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Corrective Action Plans

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Finding 45576 (2022-002)
Material Weakness 2022
Department of Human Services
HI
Questioned Costs Eligibility
Finding No. 2022 002: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.777, 93.778, and COVID 19 ? 93.778 ? Medicaid Cluster Award Number and Award Year: 2105HIMAP, 2205HIMAP, 2105HIADM, 2205HIADMN Condition During our ...
Finding No. 2022 002: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.777, 93.778, and COVID 19 ? 93.778 ? Medicaid Cluster Award Number and Award Year: 2105HIMAP, 2205HIMAP, 2105HIADM, 2205HIADMN Condition During our audit, we selected a non statistical sample of 60 providers for testing out of a population of approximately 1,800 providers. The providers selected for testing represented approximately $21 million of payments out of a total payment population of $223 million. The results of our testing were as follows: ? Four providers where the DHS Form 1139 was not maintained. ? Eight providers where the DHS Form 1139 did not support revalidation within the most recent five year period. Views of Responding Officials The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned The conversion to the HOKU online provider enrollment system in 2020, the staffing and workload impacts of the COVID 19 public health emergency and the inability to fill key provider enrollment section positions have combined to tax the ability of the Department to come into compliance with the stated criteria. These factors have created backlogs in the processing turnaround time for new provider enrollment applications that have been submitted by providers and are waiting to be processed by the Department. These factors have also hampered the Department?s efforts to timely outreach with providers who are at/over the five-year revalidation threshold. The Department was able to fill the section administrator over the provider enrollment section in June 2022, and also fill a key contract specialist position in August 2022. The Department entered into a new provider enrollment staff augmentation contract with Maximus effective January 1, 2023, and initial vendor performance has been promising. New provider enrollment processing time has been reduced to no more than ten days for certain provider types, and Maximus is on track to eliminate the existing provider enrollment application backlog by the third quarter of 2023. The Department is expecting these changes to result in full compliance with the stated criteria by the end of 2023. Expected Completion Date December 31, 2023 Responding Officials Jon Fujii, MED Quest Division Health Care Services Branch Administrator
View Audit 51705 Questioned Costs: $1
Valdese Economic Development Investment Corporation
NC
Reporting
The audit engagement letter will include the 90 day requirement for completion of the audit for fiscal year ending June 30, 2023.
The audit engagement letter will include the 90 day requirement for completion of the audit for fiscal year ending June 30, 2023.
View Audit 50609
Mifflin County Academy of Science and Technology
PA
Reporting Student Financial Aid
CORRECTIVE ACTION PLAN December 6,2022 Oversight Agency: U.S. Department of Education Mifflin County Academy of Science and Technology respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Young, Oakes, Bro...
CORRECTIVE ACTION PLAN December 6,2022 Oversight Agency: U.S. Department of Education Mifflin County Academy of Science and Technology respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Young, Oakes, Brown & Co, PC 1210 13th St. Altoona, PA 16601 Audit Period: 07/01/2021-06/30/2022 The findings from the 06/30/2022 schedule of finding and questioned costs are discussed below. The findings are numbers consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF EDUCATION 2022-001 Education Stabilization Funds ALN 84.425E & 84.425F Recommendation: We recommend that the Academy implements procedures to ensure compliance with this regulation to ensure all information on the website is correct. Action Taken: As a result of the above referenced finding, the Academy has implemented the following policy for future reporting requirements. In order to ensure compliance with CARES Act public reporting, the Business Manager will review all reports prepared by the Supervisor of Adult Education prior to posting on the website beginning with the next quarterly report due by January 10, 2023. If the U.S. Department of Education has questions regarding this plan, please call Jenaya Mellinger 717-248-3933. Sincerely Yours
View Audit 47632
Finding 45566 (2022-005)
Significant Deficiency 2022
Suring Public School District
WI
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Allowable Costs The District understands the need to properly document internal control procedures for allowable costs in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their allowable cost approval for fed...
Allowable Costs The District understands the need to properly document internal control procedures for allowable costs in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their allowable cost approval for federal and state grants.
View Audit 48008
Finding 45561 (2022-004)
Material Weakness 2022
Suring Public School District
WI
Procurement, Suspension & Debarment
Procurement Policy The District understands the need to properly document procurement efforts in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their procurement efforts for federal and state grants.
Procurement Policy The District understands the need to properly document procurement efforts in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their procurement efforts for federal and state grants.
View Audit 48008
Finding 45560 (2022-001)
Material Weakness 2022
North Adams Jerome Public Schools
MI
Questioned Costs Procurement, Suspension & Debarment Cash Management
The School will more diligently assess the specific need of the school and put better procedures into place to ensure that the grant funds are being utilized on allowable expenditures.
The School will more diligently assess the specific need of the school and put better procedures into place to ensure that the grant funds are being utilized on allowable expenditures.
View Audit 45298 Questioned Costs: $1
Finding 45555 (2022-004)
Material Weakness 2022
Independent School District No. 23
MN
Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor an...
Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor and obtain certified payroll reports from contractors in a timely basis. Responsible Individuals: Terry Karger, Superintendent Corrective Action Plan: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023
View Audit 40769
Finding 45552 (2022-001)
Significant Deficiency 2022
Mountaineer Community Health Center, INC
WV
Special Tests & Provisions Eligibility HUD Housing Programs
#2022-001 Sliding Fee Discounts Documentation U.S. Department of Health and Human Services Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) AL #93.224 Grants for New and Expanded Se...
#2022-001 Sliding Fee Discounts Documentation U.S. Department of Health and Human Services Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) AL #93.224 Grants for New and Expanded Services Under the Health Center Program AL #93.527 Recommendation: We recommend the Center provide training to employees to ensure that the sliding fee discounts are being properly applied, supported, and documented. In addition, we recommend the employees administering the sliding fee discounts be properly monitored and supervised to ensure compliance with program documentation. Action Taken: The Mountaineer Community Health Center, Inc.'s management will take the necessary steps to ensure that the sliding fee discounts are being properly applied and documented to support the determination of adjustments to patient charges. Ciro Grassi, Chief Executive Officer is responsible for implementing these procedures by December 31, 2022.
View Audit 46213
National Endowment for Democracy
DC
Subrecipient Monitoring Reporting
Management?s Response and Corrective Action Plan: As noted in the audit, NED management is and has been aware of the FFATA reporting requirements. For the record, NED management takes a serious approach to FFATA regulations. NED?s concerns regarding FFATA compliance are rooted in concern for our gr...
Management?s Response and Corrective Action Plan: As noted in the audit, NED management is and has been aware of the FFATA reporting requirements. For the record, NED management takes a serious approach to FFATA regulations. NED?s concerns regarding FFATA compliance are rooted in concern for our grantees working in the sphere of human rights and democracy, particularly those NED partners working in the world?s most hostile authoritarian countries. As stated in our response to the FY 21 Audit, NED staff analysis of the potential reporting requirements recognized two significant risks to NED?s partners and the success of its programs: 1) reporting all first-tier subawardees would mean posting the identity of recipients and details of sensitive awards on a publicly accessible website, and 2) reporting NED partners as first-tier subawardees of the Department of State on a public website of federal funding accountability undermines the Congress? intentional decision to protect the independence of NED?s programmatic decision-making when it crafted the NED Act. However, NED seeks to balance these legitimate concerns with our desire to comply with the spirit of transparency rooted in FFATA, recognizing the importance of transparency and accountability as foundational tenets of a democratic society. As NED management stated in response to the FY 21 audit, in 2015, DOS offered NED the option of case-by-case waivers of individual subgrantees, rather than a per-country or blanket waiver of subgrantees which would have allowed for a practicable solution to meet the reporting requirements. In response and with notice to DOS, NED proposed and implemented an alternate method of compliance by posting information about subrecipients and funded programs on a searchable online database with content controlled by NED, with anonymized records for sensitive programs. This flexibility is essential to NED?s sensitive grantmaking program, where we often must make quick adjustments to anonymize information when partners face new risks in their operating environment. In total, NED currently has more than 700 grants in 50 countries requiring special protection of grantee identities. Corrective Action Plan NED renewed discussions to find a resolution to this issue in 2022, with leadership at NED and at DOS serving as a catalyst for a fresh approach to the issue. In our correspondence and discussion with DOS officials, NED management and staff have continually cited the legitimate concern for the security of our grantees and that the disclosure of NED?s grantees on a federal website runs contrary to NED?s standing as an independent entity. In response, DOS once again stated that a blanket waiver was not possible. Further, DOS advised NED that it approached OMB on this issue and that OMB would not entertain granting a formal exemption to NED. Unfortunately, this response from DOS fails to address NED?s concerns or offer any solutions regarding risks that public disclosure poses to its grantees. We aim to prevent this from becoming a reoccurring issue on our audits, and NED management believes there are viable solutions beyond a blanket exemption. It is NED?s understanding that DOS conducts its own assessment of risks to grantees before any public disclosure, and issues waivers from disclosure for individual grants deemed sensitive. NED would like to learn more about the process DOS uses to make that risk determination and apply it to the disclosure requirements related to NED?s most sensitive grants. Further, NED would like to explore using NED?s public website portal to disclose all non-sensitive grants to maintain a level of transparency. This would allow NED the flexibility to respond to evolving threats to our grantees and allow for public disclosure without using a US government website. NED Management is continuing the discussion of FFATA compliance with the Department of State and is scheduled to meet with the Acting Assistant Secretary, Bureau of Democracy, Human Rights, and Labor and other senior DOS staff to find a path forward on this issue. As stated above, NED takes this issue seriously and management will work on a solution to this issue that is consistent with NED?s mission and one that prioritizes the security of NED?s most vulnerable partners around the world. Responsible person is: Maju Varghese, Chief Operating Officer Anticipated completion date: 09/30/2023
View Audit 46212
Chadwick-Milledgeville C.u.s.d. #399
IL
The bookkeeper will add a monthly task reminder to the calendar to review and file expenditure reports. See full Corrective Action Plan on the district letterhead.
The bookkeeper will add a monthly task reminder to the calendar to review and file expenditure reports. See full Corrective Action Plan on the district letterhead.
View Audit 44156
Chadwick-Milledgeville C.u.s.d. #399
IL
The District has increased the treasurer's bond for fiscal year 2023. See full Corrective Action Plan on the District's letterhead.
The District has increased the treasurer's bond for fiscal year 2023. See full Corrective Action Plan on the District's letterhead.
View Audit 44156
Chadwick-Milledgeville C.u.s.d. #399
IL
Special Tests & Provisions
Meet with the auditors to make sure grants and other expenditures are classed to appropriate line items. See full Corrective Action Plan on the district letterhead.
Meet with the auditors to make sure grants and other expenditures are classed to appropriate line items. See full Corrective Action Plan on the district letterhead.
View Audit 44156
Chadwick-Milledgeville C.u.s.d. #399
IL
The bookkeeper will add a monthly task reminder to the calendar to review and file expenditure reports. See full Corrective Action Plan on the district letterhead.
The bookkeeper will add a monthly task reminder to the calendar to review and file expenditure reports. See full Corrective Action Plan on the district letterhead.
View Audit 44156
University of Dallas
TX
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Summary: The University of Dallas contracted with Forvis to provide an opinion on the state of the University of Dallas compliance with the Single Audit standards. In providing such assessment the entity found that the institution was not in compliance with a matter that was not material in nature b...
Summary: The University of Dallas contracted with Forvis to provide an opinion on the state of the University of Dallas compliance with the Single Audit standards. In providing such assessment the entity found that the institution was not in compliance with a matter that was not material in nature but need correction. The following is a Corrective Action Plan to address such deficiency. Reference Number 2022-001 Responsible Parties: James Huebner, UD Financial Aid and Marissa Darby, UD Registrar offices UD Financial Aid will request a copy of the Enrollment File Submission from the UD Registrar to ascertain that the appropriate formatting is performed from the UD Student Information System/Financial Aid Management System. (SIS/FAMS) Upon such assessment, UD Financial Aid in conjunction with UD Registrar will employ the expertise of the UD SIS/FAMS Systems Administrator, Blake Palmer, to ensure compliance with the file layout provided by the Third-Party Enrollment reporting agency the National Student Loan Clearinghouse. If such file layout cannot be corrected in the UD SIS/FAMS, then UD Financial Aid along with the UD SIS/FAMS Systems Administrator will report the specific error to the University?s ERP provider (Ellucian) for modification. To resolve the error while such modifications are being deployed the UD Financial Aid will employ the expertise of UD Institutional Effectiveness to edit such file to comply with the aforementioned format. UD Financial Aid will audit such records in the NSLDS system to ensure all data integrity end to end. The described process will be fully implemented by November 30, 2022. If the expertise of the University?s ERP provider (Ellucian) is needed to correct specific errors to execute a more automated process, the time frame may be extended to no later June 1st 2023.
View Audit 39996
Finding 45532 (2022-016)
Material Weakness 2022
Department of Human Services
HI
Matching / Level of Effort / Earmarking
Finding No. 2022 016: Reporting (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Cond...
Finding No. 2022 016: Reporting (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition The Department achieved a two-parent work participation rate of 12.4%, which is below the federally mandated rate of 15.7%, calculated by subtracting the caseload reduction credit of 74.3% from the base 90.0%. Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Pursuant to 45 CFR 262.5, the Department submitted a letter to the Administration for Children and Families (?ACF?), dated November 21, 2022, to request consideration for reasonable cause for not meeting the fiscal year 2021 Two-Parent Work Participation Rate. The ACF confirmed receipt of the Department?s request on November 28, 2022. Determination and decision from ACF are currently pending. Corrective Action Taken or Planned: The work participation requirement under the Upfront Universal Engagement (UFUE), described in sections 17-656.1-8.4 and 17-794.1-36, Hawaii Administrative Rules, were reinstated effective June 2022. Applicants are required to fulfill the work participation requirements described in the rules, as a condition of Temporary Assistance for Needy Families (TANF) eligibility. The upfront work participation provides applicants with job readiness training, new or updated resume, and job search assistance. The upfront participation requirement has shown success in preparing parents/relative caregivers with work program engagement prior to June 2022 and the upfront participation requirements were waived because there was an increased need for financial assistance during the pandemic. In 2022, the TANF program office established quarterly collaborative meetings with the work program unit supervisors statewide. The meetings are structured with specific components: 1. Share information and resources from community-based organizations that service families with dependent children, 2. Provide program updates such as policy changes and projects, 3. Activities that involve collaboration amongst attendees (e.g., discussions on topics relating to TANF recipient families, staff who work directly with families, and program implementation); and 4. Summary of the collaborative activity and next steps. The quarterly meetings provide an avenue for the program office and unit supervisors to discuss challenges that work program staff encounter working with participants; to develop strategies on engaging new participants and re-engaging those who have been in the work program, particularly during this period of transition following the pandemic; and identify any needs that families may have that the work program is unable to provide. The quarterly collaborative meetings will continue in 2023 and will be conducted on an on-going basis. Expected Completion Date: On-going Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator
View Audit 51705
Finding 45531 (2022-014)
Significant Deficiency 2022
Department of Human Services
HI
Finding No. 2022 014: Special Tests and Provisions (Significant Deficiency) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201...
Finding No. 2022 014: Special Tests and Provisions (Significant Deficiency) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition During our audit, we selected a non statistical sample of 60 participants for testing out of a population of approximately 7,900 participants whose work participation activity was reported on the ACF-199. We noted one instance where a work eligible participant complied with their work participation plan, but the Department inaccurately reported the participant as noncompliant. Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Several jobs are run each month following the report month, to extract client data from the HAWI (eligibility data) and HANA (work participation data) systems to create the ACF-199 Temporary Assistance for Needy Families data reports. Each ACF-199 report is created monthly, then compiled and submitted following the end of each report quarter. If changes are made to any client data in the HAWI or HANA systems after the creation of each report month, the changes will not be captured and will not reflect on the ACF-199 Quarter Reports submitted to the Administration for Children and Families. Corrective Action Taken or Planned: A rerun of the ACF-199 Report will be scheduled every November/December, following the end of each federal fiscal year, to create a final report and submit by the annual reporting deadline of December 31st. This will capture any client data changes made after each report month?s job run. Expected Completion Date: Beginning November/December 2023 (for final FFY 2023 reports) and annually thereafter. Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator
View Audit 51705
Finding 45530 (2022-013)
Material Weakness 2022
Department of Human Services
HI
Reporting Subrecipient Monitoring
Finding No. 2022 013: Reporting (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Cond...
Finding No. 2022 013: Reporting (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition During our audit, we tested a non statistical sample of six subawards and found no evidence that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Funding, of the Federal Funding Accountability and Transparency Act (?FFATA?) was completed for one subaward and five instances of untimely submission. Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: Federal-funded contracts will be entered into the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. Expected Completion Date: On-going Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator
View Audit 51705
Finding 45529 (2022-012)
Material Weakness 2022
Department of Human Services
HI
Questioned Costs Student Financial Aid
Finding No. 2022 012: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITAN...
Finding No. 2022 012: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition We selected a non statistical sample of 14 participant files for testing out of a population of 138 participant files that were initially determined by the Title IV-D agency as not cooperating with the child support enforcement requirements. We noted 3 files did not contain any correspondence, notices, or documentation to indicate whether any follow up action, up to and including case closure and cessation of benefits, were performed. Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Based on my review of the selected cases, particularly the cases that were properly closed due to non-compliance with child support requirements, I found that the Processing Centers received hard-copy notifications from the Child Support Enforcement Agency (?CSEA?). The three cases indicated as having no closure notices, there were no hard-copy notifications found in the clients? electronic case files. The referrals to CSEA are done through an interface between the HAWI and CSEA's KEIKI systems. When a recipient is determined non-compliant by CSEA, the information is sent via the interface from KEIKI to HAWI in the form of a system-generated alert. This process worked well when application processing and maintenance of recipient cases were done in a case management method (e.g., each eligibility worker assigned to process applications and/or maintain a caseload of active cases). This method, eligibility workers would manage their caseloads and check for incoming alerts for cases assigned to them; these alerts would include the CSEA non-compliant alerts coming from KEIKI system. Workers were able to take appropriate and timely action in response to the alerts received. However, necessary changes were made to how applications and active cases are managed. The division stopped the case management method and converted to "task-oriented" processing statewide. Workers are no longer assigned to caseloads but are assigned to "tasks" such as processing applications, incoming documents/verifications, reported changes, six-month review and annual recertifications, etc. A case is not reviewed and worked in HAWI until a worker is prompted to do so, e.g., six-month review, annual recertification, change was reported by the household, or when a document pertaining to a case is received by the Processing Center such as hard-copy notice sent from CSEA indicating a client did not comply with child support requirements. When any one of these occur, then the worker who is assigned to that task will check for alerts for the case. Aside from that, recipient cases are not reviewed. So how the "alerts" were developed in HAWI no longer works for the way we currently process applications and maintain cases. We are unable to modify the HAWI system because we are currently developing a new eligibility system that will replace HAWI. Corrective Action Taken or Planned: We created an ad hoc report to identify Temporary Assistance for Needy Families Program (TANF) recipient cases that received the HAWI alert, ?REASON [Numeric Code]: CLIENT FAILED TO COOPERATE W/CSEU ON [mmddyyyy]?, generated by the interface with the KEIKI system. The report identifies cases by Case Number, Case Name, and assigned Processing Center. The program office will disseminate the list to the Processing Centers to take appropriate and timely action. The ad hoc report will be requested from the Department?s Office of Information and Technology (?OIT?) and disseminated monthly. Expected Completion Date: On-going Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator
View Audit 51705 Questioned Costs: $1
Finding 45528 (2022-011)
Material Weakness 2022
Department of Human Services
HI
Questioned Costs Eligibility
Finding No. 2022 011: Eligibility (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Co...
Finding No. 2022 011: Eligibility (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition We selected a non statistical sample of 60 participant files, representing approximately $39,000 of benefit payments, out of a population of approximately 8,700 cases, representing approximately $17.8 million of benefit payments, for testing and noted exceptions in 17 case files as follows: ? Nine case files where eligibility redeterminations were not completed in the timeframe required by the State Plan. ? Seven case files where there was no evidence of a TANF case worker?s signature on the eligibility redetermination form. ? One case file where the interview process was not conducted within the forty-five (45) day timeframe required by the State Plan. Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: Administration for Children and Families (?ACF?) will be notified in writing, within the required timeframe, if additional amendments will be or are made to the current Temporary Assistance for Needy Families State Plan. Expected Completion Date: On-going Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator
View Audit 51705 Questioned Costs: $1
Finding 45527 (2022-010)
Material Weakness 2022
Department of Human Services
HI
Questioned Costs Eligibility
Finding No. 2022 010: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITA...
Finding No. 2022 010: Special Tests and Provisions (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition We selected a non statistical sample of 60 case files for testing and noted 11 instances where the Department?s records did not support the use of the income information obtained through Income Eligibility and Verification System (?IEVS?) to evaluate or re-evaluate the benefit calculation. Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken of Planned: It was noted in the Corrective Action Plan, in response to the State fiscal year 2021 audit finding, the DHS 1006 form, ?Eligibility Documentation? (formerly titled ?Interview Documentation?), was revised to require the eligibility of staff to notate the date the Income Eligibility and Verification System (IEVS) query was completed, the findings, and what information was used for eligibility determinations. However, for most of the State fiscal year 2022, the interview requirement for new applicants and annual recertifications for recipients were waived; therefore, the DHS 1006 form was not utilized. Form DHS 1006 will be revised further to create IEVS query fields specifically under Section IX ? Temporary Assistance for Needy Families (TANF) Requirements, and a policy clarification will be issued to remind staff of the IEVS query requirement and instructions on how to complete the DHS 1006 form. Expected Completion Date: September 30, 2023 Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator
View Audit 51705 Questioned Costs: $1
Finding 45526 (2022-005)
Material Weakness 2022
Department of Human Services
HI
Finding No. 2022 005: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.767 ? State Children?s Health Insurance Program Award Number and Award Year: 2105HI5022 Condition During our audit, we noted the Department only pa...
Finding No. 2022 005: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.767 ? State Children?s Health Insurance Program Award Number and Award Year: 2105HI5022 Condition During our audit, we noted the Department only partially obtained the required audited financial reports and did not conduct or contract an independent audit of the encounter and financial data submitted. Views of Responding Officials The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned The Department has identified a gap in training and education, that caused a failure to enforce the contract requirements for plans to submit audited financial statements pursuant to 42 CFR 438.3(m). Training and education will be scheduled over the next few months. The Department has engaged with a vendor to perform an audit of the managed care organizations? medical loss ratio information pursuant to 42 CFR 438.602(e). This work began on July 1, 2022, and is currently on-going. Expected Completion Date June 30, 2023 Responding Officials Eric Nouchi, MED Quest Division Finance Officer, and Jon Fujii, MED Quest Division Health Care Services Branch Administrator
View Audit 51705
Finding 45525 (2022-004)
Material Weakness 2022
Department of Human Services
HI
Questioned Costs Eligibility
Finding No. 2022 004: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.767 ? State Children?s Health Insurance Program Award Number and Award Year: 2105HI5022 Condition During our audit, we selected a non statistical s...
Finding No. 2022 004: Special Tests and Provisions (Material Weakness) Federal Agency: Department of Health and Human Services AL Number and Title: 93.767 ? State Children?s Health Insurance Program Award Number and Award Year: 2105HI5022 Condition During our audit, we selected a non statistical sample of 60 providers for testing out of a population of approximately 1,800 providers. The providers selected for testing represented approximately $240,000 of payments out of a total payment population of $7.2 million. The results of our testing were as follows: ? Four providers where the DHS Form 1139 was not maintained. ? Eight providers where the DHS Form 1139 did not support revalidation within the most recent five year period. Views of Responding Officials The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned The conversion to the HOKU online provider enrollment system in 2020, the staffing and workload impacts of the COVID 19 public health emergency and the inability to fill key provider enrollment section positions have combined to tax the ability of the Department to come into compliance with the stated criteria. These factors have created backlogs in the processing turnaround time for new provider enrollment applications that have been submitted by providers and are waiting to be processed by the Department. These factors have also hampered the Department?s efforts to timely outreach with providers who are at/over the five-year revalidation threshold. The Department was able to fill the section administrator over the provider enrollment section in June 2022, and also fill a key contract specialist position in August 2022. The Department entered into a new provider enrollment staff augmentation contract with Maximus effective January 1, 2023, and initial vendor performance has been promising. New provider enrollment processing time has been reduced to no more than ten days for certain provider types, and Maximus is on track to eliminate the existing provider enrollment application backlog by the third quarter of 2023. The Department is expecting these changes to result in full compliance with the stated criteria by the end of 2023. Expected Completion Date December 31, 2023 Responding Officials Jon Fujii, MED Quest Division Health Care Services Branch Administrator
View Audit 51705 Questioned Costs: $1
Finding 45522 (2022-002)
Material Weakness 2022
Urban Redevelopment Authority of Pittsburgh
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Finding 2022-002: HOME Investment Partnerships Program ? Eligibility Requirements U.S. Department of Housing and Urban Development, Passed through the City of Pittsburgh ? Assistance Listing Number 14.239, Grant #MC-42-0501 Questioned Costs: Unknown Condition: During 2022, the URA did not have in...
Finding 2022-002: HOME Investment Partnerships Program ? Eligibility Requirements U.S. Department of Housing and Urban Development, Passed through the City of Pittsburgh ? Assistance Listing Number 14.239, Grant #MC-42-0501 Questioned Costs: Unknown Condition: During 2022, the URA did not have internal controls in place to ensure all Tenant Income Certification forms were reviewed for existing HOME projects. The URA?s current process is supposed to be that external property managers prepare the forms and the URA obtains the forms from the external property managers to review the forms to ensure the HOME projects are in compliance with the eligibility requirements. We reviewed a sample of Tenant Income Certification forms and noted that for one existing HOME project the Tenant Income Certification forms were not obtained by the URA during 2022 and for one HOME project the forms were obtained and in compliance but not signed. In conjunction with the audit, the URA obtained the forms from the one HOME project from the external property managers, and we noted that the forms reviewed were in compliance with the eligibility requirements. Action: The URA is updating its policies and procedures for its annual certification of tenant income and rent compliance for HOME-assisted projects. With the revamped policies and procedures and updated project information, we will be able to complete the annual compliance in a more timely and efficient manner. The URA will complete the remaining tenant income certifications before the end of the calendar year.
View Audit 51169
Finding 45515 (2022-002)
Significant Deficiency 2022
Vilas County
WI
Internal Control / Segregation of Duties Cash Management HUD Housing Programs
Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit ...
Segregation of Duties ? State Grant Reporting Recommendation: We recommend that the County review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Department head will review all staff prepared grant payment requests for accuracy prior to submission. If the grant payment request is prepared by the department head, the Finance Director will review prior to submission. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The secondary review of grant payment requests will be completed by December 31, 2022.
View Audit 51160
Finding 45514 (2022-001)
Significant Deficiency 2022
Vilas County
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Preparation of Annual Financial Report Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America a...
Preparation of Annual Financial Report Recommendation: We recommend the County continue reviewing the annual financial report. Such review procedures should be performed by an individual possessing a thorough understanding of accounting principles generally accepted in the United States of America and knowledge of the County?s activities and operations. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by the finance director is necessary to ensure the basic financial statements and all accompanying information is accurate and complete. Action planned/taken in response to finding: The County?s finance director will assist the County?s auditors in their preparation of the annual finance report and required disclosures. The finance director will thoroughly review this report and disclosures when issued. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name of the contact person responsible for corrective action: Darcy Smith, Finance Director. Planned completion date for corrective action plan: The assistance with the preparation and review of the financial statements will be completed by December 31, 2021.
View Audit 51160
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