Corrective Action Plans

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Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (Superintendent) compares the meal counts in the claim to the SDS daily meal co...
Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (Superintendent) compares the meal counts in the claim to the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission.
Condition: The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. ...
Condition: The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Plan: Procedures will be implemented to ensure all vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business, prior to procuring their services.
During the period that was reported on the finding, the manager in charge of the CDGB-MIT program was taking on additional workload while carrying out onboarding and training procedures for the program coordinator that would be assigned to assist with carrying out both programatic and administrative...
During the period that was reported on the finding, the manager in charge of the CDGB-MIT program was taking on additional workload while carrying out onboarding and training procedures for the program coordinator that would be assigned to assist with carrying out both programatic and administrative duties under the grant. Although the coordinator's training period concurred with the report's deadline, causing the one-day delay in submitting the required information, subsequent reports are being completed in a timely manner due to the addition of program personnel.
Matching, Level of Effort, Earmarking Management agrees with the finding. Going forward, matching documentation will be collected at the time of billing, either monthly or quarterly. We are also strengthening communication with partner agencies that provide match contributions. Additionally, our new...
Matching, Level of Effort, Earmarking Management agrees with the finding. Going forward, matching documentation will be collected at the time of billing, either monthly or quarterly. We are also strengthening communication with partner agencies that provide match contributions. Additionally, our new assistant director has implemented a process to track in-kind donations as supplemental match sources.
Performance Reporting Management agrees with the finding. We will develop a SAMSHA-specific policy requiring timely performance reporting and outlining procedures to ensure compliance.
Performance Reporting Management agrees with the finding. We will develop a SAMSHA-specific policy requiring timely performance reporting and outlining procedures to ensure compliance.
FFATA Reporting Management agrees with the finding. While the primary awardee (CHCH) was reprted, two subrecipients were not. As this was the first year of the grant and assistance was sought during application, management was unaware of the requirement. This requirement has now been noted and will ...
FFATA Reporting Management agrees with the finding. While the primary awardee (CHCH) was reprted, two subrecipients were not. As this was the first year of the grant and assistance was sought during application, management was unaware of the requirement. This requirement has now been noted and will be followed going forward.
Subrecipient Monitoring Management agrees with the finding. In year one of the audited grant, subrecipients lacked adequate documentation and proper budget application. Monitoring has since increased in years two and three, with documentation reviewed prior to drawdown and payment. We also use Excel...
Subrecipient Monitoring Management agrees with the finding. In year one of the audited grant, subrecipients lacked adequate documentation and proper budget application. Monitoring has since increased in years two and three, with documentation reviewed prior to drawdown and payment. We also use Excel to track subrecipient line items to ensure costs remain eligible and within budget.
Allowable Costs/Cost Principles Management agrees with the finding. One subrecipient billed expenses which were unallowable based on budget narrative line-item amounts. Management now closely reviews subrecipient invoices to ensure proper documentation and alignment with approved budget balances.
Allowable Costs/Cost Principles Management agrees with the finding. One subrecipient billed expenses which were unallowable based on budget narrative line-item amounts. Management now closely reviews subrecipient invoices to ensure proper documentation and alignment with approved budget balances.
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will continue to review and update our current WISP to comply with all requirements and updated standards. Name(s) of the contact person(s) responsible for corrective action: Raymond Ingram Planned completion date for corrective action plan: June 2026
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend the Seminary evaluate its procedures and policies around reporting Unsubsidized loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding:...
Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend the Seminary evaluate its procedures and policies around reporting Unsubsidized loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Business Office will post the awarded funds to the accounts in SONIS on the date designated on the disbursement roster. Name(s) of the contact person(s) responsible for corrective action: Razieh Adinehzadeh Planned completion date for corrective action plan: March 2026
To strengthen compliance moving forward, the newly appointed Federal Programs Coordinator has attended a federal programs conference, and the Treasurer has completed grants management training through OASBO. The District will continue to pursue ongoing training opportunities to ensure adherence to f...
To strengthen compliance moving forward, the newly appointed Federal Programs Coordinator has attended a federal programs conference, and the Treasurer has completed grants management training through OASBO. The District will continue to pursue ongoing training opportunities to ensure adherence to federal grant requirements, including proper allowability, documentation, and internal controls over disbursements.
Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (superintendent) compares the meal counts in the claim to the Skyward daily mea...
Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (superintendent) compares the meal counts in the claim to the Skyward daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimursement rates. The reviewer will then sign and date a reconciliation sheet before submission.
Finding Number: 2025-049 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with Recovery Audit Contractor requirements for the Medicaid program. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Car...
Finding Number: 2025-049 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with Recovery Audit Contractor requirements for the Medicaid program. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Medicaid Recovery Audit Contractors (RACs) Questioned Costs: $0 Status: Corrective action complete Corrective Action: The Authority partially concurs with the finding. The Authority concurs it did not have a Recovery Audit Contractor (RAC) contract in place during fiscal year 2025 but does not concur with the auditor’s recommendation. The Authority signed a contract with its vendor on September 30, 2025. The work of the RAC contractor is one of many tools used by the Authority to identify and report fraud, waste, and abuse. The Authority has policies and procedures in place for claim reviews and recoveries, fraud referrals, and compliance with the Centers for Medicare and Medicaid Services reporting requirements. The work of the RAC contractor is intended to supplement the Authority’s Program Integrity work and will be incorporated into its current workflows. Prior Findings: None Completion Date: September 2025 Agency Contact: Kari Summerour, CPA External Audit Compliance Manager (360) 725-9586 Kari.Summerour@hca.wa.gov
Finding Number: 2025-048 Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with requirements to ensure it referred all credible allegations of provider fraud to the state’s Medicaid Fraud Control Unit. Program: 93.775 – State Medica...
Finding Number: 2025-048 Finding: The Department of Social and Health Services did not have adequate internal controls over and did not comply with requirements to ensure it referred all credible allegations of provider fraud to the state’s Medicaid Fraud Control Unit. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Medicaid Fraud Control Unit Questioned Costs: $0 Status: Corrective action complete Corrective Action: The Department concurs with the finding. The Department completed corrective actions in April 2025 for the prior year’s audit finding by implementing enhanced internal controls to ensure that all fraud referrals, regardless of dollar amount, are submitted to the Medicaid Fraud Control Unit (MFCU). The audit identified 17 credible allegations within the Aging and Long-Term Support Administration and two within the Developmental Disabilities Administration. These credible allegations occurred prior to April 2025, preceding both the process improvements and the completion of the fiscal year 2024 corrective action plan. All 19 credible allegations were under $1,000 and while those may not have been referred to MFCU, the Department’s contractor, Consumer Direct Care Network Washington, did provide provider education and ensured all funds were returned to the Centers for Medicare and Medicaid Services. Prior Findings: The conditions noted in this finding were previously reported in finding 2024-077. Completion Date: April 2025 Agency Contact: Richard Meyer External Audit Compliance Manager Richard.Meyer@dsha.wa.gov
Finding Number: 2025-047 Finding: The Department of Social and Health Services, Home and Community Living Administration, did not have adequate internal controls over and did not comply with survey requirements for Medicaid intermediate care facilities. Program: 93.775 – State Medicaid Fraud Control...
Finding Number: 2025-047 Finding: The Department of Social and Health Services, Home and Community Living Administration, did not have adequate internal controls over and did not comply with survey requirements for Medicaid intermediate care facilities. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Provider Health and Safety Standards Questioned Costs: $0 Status: Corrective action in progress Corrective Action: The Department partially concurs with the finding. The Department was not able to meet the Intermediate Care Facilities for Individuals with Intellectual Disabilities (ICF-IID) survey requirements due to a backlog from prior years, not because of lack of internal controls. It was through applied internal controls that we identified concerns and were able to allocate resources to address the most serious concerns. The Department has made efforts since fiscal year 2023 to address the backlog of complaints and recertification surveys, but resources had to be prioritized to handle new complaints. There is only one team that manages surveys, complaints, and revisits for the entire state. To optimize the use of resources, the Field Manager meets with the Administrative Assistant on a quarterly basis to review the 365-day average report and determine if survey schedules need to be modified to meet federal requirements. To continue to address this audit issue, Regional Administrators have met with their ICF-IID teams to review survey scheduling for the year to ensure teams will be able to meet targeted survey completion dates and the required recertification timeframes. As of November 2025, the Department met compliance with the 15.9-month recertification survey interval measure based on the 2025 CMS State Performance Measurement Report. By August 2026, the Department expects to meet compliance with the 12.9-month statewide average. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-078, 2023-078, 2020-053, 2019-061, 2018–052, 2017-042, 2016-037, 2015-045, and 2014-046. Completion Date: Estimated August 2026 Agency Contact: Richard Meyer External Compliance Audit Manager Richard.Meyer@dshs.wa.gov
Finding Number: 2025-046 Finding: The Department of Social and Health Services, Home and Community Living Administration, did not have adequate internal controls over and did not comply with survey requirements for Medicaid nursing homes. Program: 93.775 – State Medicaid Fraud Control Units 93.777 –...
Finding Number: 2025-046 Finding: The Department of Social and Health Services, Home and Community Living Administration, did not have adequate internal controls over and did not comply with survey requirements for Medicaid nursing homes. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Provider Health and Safety Standards Questioned Costs: $0 Status: Corrective action in progress Corrective Action: The Department partially concurs with the finding. The Department was not able to meet the Nursing Home survey requirements due to a backlog from prior years, not because of lack of internal controls. It was through applied internal controls that we identified concerns and were able to allocate resources to address the most serious concerns. The Department has made efforts since fiscal year 2023 to address the backlog of complaints and recertification surveys, but resources had to be prioritized to handle new complaints. There is only one team that manages surveys, complaints, and revisits for the entire state. To optimize the use of resources, the Field Manager meets with the Administrative Assistant on a quarterly basis to review the 365-day average report and determine if survey schedules need to be modified to meet federal requirements. To continue to address this audit issue, Regional Administrators have met with their Nursing Home teams to review survey scheduling for the year to ensure teams will be able to meet targeted survey completion dates and the required recertification timeframes. As of November 2025, the Department met compliance with the 15.9-month recertification survey interval measure based on the 2025 CMS State Performance Measurement Report. By August 2026, the Department expects to meet compliance with the 12.9-month statewide average. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-079, 2023-079, and 2020-054. Completion Date: Estimated August 2026 Agency Contact: Richard Meyer External Audit Compliance Manager Richard.Meyer@dshs.wa.gov
Finding Number: 2025-045 Finding: The Department of Health did not have adequate internal controls to ensure it complied with transplant hospital survey statement of deficiencies and plan of corrections timelines. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certifi...
Finding Number: 2025-045 Finding: The Department of Health did not have adequate internal controls to ensure it complied with transplant hospital survey statement of deficiencies and plan of corrections timelines. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Provider Health and Safety Standards Questioned Costs: $0 Status: Corrective action complete Corrective Action: The Department has implemented adequate internal controls to ensure compliance with federal requirements. Prior to the commencement of audit work in May 2025, the Department had already developed and implemented a management tracker that actively monitors transplant hospitals’ Statement of Deficiency issuance and Plan of Correction due dates. Compliance with federal requirements resulting from the strengthened internal controls will be evident in future audit cycles. Prior Findings: None Completion Date: May 2025 Agency Contact: Jeff Arbuckle External Audit Manager (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
Finding Number: 2025-044 Finding: The Department of Health did not have adequate internal controls over and did not comply with requirements to ensure timely review of hospital complaints. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Pro...
Finding Number: 2025-044 Finding: The Department of Health did not have adequate internal controls over and did not comply with requirements to ensure timely review of hospital complaints. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Provider Health and Safety Questioned Costs: $0 Status: Corrective action complete Corrective Action: The Department has implemented adequate internal controls for timely review of hospital complaints and has developed performance measures which are actively monitored monthly to assess compliance with federal requirements. The Department has taken the following actions: • In July 2024, modified and redesigned the enforcement database to capture the two-day review entries. • In August 2024, instituted a new process to include a date stamping method and allow data entry to capture the “received” and “reviewed” dates in the database. • In September 2024, developed a report to show the two-day review dates and started monitoring the requirement in January 2025 as part of the office performance measures. • In October 2025, transferred the Complaint Intake Unit from the Office of Investigative and Legal Services to be placed directly under the Office of Health Systems Oversight. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-076 and 2023-076. Completion Date: October 2025 Agency Contact: Jeff Arbuckle External Audit Manager (360) 701-0798 Jeff.Arbuckle@doh.wa.gov
Finding Number: 2025-043 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to ensure it periodically audited financial and statistical records for inpatient hospital services. Program: 93.775 – State Medicaid Fraud Control Units 93.7...
Finding Number: 2025-043 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to ensure it periodically audited financial and statistical records for inpatient hospital services. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Inpatient Hospital and Long-Term Care Facility Audits Questioned Costs: $0 Status: Corrective action not taken Corrective Action: The Authority does not concur with the finding and will continue to consult with the Centers for Medicare & Medicaid Services (CMS). The Authority maintains its internal controls are effective and policies and procedures are compliant with federal requirements. Over the past four years, the Authority took corrective action on the prior audit findings including: · Consulted with CMS for direction. · Worked with CMS to revise the State Plan. · Updated Washington Administrative Code and the Revised Code of Washington to align with federal regulations. · Updated procedures for both the Hospital Rates and Program Integrity sections. CMS provided the Authority with technical guidance on two occasions, indicating it defers to the states on how these audits are defined. The Authority believes it has addressed the deficiencies identified in previous audits through the steps listed above and no additional corrective action will be taken. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-080, 2023-081, 2022-060, 2021-051, and 2020-049. Completion Date: Not applicable Agency Contact: Kari Summerour, CPA External Audit Compliance Manager (360) 725-9586 Kari.Summerour@hca.wa.gov
Finding Number: 2025-042 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to ensure it performed procedures to safeguard against unnecessary utilization of care and services for the Medicaid program. Program: 93.775 – State Medicaid...
Finding Number: 2025-042 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with requirements to ensure it performed procedures to safeguard against unnecessary utilization of care and services for the Medicaid program. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions - Utilization Control Questioned Costs: $0 Status: Corrective action in progress Corrective Action: The Authority concurs with the finding and is committed to resolving the issues identified during the audit. The Authority is assessing its statewide surveillance and utilization control program. The results of this analysis will be used to determine any additional work or staffing required to fully comply with standards and align existing statewide workflows within the program. The analysis will also be used to finalize policies, procedures, and internal controls. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-081, 2023-082, 2022-061, and 2021-050. Completion Date: Estimated July 2026 Agency Contact: William Sogge, CPA External Audit Compliance Specialist (360) 725-5110 william.sogge@hca.wa.gov
Finding Number: 2025-041 Finding: The Health Care Authority improperly charged $5,634,756 to the Medicaid Program. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID...
Finding Number: 2025-041 Finding: The Health Care Authority improperly charged $5,634,756 to the Medicaid Program. Program: 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Questioned Costs: $5,634,756 Status: Corrective action in progress Corrective Action: The Authority concurs with the finding. The Authority identified the error prior to the audit and added a review of the payment methodology to ProviderOne regression testing scenarios for future years to prevent the error from reoccurring. The Authority is in the process of recouping funds from providers and returning the federal share of the payments. The Authority will work with the Centers for Medicare & Medicaid Services to confirm the funds were returned. Prior Findings: None Completion Date: Estimated July 2026 Agency Contact: Kari Summerour, CPA External Audit Compliance Manager (360) 725-9586 Kari.Summerour@hca.wa.gov
Finding Number: 2025-040 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with managed care financial audit requirements. Program: 93.767 – Children's Health Insurance Program 93.767 – COVID-19 Children's Health Insurance Program 93.775 – State Medic...
Finding Number: 2025-040 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with managed care financial audit requirements. Program: 93.767 – Children's Health Insurance Program 93.767 – COVID-19 Children's Health Insurance Program 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Managed Care Financial Audit Questioned Costs: $0 Status: Corrective action complete Corrective Action: In January 2025, the Authority implemented new contract language requiring Managed Care Organizations (MCOs) to submit audited financial reports in accordance with Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS). MCOs are required to submit the GAAP and GAAS statements beginning with the June 2026 submission. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-074, 2023-073, 2022-054, and 2021-048. Completion Date: January 2025 Agency Contact: Kari Summerour, CPA External Audit Compliance Manager (360) 725-9586 Kari.Summerour@hca.wa.gov
Finding Number: 2025-039 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with federal provider eligibility requirements for the Medicaid and Children’s Health Insurance Program. Program: 93.767 – Children’s Health Insurance Program 93.767 – COVID-19...
Finding Number: 2025-039 Finding: The Health Care Authority did not have adequate internal controls over and did not comply with federal provider eligibility requirements for the Medicaid and Children’s Health Insurance Program. Program: 93.767 – Children’s Health Insurance Program 93.767 – COVID-19 Children’s Health Insurance Program 93.775 – State Medicaid Fraud Control Units 93.777 – State Survey and Certification of Health Care Providers and Suppliers 93.778 – Grants to States for Medicaid 93.778 – COVID-19 Grants to States for Medicaid Compliance Requirement: Special Tests and Provisions – Provider Eligibility (Screening and Enrollment) Questioned Costs: $641 Status: Corrective action in progress Corrective Action: The Authority partially concurs with the finding. Fingerprint based criminal background checks The Authority concurs that a fingerprint-based criminal background check process for high-risk providers was not implemented during the audit period. In coordination with the Centers for Medicare & Medicaid Services (CMS) and the Washington State Patrol, the Authority has developed the required process and is in the final stages of implementation. The program is expected to be launched by March 31, 2026, and will apply to all providers designated as high-risk. Updated license information in ProviderOne When a professional license on a provider record expires, ProviderOne automatically end-dates taxonomies associated with the provider. However, when a provider is enrolled with multiple agencies and only one associated license has expired, the system does not currently end-date the related taxonomies. Currently, 37 of 113,940 servicing-only providers are affected while none of the approximately 9,000 billing providers are impacted. The Authority submitted a system change request in March 2026 to ensure applicable taxonomies are automatically end-dated in these scenarios. In the interim, the Authority developed a weekly report and implemented a process to identify providers with applicable taxonomies that need manually end-dated until the system enhancement is deployed. ProviderOne did not deactivate providers timely ProviderOne is designed to automatically inactivate a provider’s domain when revalidation is not completed timely. Due to an operational issue, a limited number of providers were not deactivated as required. Currently, 50 of approximately 9,000 billing providers are impacted. The Authority submitted a system change request in March 2026 to remediate this issue and prevent recurrence. In the interim, the Authority will conduct weekly monitoring and manually inactivate affected provider domains until the system correction is implemented. Ownership disclosures The Authority does not concur with the determination that it is not in compliance with federal requirements governing ownership disclosures. The Authority’s process requires providers to review and attest to ownership disclosure information maintained by the Authority as part of the revalidation process. The Authority believes this process meets the requirements of 42 CFR 455.104 and appropriately balances regulatory compliance with administrative efficiency. The Authority submitted its procedures to CMS on February 23, 2026, and requested clarification and guidance to ensure continued alignment with federal expectations. Providers not revalidated or deactivated by the five-year deadline The Authority’s revalidation backlog totaled 792 providers in July 2024. Through focused operational improvements and targeted resource deployment, the backlog was substantially reduced to three providers as of June 30, 2025. The Authority remains committed to continuous process improvement to sustain timely revalidations and prevent future backlog growth. As of March 2026, the Authority began working on a daily report of providers nearing the revalidation deadline so they can be prioritized and revalidated timely. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-075, 2023-074, 2022-055, 2021-047, 2020-046, 2019-048, 2018-042, 2017-033, and 2016-035. Completion Date: Estimated March 2026 Agency Contact: Kari Summerour, CPA External Audit Compliance Manager (360) 725-9586 Kari.Summerour@hca.wa.gov
Finding Number: 2025-036 Finding: The Department of Children, Youth, and Families did not have adequate internal controls over and did not comply with health and safety requirements for the Child Care and Development Fund program. Program: 93.575 – Child Care and Development Block Grant 93.575 – COV...
Finding Number: 2025-036 Finding: The Department of Children, Youth, and Families did not have adequate internal controls over and did not comply with health and safety requirements for the Child Care and Development Fund program. Program: 93.575 – Child Care and Development Block Grant 93.575 – COVID-19 Child Care and Development Block Grant 93.596 – Child Care Mandatory and Matching Funds of the Child Care and Development Fund Compliance Requirement: Special Tests and Provisions – Health and Safety Requirements Questioned Costs: $0 Status: Corrective action in progress Corrective Action: The Department is strongly committed to ensuring the health, safety, and well-being of all children in care. During state fiscal year 2025, the Department: • Implemented improvements to the child care portal system (WA Compass) to enhance operational efficiency and to maintain accurate information on licensed child care and license-exempt staff and providers. • Established a new pre-licensing team to create an efficient and streamlined pathway for the initial licensure process, allowing licensors to remain focused on completing all required annual inspections. • Increased recruitment of licensing staff throughout the state. • Conducted internal reviews and research of the annual inspection checklists and recheck follow-up timelines to identify future adjustments to the inspection and recheck process as needed. • Established a plan to provide staff an annual informational audit presentation to promote understanding and collaboration on compliance issues. • Implemented data-driven decisions to assist providers and their staff to meet health and safety requirements. • Initiated the collaborative compliance initiative to prioritize compliance with all health and safety requirements which includes promoting collaboration, encouraging innovation, and focusing more on human-centered technical assistance. The Department will: • Work on updating policies and procedures to streamline and simplify recheck timelines and processes for items of noncompliance, including improvements in WA Compass. • Review the monitoring visit procedures to assess what additional steps could be added for management to improve oversight of rechecks. • Explore ways to demonstrate and adequately document the routine monitoring of licensed and license-exempt providers’ health and safety requirements to support compliance with quality assurance. • Provide training to field staff by the Quality Assurance and Continuous Quality Improvement team on the audit process and audit findings issued, and to gather input from field staff on any gaps or potential barriers to the recheck process. • Work with the Information Technology team to develop a report that will capture the task lists on the dashboard to include historical data and to improve documentation of monitoring compliance with license-exempt providers. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-060, 2023-064, 2022-045, 2021-039, 2020-042, 2019-039, 2018-035, 2017-025, 2016-022, and 2015-024. Completion Date: Estimated June 2026 Agency Contact: Stefanie Niemela Audit Liaison (360) 725-4402 stefanie.niemela@dcyf.wa.gov
Finding Number: 2025-035 Finding: The Department of Children, Youth, and Families improperly charged $543,205 to the Child Care Development Fund program. Program: 93.575 – Child Care and Development Block Grant 93.575 – COVID-19 Child Care and Development Block Grant 93.596 – Child Care Mandatory an...
Finding Number: 2025-035 Finding: The Department of Children, Youth, and Families improperly charged $543,205 to the Child Care Development Fund program. Program: 93.575 – Child Care and Development Block Grant 93.575 – COVID-19 Child Care and Development Block Grant 93.596 – Child Care Mandatory and Matching Funds of the Child Care and Development Fund Compliance Requirement: Period of Performance Questioned Costs: $543,205 Status: Corrective action not taken Corrective Action: The Department does not agree with the State Auditor’s Office (SAO) finding that $543,205 in expenditures were improperly charged to the Child Care and Development Fund (CCDF) grants during fiscal year 2025. The Department utilizes grant-level management for all federal funds and makes grant adjustments between allowable grant sources to properly spend grant dollars within the allowable period of performance. The questioned costs reported by the auditors were proper charges and met period of performance requirements, as follows: • $169,052 were expenditures charged to the CCDF grant prior to the grant start date but were later corrected in state fiscal year 2026. The Department provided documentation showing the adjustment, but it was not considered by SAO because the correction occurred outside the audit period. • $6,152 were questioned costs for the federal fiscal year 2024 CCDF grant which were applied as offset to recoveries in the correct period. All funds were appropriately documented and returned to the federal grantor as evidenced in the quarterly claims. Expenditures were obligated and expended within the allowable grant period. • $368,001 were initial expenditures recorded in the proper liquidation period that were charged to the CCDF Discretionary grant. The Department then processed an accounting adjustment in September 2024 to leverage the available grants’ funds per our grant-level management practice. Although the adjustment was processed in calendar month October 2024, it was recorded in the proper fiscal month in accordance with state financial reporting standards. When the Department of Health and Human Services (HHS) issues a management decision letter for the fiscal year 2025 finding, the Department will work with HHS and follow the audit resolution process. Prior Findings: The conditions noted in this finding were previously reported in findings 2024-058, 2023-061, 2022-043, 2021-037, and 2020-041. Completion Date: Not applicable Agency Contact: Stefanie Niemela External Audit Liaison (360) 725-4402 stefanie.niemela@dcyf.wa.gov
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