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State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Missouri State Emergency Management Agency Audit Finding Number: 2025-014 – SEMA Subrecipient Monitoring Name of the contact person responsible for corrective action: Nikol Enyart Anticipated completion date...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Missouri State Emergency Management Agency Audit Finding Number: 2025-014 – SEMA Subrecipient Monitoring Name of the contact person responsible for corrective action: Nikol Enyart Anticipated completion date for corrective action: Completed Corrective action planned is as follows: Since the discovery of the shortfall in the monitoring of subrecipients, SEMA has taken action to get the program back on track. SEMA has maintained forward momentum in completing the risk assessments within the time dictated by the policy. SEMA has completed all desk monitoring reports for the medium-risk subrecipients and all site visits for high-risk subrecipients. SEMA has also crosstrained multiple employees in the steps and processes to achieve high output for this process. SEMA has created a separate tracker to focus directly on the desk monitoring and site visits that have been completed or still need to be completed. This tracker is monitored by the Deputy Recovery Division Manager. SEMA also generates reports on the 15th and 30th of each month outlining progress made during those two weeks, which are submitted to the Recovery Division Manager. This report was first created and submitted on January 31, 2025.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services, Division of Senior and Disability Services Audit Finding Number: 2025-012 - Medicaid SPPC Participant Choice Agreements Name of the contact person responsible for co...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services, Division of Senior and Disability Services Audit Finding Number: 2025-012 - Medicaid SPPC Participant Choice Agreements Name of the contact person responsible for corrective action: Kim Toebben Anticipated completion date for corrective action: DHSS anticipates that the work described below will be completed by July 2029. Corrective action planned is as follows: The Department of Health and Senior Services (DHSS), Division of Senior and Disability (DSDS) agrees with the auditor’s findings and appreciates the opportunity to respond to the missing Participant Choice Statements in the records of 14 Home and Community Based Services (HCBS) participants. DHSS is monitoring this issue closely and taking this finding seriously. DSDS continues to work diligently to improve the percentage of forms signed and uploaded while conducting reassessments. In May 2025, DSDS implemented a new case management system that expanded reporting capabilities and strengthened DSDS’s capacity to monitor missing documentation. Additionally, DSDS continues to rely on established quality assurance practices, which include monthly random case record reviews of assessor documentation to ensure accuracy and completeness. In addition, DSDS has been working to expand partnerships with new contractors to assist with reassessment volume. The goal is to shift from a high volume of provider-based reassessors to more value-based partners. These value-based partners receive enhanced monitoring to qualify for a higher reimbursement rate. If quality standards are not met, they are no longer eligible for enhanced payment. This model is designed to build partnerships with contracted assessors who consistently produce accurate, timely, and high-quality work. These expanded partnerships are beginning to provide state staff with more time to focus on their assigned workload, ultimately improving overall documentation quality. DSDS’s goal is to continue to increase the number of these partners and their caseload capacity so that all assessors have adequate time to complete thorough, high-quality assessments with proper documentation. Existing partners have set scaling plans to increase the number of assessments they are supporting DSDS with over the next year. While DSDS is committed to resolving documentation gaps, the division is unable to immediately correct all missing Participant Choice Statements due to staffing limitations and the size of the program. With more than 70,000 participants statewide, managing active caseloads while addressing legacy documentation issues presents ongoing operational challenges. DSDS will utilize quality assurance processes, targeted training, and enhanced reporting to identify issues and implement necessary improvements and remediations at time of assessment. Missing Participant Choice Statements will be completed at each participant’s next reassessment. Moving forward, DSDS’s efforts will center on ensuring that Participant Choice Statements are consistently completed during the assessment itself rather than relying on remediation after the fact. The continued expansion of value-based partnerships is expected to significantly support this shift. As these partners assume a greater share of reassessments, DSDS anticipates improved consistency, timeliness, and documentation quality at the point of assessment. This increased capacity allows state staff to focus more on oversight and quality assurance, strengthening long-term compliance, and reducing the need for follow-up corrections.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2025-006 - DSS Medicaid FFATA Reporting Name of the contact person responsible for correctiv...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2025-006 - DSS Medicaid FFATA Reporting Name of the contact person responsible for corrective action: Clarissa Engelbrecht Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS strengthen internal controls to ensure information is timely reported for the Medicaid program and complete FFATA reporting in accordance with the applicable requirements. DSS Response: The DSS agrees with this finding. The DSS has experienced staff transitions and actively works to ensure staff familiarity with federal regulations and desk procedures. Corrective action planned is as follows: The DSS will strengthen FFATA reporting internal controls to timely report and complete FFATA reporting in accordance with regulation. DSS will also maintain FFATA reporting compliance based on available guidance.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2025-005 - Medicaid and CHIP Receipt Controls Name of the contact person responsible for corrective action: Andrea Smith Anticipate...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2025-005 - Medicaid and CHIP Receipt Controls Name of the contact person responsible for corrective action: Andrea Smith Anticipated completion date for corrective action: March 31, 2026 Recommendation: The DSS through the MHD continue to review, strengthen, and enforce internal controls over Medicaid and CHIP receipts. The MHD should restrict user access within the MMIS for FORU accounting personnel and adequately segregate asset custody and receipt recording duties from accounts receivable duties or perform documented supervisory reviews of MMIS entries and changes made by employees whose duties are not segregated. In addition, the MHD should establish procedures to account for all cash control numbers to ensure all receipts are deposited or returned to senders. DSS Response: DSS agrees with the auditor’s recommendation. The Corrective Action Plan includes the department’s planned actions to address the finding. Corrective action planned is as follows: MHD has implemented a process to document supervisory reviews of the Finance Manual Checks Quarterly Report to ensure segregation of duties in HealthTrack/AHS relating to premium payments. This process was implemented in August 2024 with additional information added to the Finance Manual Checks Quarterly Report and activated in July 2025. Effective for quarter ending, March 2026, the FORU Manager/Senior Accountant will review the report to ensure team members are following appropriate practices. The Director of Fiscal Policy will populate the report for an independent review of actions performed by the FORU Manager/Senior Accountant. MHD will continue to perform the audit of clerk ID ad hoc reports to review any segregation of duties within the MMIS. All reports will be sent from the MMIS analyst to the FORU Manager/Senior Accountant to review team member’s actions and to the Director of Fiscal Policy to review the FORU Manager/Senior Accountant’s actions within MMIS. MHD implemented a process establishing a new cash control number (CCN) sequence, exclusive to manual checks logged within the FORU, in August 2024. This resolved the issue of CCNs for participant checks occurring out of sequence due to AHS running files in the background. During the FY25 audit, MHD received further clarification and is implementing a review a Manual Checks Monthly report to verify there are no missing or unused CCNs for participant checks in HealthTrack. In the event there are any discrepancies, information will be notated accordingly on the report. MHD continues to review provider checks in MMIS for any unused or skipped CCNs in MMIS. This is completed by FORU staff comparing a spreadsheet updated by the Accounts Assistant with the daily CCNs used with a quarterly report received from MMIS/Wipro to document reasons for any unused or skipped CCNs.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2025-004 - Medicaid and CHIP Eligibility Determination Timeliness Name of the contact...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2025-004 - Medicaid and CHIP Eligibility Determination Timeliness Name of the contact person responsible for corrective action: Stacy Kaylor Anticipated completion date for corrective action: 12/31/2027 Recommendation: The DSS through the MHD and the FSD continue to review, strengthen, and enforce internal controls to ensure participant eligibility is determined within the required timeframes. DSS Response: The DSS agrees with this finding. DSS has made significant progress in reducing the backlog of applications. DSS continues to develop and implement technologies intended to assist the department and participants with necessary actions such as submitting applications, verifying income and resources, and providing required information. The estimated implementation date of this technology is December 31, 2027. Corrective action planned is as follows: The DSS will continue to work towards completing applications within the established timeframes outlined in 42 CFR 435.912(c)(3) and 42 CFR 457.340(d).
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2025-003 - Medicaid and CHIP MAGI-Based Participant Eligibility Redeterminations Name...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2025-003 - Medicaid and CHIP MAGI-Based Participant Eligibility Redeterminations Name of the contact person responsible for corrective action: Stacy Kaylor Anticipated completion date for corrective action: 12/31/2026 Recommendation: The DSS through the MHD and the FSD strengthen internal controls to ensure redeterminations are completed as required. DSS Response: The DSS disagrees with this finding. Throughout SFY 2025, the agency was actively monitoring and strategizing to work towards completing all renewals by the deadline of December 31, 2025. While the DSS was unable to complete all renewals by the deadline of December 31, 2025, progress throughout all of SFY 2025 continued. Additionally, the DSS does not consider this within the scope of the SFY 2025 audit because federal requirements did not require all renewals to be complete until December 31, 2025, which falls in SFY 2026. DSS resumed initiating renewals starting in April 2023 under the unwinding plan submitted to CMS with the goal to complete all unwinding related renewals prior to the deadline of August 31, 2024. However, DSS encountered staffing challenges in completing all unwinding renewals by the established deadline. On August 29, 2024, CMS released guidance recognizing the challenges that many states faced impacting the ability to complete unwinding related renewals and restore routine operations within the original timelines established, extending the allowance for states to continue to use the exception under 42 CFR 435.912(e) through December 31, 2025. With the backlog of MAGI annual renewals and the changes that will be implemented from the passage of HR. 1 (the Big, Beautiful Bill), a new plan to complete redeterminations was formed based on federal flexibilities. The DSS continued to complete redeterminations for MAGI participants throughout the unwinding period; however, around April 2025 leadership began revising the procedures of eligibility staff and leveraging additional staff to ensure case actions, including annual renewals, were completed timely. The department contracted to increase temporary staff through 2026 to focus on working the backlog for MAGI annual renewals by December 31, 2026.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2025-002 - Medicaid and CHIP MEDES Death Match Name of the contact person responsible...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2025-002 - Medicaid and CHIP MEDES Death Match Name of the contact person responsible for corrective action: Stacy Kaylor Anticipated completion date for corrective action: 1/1/2027 Recommendation: The DSS through the MHD and the FSD resume the DHSS vital records death match in the MEDES. DSS Response: The DSS partially agrees with this finding. DSS has controls in place to identify deceased individuals in the MAGI eligibility system (MEDES). DSS administers an electronic verification match with the federal hub at application and during the annual review process to inquire about death. Currently, a death match with Department of Health and Senior Services (DHSS) vital records is functional in the Family Assistance Management Information System (FAMIS) eligibility system currently used for Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance for Needy Families (TANF), and MO HealthNet for Aged, Blind, and Disabled (MHABD) individuals. When the match is received into FAMIS from DHSS, that information is included on the eligibility file submitted to MMIS to ensure that the death date is captured in MMIS to prohibit any payments after the death of the individual. This control ensures that no improper payments are made on a beneficiary’s behalf after the date of death. DSS has processes in place to close eligibility when death information is received from family members and providers during the certification period. Additionally, in compliance with 42 CFR 435.949, DSS administers an electronic verification match with the federal hub at application and during the annual review process to inquire about death. DSS is continuing to evaluate necessary steps to reinstate the death match with DHSS vital records, but DSS does not have an anticipated completion date. Corrective action planned is as follows: The DSS is strengthening controls by updating the eligibility systems to include the quarterly match with the Social Security Administration (SSA) master death file as required by HR 1. DSS estimates that the update will be completed by January 1, 2027 as required.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2025-001 – Medicaid and CHIP Eligibility System Internal Controls Name of the contact...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2025-001 – Medicaid and CHIP Eligibility System Internal Controls Name of the contact person responsible for corrective action: Stacy Kaylor Anticipated completion date for corrective action: 4/1/26 Recommendation: The DSS through the MHD and the FSD strengthen internal controls to timely prevent, detect, and correct improper dual enrollments in the MEDES and the FAMIS for participants of the Medicaid program and the CHIP. The DSS should review the dual enrollments for the participants identified in this finding, correct any improper enrollments in the applicable eligibility system(s), and recoup any related improper payments and claims. DSS Response: The DSS agrees with this finding. Corrective action planned is as follows: A report was developed in October 2025 to identify individuals with multiple active Medicaid Eligibility (ME) Codes that include different coverage types. The report is filtered through the FAMIS system to ensure both levels of coverage are active when the report is worked. Staff began working this report manually in Spring of 2025 and they identified higher priority tasks such as closing Adult Expansion Group (AEG) coverage for individuals who have been determined eligible for a mandatory Non-MAGI coverage type. Staff have significantly reduced the number of individuals with dual coverage as of Spring 2026. Please note that there are certain ME Codes that can run concurrently with other coverage. In order to reduce staff burden and improve efficiency, program staff will work with system staff to automate the manual processes that are done with this report to ensure dual coverage is closed in a timely manner. There is no estimated completion date at this time, but the DSS hopes to have some level of automation by December 31, 2027.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-013 - Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Tracy Niekamp, Administrator, Secti...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-013 - Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Tracy Niekamp, Administrator, Section for Long Term Care Regulation, Division of Regulation and Licensure Anticipated completion date for corrective action: December 31, 2028 Corrective action planned is as follows: Corrective Action Plan related to the finding regarding revisits not being performed within 60 days. DHSS disagrees with the finding and contends a finding, and corrective action plan is not required related to the three revisits not performed within 60 days. The SAO has determined these exceptions to be nonmaterial noncompliance and as such, a finding in the single audit is not required. In addition, Centers for Medicare and Medicaid Services (CMS) is well aware of DHSS’ compliance level with this requirement and has deemed it met. During Federal Fiscal Year 2025, DHSS met the performance standard set out by the CMS for onsite revisits as outlined in Fiscal Year (FY) 2025 State Performance Standards System (SPSS) Guidance. Admin Info: 25-03-ALL. The SAO’s exception listing is inaccurate. Despite documentation provided to the SAO, the SAO demonstrated a misunderstanding or disregard of CMS’ grading system. One exception did not fall into the SAO’s cited category and failed to meet the deficiency threshold requiring a 60-day revisit. For the other two exceptions, additional complaints were received between the original visit and revisit which, according to CMS guidelines, had to be resolved before the revisit could occur. Further, DHSS follows CMS’ stated work priorities to conduct surveys and revisits as mandated by CMS Mission and Priority Document. See the explanation below regarding the increase in severe complaints, including immediate jeopardy (IJ) complaints (which require an onsite investigation within 24 hours to seven days), and the impact on SLCR’s decision to address immediate threats to residents as required by CMS. Corrective action plan related to the delayed issuance of Statements of Deficiencies and Plans of Correction (SODs) within the required 10-day timeframe. DHSS partially agrees with this finding. While DHSS agrees that the 14 SODs were not issued within 10 days, DHSS disagrees that, as a nonmaterial noncompliance finding, this issue should be reported in the single audit and therefore disagrees that a corrective action plan is needed. DHSS has continued to make significant progress in meeting expectations since FY2023. During the FY23 audit, 19 of the sampled statements of deficiency did not meet the 10-day timeframe for release to the facility. Results of the FY24 and FY25 audits showed improvement in DHSS performance as the number of sampled statements of deficiency that did not meet the 10-day timeframe for release to the facility decreased to 13 and 14 respectively. As previously stated, since 2019, DHSS has seen increases in the number and severity of complaints, and the severity of violations found in long term care facilities. Complaints increased overall by thirty-six percent (36%) from 9,011 complaints in FY2019 to 12,237 in FY2024. In FY2025, DHSS received 12,203 complaints. The largest increase has been in severe complaints, including immediate jeopardy complaints (which require an onsite investigation within 24 hours to seven days) and non-immediate jeopardy, high priority complaints (require onsite investigation within 15 working days). Because of the seriousness of these complaints, and to adhere to the CMS Mission and Priority document, often surveyors must be reassigned to investigate these complaints, which results in a delay in conducting revisits or sending a statement of deficiencies timely. In addition to frequency and severity of complaints, changes to the survey process, and increased regulatory requirements, DHSS continues to see a high volume of citations issued per recertification survey and complaint investigations. Since 2019, the average number of health citations issued to a facility during a recertification survey has increased by 25% and the number of citations issued from stand-alone complaint findings has increased 100% during the same timeframe. These increases require additional time devoted to investigating often complex violations, increased time spent on write-up activities, including the creation of the Statement of Deficiency, plan of correction review, onsite and offsite revisit activity and communication with complainants and facilities. Increases in this workload often require team members to begin investigating new complaints, prior to the write-up activities or revisits to other processes being completed. Additionally, subsequent complaint investigations often cause revisits to be delayed due to open enforcement cases and substantial compliance date conflicts. Regulatory noncompliance identified during the survey is discussed with administration at the facility while surveyors are on site. Findings of immediate jeopardy require a prompt plan of correction to address the immediacy of the violation prior to surveyors exiting the process. For all violations, facilities typically begin to take immediate corrective action, not waiting for receipt of the written SOD from SLCR. DHSS continues to experience staffing shortages, particularly in the Registered Nurse job classification, which impacts the ability to complete work consistently within the prescribed time frames. Each recertification survey requires at least one team member to be Registered Nurse and due to the nature of many complaints, a Registered Nurse must also complete these investigations. There has been no meaningful increase in the federal budget in more than a decade, which further impacts the ability to hire and retain Registered Nurses. In addition, there is an ongoing shortage in the labor market for these professionals. The shortage has driven salaries well beyond the surveyor salary structure. DHSS has experienced turnover among surveyors leaving for other opportunities at a much higher salary. DHSS has and will continue to request increased funding from CMS to support competitive salaries for Registered Nurses and fully fund the federal portion of the survey and certification workload. DHSS will continue its endeavors to hire retired, federally qualified surveyors part-time to help with survey and complaint backlog. DHSS continually works toward identifying inefficiencies and implementing measures to address them, such as bundling complaint investigations with other regulatory processes. As a short-term, time-limited solution possible through one-time additional funding from the CMS and Centers for Disease Control and Prevention- Epidemiology and Laboratory Capacity (CDC-ELC), DHSS contracted with three third-party contractors to assist with workload completion. (Note: That funding terminated on March 24, 2025.) DHSS will maintain current contracts with the entities so that if funding becomes available contract surveys can be set up shortly after. DHSS will continue to track timeframes for completion of Statements of Deficiencies and revisits and make every effort to meet those timeframes. DHSS will continue to assign workload based on CMS’ stated priorities in the Mission and Priority Document, taking into account the potential for direct impact on residents. DHSS will provide training to surveyors related to writing statements of deficiency to ensure a clear, concise, legally defensible document is produced and to reduce the review time required.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2025-008 - DSS SSBG FFATA Reporting Name of the contact person responsible for corrective ac...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2025-008 - DSS SSBG FFATA Reporting Name of the contact person responsible for corrective action: Clarissa Engelbrecht Anticipated completion date for corrective action: July 16, 2026 Recommendation: The DSS through the DFAS review, strengthen, and enforce internal controls to ensure information is timely reported for the SSBG program and complete FFATA reporting in accordance with its policy. DSS Response: The DSS agrees with this finding. The DSS has experienced staff transitions and actively works to ensure staff familiarity with federal regulations and desk procedures. Corrective action planned is as follows: The DSS will strengthen FFATA reporting internal controls for second and subsequent year funding to timely report and complete FFATA reporting in accordance with our policy, updated July 2026. The DSS will also maintain FFATA reporting compliance based on available guidance.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2025-007 - Social Services Block Grant Post-Expenditure Reporting Name of the contact person...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2025-007 - Social Services Block Grant Post-Expenditure Reporting Name of the contact person responsible for corrective action: Clarissa Engelbrecht Anticipated completion date for corrective action: June 1, 2026 Recommendation: The DSS through the DFAS strengthen internal controls and procedures to ensure annual SSBG Post-Expenditure Reports are accurately prepared and submitted. DSS Response: The DSS agrees with this finding. This agreement is based on the understanding—clarified during the exit meeting—that while DSS is the lead agency, it is not the SAO’s intent to hold DSS accountable for the accuracy of data submitted by the Department of Health and Senior Services (DHSS) for this reporting. Corrective action planned is as follows: The DSS will strengthen internal controls for the SSBG Expenditure Reporting. DSS will work to streamline the process with DHSS prior to the next reporting deadline to ensure this report is prepared and submitted accurately.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-007 - Social Services Block Grant Post-Expenditure Reporting Name of the contact person responsible for corrective action: Becky Harris and...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-007 - Social Services Block Grant Post-Expenditure Reporting Name of the contact person responsible for corrective action: Becky Harris and Angela Burgess Anticipated completion date for corrective action: 06/30/2026 Corrective action planned is as follows: The Department of Health and Senior Services will revise and document the procedures involved in completing and validating the data included in the shared spreadsheet for inclusion in the annual Post-Expenditure Report. The procedures will continue to be reviewed on an ongoing basis and updated as needed. Procedures will be documented by the Fiscal Oversight and Reporting team, the Division of Senior and Disability Services (DSDS) team, and the Division Liaison Services – DSDS team to ensure consistency in the data being reported.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Office of Administration Audit Finding Number: 2025-009 - SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for correc...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Office of Administration Audit Finding Number: 2025-009 - SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective action: Already Completed Recommendation A: Continue to work with the state agencies to ensure documented determinations are prepared to determine whether all recipients of SLFRF program funds are subrecipients or contractors. OA agrees with the auditor’s finding. Corrective action has already been accomplished. After receiving the FY24 audit finding in FY26 (specifically September 30, 2025), OA established Memorandums of Understandings (MOU) in November of 2025 with partner agencies. These MOUs clarify the definition of a subrecipient as provided in 2 C.F.R § 200.1 and delineate responsibilities for making and documenting subrecipient versus contractor determinations. Because these corrective actions are already complete, OA considers this a timing-related finding. Because these corrective actions are already complete, OA considers this a timing-related finding. Recommendation B: Develop policies and procedures outlining pre-payment monitoring procedures and document monitoring performed prior to making payments. The OA should also continue to ensure subrecipient monitoring tasks delegated to state agencies are adequately communicated. Procedures should be established to ensure subrecipient monitoring procedures are appropriately completed in accordance with the Uniform Guidance, including performing risk assessments for each subrecipient, monitoring for compliance with federal requirements and subaward terms and conditions, and ensuring subaward goals and objectives are achieved. OA agrees with the auditor’s finding. Corrective action has already been accomplished. After receiving the FY24 audit finding in FY26 (specifically September 30, 2025), OA established Memorandums of Understandings (MOU) in November of 2025 with partner agencies to ensure agencies understood their responsibilities for subrecipient monitoring included subrecipient specific risk assessments and monitoring. Because these corrective actions are already complete, OA considers this a timing-related finding.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Economic Development Audit Finding Number: 2025-016 – DED FFATA Reporting Name of the contact person responsible for corrective action: Christopher McCormick Anticipated completion date for cor...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Economic Development Audit Finding Number: 2025-016 – DED FFATA Reporting Name of the contact person responsible for corrective action: Christopher McCormick Anticipated completion date for corrective action: June 30, 2026 The Department partially agrees with the auditor's findings. The Departments Corrective Action Plan below includes an explanation and specific reasons for our disagreement and any planned actions to address the finding. The Department agrees that we need to strengthen internal controls to ensure information is timely and accurately reported for the CDBG program and complete FFATA reporting in accordance with the applicable requirements. The one (1) award that was not reported as required was a clerical error and was not repeated. The Department disagrees with the findings that exceed the scope of the current audit period (July 1, 2024 – June 30, 2025). The correct audit population comprises new subawards, and amendments executed during the audit period, rather than all active subawards. The reported items were submitted before June 30, 2024, and correspond to prior award periods that are now closed. Furthermore, the Department's internal control mechanisms identified the FFATA reporting discrepancy in September 2024. The Department subsequently conducted a retrospective review and reported all outstanding amendments. Because the Department discovered and corrected the breakdown through its own internal controls, we believe the finding is inconsistent with the regulatory intent regarding systemic non-compliance. The Department maintains that FFATA does not require the reporting of deobligations or a reconciliation with USASpending.gov. Per 2 CFR §170 Appendix A, the regulatory requirement is as follows: “…the recipient must report each subaward that equals or exceeds $30,000 in Federal funds... The recipient must also report a subaward if a modification increases the Federal funding to an amount that equals or exceeds $30,000. All reported subawards should reflect the total amount of the subaward.” The Department adheres to the literal language of this regulation. The requirement specifies reporting the total amount of the subaward, rather than a "net" amount or a "remaining balance." In accounting and auditing standards, "Total," "Balance," and "Net" are distinct terms with specific applications; had the regulation intended for deobligations to be factored into the reported figure, it would have specified a "net", “balance”, or "liquidated" balance. The Department disagrees with the finding that subawards were reported in the incorrect year. For annual federal funds, the Department operates on a First-In, First-Out (FIFO) basis. In the standard course of business, subaward invoices are typically paid from the specific pool of funds from which they were awarded. However, as older funding streams approach expiration, an invoice for a subaward originally awarded and properly reported to FFATA in FY2022 may be relieved using FY2019 funds. Since the subawards were reported accurately at the time of the award action, they remain in compliance with FFATA regulations. Corrective Plan of Action: The CDBG program will implement the following measures to ensure ongoing compliance and strengthen oversight: • Training and Regulatory Review: The Department will conduct comprehensive FFATA training for the reporting team, specifically focusing on the requirements set forth in 2 CFR Part 170. This review will ensure that all staff are aligned with federal reporting standards and the literal requirements of the regulation. • Internal Control Enhancement: A thorough evaluation of existing internal controls related to FFATA reporting is underway. The Department will identify and implement any necessary improvements to provide reasonable assurance that all reporting remains accurate and compliant. • Best Practice Research and Benchmarking: The Department will engage with peer agencies in other states to determine if a reconciliation process with USAspending.gov is utilized as a best practice. • Process Implementation: If an effective reconciliation model is identified through this benchmarking, the Department will evaluate its feasibility and integrate a similar reconciliation process into the State of Missouri’s standard operating procedures to further bolster reporting integrity.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-011 - CACFP Subrecipient Monitoring Name of the contact person responsible for corrective action: Sarah Walker, Administrator, Bureau of Co...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-011 - CACFP Subrecipient Monitoring Name of the contact person responsible for corrective action: Sarah Walker, Administrator, Bureau of Community Food and Nutrition Assistance (BCFNA), Division of Community and Public Health Anticipated completion date for corrective action: Not Applicable The Missouri Department of Health and Senior Services (DHSS) disagrees with this finding because the BCFNA subrecipient monitoring, claim recoupment and risk assessment procedures comply with the U.S. Department of Agriculture (USDA), the federal funding agency. In addition, the similar fiscal year 2023 audit finding was closed by the USDA after reviewing DHSS’s corrective action plan and supporting documentation. The SAO stated, “While our review found the sample monitoring reviews were performed in accordance with the policies and procedures outlined in the Internal Nutritionist Manual, we identified areas where these policies and procedures could be strengthened and improved to ensure facilities/sponsors comply with program requirements and submit proper claims.” The SAO is holding DHSS to higher performance audit standards instead of Single Audit compliance audit standards as well as to higher standards than required by federal guidance and regulations. The SAO’s stated, “In May 2024, when the BCFNA changed the risk assessment and scoring system, the BCFNA ceased assigning a grade of A, B, B-, or C to each review and widened the score ranges and associated review requirements. DHSS officials indicated the scores assessed by the new system are frequently higher than those assessed under the previous manual system. The impact of these changes on the frequency and effectiveness of the monitoring reviews is unclear.” While working with the software provider during the development, testing, and implementation stages over the course of several years, the new point range was thoroughly reviewed prior to implementation. This ensured reviews are classified appropriately for risk categories. The new system provides a monitoring process more stringent than USDA requirements. All monitoring is reviewed by supervisory staff to ensure a comprehensive assessment. During testing, it was found that the new system frequently returned a higher point level, as every finding now results in a point. The increased score range was required to more precisely reflect monitoring reviews and reflects an even more stringent monitoring process than is required by USDA. The SAO reported “….BCFNA only identifies and seeks recoupment for the overclaims made during the test month.” As noted in previous CAPs, BCFNA pursues recoupment of overclaims of only the test month per USDA requirements, although when warranted, additional reviews are conducted beyond the test month. In addition, BCFNA officials pursue recoupment of overclaims for facilities/sponsors with terminated contracts on a case-by-case basis, taking into consideration various factors. The USDA established an acceptable level of risk with respect to the CACFP program and provided approved risk management processes and requirements. The previous and current risk assessment processes are in compliance with federal requirements. BCFNA has a structured risk assessment process that informs its monitoring extent and frequency, which leads to subrecipients being monitored more frequently than every three years as required by the USDA. The USDA is aware of the risk assessment process used by BCFNA and did not require any changes to the process after the previous three similar findings by the SAO. As stated in previous CAPs on similar findings, the DHSS is in compliance with USDA guidelines and requirements for CACFP and implementing the SAO’s recommendations would cause undue burden on the participants and providers of this program which USDA warns against. In addition, the SAO applied the same testing methodology and error projection approach to determine materiality for this finding as it did for finding 2025-010. Accordingly, DHSS maintains the same position and arguments previously presented.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-010 - CACFP Subrecipient Reimbursements Name of the contact person responsible for corrective action: Sarah Walker, Administrator, Bureau o...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-010 - CACFP Subrecipient Reimbursements Name of the contact person responsible for corrective action: Sarah Walker, Administrator, Bureau of Community Food and Nutrition Assistance (BCFNA), Division of Community and Public Health Anticipated completion date for corrective action: Not Applicable The Missouri Department of Health and Senior Services (DHSS) disagrees with this finding because the controls over meal reimbursements are in compliance with the federal U.S. Department of Agriculture (USDA) requirements and guidance. In addition, the nearly identical audit finding of fiscal year 2023 was not sustained by the federal funding agency. One hundred percent of the 43 overclaim exceptions noted by the SAO were either under the USDA’s acceptable minimum threshold of $600 or were recouped from subsequent claims in accordance with USDA and DHSS program requirements. The remaining 7 errors were underclaims. None of the error items noted by the SAO which exceeded the established USDA threshold resulted in questioned costs. The following SAO statement is factually incorrect: “Since meal reimbursements are made without any supporting documentation, the BCFNA relies on system edit checks and subrecipient monitoring procedures to prevent and detect meal reimbursement claim errors.” BCFNA is in compliance with USDA regulation as well as DHSS policies and procedures in regard to reviewing supporting documentation. In accordance with USDA regulations, sponsors are required to maintain documentation for three years in addition to the current year. However, this documentation is not required to be submitted to the state agency prior to every month’s claim reimbursement. The SAO said, “If similar errors were made on the remaining population of CACFP meal reimbursements totaling approximately $69.9 million, unallowable costs could be significant.” The SAO’s projection of a full year of ineligible sponsor claims is not supportable to determine this finding is material noncompliance. The sample of those sponsors is not representative of the population and cannot be assumed to be a claim error for the whole year, as it is based on a biased population of reviews performed by DHSS. DHSS’s risk-based monitoring approach of reviewing higher risk subrecipients more frequently would lead to higher claim amounts than a sample of the population as a whole. Each of the claims in question were recouped in subsequent months in accordance with USDA regulations and BCFNA policies and procedures, resulting in no loss of federal program funds or questioned costs. Further, all but one of the items with $2,000 or more in overclaims were due at least in part to temporary eligibility issues resulting from untimely submission of Income Eligibility Forms (IEFs). These were identified as a result of BCFNA’s well-designed monitoring processes and remedied in following months when parents or guardians provided the completed eligibility forms and should not be automatically assumed to account for a full year of overclaims.
Finding 2025-001: US Department of Commerce 11.307 Economic Adjustment Assistance/ Economic Development Cluster Management Response: The system to record IDA’s loan portfolio has an incorrect cash balance that has been carried forward from prior years. The Authority has been able to reduce part of t...
Finding 2025-001: US Department of Commerce 11.307 Economic Adjustment Assistance/ Economic Development Cluster Management Response: The system to record IDA’s loan portfolio has an incorrect cash balance that has been carried forward from prior years. The Authority has been able to reduce part of the variance and has a plan in place that was discussed with the RLF portfolio manager at the EDA in order to fully corrrect and eliminate the gap. Anticipated Completion Date: Immediate
Views of Responsible Officials and Planned Corrective Actions: The City acknowledges that the fiscal year 2025 reporting package was not submitted within the required timeframe. The delay was affected by the late completion of the prior year audit, which caused the subsequent audit process to being ...
Views of Responsible Officials and Planned Corrective Actions: The City acknowledges that the fiscal year 2025 reporting package was not submitted within the required timeframe. The delay was affected by the late completion of the prior year audit, which caused the subsequent audit process to being behind schedule. Following a change in City management, the City is establishing an audit preparation schedule, organizing supporting documentation throughout the year, assigning responsibility for coordinating audit requests, and maintaining regular follow-up with the auditor. The City will make every reasonable effort to ensure future audit reporting packages are completed and submitted with the established deadline.
Finding 2025-003: Significant Deficiency - Internal Control and Compliance Over Procurement, Suspension and Debarment Condition: The Village's procurement policy does not comply with the procurement requirements of the Uniform Guidance. The policy does not include written conflict of interest standa...
Finding 2025-003: Significant Deficiency - Internal Control and Compliance Over Procurement, Suspension and Debarment Condition: The Village's procurement policy does not comply with the procurement requirements of the Uniform Guidance. The policy does not include written conflict of interest standards applicable to employees, officers, or agents involved in the selection, award, or administration of contracts funded with federal awards. The policy does not establish a simplified acquisition threshold for formal procurement procedures, to align with the federal procurement methods established under the Uniform Guidance. The Village contracted with a third-party administrator who provided the appropriate services related to procurement for this grant program. Corrective Action: Management agrees with the finding and will make efforts to implement a formal procurement policy. Person Responsible For Corrective Action: April Bruhn, Clerk/Treasurer Anticipated Completion Date: December 31, 2026
Finding 2025-003 Finding Type: Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Procurement and suspension and debarment Corrective Action Planned Willamette Health Council will implement and document policies and procedures to verify that subrecipients and vendors ...
Finding 2025-003 Finding Type: Significant Deficiency in Internal Control Over Compliance Compliance Requirement: Procurement and suspension and debarment Corrective Action Planned Willamette Health Council will implement and document policies and procedures to verify that subrecipients and vendors are not excluded or disqualified prior to issuing subawards or contracts (and periodically thereafter; if deemed appropriate) consistent with the Uniform Guidance and 2 CFR §180.300. Person(s) Responsible • Josie Silverman-Méndez, Executive Director • Julie Bennett, Finance Manager Anticipated Completion Date • October 31, 2026
Finding 2025-002 Finding Type: Material Weakness in Internal Control Over Compliance and Instance of Immaterial Noncompliance Compliance Requirement: Procurement and suspension and debarment Corrective Action Planned Willame􀆩e Health Council will develop, approve, and implement wri􀆩en procurement po...
Finding 2025-002 Finding Type: Material Weakness in Internal Control Over Compliance and Instance of Immaterial Noncompliance Compliance Requirement: Procurement and suspension and debarment Corrective Action Planned Willame􀆩e Health Council will develop, approve, and implement wri􀆩en procurement policies and procedures that conform to the Uniform Guidance procurement standards outlined in 2 CFR §200.318 through §200.327 Procurement Standards. Person(s) Responsible • Josie Silverman-Méndez, Executive Director • Julie Bennett, Finance Manager Anticipated Completion Date • October 31, 2026
Finding 2025-001 Finding Type: Material Weakness in Internal Control Over Compliance and Material Noncompliance Compliance Requirement: Subrecipient monitoring Corrective Action Planned Willamette Health Council will implement formal, written policies and procedures consistent with Uniform Guidance ...
Finding 2025-001 Finding Type: Material Weakness in Internal Control Over Compliance and Material Noncompliance Compliance Requirement: Subrecipient monitoring Corrective Action Planned Willamette Health Council will implement formal, written policies and procedures consistent with Uniform Guidance requirements, specifically those requirements detailed in 2 CFR §200.332 Requirements for passthrough entities. Additionally, management will also identify all subrecipients that received CSLFRF subawards and will: • Determine whether each subrecipient was required to have a single audit or program-specific audit for applicable prior period(s). • Obtain and review available audit reports or Federal Audit Clearinghouse submissions. • Document the review and any findings applicable to the CSLFRF subaward. • Issue management decisions and perform follow-up where required. • Evaluate whether any adjustments to Willamette Health Council’s books and records are necessary. Person(s) Responsible • Josie Silverman-Méndez, Executive Director • Julie Bennett, Finance Manager Anticipated Completion Date • December 31, 2026
FINDING 2025-005 Finding Subject: Water and Waste Disposal Systems for Rural Communities-Reporting Contact Person Responsible for Corrective Action: Amy Crull Contact Phone Number and Email Address: 765-866-0111 and newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding D...
FINDING 2025-005 Finding Subject: Water and Waste Disposal Systems for Rural Communities-Reporting Contact Person Responsible for Corrective Action: Amy Crull Contact Phone Number and Email Address: 765-866-0111 and newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Town will make sure to put in internal controls and make sure the forms above are filled out by the date it needs to be. We will make sure to have documentation to show this when next audited. The Town will file all required reports with the USDA and/or ensure its annual Single Audit report is completed by the September 30 federal deadline. In addition, the Town will ensure that the Single Audit is certified on the Federal Audit Clearing House as soon as the e-mail is received from the Indiana State Board of Accounts. Anticipated Completion Date: December 31,2026
FINDING 2025-004 Finding Subject: Water and Waste Disposal System for Rural Communities- Suspension and Debarment Contact Person Responsible for Corrective Action: Amy Crull Contact Phone Number and Email Address: 765-866-0111 and newmarket.in8@gmail.com Views of Responsible Officials: We concur wit...
FINDING 2025-004 Finding Subject: Water and Waste Disposal System for Rural Communities- Suspension and Debarment Contact Person Responsible for Corrective Action: Amy Crull Contact Phone Number and Email Address: 765-866-0111 and newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Upon entering into future project related contracts in excess of $25,000, the Town will verify one of three ways that the vendor or contactor is not suspended or debarred. The Town will look into vendors and their SAM qualifications when entering a project and make sure everything is entered into the proper area. We will also look into implementing proper internal controls such as the board accepting the certification and a board member signing the certification. We also have engineers that help us with this and I will bring this to their attention. Anticipated Completion Date: December 31,2026 INDIANA
FINDING 2025-003 Finding Subject: Water and Waste Disposal System for Rural Communities - Equipment Contact Person Responsible for Corrective Action: Amy Crull Contact Phone number and Email Address: 765-866-0111 and newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding ...
FINDING 2025-003 Finding Subject: Water and Waste Disposal System for Rural Communities - Equipment Contact Person Responsible for Corrective Action: Amy Crull Contact Phone number and Email Address: 765-866-0111 and newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding Description of the Corrective Action Plan: We will work at getting the right information into the right records and make sure everything is reported in the places it needs to be. The Town will ensure a detailed breakdown of assets related to its Sewer Construction project is included in its asset records and all required information is contained therein. This will be done with the help of the Town CPA/Consultant. Anticipated Completion Date: December 31,2026 INDIANA STATE
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