and the State?s compliance with documenting provider licensing continues to improve and move towards full compliance in future periods.COMPLETION DATE/CONTACT PERSON Fiscal Year 2023Carlton Carter(609) 588-7159Carlton.Carter@dhs.nj.gov

View Audit 313443

Finding 452429 (2022-022)

Significant Deficiency 2022

State of New Jersey

NJ

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and...

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and specifies that an AUP report is acceptable per guidance provided under Medicaid and CHIP Managed Care Final Rule (CMS-2390-F) Frequently Asked Question number Q10.COMPLETION DATE/CONTACT PERSON January 2023Robert Durborow609-775-7298Robert.Durborow@dhs.nj.gov

View Audit 313443

Finding 452428 (2022-021)

Significant Deficiency 2022

State of New Jersey

NJ

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

FINDING # 2022-021No finding in prior yearThe Department of Children and Families (DCF) will review and enhance its procedures and controls to ensure that expenditures charged to the program are incurred within each grant award?s specified period of performance.Further, as the federal SSBG grant awa...

FINDING # 2022-021No finding in prior yearThe Department of Children and Families (DCF) will review and enhance its procedures and controls to ensure that expenditures charged to the program are incurred within each grant award?s specified period of performance.Further, as the federal SSBG grant award cited has a period of performance that remains open through September 2023, DCF has adjusted the four transactions that were posted incorrectly to another available funding source and ensured that all transactions presently recorded are now in compliance and within the specified period of performance.COMPLETION DATE/CONTACT PERSON Fiscal Year 2024Steven M. Dodson(609) 888-7555Steven.Dodson@dcf.nj.gov

View Audit 313443 Questioned Costs: $1

Corrective Action Plans

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