Corrective Action Plans

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Program: AL 17.225 – Unemployment Insurance (UI) – State – Allowability & Eligibility Corrective Action Plan: For wage crossmatches, we are providing additional training to more staff so they can effectively handle these tasks. We are also optimizing the crossmatch system to better detect potent...
Program: AL 17.225 – Unemployment Insurance (UI) – State – Allowability & Eligibility Corrective Action Plan: For wage crossmatches, we are providing additional training to more staff so they can effectively handle these tasks. We are also optimizing the crossmatch system to better detect potential fraud. NDOL has emphasized the importance of thoroughly reviewing separation information requests during the adjudication process. If we identify any issues, they are addressed on an individual basis. Additionally, we review separation information as part of our internal quality control process to ensure consistent and thorough evaluation. Additional BIU staff were trained on quarterly wage crossmatches by 12/31/2024. Contact: Andi Bridgmon Anticipated Completion Date: September 2025
View Audit 348113 Questioned Costs: $1
Program: AL 15.611 – Wildlife Restoration and Basic Hunter Education and Safety – Allowability & Subrecipient Monitoring Corrective Action Plan: NGPC will continue to work closely with our subrecipients. We will review subrecipient monitoring procedures and determine documentation that can be pr...
Program: AL 15.611 – Wildlife Restoration and Basic Hunter Education and Safety – Allowability & Subrecipient Monitoring Corrective Action Plan: NGPC will continue to work closely with our subrecipients. We will review subrecipient monitoring procedures and determine documentation that can be provided to meet the intent of federal regulations. Contact: Eli Kass Anticipated Completion Date: July 1, 2025
View Audit 348113 Questioned Costs: $1
Program: AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: NEMA has implemented a process, effective immediately, to review the information submitted by subrecipient organizations regarding their 2 CFR Single Audi...
Program: AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: NEMA has implemented a process, effective immediately, to review the information submitted by subrecipient organizations regarding their 2 CFR Single Audit Certification. Responses will be cross-referenced with our own records of Federal funds passed through NEMA to the subrecipient. Any subrecipient responding that it was not required to conduct a single audit will prompt NEMA to validate against payment data. Any subrecipient’s noncompliance will be followed up by NEMA staff. Contact: Erv Portis Anticipated Completion Date: February 11, 2025
Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Allowability & Subrecipient Monitoring Corrective Action Plan: Agency will update the audit manual for subrecipient monitoring and will communicate time study requirements to the Regions. Contact: Erica Ziemann ...
Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Allowability & Subrecipient Monitoring Corrective Action Plan: Agency will update the audit manual for subrecipient monitoring and will communicate time study requirements to the Regions. Contact: Erica Ziemann Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Finding 530055 (2024-059)
Significant Deficiency 2024
Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Level of Effort Corrective Action Plan: Agency will work with SAMHSA to document approval of the methodology used to report MOE expenditures. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025
Program: AL 93.959 – Block Grants for Prevention and Treatment of Substance Abuse – Level of Effort Corrective Action Plan: Agency will work with SAMHSA to document approval of the methodology used to report MOE expenditures. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: Program Integrity staff will continue to attempt to update cases at least every 30 days when case totals are at or below 25 and every 45 days when higher than 25. Trainings and regular conversa...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: Program Integrity staff will continue to attempt to update cases at least every 30 days when case totals are at or below 25 and every 45 days when higher than 25. Trainings and regular conversations emphasize the need for descriptive narrative entries. As a result, the narrative entries will be more descriptive of the status of the case. For the exception reporting, the team continues to work on developing alternatives to using the reports in the Fraud Abuse Detection System. Concerning the misreported check, Program Integrity staff will give the Financial Team accurate information about collected refunds. The Department will ensure reports are accurate and make any necessary adjustments. Contact: Anne Harvey, Heather Arnold Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Finding 530048 (2024-054)
Significant Deficiency 2024
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: The Department updated procedures in July 2024 to obtain General Ledger data from nursing facilities with their FY2024 Cost Report. Additionally, the Department is expanding testing for large c...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: The Department updated procedures in July 2024 to obtain General Ledger data from nursing facilities with their FY2024 Cost Report. Additionally, the Department is expanding testing for large cost variances and will request additional substantiating documentation from the impacted nursing facilities. Contact: Jerry Vanderbeek Anticipated Completion Date: 3/31/2025
View Audit 348113 Questioned Costs: $1
Finding 530047 (2024-053)
Significant Deficiency 2024
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program – Allowability Corrective Action Plan: The Department has been actively working with program, technology, and the EVV vendor to implement system controls to address the deficiencies identified in this...
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program – Allowability Corrective Action Plan: The Department has been actively working with program, technology, and the EVV vendor to implement system controls to address the deficiencies identified in this and prior year’s findings. The Department has two system change releases scheduled, the first in February 2025 and the second in late June 2025 to implement additional system improvements. Contact: Jeremy Brunssen Anticipated Completion Date: 7/1/2025
View Audit 348113 Questioned Costs: $1
Program: Various, including AL 93.778 – Medical Assistance Program (Medicaid) – Allowable Costs/Cost Principles Corrective Action Plan: OCIO - To resolve the identified overcharge and reduce the Internal Service Fund Balance, OCIO conducted an 8 month no-bill period from December 2023 through Jun...
Program: Various, including AL 93.778 – Medical Assistance Program (Medicaid) – Allowable Costs/Cost Principles Corrective Action Plan: OCIO - To resolve the identified overcharge and reduce the Internal Service Fund Balance, OCIO conducted an 8 month no-bill period from December 2023 through June 2024. During this time OCIO customer agencies would have seen a significant reduction in charges and OCIO’s fund balance significantly decreased. In addition, a full and thorough review of all OCIO rates was conducted. This review resulted in the decrease in any mainframe related rates by 30% from the previous years (State FY2021 and FY2022). DAS Materiel – The Print Shop will have the new rates developed and effective July 1, 2025, the beginning of the new biennium. Contact: OCIO - Noah Finlan; Materiel, Print Shop, Internal Service – Ann Martinez. Anticipated Completion Date: OCIO - Corrective action has already been taken and the fund balance is currently below the allowable threshold permitted. As of September 30, 2024, the fund balance was approximately $10 million dollars. Rates have been adjusted to be more in line with actual expenditures for FY2025. Print Shop – July 1, 2025.
View Audit 348113 Questioned Costs: $1
Finding 530042 (2024-058)
Significant Deficiency 2024
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Allowability & Eligibility Corrective Action Plan: The Department will ensure established, standard protocol are followed and ensure rate approvals are obtained from CMS prior to updating cap...
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Allowability & Eligibility Corrective Action Plan: The Department will ensure established, standard protocol are followed and ensure rate approvals are obtained from CMS prior to updating capitation rates for rating periods. Additionally, the MLTC Eligibility Policy Unit will review user guides that contain business processes where the noted errors occurred. The intent is to review the user guides from the lens of the findings and update them for clarity if deemed necessary. User guides are reviewed and updated as needed as requirements change from changes in program, state, or federal law. Eligibility Operations supervisory chain for the caseworker assigned to the case noted in the finding will follow up with the individual staff members who made the errors to ensure they understand the policies going forward. Eligibility Policy will coordinate with eligibility operations supervisor on these follow-ups. Contact: Jeremy Brunssen Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: The corrective action has already been completed. MCO contracts were amended, effective with the contract period beginning January 1, 2024...
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: The corrective action has already been completed. MCO contracts were amended, effective with the contract period beginning January 1, 2024, to include provision(s) which require audited financial reports with GAAP. Contact: Jeremy Brunssen Anticipated Completion Date: 12/6/2024
View Audit 348113 Questioned Costs: $1
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: System changes were implemented with the Provider Screening Vendor on July 1, 2024, which require disclosure requirements for managing emp...
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: System changes were implemented with the Provider Screening Vendor on July 1, 2024, which require disclosure requirements for managing employees. Contact: Melinda Abbott Anticipated Completion Date: 12/6/2024
View Audit 348113 Questioned Costs: $1
Finding 530035 (2024-052)
Significant Deficiency 2024
Program: AL 93.659 – Adoption Assistance – Level-of-Effort & Reporting Corrective Action Plan: The Agency updated the FFR procedures/instructions to include steps to review Level-of-Effort requirements, to ensure that reported amounts are in accordance with the requirements. This will help ensur...
Program: AL 93.659 – Adoption Assistance – Level-of-Effort & Reporting Corrective Action Plan: The Agency updated the FFR procedures/instructions to include steps to review Level-of-Effort requirements, to ensure that reported amounts are in accordance with the requirements. This will help ensure Federal Financial Reports (FFRs) are accurate. The reported amounts have been updated. The corrective action is completed. Contact: Ann Murphy Anticipated Completion Date: 02/28/2025
View Audit 348113 Questioned Costs: $1
Finding 530034 (2024-051)
Significant Deficiency 2024
Program: AL 93.659 – Adoption Assistance – Allowability & Eligibility Corrective Action Plan: Resource Developers (RD) will increase initial and annual billing trainings with child care subsidy providers and assist them with any billing needs they have. Contact: Bryan Gilliland Anticipated Com...
Program: AL 93.659 – Adoption Assistance – Allowability & Eligibility Corrective Action Plan: Resource Developers (RD) will increase initial and annual billing trainings with child care subsidy providers and assist them with any billing needs they have. Contact: Bryan Gilliland Anticipated Completion Date: 06/30/2025
View Audit 348113 Questioned Costs: $1
Finding 530030 (2024-050)
Significant Deficiency 2024
Program: AL 93.658 – Foster Care Title IV-E; AL 93.658 – COVID-19 Foster Care Tile IV-E – Allowability & Eligibility Corrective Action Plan: Resource Developers (RD) will increase initial and annual billing trainings with child care subsidy providers and assist them with any billing needs they ha...
Program: AL 93.658 – Foster Care Title IV-E; AL 93.658 – COVID-19 Foster Care Tile IV-E – Allowability & Eligibility Corrective Action Plan: Resource Developers (RD) will increase initial and annual billing trainings with child care subsidy providers and assist them with any billing needs they have. Contact: Bryan Gilliland Anticipated Completion Date: 06/30/2025
View Audit 348113 Questioned Costs: $1
Finding 530029 (2024-049)
Significant Deficiency 2024
Program: AL 93.658 – Foster Care Title IV-E – Allowability Corrective Action Plan: The agency will update the grant reconciliation process to include steps to review journal entries on the general ledger prior to moving costs to grant to ensure journal entries are proper. The cost in question wi...
Program: AL 93.658 – Foster Care Title IV-E – Allowability Corrective Action Plan: The agency will update the grant reconciliation process to include steps to review journal entries on the general ledger prior to moving costs to grant to ensure journal entries are proper. The cost in question will also be removed from the grant. Contact: Ann Murphy Anticipated Completion Date: 02/28/2025
View Audit 348113 Questioned Costs: $1
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: Program will review training manual and update as necessary. The Agency will also communicate the importance of utilizing the master case file to correctly determine survey selections. Contact...
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: Program will review training manual and update as necessary. The Agency will also communicate the importance of utilizing the master case file to correctly determine survey selections. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability & Period of Performance Corrective Action Plan: The Agency is in the process of developing a subrecipient monitoring tool to ensure effective controls and processes for uniform oversight of subawards across the pr...
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability & Period of Performance Corrective Action Plan: The Agency is in the process of developing a subrecipient monitoring tool to ensure effective controls and processes for uniform oversight of subawards across the program. Additionally, the Agency had not conducted an internal audit of programs supported by American Rescue Plan Act (APRA) funds at the time of this audit. The program is in the process of preparing and completing the audit to assess and strengthen compliance measures and ensure these funds are utilized appropriately. Future audits and reviews will be conducted periodically to ensure ongoing oversight and adherence to regulations. Contact: Nicole Vint Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Period of Performance Corrective Action Plan: The Agency will work with Federal Partners to determine allowability of these claims. Contact: Heather Arnold Anticipated Completion Date: 6/30/2025
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Period of Performance Corrective Action Plan: The Agency will work with Federal Partners to determine allowability of these claims. Contact: Heather Arnold Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Finding 530020 (2024-046)
Significant Deficiency 2024
Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: An inspection of the Family Child Care Home I license was completed for 2024 on December 13, 2024. The following procedure will be followed in cases in which Children’s Services Licensing inspecto...
Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: An inspection of the Family Child Care Home I license was completed for 2024 on December 13, 2024. The following procedure will be followed in cases in which Children’s Services Licensing inspectors are unable to conduct an inspection of a licensed provider. Whenever a Child Care Inspection Specialist (CCIS) attempts to conduct a Provisional to Operating, annual, or semi-annual inspection to a Family Child Care Home I or II, Child Care Center, School Age Only Center, or Preschool and the child care/preschool facility is not open, the CCIS must follow this procedure. CCIS will: • Leave his/her business card in/on/under the door of the child care program • Before leaving the child care facility, call the licensee and leave a message asking the licensee to contact the CCIS within five (5) working days • If no contact from the licensee within five working days, send a letter or email giving the licensee fifteen calendar days from date of letter/email before further action is initiated. Copy Child Care Licensing Supervisor (CCLS) on letter. • Inform CCL Supervisor if no contact from licensee after fifteen calendar days from date of letter. • If licensee contacts CCIS within five working days of attempt to conduct inspection, or within fifteen calendar days from date of letter, CCIS identifies days/times in the following weeks the licensee will be available to conduct an unannounced inspection and conducts the inspection. • If the licensee does NOT contact CCIS within fifteen calendar days of the date of the letter, Children’s Services Licensing will pursue a Disciplinary Notice of Suspension of the license. The licensee will have fifteen business days to respond to the Notice of Suspension prior to the Suspension becoming effective. The Notice of Suspension will be withdrawn if the licensee: 1. Contacts the Department prior to the effective date of the Suspension; 2. Explains why s/he did not respond to the phone call and letter; 3. Agrees to an unannounced inspection; and 4. Is available when the CCIS conducts the inspection. When the licensee does not contact the Department in time for an inspection to be conducted prior to the effective date of the suspension, the licensee should be advised to appeal the Notice of Suspension. When the licensee does not contact the Department until after the effective date of the suspension and does not appeal, the license will be suspended. Through the SFM, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for fire inspections in child care programs. Through the Nebraska Department of Environment and Energy (NDEE) Agency, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for sanitation inspections in child care programs. DHHS will continue to implement policies and procedures for file reviews by CCSL and fire and sanitation inspection referrals. DHHS will continue to complete the statutory child care inspection requirements. DHHS continue to explore statutory, regulatory and/or contract options to place more accountability on the licensee and referred agencies for maintaining current fire and sanitation approvals. In 2025, DHHS will continue to communicate with SFM, NDEE, and delegated authorities regarding expectations and timeframes for fire and sanitation inspections. DHHS Child Care Inspection Specialists conduct inspections that occur annually at a minimum and which address regulatory requirements that address a healthy and safe child care environment. If serious fire and sanitation concerns are observed at any inspection that may endanger the health and safety of children in care, DHHS will work with the appropriate authority to request an immediate inspection. SFM, NDEE, or delegated authorities always respond timely to these requests. DHHS is establishing quarterly meetings with SFM, NDEE, and delegated authorities to review overdue routine inspections, address issues, and collaborate on best practices. Quarterly meetings have been established with NDEE as of January 2025. DHHS will have a Program Specialist create a report specifically for tracking overdue fire and sanitation inspections by the months they have been overdue, which will allow SFM, NDEE, and delegated authorities to prioritize those outstanding routine inspections. DHHS will explore entering into a contract with SFM, NDEE and delegated authorities to pay for timely fire and sanitation inspections and services contingent on available funding. Contact: Matthew Hayden; Lindsy Braddock Anticipated Completion Date: 7/1/2025
View Audit 348113 Questioned Costs: $1
Program: AL 93.575 and 93.596 – CCDF Cluster; AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability & Eligibility & Matching Corrective Action Plan: In response to previous concerns identified with this process, edits were made in December 2024 to the child care billing porta...
Program: AL 93.575 and 93.596 – CCDF Cluster; AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability & Eligibility & Matching Corrective Action Plan: In response to previous concerns identified with this process, edits were made in December 2024 to the child care billing portal which now suspends claims submitted by providers with multiple service authorizations, duplicated claims, incorrect age categories, and claims with high hours billed. The Agency will review daily reports of these suspensions and take appropriate actions. Resource Developers (RD) will increase initial and annual billing trainings with child care subsidy providers and assist them with any billing needs they have. The RD supervisor will review a percentage of new and renewed enrollments targeting provider rates. Duplicate Claims: The department will work with the ACF to adjust the support for claims that were inadvertently duplicated in our journal entry. We revised our process in 2024 to ensure that we do not tag the same claims again for federal claiming. There was an issue with our database that helped us identify already claimed entries; it was not functioning correctly. This issue has been identified and resolved. The journal entries in question were made before the implementation of the updated process. Contact: Nicole Vint; Snita Soni Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Reporting Corrective Action Plan: The department has drafted an amendment to correct the award information from the renewal. This has gone out for signature this month. The missing FFATA repor...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Reporting Corrective Action Plan: The department has drafted an amendment to correct the award information from the renewal. This has gone out for signature this month. The missing FFATA report has been reported into the FSRS system. The department has recently updated the FFATA procedures to ensure this does not happen again in the future. Contact: Sarah Kurz Anticipated Completion Date: 02/28/2025
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program is implementing a personnel report requirement for all subrecipients. According to federal guidel...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program is implementing a personnel report requirement for all subrecipients. According to federal guidelines, personnel reports will show the time allocated to grants and the percentage related to all grants and include the corresponding timesheets or time records. Contact: Sara Bockelman Anticipated Completion Date: 10/1/2025
View Audit 348113 Questioned Costs: $1
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Eligibility Corrective Action Plan: The department will retrain staff on OEA requirements to run SAVE and provide documentation in NFOCUS. The department will also provide reeduc...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Eligibility Corrective Action Plan: The department will retrain staff on OEA requirements to run SAVE and provide documentation in NFOCUS. The department will also provide reeducation on status verification documentation requirements. Contact: Sara Bockelman Anticipated Completion Date: 12/31/2025
View Audit 348113 Questioned Costs: $1
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Subrecipient Monitoring Corrective Action Plan: The agency will develop a monitoring plan to utilize for subrecipient monitoring. Contact: Matt Thomsen Anticipated Completion Date: 7/31/2025
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Subrecipient Monitoring Corrective Action Plan: The agency will develop a monitoring plan to utilize for subrecipient monitoring. Contact: Matt Thomsen Anticipated Completion Date: 7/31/2025
View Audit 348113 Questioned Costs: $1
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