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Corrective Action Plans

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Finding 3392 (2022-012)
Significant Deficiency 2022
City of Philadelphia
PA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332
Assistance Listing 93.558 Temporary Assistance for Needy Families Assistance Listing 93.658 Foster Care – Title IV-E Act 148 Pennsylvania Department of Human Services ...
Assistance Listing 93.558 Temporary Assistance for Needy Families Assistance Listing 93.658 Foster Care – Title IV-E Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: Effective 10/13/23, DHS has been preparing FY24 funding allocation letters that will be sent to provider agencies immediately. Going forward, the funding allocation letters will go out at the beginning of the contract fiscal year. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.
View Audit 5296
Finding 3391 (2022-011)
Significant Deficiency 2022
City of Philadelphia
PA
Subrecipient Monitoring § 200.332
Assistance Listing 93.558 Temporary Assistance for Needy Families ...
Assistance Listing 93.558 Temporary Assistance for Needy Families Views of the Responsible Officials and Corrective Action Plan: Management agrees with the finding and recommendation. Starting from FY2024, MOCEO will include a Notice of Award document for all subrecipients contracts. This document will contain the necessary OMB required information to clearly identify award details for the subrecipient. Contact Person: Allison Elliott, Director of Finance, Mayor’s Office of Community Empowerment and Opportunity, 215-685-3626
View Audit 5296
Finding 3389 (2022-010)
Material Weakness 2022
City of Philadelphia
PA
Subrecipient Monitoring Reporting
Assistance Listing 93.268 Immunization Cooperative Agreements Assistance Listing 93.940 HIV Prevention Activities Health Department Based ...
Assistance Listing 93.268 Immunization Cooperative Agreements Assistance Listing 93.940 HIV Prevention Activities Health Department Based Views of the Responsible Officials and Corrective Action Plan: The Department of Public Health will strengthen procedures to ensure the accuracy and submission of FFATA reports. The Division of Disease Control (DDC) acknowledges the discrepancy within the submitted FFATA report for Immunization Cooperative Agreements Grant Program (ALN 93.268). DDC will implement appropriate review and preparation for all FFATA reporting by querying the necessary systems to gather and identify all pertinent information regarding contracts and amounts. The Division of HIV Health’s FFATA reports were late due to employee turnover and attempts to obtain information from providers. The Division of HIV Health is researching the fact that expenditure information for the FFATA reports included only six month of awards and not the full twelve months, as well as the fact that a subaward was not included in the source document used in preparation of the FFATA report. Contact Person(s): Ryan Taylor, Chief Operating Officer and Deputy Commissioner, Philadelphia Department of Public Health, 215-686-5207 Kathleen Brady, Director/ Medical Director, Division of HIV Health, Philadelphia Department of Public Health, 215-685-4778
View Audit 5296
City of Philadelphia
PA
Questioned Costs Student Financial Aid Cash Management
Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Pro...
Children and Youth Programs Assistance Listing 93.090 Guardianship Assistance Assistance Listing 93.645 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing 93.658 Foster Care Title IV-E Assistance Listing 93.659 Adoption Assistance Assistance Listing 93.778 Medical Assistance Program Assistance Listing 93.556 MaryLee Allen Promoting Safe and Stable Families Program Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: After a recent discussion with the [PA] Office of Children, Youth, and Families (OCYF), DHS was informed that compensation plans for FY21 and FY22 were on file and under review. However, approval was pending. OCYF explained that the State reviews plans on a calendar-year basis. However, city pay plans change during a July-June fiscal year. Therefore, the possibility of overages can occur because of salary increases or other personnel changes. The process is that once the new compensation plan is received, the reviewing authority would flag any items that are in excess of the existing approved rates. At that time, DHS would be permitted to submit a waiver for the items in question. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.
View Audit 5296 Questioned Costs: $1
City of Philadelphia
PA
Questioned Costs Subrecipient Monitoring Reporting
Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...
Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated since the errors have now been permanently corrected. Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the Commonwealth to our office, we have the following comment: Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the Commonwealth in July 2022. The historical check included a line item for the month in question, January 2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2 (See Table 7). Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance
View Audit 5296 Questioned Costs: $1
Greater Baden Medical Services, Inc.
MD
The finding arose due to conditions created as a result of the delay in completing workpapers. Management has taken steps to put staff in a
The finding arose due to conditions created as a result of the delay in completing workpapers. Management has taken steps to put staff in a
View Audit 5281
Greater Baden Medical Services, Inc.
MD
position to aid in the audit and has also put follow up procedures in place in order to ensure timely completion of the audt and loading it to
position to aid in the audit and has also put follow up procedures in place in order to ensure timely completion of the audt and loading it to
View Audit 5281
Greater Baden Medical Services, Inc.
MD
the Federal Audit Clearing House upon Completion of the audit.
the Federal Audit Clearing House upon Completion of the audit.
View Audit 5281
Finding 3376 (2022-004)
Significant Deficiency 2022
Bighorn Valley Health Center, Inc.
WA
Significant Deficiency Internal Control / Segregation of Duties
Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the coll...
Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding in the previous year’s audit was associated with lack of documentation of a slide application within the EMR, this was corrected. The current year’s finding was associated with the One Health EDR and was regarding an incorrect application of slide category. One Health has transitioned to an EDR that is interfaced and embedded into the current EMR and anticipates an automated process with slide application, which would correct the manual slide calculation by staff. Additionally, One Health is in the process of adjusting staff management to provide further oversight to intake personnel responsible for slide paperwork and documentation within the Electronic Health Record. One Health has already instituted additional internal audit oversight due to the EDR transition and plans to increase the frequency of review for those sliding scale patients. Name of the contact person responsible for corrective action: Colette Mild, VP Business Operations & Finance Planned completion date for corrective action plan: 12/31/2023
View Audit 5270
Finding 3291 (2022-005)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Allowable Costs / Cost Principles Reporting § 200.301
Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between th...
Views of Responsible Officials: Mary's Center is currently formalizing the existing checklist of all Programmatic Reports required for each of our Federal Grants. This checklist is being reviewed and updated by our Director of Grants. In addition, there is now a bi-weekly meeting in place between the Programmatic and Finance teams to address any changes or updates to grants. Lastly, a Grants liaison was recently employed at Mary's Center. This person will act as the conduit between our Programmatic and Finance teams and help maintain this checklist on a going forward basis.
View Audit 5266
Finding 3227 (2022-010)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Procurement, Suspension & Debarment § 200.214 § 200.303
Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all...
Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all documentation be stored in a Central location for all applicable Finance staff. This policy includes a required annual screening of any current vendors and has now been extended to contractors and consultants also. E. Procurement Records and Files: 1. Mary's Center will establish and maintain procurement records and files. The records will be kept in the office of the Chief Executive Officer and/or Finance office and virtual copies will be stored on the Finance shared folder. 2. Mary's Center will document in the procurement files some form of cost or price analysis made in connection with every procurement action. 3. For any contracted service (other than equipment-specific technical support), Mary's Center procurement file will include: a. Basis for selection of the contractor, b. Justification for lack of competition when competitive bids or prices are not obtained, and c. Basis for award cost or price. 4. These records and files will be kept in accordance with Mary's Center's Record Retention and Document Destruction Policy.
View Audit 5266
Finding 3226 (2022-009)
Material Weakness 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512
Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the au...
Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the audit period using a detailed workflow. The workflow includes a formalized checklist and workplan with the following tasks that need to be completed:  Patient Receivable Schedule Reconciliation  Patient Revenue Reconciliation  Asset and Liability Accounts Reconciliation Views of Responsible Officials (continued): Pre-Audit reconciliation efforts and adherence to the workflow will be co-led by the Assistant Controller, Director of Grants, and Director of Revenue Initiatives and reviewed by multiple levels of leadership. In addition, to combat the growth of our organization and additional regulations we have implemented or are in the process of implementing the following activities at Mary's Center:  Employed an experienced Grant director to oversee the grant department and optimize productivity and quality;  Actively enlisting the services of an experienced Finance Consultant to perform an assessment of the entire Finance department including current process and staffing needs;  Invested in technologies such as Sage Intacct ERP (industry leader) to replace manual processes;  Budgeted for additional Finance staffing in our upcoming annual budget to combat current capacity issues. Collectively, these processes and staffing updates will ensure Data Collection Forms are submitted timely going forward.
View Audit 5266
Finding 3225 (2022-008)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303 § 200.414
Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being reques...
Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being requested, the Program Manager alerts the Senior Grant Accountant assigned to the grant and provides supporting documentation from the Grant funder of an addendum to the existing Grant agreement. If for any reason the Finance team is using an upward or downward adjustment to the provisional indirect rate or what was agreed upon in the Grant agreement the EVP Finance and Director of Grants must approve this change and notify the EVPs of Health and Programs and Development prior to implementing this change. All changes are documented. In addition, to ensure the rate in the agreement is the same rate being used when invoicing Grant funders, the Finance team conducts a thorough reconciliation process during the year.
View Audit 5266
Finding 3224 (2022-007)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320
Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all...
Views of Responsible Officials: A detailed Procurement process currently exists; however, due to staff attrition we were unable locate all the procurement documentation requested. We will continue to reinforce our Procurement policy (detailed below as it relates to documentation) and now require all documentation be stored in a Central location for all applicable Finance staff. E. Procurement Records and Files: 1. Mary's Center will establish and maintain procurement records and files. The records will be kept in the office of the Chief Executive Officer and/or Finance office and virtual copies will be stored on the Finance shared folder. 2. Mary's Center will document in the procurement files some form of cost or price analysis made in connection with every procurement action. 3. For any contracted service (other than equipment-specific technical support), Mary's Center procurement file will include:  Basis for selection of the contractor,  Justification for lack of competition when competitive bids or prices are not obtained, and  Basis for award cost or price. 4. These records and files will be kept in accordance with Mary's Center's Record Retention and Document Destruction Policy.
View Audit 5266
Finding 3223 (2022-006)
Significant Deficiency 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) ...
Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) prior to payment. The same process applies for both purchase order and nonpurchase order related invoices. Any individual invoice exceeding $10,000 requires approval from both Department and Finance leadership prior to payment. Monthly Finance Team meetings are held to address staff's outstanding questions/concerns about workflows and processes.
View Audit 5266
Finding 3222 (2022-004)
Material Weakness 2022
Mary's Center for Maternal and Child Care, Inc.
DC
Reporting Internal Control / Segregation of Duties § 200.302
Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in ...
Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in this supporting documentation contingency plans to combat the lack of knowledge transfer that can occur with unexpected staff attrition. Lastly, our Director of Grants has begun reconciling our SEFA report monthly to ensure we are accurate in our reporting and can proactively address any issues.
View Audit 5266
Finding 3213 (2022-002)
Material Weakness 2022
Partners in Prevention Education
WA
Reporting Internal Control / Segregation of Duties § 200.512
Internal Control over Timely Filing of Data Collection Form PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.
Internal Control over Timely Filing of Data Collection Form PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.
View Audit 5229
Finding 3208 (2022-001)
Material Weakness 2022
Partners in Prevention Education
WA
Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Internal Control over Cash Receipts and Disbursements Name of contact person and title: Charlia Messinger, Executive Director Anticipated completion date: 12/31/23 Agency’s response: Concur the organization agrees with this finding and will implement the following:Partners in Prevention Education w...
Internal Control over Cash Receipts and Disbursements Name of contact person and title: Charlia Messinger, Executive Director Anticipated completion date: 12/31/23 Agency’s response: Concur the organization agrees with this finding and will implement the following:Partners in Prevention Education will adopt internal control procedures matching requirements from 2 CFR section 200.303 and other government standards of non-profit financial control. This will be adopted by the Executive Director and Board by December 31, 2023.
View Audit 5229
Finding 3193 (2022-001)
Significant Deficiency 2022
The Scintillon Institute
CA
Cash Management
Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding, and the management staff of the Institute take seriously the federal compliance requirements that apply to drawing funds from the DHHS Payment Management System. The Institute recognizes that it has dr...
Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding, and the management staff of the Institute take seriously the federal compliance requirements that apply to drawing funds from the DHHS Payment Management System. The Institute recognizes that it has drawn down excess funds. The Institute plans to improve policies and procedures for cash management in 2023 that will ensure the calculation for allowable cash draw for actual immediate cash needs is complete and accurate. Action Taken Scintillon plans to improve policies and procedures for cash management in 2023 that will ensure the calculation for allowable cash draw for actual immediate cash needs is complete and accurate.
View Audit 5226
Baton Rouge Black Alcoholism Council
LA
§ 200.512
Management’s Corrective Action Plan: The Organization agrees with this finding. The Organization is aware of reporting deadlines outlined in the Federal Clearing House 2 CFR 200.512, however, due to extenuating circumstances, the audit submission was delayed.
Management’s Corrective Action Plan: The Organization agrees with this finding. The Organization is aware of reporting deadlines outlined in the Federal Clearing House 2 CFR 200.512, however, due to extenuating circumstances, the audit submission was delayed.
View Audit 5215
Finding 3185 (2022-004)
Significant Deficiency 2022
Greenfields Irrigation District
MT
Reporting
Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of quality control and review of reporting prior to submitting either for reimbursement or simply project reporting requirements during period project performance and project finance repo...
Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of quality control and review of reporting prior to submitting either for reimbursement or simply project reporting requirements during period project performance and project finance reports. Mistakes, when discovered, can be corrected by amending the submitted report or on a subsequently scheduled report. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.
View Audit 5206
Finding 3184 (2022-003)
Significant Deficiency 2022
Greenfields Irrigation District
MT
Cash Management Matching / Level of Effort / Earmarking
Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of having qualifying receipts or invoices that correspond directly to the amount of Federal funds being requested for reimbursement. To facilitate this successfully, Project costs must be...
Planned Corrective Action: The Planned Corrective Action is to instruct future GID Grant Managers the importance of having qualifying receipts or invoices that correspond directly to the amount of Federal funds being requested for reimbursement. To facilitate this successfully, Project costs must be paid with non-Federal entity funds before summitting a payment reimbursement request from the Grant program funds. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.
View Audit 5206
Finding 3183 (2022-002)
Significant Deficiency 2022
Greenfields Irrigation District
MT
Matching / Level of Effort / Earmarking Reporting Equipment & Real Property Management
Planned Corrective Action: The Planned Corrective Action is to instruct GID Grant Managers the critical need to and importance of properly documenting the use of GID resources as it applies to the recipient’s in-kind match contribution. The Grant Manager must coordinate with Project Superintendent o...
Planned Corrective Action: The Planned Corrective Action is to instruct GID Grant Managers the critical need to and importance of properly documenting the use of GID resources as it applies to the recipient’s in-kind match contribution. The Grant Manager must coordinate with Project Superintendent on a weekly basis to summarize the GID labor, GID equipment, and GID materials utilized on the grant specific project. Rates applied are those proposed and accepted during negotiation of the governing Grant Agreement. If an item not previously addressed in the Grant Agreement is utilized on the Project and its use is to be claimed, the rate to apply should correspond to the GID’s current rate sheet in effect. Name of Contact Person: Erling A. Juel, District Manager, will be responsible for implementing this corrective action by working with the District’s grant managers to properly implement the corrective action for on-going and current grants. Anticipated completion date: The Corrective Action will be implemented immediately and applied to the administration of on-going Federal grants.
View Audit 5206
Project Support Housing II
CO
HUD Housing Programs Cash Management
The Organization will deposit $15,814 of surplus cash into residual receipts as soon as possible. The anticipated completion date is December 31, 2023.
The Organization will deposit $15,814 of surplus cash into residual receipts as soon as possible. The anticipated completion date is December 31, 2023.
View Audit 5194
Project Support Housing II
CO
HUD Housing Programs
Robin Skelton, Project Manager, will work with the Organization towards bringing the reserve account into compliance. The anticipated completion date is December 31, 2023.
Robin Skelton, Project Manager, will work with the Organization towards bringing the reserve account into compliance. The anticipated completion date is December 31, 2023.
View Audit 5194
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