Corrective Action Plans

Finding 522458 (2024-004)

Significant Deficiency 2024

SD

Allowable Costs / Cost Principles

Responsible Individuals: Craig Crosswait, Business Manager Corrective Action Plan: The District will review all time-certifications for accuracy. Anticipated Completion Date: Ongoing

View Audit 341733

Finding 522454 (2024-002)

Significant Deficiency 2024

West Perry School District

PA

Allowable Costs / Cost Principles Subrecipient Monitoring

#2024-002 – Allowable Costs/Cost Principles – Time and Effort Certifications Corrective Action Planned: The District has reviewed and revised its controls to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records will also be review...

#2024-002 – Allowable Costs/Cost Principles – Time and Effort Certifications Corrective Action Planned: The District has reviewed and revised its controls to ensure that time and effort distribution records are prepared for staff who are charged to federal programs. These records will also be reviewed, approved, and maintained by administrative personnel. A written plan has been developed to guide the process. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of the finding in the current fiscal year. Contact Person Responsible: Cory Hoffman, Business Manager/Board Secretary If the Department of Education has questions regarding this plan, please contact Cory Hoffman, Business Manager/Board Secretary. Sincerely, Cory Hoffman Business Manager/Board Secretary

View Audit 341731

Finding 522424 (2024-001)

Material Weakness 2024

Axis Health System

CO

Questioned Costs Allowable Costs / Cost Principles § 200.400

CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024‐001 Finding: Allowable Costs and Allowable Activities Certain cost principles were not consistently applied to all expenses. The Organization received a grant for the purpose of expanding electronic health record syst...

CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024‐001 Finding: Allowable Costs and Allowable Activities Certain cost principles were not consistently applied to all expenses. The Organization received a grant for the purpose of expanding electronic health record systems, which ended in February of 2024; however, the contracted vendor had not completed work for which the grant funds had been appropriated within the 120 day grant close out period. The Organization did not have adequate internal controls in place to ensure cost principles under Uniform Guidance were consistently applied. The Organization should coordinate with HRSA to determine allowability of expenditures incurred. The Organization should add internal controls to monitor that cost principles under Uniform Guidance are consistently applied. PLANNED ACTION: The project period for the HRSA Optimizing Virtual Care (OVC) grant ended on February 28, 2024. The project in question relied heavily on a contract agreement to implement a new Electronic Health Record (EHR) system. The original timeline called for implementation to be complete by January 1, 2024, well within the project period. Due to unforeseen circumstances, the EHR launch date was delayed several times until a confirmed completion date of January 28, 2025 was established. The project scope was fully defined by the contract in place and that contract was paid in full prior to the end of the project period with the OVC funds. The organization has worked with HRSA to determine the best course of action. In addition, training was conducted with the responsible staff to ensure adequate knowledge of federal contract compliance requirements and the appropriate application of “no‐cost extension” requests. Modifications to the internal control procedures regarding federal grant expenditures are under review and will be updated no later than January 31, 2025. RESPONSIBLE PARTY: Ryan Pierce, VP of Finance COMPLETION DATE: January 31, 2025

View Audit 341716 Questioned Costs: $1

Finding 522423 (2024-001)

Significant Deficiency 2024

Albuquerque Housing Authority

NM

HUD Housing Programs Significant Deficiency

2024-001-(2023-004) MISSING REQUIRED DOCUMENTATION FROM PUBLIC HOUSING FILES (SIGNIFICANT DEFICINCY) AHA has implemented a training program for staff and is hiring a new position Compliance technical review. Responsible Party: Anticipated Completion Date: Finance Director February 2025

View Audit 341712

Finding 522420 (2024-001)

None 2024

Food for Kids, Inc.

TX

Subrecipient Monitoring Cash Management Significant Deficiency

From the desk of Rev. Vickie Keys, Executive Director. Date: January 20, 2025. Re: Lost Monitoring Visit form - Audit Finding Reference: 2024-001. The following corrective action plan will be implemented February 1, 2025 to ensure monitoring view forms are not misplaced. Step 1: The Director of Oper...

From the desk of Rev. Vickie Keys, Executive Director. Date: January 20, 2025. Re: Lost Monitoring Visit form - Audit Finding Reference: 2024-001. The following corrective action plan will be implemented February 1, 2025 to ensure monitoring view forms are not misplaced. Step 1: The Director of Operation will make monitoring visit assignments for the month. Step 2: Each Compliance Officer is to submit the monitoring form to the Director of Operation no later than the last day of the month the visit was due to be performed. Step 3: The Director of Operation will follow up with each Compliance Officer to ensure forms were received, review the form, and enter the date the visit was completed into the data base to ensure visits are made as TDA requires. Step 4: The Executive Director will review the final report of all visits conducted for the month to sensure forms are accounted for. Step 5: The Director of Operation and the Office Clerk will perform random binder checks to see if forms are filed correctly. Step 6: The Director of Operation will oversee the labiling and thinning process of forms and binders before sending boxes to storage. This will ensure stored files can be easily located. The Executive Director has final responsibility for the implementation and maintenance of this procedure.

View Audit 341706

Finding 522409 (2024-001)

Significant Deficiency 2024

Atlantic States Marne Fisheries Commission

VA

Subrecipient Monitoring § 200.332

Funding Agency: Department of Commerce Assistance Listing Number: 11.469, 11.472 Finding: Reporting - The Commission did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #11.469 and #11.472 subawards subject to the FFATA reporting requirements. Correct...

Funding Agency: Department of Commerce Assistance Listing Number: 11.469, 11.472 Finding: Reporting - The Commission did not provide timely Federal Funding Accountability and Transparency Act (FFATA) reporting for ALN #11.469 and #11.472 subawards subject to the FFATA reporting requirements. Corrective Action Plan: The Commission agrees with the finding. The Commission will review all subawards for subrecipients and ensure that FFATA reporting is completed in a timely manner for subawards subject to the requirements. The Commission will add a clause in our Sub-awards stating this requirement. Responsible Official: Laura Leach, Director of Finance and Administration Anticipated Completion Date: December 31, 2024

View Audit 341683

Finding 522399 (2024-001)

None 2024

Morehead State University

KY

Eligibility Special Tests & Provisions

Identifying Number: 2024-001 Finding: The provisions of 36 CFR Section 686.31(e) were not followed. Notifications were not sent to TEACH Grant recipients to inform the students of their right to cancel their TEACH Grant and to inform the students of the procedure and time by which the students must ...

Identifying Number: 2024-001 Finding: The provisions of 36 CFR Section 686.31(e) were not followed. Notifications were not sent to TEACH Grant recipients to inform the students of their right to cancel their TEACH Grant and to inform the students of the procedure and time by which the students must notify the institution that he or she wishes to cancel their TEACH Grant or TEACH Grant disbursement. Corrective Actions Taken: We agree with this finding and recommendation. University staff worked with the University's Enterprise System consultants, Ellucian, to develop a procedure to ensure notifications required by 36 CFR Section 686.31(e) are sent to students who receive TEACH Grant funds. Notifications were updated to include language about the right to cancel TEACH Grants and the procedures and time by which the student must notify the institution that he or she wishes to cancel the TEACH Grant or TEACH Grant disbursement. The procedure was implemented to fully comply with 36 CFR Section 686.31(e) on January 30, 2024. Name of Responsible Person: Dr. Heidi Neal, Assistant Vice President of Enrollment Management Completion Date: January 30, 2024

View Audit 341679

Finding 522387 (2024-004)

None 2024

Teaneck Board of Education

NJ

We will review all budgetary and grant accounts on a monthly basis.

View Audit 341663

Finding 522374 (2024-004)

Significant Deficiency 2024

Wyoming Stock Growers Land Trust

WY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding #2024-004 - Written Uniform Guidance Policies Responsible Individuals: Jessica Crowder, Executive Director Corrective Action Plan: The Trust will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. An...

Finding #2024-004 - Written Uniform Guidance Policies Responsible Individuals: Jessica Crowder, Executive Director Corrective Action Plan: The Trust will develop written policies for activities allowed or unallowed, allowable costs/cost principles, and procurement and suspension and debarment. Anticipated Completion Date: Ongoing

View Audit 341648

Finding 522370 (2024-002)

Material Weakness 2024

Catholic Charities Maine

NH

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.329

Corrective Action Plan Response to Finding 2024-001 and Finding 2024-002: Management agrees with the recommendations and will implement the following changes: 1. On a monthly basis the Controller will review and approve all financial reporting submitted to programs to allow finance department t...

Corrective Action Plan Response to Finding 2024-001 and Finding 2024-002: Management agrees with the recommendations and will implement the following changes: 1. On a monthly basis the Controller will review and approve all financial reporting submitted to programs to allow finance department to capture and record missing information. This will be implemented by January 31, 2025. 2. A member of the finance department will participate in the sub-recipient monitoring to provide the monitoring team with oversight and ensure compliance with accounting best practices. This will be implemented by February 28, 2025. 3. The “Budgeting, Contracts, and Grants Manager” within the OMRS program will be responsible for notifying the Chief Financial Officer of any non-compliance from Sub-recipient grants and agreements within ten business days. This will be implemented by January 31, 2025. 4. The two sub-recipients with late invoicing will be issued corrective actions plans by Office of Maine Refugee Services for timely submittal of financial reports and invoicing. This will be completed by January 31, 2025. Estimated completion date for all items above: February 28, 2025 Responsible party: Reed L. Westgate, Chief Financial Officer

View Audit 341646

Finding 522367 (2024-004)

None 2024

Community Services and Employment Training, Inc.

CA

Reporting

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management further recognizes the importance of timely reporting of financial information to reduce the Organization's risk of a reduction or loss of future funding. On September 10, ...

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management further recognizes the importance of timely reporting of financial information to reduce the Organization's risk of a reduction or loss of future funding. On September 10, 2024, Alexander de Markoff, the Organization's Division Director of Finance, implemented a revised invoicing process with automated reminders and provided training to staff on timely invoice submission. On November 27, 2024, the Division Director of Finance provided additional training to staff on invoice submissions, adjusted internal deadlines and, again, emphasized the importance of this process. The Division Director of Finance will also immediately implement a requirement that staff request written approvals or waivers from grantors for potential late submissions of invoices. The Division Director and Assistant Director of Finance, Hasley Saucedo, will closely monitor compliance with the established procedures and Corrective Action Plan.

View Audit 341640

Finding 522364 (2024-003)

None 2024

Community Services and Employment Training, Inc.

CA

Reporting

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management is committed to reporting accurate data and has implemented steps to support validation. Staff will receive training from Maria Guerrero/Youth Department Director on the im...

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management is committed to reporting accurate data and has implemented steps to support validation. Staff will receive training from Maria Guerrero/Youth Department Director on the importance of entering data promptly and will use a checklist to ensure key data points are captured accurately. All case management notes will now be entered by assigned staff in a shared drive with clear direction given within the shared drive as well as in a case management guide, for which all assigned staff will receive training. The Youth Department Director will monitor staff data entry activities for accuracy, ensuring alignment with activities, and attendance logs. The report validation process will have a two-phase process, where both the first and second reviewers will validate the report before it is submitted to the funding source, and the report will be cross-referenced against activity log/sign-in sheets. This process will reduce or eliminate reporting errors. The documentation compiled (for that point in time) will be used and saved as the underlying data that supports the outcomes. CSET's Compliance Director will review reports quarterly to ensure compliance with reporting requirements. CSET will fully implement the above-outlined corrective action plan immediately.

View Audit 341640

Finding 522363 (2024-001)

None 2024

Community Services and Employment Training, Inc.

CA

Reporting

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management further recognizes the importance of timely reporting of financial information to reduce the Organization's risk of a reduction or loss of future funding. On September 10, ...

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management further recognizes the importance of timely reporting of financial information to reduce the Organization's risk of a reduction or loss of future funding. On September 10, 2024, Alexander de Markoff, the Organization's Division Director of Finance, implemented a revised invoicing process with automated reminders and provided training to staff on timely invoice submission. On November 27, 2024, the Division Director of Finance provided additional training to staff on invoice submissions, adjusted internal deadlines and, again, emphasized the importance of this process. The Division Director of Finance will also immediately implement a requirement that staff request written approvals or waivers from grantors for potential late submissions of invoices. The Division Director and Assistant Director of Finance, Hasley Saucedo, will closely monitor compliance with the established procedures and Corrective Action Plan.

View Audit 341640

Finding 522361 (2024-002)

None 2024

Community Services and Employment Training, Inc.

CA

Subrecipient Monitoring Reporting

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management is committed to reporting accurate data and has implemented steps to support validation. Lola Balandran/Assistant Director for the Expanded Subsidized Employment Program wi...

Management's Response/Planned Corrective Action: Management acknowledges the finding and accepts the recommendation. Management is committed to reporting accurate data and has implemented steps to support validation. Lola Balandran/Assistant Director for the Expanded Subsidized Employment Program will provide staff training on the importance of entering data accurately and will use a checklist to ensure key data points are captured accurately. The Assistant Director for the ESE Program and Marlene Acosta/Sr. Program Coordinator will monitor staff data entry activities for accuracy, ensuring alignment with activities and calculation of participation hours. The Expanded Subsidized Employment Program will complete a two-phase validation process, where both the first and second reviewers will validate the report before it is submitted to the funding source. This process will reduce or eliminate data entry errors and confirm hours of participation are accurately calculated. The documentation compiled (for that point intime) will be used and saved as the underlying data that supports the outcomes. CSET's Compliance Director will review reports quarterly to ensure compliance with reporting requirements. On November 14, 2024, CSET began implementing the above-outlined corrective action plan.

View Audit 341640

Finding 522353 (2024-002)

Significant Deficiency 2024

Catskill Central School District

NY

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring

U.S. Department of Education Passed-Through Entity: New York State Department of Education Finding 2024-002 (Significant Deficiency) COVID-19 - Education Stabilization Fund: ARP Homeless II (Assistance Listing# 84.425U) ARP Leaming Loss (Assistance Listing# 84.425U) ESSER II (Assistance Listing# 84....

U.S. Department of Education Passed-Through Entity: New York State Department of Education Finding 2024-002 (Significant Deficiency) COVID-19 - Education Stabilization Fund: ARP Homeless II (Assistance Listing# 84.425U) ARP Leaming Loss (Assistance Listing# 84.425U) ESSER II (Assistance Listing# 84.425D) ARP Summer Enrichment (Assistance Listing# 84.425U) ARP Comprehensive After School (Assistance Listing# 84.425U) ARP ESSER III (Assistance Listing# 84.425U) Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria - Expenditures must be used to prevent, prepare for, and respond to COVID-19. These programs are authorized, as applicable, by the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act, 2021, Pub. L. No. 116-260 (December 27, 2020), and the American Rescue Plan (ARP) Act of 2021, Pub. L. No. 117-2 (March 11, 2021). The regulations in 34 CRF Part 76 (State Administration), 2 CFR Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Award and 31 CFR Part 205 (Cash Management Improvement Act) apply to these programs. The School District must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statues, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. ( d) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings. (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, State, local and tribal laws regarding privacy and responsibility over confidentiality. Condition/Context - We haphazardly sampled five COVID-19 - Education Stabilization Fund (ESF) expenditures. Our audit procedures found one disbursement where management overrode documented internal control procedures. We viewed invoices, purchase orders, and payment support and noted the disbursement was processed and paid without proper documentation to support the payment made and the payment was processed without the internal claims auditor's review prior to payment. Cause - Management override of established controls. Effect - Revenues and expenditures for one of the ESF grants were overstated prior to adjustment. Adjustment resulted in recording a receivable from the vendor and an offsetting liability to the passthrough agency providing the grant funding. Questioned Costs - None. The improper payment was subsequently adjusted out of expenditures. Recommendation - We recommend that the School District ensures that only disbursements that have been processed and approved by the internal claims auditor to be paid. Management Response - School District management concurs with the finding and will take corrective action. Corrective Action - The Business Office will review and adhere to all cash disbursements procedures and protocols. Completion Date - Effective immediately. Respectfully Submitted, Dr. Brett Miller, Assistant Supt. for Business

View Audit 341608

Finding 522347 (2024-004)

Significant Deficiency 2024

Region One Education Service Center

TX

Subrecipient Monitoring § 200.332

2024-004 Subaward Agreements The Center is the recipient of GEAR UP awards based on prior grant applications submitted with its related program partners which include local educational agencies and other partners. While the audit revealed that no formal agreement was in place during the audit year, ...

2024-004 Subaward Agreements The Center is the recipient of GEAR UP awards based on prior grant applications submitted with its related program partners which include local educational agencies and other partners. While the audit revealed that no formal agreement was in place during the audit year, the Center did have documentation in place with each partner that included a detailed budget, program operating procedures manual, partner commitment form signed by each partner’s superintendent of schools, program monthly meetings, onsite visits, and other activities stipulated in the grant. A new program requirement was published on August 29, 2024, as amended in 34 CFR 75.127 through 75.129 for future Partnership Grants Application and includes language related to a binding agreement. The Center will ensure all future grant applications comply with this new requirement. Proposed Completion Date: February 1, 2025 Name of contact person: Rumalda Ruiz, Deputy Director - Business, Operations, & School Finance Support Contact: (956) 984-6290

View Audit 341604

Finding 522344 (2024-003)

Significant Deficiency 2024

Region One Education Service Center

TX

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2024-003 Matching The GEAR UP program will update its review and approval process for in-kind documentation submitted by partners to ensure correct and accurate data is submitted in the annual grant close out process which includes the Annual Performance Report (APR) due to USDE in April 2025. Hourl...

2024-003 Matching The GEAR UP program will update its review and approval process for in-kind documentation submitted by partners to ensure correct and accurate data is submitted in the annual grant close out process which includes the Annual Performance Report (APR) due to USDE in April 2025. Hourly values for teachers and other professionals will be updated on an annual basis. The identified rate has been adjusted to ensure the correct rate is used during final submission of in-kind data for teacher hours in the APR. Proposed Completion Date: April 1, 2025 Name of contact person: Rumalda Ruiz, Deputy Director – Business, Operations, & School Finance Support Contact: (956) 984-6290

View Audit 341604

Finding 522334 (2024-002)

Significant Deficiency 2024

Region One Education Service Center

TX

Allowable Costs / Cost Principles Eligibility School Nutrition Programs

2024-002 Timely Time and Effort Approvals The Center continues to evaluate its processes related to time and effort. Our Time and Effort electronic system has been evaluated and enhancements are forthcoming to include robust functionalities to include timely supervisor approval notifications. Propos...

2024-002 Timely Time and Effort Approvals The Center continues to evaluate its processes related to time and effort. Our Time and Effort electronic system has been evaluated and enhancements are forthcoming to include robust functionalities to include timely supervisor approval notifications. Proposed Completion Date: May 31, 2025 Name of contact person: Rumalda Ruiz, Deputy Director – Business, Operations, & School Finance Support Contact: (956) 984-6290

View Audit 341604

Finding 522331 (2024-004)

Significant Deficiency 2024

Parkview School District

WI

School Nutrition Programs Eligibility

2024-004 Lack of Retention of Student Applications Condition: In our testing of 40 applications for free and reduced lunch, 1 applications was missing. All other applications properly determined received free or reduced meals as eligibility determined. Criteria: As part of determining student e...

2024-004 Lack of Retention of Student Applications Condition: In our testing of 40 applications for free and reduced lunch, 1 applications was missing. All other applications properly determined received free or reduced meals as eligibility determined. Criteria: As part of determining student eligibility for free or reduced meals, the District receives applications from student families. Federal requirements require the Distict official making the eligibility determination to retain all applications. Cause: Administrative oversight led to one application not being retained. Effect: The District was not in compliance with the requirements of the Child Nutrition Cluster. Recommendation: We recommend the District implement a process that requires immediate filing and retention of all applications after eligibility is determined. View of responsible officials: See attachment for District’s corrective action plan.

View Audit 341597

Finding 522330 (2024-002)

Material Weakness 2024

Rockingham County

NC

Eligibility Reporting

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III Federal Award Findings and Questioned Costs Management will review cases internally to ensure proper documentati...

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III Federal Award Findings and Questioned Costs Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. Training will be completed by November 1, 2024 Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuire - Medicaid Supervisors Corrective actions for finding 2024-001 and 2024-002 also apply to the State Awards findings. Management will provide refresher training to all staff on what processes to follow when changes are reported to ensure accurate and timely review of all benefits. Management will review and revise current procedures in place to ensure that all eligibility determination criteria and documentation is completed timely and accurately reflected in the case file within the NC Fast Case Management System. Training will be completed by November 1, 2024

View Audit 341596

Finding 522329 (2024-001)

Material Weakness 2024

Rockingham County

NC

Eligibility Reporting Internal Control / Segregation of Duties

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III Federal Award Findings and Questioned Costs Management will review cases internally to ensure proper documentati...

Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Section III Federal Award Findings and Questioned Costs Management will review cases internally to ensure proper documentation is in place for eligibility. Staff will be provided with refresher training on what information should be included in case files and the importance of this being complete and accurate. Management will review and revise current procedures in place to ensure that all eligibility determination criteria is completed such as online verifications, documented sources of income/resources and amounts are accurately reflected and retained in the case file within the NC FAST Case Management System. Training will be completed by November 1, 2024 Lisa Chaney, Mandy Edwards, Nicole Victory and Debbie McGuire - Medicaid Supervisors Corrective actions for finding 2024-001 and 2024-002 also apply to the State Awards findings. Management will provide refresher training to all staff on what processes to follow when changes are reported to ensure accurate and timely review of all benefits. Management will review and revise current procedures in place to ensure that all eligibility determination criteria and documentation is completed timely and accurately reflected in the case file within the NC Fast Case Management System. Training will be completed by November 1, 2024

View Audit 341596

Finding 522325 (2024-001)

Significant Deficiency 2024

Alliance for Strategic Growth, Inc.

IN

Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan for Current Year Finding Alliance for Strategic Growth, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2023 through June 30, 2024. Finding 2024-001: Cost Allocation During the year ended June 30, 2024, the organizat...

Corrective Action Plan for Current Year Finding Alliance for Strategic Growth, Inc. submits the following corrective action plan for the identified finding for the audit period July 1, 2023 through June 30, 2024. Finding 2024-001: Cost Allocation During the year ended June 30, 2024, the organization did not allocate indirect expenses to all programs that benefitted from such expenses in accordance with its cost allocation plan and negotiated indirect cost rate agreement. Objective: To ensure compliance with the allowable cost requirements of grant awards by properly allocating indirect expenses to all benefiting programs in accordance with the negotiated indirect cost rate agreement and the organization's cost allocation plan. Corrective Action: Step 1: Implement Allocation System • • Responsible Party: Vice President (VP) of Fiscal Services • • Timeline: By January 31, 2025 • • Details: Implemented a cost allocation system to properly allocate its indirect expenses to all programs following its indirect cost rate agreement and cost allocation plan. Step 2: Monitor and Review • • Responsible Party: Chief Executive Officer (CEO), Chief Administrative Officer (CAO), and VP of Fiscal Services • • Timeline: Ongoing, with regular reviews • • Details: Establish a regular review process to monitor the pooled expense accounts and cost allocation to ensure the costs are properly allocated to all programs. Step 3: Report and Document • • Responsible Party: VP of Fiscal Services • • Timeline: Ongoing, with regular reports • • Details: Document all steps taken to address the finding process. Prepare quarterly reports on the status of indirect cost allocation, maintain records of the allocation, and present them to CEO and CAO. Expected Outcomes: • • Full compliance with the allowable cost requirements of grant awards. • • Accurate and equitable allocation of indirect expenses to all benefiting programs. • • Improved internal controls and accountability. _________________________________ Shauna Jester, VP of Fiscal Services

View Audit 341590

Finding 522309 (2024-002)

Material Weakness 2024

Bradford County Action, INC

PA

Reporting Internal Control / Segregation of Duties

Management concurs with and accepts the material weakness in its internal control. We beliee it is cost-efficient to continue to rely on external auditors to assist in the preparation of its financial statements and related notes, including the schedule of expenditures of federal awards.

View Audit 341589

Finding 522305 (2024-002)

Significant Deficiency 2024

School District of the City of Hazel Park

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

See Corrective Action Plan for Chart/Table

View Audit 341580

Finding 522300 (2024-004)

Significant Deficiency 2024

New Mexico Human Services Department

NM

2024-004 Special Tests and Provisions: Provider Eligibility (original finding 2022-003) (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: In addition to adding Enrollment status 70s with at least one MCO affiliation to monthly screening process, status 70 enr...

2024-004 Special Tests and Provisions: Provider Eligibility (original finding 2022-003) (Significant Deficiency in Internal Controls over Compliance) What Action(s) Will be Done: In addition to adding Enrollment status 70s with at least one MCO affiliation to monthly screening process, status 70 enrollments with more than 2 years of No Claim history were terminated effective 1/31/2024 in February 2024. State will also limit MCOR enrollment to 180 days effective 7/1/2024 and mandate provider license with MCOR or SCA application. Who Will Act: PPSB Bureau Chief When Will Action(s) be Completed: On 5/21/24 submitted numbered memo to terminate all MCORs with enrollment date of 12/31/2023 or older. With MAD Director’s approval, Letter of Direction will be shared with the MCOs informing them of 180 days approval period and requirement of provider’s license with MCOR or SCA request.

View Audit 341573

Corrective Action Plans

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