Corrective Action Plans

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The formal policy was written, incorporated in to our comprehensive accounting policies manual, and approved by the board of directors on February 25, 2026.
The formal policy was written, incorporated in to our comprehensive accounting policies manual, and approved by the board of directors on February 25, 2026.
Corrective Action Plan for Current Year Findings and Questioned Costs for the Year Ended June 30, 2025 Reference # and title: 2025-001 Public Housing Tenant Files – Eligibility – Rent Calculations Federal Program and specific federal award identification: FEDERAL GRANTER/PASS THROUGH GRANTOR/PROGRAM...
Corrective Action Plan for Current Year Findings and Questioned Costs for the Year Ended June 30, 2025 Reference # and title: 2025-001 Public Housing Tenant Files – Eligibility – Rent Calculations Federal Program and specific federal award identification: FEDERAL GRANTER/PASS THROUGH GRANTOR/PROGRAM NAME – United States Department of Housing and Urban Development Public and Indian Housing Program Asst. Listing Number: 14.850 Award Year: 2024 and 2025 Condition: The Code of Federal Regulations, the Housing Authority’s Admissions and Continued Occupancy Policy (ACOP), and specific HUD guidelines in documenting and maintaining Public Housing tenant files. Our review of seventy-five (75) Low Rent Public Housing tenant files identified noncompliance in ten (10) files, representing 13% of the sample. We noted the following discrepancies: Seven (7) files contained miscalculations of annual income. Two (2) files where verified deductions were not input onto the 50058. One (1) file relied on self-declaration without documented attempts to gather the preferred verification. The identified deficiencies were the result of employee errors and failure by the Agency to properly review and correct the errors. While the Agency has increased its internal quality control procedures in recent years, misunderstandings in staff roles and responsibilities during the audit period allowed the discrepancies to remain undetected. Corrective action planned: A number of the discrepancies noted by the auditor were associated with Burg Jones Plaza. To improve operations at this complex, the Housing Authority is currently working to increase operational capacity by hiring an additional Property Manager, Assistant Property Manager and Maintenance Manager. In addition to increased staff, the Housing Authority is in the process of hiring a third-party compliance vendor to conduct a thorough review of all resident files at Burg Jones Plaza to ensure compliance with regulations. This will add additional accountability to ensure the timeliness of recertifications, accuracy of rent calculations and the completion of income verifications. To further strengthen the operations of Burg Jones Plaza as well as all complexes managed and operated by Monroe Housing Authority, the Housing Authority is actively sourcing technology solutions to transition the agency to 100% online processing that will streamline administrative tasks, reduce paper-based errors and increase transparency and accountability. Person Responsible for corrective action: Ms. Shelva Thomas, Chief Deputy Director and People Officer Housing Authority of the City of Monroe 300 Harrison St. Monroe, LA 71201 Telephone: (318) 388-1500 Fax: (318) 329-1397 Anticipated Completion Date: June 30, 2026.
2025-001 Eligibility Over Title I Program: Title I - Grants to Local Educational Agencies Federal Assistance Listing Number: 84.010 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 25FT1TTI-511375-01A Questioned Costs: $-0- Type of Fin...
2025-001 Eligibility Over Title I Program: Title I - Grants to Local Educational Agencies Federal Assistance Listing Number: 84.010 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 25FT1TTI-511375-01A Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: E. Eligibility Condition/Context: During our testing of school eligibility and funding, we discovered the District did not maintain records that agreed to the low-income student counts as reported to the Arizona Department of Education to properly allocate Title I funding by poverty level. Corrective Action: The District will ensure in future periods that records are maintained to support lowincome students and the allocation of Title I funding as reported to the Arizona Department of Education. Planned completion date for corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Jenette King, Business Manager
Corrective Action: The Town will adopt a formal policy establishing procedures and internal controls for the administration and reporting of grant activities to ensure accurate and timely reporting to Federal and pass-through agencies. The policy will provide clear guidance to all departments regard...
Corrective Action: The Town will adopt a formal policy establishing procedures and internal controls for the administration and reporting of grant activities to ensure accurate and timely reporting to Federal and pass-through agencies. The policy will provide clear guidance to all departments regarding the preparation and submission of grant reimbursement requests. In addition, all reimbursement requests will be subject to review by the Finance Department prior to submission to ensure compliance with grant requirements and proper documentation of expenditures.
Corrective Action: We will include documentation with our procurement records that indicates the entity was not suspended, debarred, or otherwise excluded for applicable contracts.
Corrective Action: We will include documentation with our procurement records that indicates the entity was not suspended, debarred, or otherwise excluded for applicable contracts.
Recovery Services of Northwest Ohio, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024-June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently w...
Recovery Services of Northwest Ohio, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024-June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2025-001 Type of Finding: Significant deficiency identified: The organization is charging payroll costs to grants based on budgeted amounts rather than costs supported by time and effort documentation. Recommendation: Implementation of either a timekeeping system where timecards include documentation of time allocated to each grant or the implementation of a time study process with the lookback procedures to meet the time and effort documentation requirements in accordance with the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization will implement time and effort documentation/time study for federal awards and charge grant staff costs based on such documentation. Name(s) of the contact person(s) responsible for corrective action: Jean Groves, CFO, Recovery Services of Northwest Ohio, Inc. 419-782-9920. Planned completion date for corrective action plan: March 15, 2026.
Cognizant or Oversight Agency for Audit: The Autonomous Municipality of Isabela respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Gonzalez. Torres & Co., PSC, San Jose Tower 1250 Ponce de Leon Ave. Suit...
Cognizant or Oversight Agency for Audit: The Autonomous Municipality of Isabela respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Gonzalez. Torres & Co., PSC, San Jose Tower 1250 Ponce de Leon Ave. Suite 801, San Juan, PR 00907-3912 Audit Period: June 30, 2025 The findings form the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Finding 2025-001: Accounting Records and Reporting System Reportable Condition: See Statement of Condition 2025-001 Recommendation: The Municipality of Isabela should establish procedures and controls to review and modify its current accounting and financial reporting structure in order to obtain reliable financial information on a timely basis. Adjustments and analysis of accounts should be improved to obtain financial statements on time for the decision-making process. The Municipality should establish internal control and procedures in order to maintain an accounting system that contains information pertaining to bank reconciliation and accounts receivables, and related allowances. The Finance Director will delegate the responsibility to perform the monthly bank reconciliations and receivables reports to an employee of the Municipality of Isabela under its supervision. The reconciliation should be signed by the employee of officer and must be checked and signed by the finance director. All differences must be investigated, and the accounts reconciliation must be reconciled to the general ledger. The Centro Isabelino de Medicina Avanzada must strengthen its accounting records for proper follow up and accounting of its receivable’s balances. Corrective Action – Finding 2025-01 During the Fiscal year 2023-2024 and 2024 2025 the Municipality acquired a new accounting system. At this moment, the Finance Department is still working on the implementation of this new accounting system. We expect that when the implementation is completed, it will help the Finance Department to account, in a timely manner, all the financial transactions if the Municipality and to reconcile all the bank accounts in the accounting system. Also, to mitigate this issue, we engaged, annually, with an external consultant to prepare bank reconciliations of the Municipality However, those differences were investigated and record as of June 30, 2025 and also established in the financial statement and in the bank reconciliation as well. In relation to the Centro Isabelino de Medicina Avanzada (CIMA), they’re also implementing a new accounting system. The Municipality will monitor their preparation of bank reconcilations and accounts receivable aging FINDINGS – FEDERAL AWARD Finding 2025-002: Reporting Reportable Condition: See Statement of Condition 2025-002 Recommendation: Due diligence of the supervisory personnel to ensure that reports are submitted on its due date. Corrective Action-Finding 2025-02 The necessary instructions were given to the program staff in order to comply with the reporting requirements established by the federal grant. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact us at (787) 872-2100 extension 2301.
2025-003 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2025-003 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 - Year Ended June 30, 2025 Condition: We tested forty files and enrollment statuses were incorrectly reported to the National Student Loan Data System (NSLDS) for three students (7.5%). We consider this to be an instance of noncompliance relating to Special Tests and Provisions compliance requirement and is not a repeat finding. Statistical sampling was not used in making sample selections. Management Response: We agree with this finding. Corrective Action Plan: Review of new academic programs that allow graduate courses for undergraduate credit will be complete to ensure that enrollment is reported correctly. This specific case was for our MSAT program. The students involved were in their transition year from undergrad to grad. Graduate courses were not coded to report as undergrad towards full time status. Responsible Person: Registrar Implementation Date: January 2026
2025-002 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2025-002 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 - Year Ended June 30, 2025 Condition: The University did not accurately complete refund calculations for official withdrawals. In review of the Fall 2024 official calculations the number of days in the break was not calculated correctly, resulting in the incorrect number of days in the calculation. The Title IV amounts for all withdrawn students were incorrectly calculated and returned for 5 out of the population of 5 (100%) Fall official withdrawal calculations. However, the No Passing Grade Sample for Fall unofficial withdrawals total number of days was calculated correctly. A sample of Spring official withdrawal calculations identified 2 calculation errors however the total days were calculated correctly. We noted 2 out of 4 (50%) Spring students tested in the Return of Title IV sample had incorrect calculations. Additionally, a sample of No Passing Grades students for unofficial withdrawals noted 2 out of 9 (22%) students tested did not have refund calculations completed timely. We consider this finding to be a material weakness in relation to Special Tests and Provisions and a repeat of prior year finding 2024-001. Statistical sampling was not used. Management Response: We agree with this finding. Corrective Action Plan: This error was caused in a staff interpretation of a Saturday course being offered for one program. However, Saturday's are not on the academic calendar as a class day prior to the Thanksgiving break. Due to staff turnover, this was a change made in calculations in January 2025 that does not count that Saturday as a course day in regards to the length of Thanksgiving break. The change in days per semester calculation is now in line wiht the academic calendar posted by the institution. Responsible Person: Financial Aid Director/Registrar Implementation Date: January 2025
2025-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2025-001 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program - Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 - Year Ended June 30, 2025 Condition: During our testing of forty individuals receiving federal work study, we noted four individuals (10%) working during scheduled class hours. We consider this condition to be an instance of noncompliance relating to Activities Allowed or Unallowed compliance requirement and is not a repeat finding. Statistical sampling was not used in making sample selections. Management Response: We accept this finding. Corrective Action Plan: Additional planning is ongoing to correct timecards to not allow students to clock work hours during their scheduled classes. Additional training will also be provided to timecard approval staff for departments with student workers receiving Federal Work Study. Responsible Person: Student Employment/Financial Aid Implementation Date: January 2026
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2025 FINDING NUMBER 2025-004 U.S. DEPARTMENT OF HOMELAND SECURITY DISASTER GRANTS – PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) (ALN 97.036) PASS-THROUGH AGENCY CENTRAL OFFICE OF RECOVERY, RECONSTRUCTI...
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2025 FINDING NUMBER 2025-004 U.S. DEPARTMENT OF HOMELAND SECURITY DISASTER GRANTS – PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) (ALN 97.036) PASS-THROUGH AGENCY CENTRAL OFFICE OF RECOVERY, RECONSTRUCTION AND RESILIENCY OF PUERTO RICO (COR3) FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA) REPORTING (L) SIGNIFICANT DEFICIENCY (SD) / NONCOMPLIANCE (NC) Corrective Action: The Municipality acknowledges the differences identified between the expenses reported in the Quarterly Progress Reports (QPRs) and the accounting records. To address this issue, the Municipality will implement a reconciliation process between the accounting records and the QPRs prior to their submission to the pass-through entity. Additionally, management will perform a supervisory review to ensure that the reported expenses agree with the accounting records and supporting documentation. Statement of Concurrence and Responsible Person: We concur with the auditors’ finding. Miguel Fonseca Federal Programs Director Implementation Date: Fiscal year 2026-2027
Management is cognizant of this limitation and will implement additional procedures where possible.
Management is cognizant of this limitation and will implement additional procedures where possible.
We will make sure that multiple employees are trained in and have the knowledge of federal compliance requirements so that if one employee is absent for any reason another employee will have the ability to complete the claim for reimbursement in a timely manner to remain in compliance with the Child...
We will make sure that multiple employees are trained in and have the knowledge of federal compliance requirements so that if one employee is absent for any reason another employee will have the ability to complete the claim for reimbursement in a timely manner to remain in compliance with the Child Nutrition Cluster program requirements.
We will make sure that multiple employees are trained in and have the knowledge of federal compliance requirements so that if one employee is absent for any reason another employee will have the ability to complete the claim for reimbursement in a timely manner to remain in compliance with the Child...
We will make sure that multiple employees are trained in and have the knowledge of federal compliance requirements so that if one employee is absent for any reason another employee will have the ability to complete the claim for reimbursement in a timely manner to remain in compliance with the Child Nutrition Cluster program requirements.
The District, under new office management will review contracts against the board approved salary schedules before the employees are paid. Also, when an employ-ee separates from the District, earned pay will be recalculated and reviewed to deter-mine if there is a difference in pay.
The District, under new office management will review contracts against the board approved salary schedules before the employees are paid. Also, when an employ-ee separates from the District, earned pay will be recalculated and reviewed to deter-mine if there is a difference in pay.
The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2026.
The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2026.
2025 – 004 Eligibility Correctiveaction:ThisfindingislistedfortheWorkFirstCashAssistanceandWorkFirstEmploymentProgramsfor this physical year. This root cause for this finding is new supervisors and workers transitioned into both program areas. Limited experience among staff and instances of worker o...
2025 – 004 Eligibility Correctiveaction:ThisfindingislistedfortheWorkFirstCashAssistanceandWorkFirstEmploymentProgramsfor this physical year. This root cause for this finding is new supervisors and workers transitioned into both program areas. Limited experience among staff and instances of worker oversight led to errors in evidence entered incorrectly, missing or incomplete income, kinship or residency verifications, missing application documentation, missing required forms, unenforced or noncompliance with child support unresolved, and misinterpretation of policy from the Work Fist Electing County Plan. Staff were uncertain about when and how to obtain certain verifications when applying the Work First policy to case actions. To help mitigate these areas of concern, Lenoir County will implement the following for the Work First case actions cited for the Single County Audit Fiscal Year ending June 30, 2025. Staff meeting will be held Wednesday, February 18, 2026 and the following training materials will be discussed and provided to the Medicaid staff to ensure continued understanding and knowledge of program requirements. Section 104 (Cash Assist. Application Process & Procedures) Section 112 (Kinship & Living Requirements) Section 116 (Child Support Services) Job Aide (Requesting & Viewing Online Data) Section 104D (Family Violence Option) Section 105 (Federal & State Time Limits) Section 1 14 (Income & Budgeting) Section 108 (State/County Residence Rule) Review of Work First Electing County Plan Providing staff with copies of the Single County Audit findings, the Corrective Action plan and staff expectations to ensure that staff is well informed of the findings and what is expected from the Corrective Action Plan implementation. A new Lead Worker was hired for this program during the past fiscal year and is now completing 2nd party reviews on case actions. Supervisors and/or Lead Worker will complete 100% 2nd party reviews on all new hires until each worker receives a 98% or higher accuracy processing rating and will complete a minimum of 5 2nd party reviews for each existing worker to target these key areas of concern until all workers reach and maintain a 98% or higher accuracy processing rating. Supervisors and Lead Workers will continue to monitor case actions and provide monthly statistical data detailing case findings. The Supervisor and Lead Worker will provide a list of findings and maintain scheduled monthly meetings with staff to provide feedback and coaching to ensure continued compliance of program requirements. The meetings held will consist of staff unit meetings and/or individual conferences provided by the Supervisors in an effort to effectively catch and manage error trends that have been discovered from 2nd party review findings. All documentation will be submitted to the Administrator for review and will be discussed and reviewed with the Supervisors during monthly conference meetings. The Administrator will provide monthly updates on case actions and findings to the Director. Proposed Completion Date: Training will be held with Work First Cash Assistance Staff on Wednesday, February 18, 2026 for eligibility issues cited. Corrective Action Plan will be implemented immediately after training and significant improvement of all areas cited must be maintained by June 30, 2026.
Name of contact Person: Brittany Naylor, Director of Social Services Corrective action: This finding is listed as a repeat finding on the Food and Nutrition Services program and was a citedfindinginpreviousaudit2024-003.LenoirCountyhasdiscoveredtherootcausesforthesecontinuedfindings and have made th...
Name of contact Person: Brittany Naylor, Director of Social Services Corrective action: This finding is listed as a repeat finding on the Food and Nutrition Services program and was a citedfindinginpreviousaudit2024-003.LenoirCountyhasdiscoveredtherootcausesforthesecontinuedfindings and have made the following updates to alleviate these issues. The root causes for these findings stems from ineffective processes from the time documentation is received to when it is transferred to the worker, staff in training and worker oversight and error when documenting case actions. Lenoir County will implement the following for theFood and Nutrition Servicescaseactionscited for theSingleCounty Audit Fiscal Year ending June 30, 2025. Staff meeting will be held Wednesday, February 18, 2026 and the following training materials will be discussed and provided to the Food and Nutrition staff to ensure continued understanding and knowledge of program requirements. With new staff in training, the following documentation from prior year will be provided again. This will include documentation and guidance of policy/DSS Administrative letter. The DSS Administrative letter EFS_FNS_AL-35-2020 will be provided detailing the Telephonic Signature for Food and Nutrition Services Applications and Recertifications (amended) as of September I, 2020. (Where to document on applications and recertifications and must have a standalone note and cannot contain any additional characters or spaces). Verbally explain and provide the DSS-8569 form and ensure that staff are creating and mailing required documents to clients as required by policy. Training will include explanation and guidance on how the case file must be documented with the date the notice was verbally explained, how the notice was given, if by hand deliver or mailed. Verbally explain and provide policy 130.01 Documentation/Record Retention and policy 130.03 Case Record Documentation to ensure that staff understand how to correctly document case actions, attach documents in NCF AST and provide detailed information on how income was verified. Providing staff with copies of the Single County Audit findings, the Corrective Action plan and staff expectations to ensure that staff is well informed of the findings and what is expected from the Corrective Action Plan implementation. Front Desk Staff will train on how to effectively complete Telephonic Signature Standalone verifications correctly before submitting to ongoing workers. Staff will be required to check documentation and case notes thoroughly before proceeding with case disposition to ensure Telephonic Standalone Signature has been added, if applicable. Supervisors and/or Lead Worker will complete 100% 2nd party reviews on all new hires until each worker receives a 98% or higher accuracy processing rating and will complete a minimum of 5 2nd party reviews for each existing worker to target these key areas of concern until all workers reach and maintain a 98% or higher accuracy processing rating. Supervisors and Lead Workers will continue to monitor case actions and provide monthly statistical data detailing case findings. The Supervisor and Lead Worker will provide a list of findings and maintain scheduled monthly meetings with staff to provide feedback and coaching to ensure continued compliance of program requirements. The meetings held will consist of staff unit meetings and/or individual conferences provided by the Supervisors in an effort to effectively catch and manage error trends that have been discovered from 2nd party review findings. All documentation will be submitted to the Administrator for review and will be discussed and reviewed with the Supervisors during monthly conference meetings. The Administrator will provide monthly updates on case actions and findings to the Director. Proposed Completion Date: Training will be held with Food and Nutrition Staff on Wednesday, February 18, 2026 for eligibility issues cited. Corrective Action Plan will be implemented immediately after training and significant improvement of all areas cited must be maintained by June 30, 2026
Name of contact Person: Brittany Naylor, Director of Social Services Corrective Action: This finding is listed as a repeat finding on Technical Errors cited finding in previous audit 2024-002 and continues to be an area of improvement for Lenoir County. Lenoir County takes immediate action to correc...
Name of contact Person: Brittany Naylor, Director of Social Services Corrective Action: This finding is listed as a repeat finding on Technical Errors cited finding in previous audit 2024-002 and continues to be an area of improvement for Lenoir County. Lenoir County takes immediate action to correct any findings and ensure that workers are made aware of job duties and expectations. Lenoir County has effectively maintained the required accuracy standards rate of 95% or higher when determining eligibility for case actions, approvals, terminations and denials. The findings in this area equate to a 98.12% overall accuracy rating. The following changes have been implemented to help alleviate the continued non-compliance in this area. Staff meeting will be held Wednesday, February 18,2026 and the following training materials will be discussed and provided to the Medicaid staff to ensure continued understanding and knowledge of program requirements. Training materials will include but not limited to the following: Learning Gateway modules Magi Budgeting, Magi Budgeting: Income Determination, NC DHHS Medicaid Manual, etc. Modules are given in self learning type atmosphere and then followed up with classroom discussions and activities in an effort to enhance the retainability of information learned to the worker. Provide new budgeting tool that helps with calculating resource and budgetary areas of concern to reduce errors related to incorrect budgeting and resource calculations. Providing staff with copies of the Single County Audit findings, the Corrective Action plan and staff expectations to ensure that staff is well informed of the findings and what is expected from the Corrective Action Plan implementation. Filling the vacant Lead Worker position and provide assistance to the assist the team with applying correct case actions to determine eligibility. Supervisor and Lead Workers will assist staff with utilizing NC Fast Help Job Aids, NC DHHS policy for Medicaid for Families and Children or for Medicaid for the Aged, Blind, and Disabled manuals for reference material to reference, review and retain knowledge to ensure effective training knowledge that is applied to case actions. Supervisors and Lead Workers will complete 2nd party review and evaluate case actions with an increased emphasis on actions cited. Lead Workers turn in 2d party reviews at least once or twice a week to be evaluated and corrections must be made. Supervisors and Lead Workers will continue to monitor case actions and provide monthly statistical data detailing case findings. The Supervisor and Lead Worker will provide a list of findings and maintain scheduled monthly meetings with staff to provide feedback and coaching to ensure continued compliance of program requirements. The meetings held will consist of staff unit meetings and/or individual conferences provided by the Supervisors in an effort to effectively catch and manage error trends that have been discovered from 2nd party review findings. All documentation will be submitted to the Administrator for review and will be discussed and reviewed with the Supervisors during monthly conference meetings. The Administrator will provide monthly updates on case actions and findings to the Director. Proposed Completion Date: Training will be held with Medicaid Staff on Wednesday, February 18, 2026 for eligibility issues cited. Corrective Action Plan will be implemented immediately after training and significant improvement of all areas cited must be maintained by June 30, 2026.
Name of contact Person: Brittany Naylor, Director of Social Services CorrectiveAction:Thisfinding continues to be cited asanongoingeligibilitydeterminationerrorfrom prioraudits, despite exhaustive efforts to resolve the issue. Lenoir County has worked diligently to address the backlog of exparte rev...
Name of contact Person: Brittany Naylor, Director of Social Services CorrectiveAction:Thisfinding continues to be cited asanongoingeligibilitydeterminationerrorfrom prioraudits, despite exhaustive efforts to resolve the issue. Lenoir County has worked diligently to address the backlog of exparte reviewsand bring all reporting upto date.Based onall availablereports accessibleto ouragency,wehave completedthiseffortand arecurrentonallexpartereviews.Toensureaccuracy,Lenoir Countycontacted theState to confirm whether any additional reports or cases existed that were not reflected in our records. Based on the information provided, there are no outstanding reports listed beyond June 2019. Lenoir County has submitted an additional ticket to determine why these older exparte cases continue to appear as active in the system and to request assistance in resolving this issue. We remain committed to collaborating with the State to identify and address any outstanding exparte reviews that may not be reflected in our current reports. Thisfindingalsodisclosedfourapplicantsand,/orbeneficiariesreceivingassistanceforwhichtherecipientwasnot eligible. This finding consisted of the failure of worker to check all case references to determine eligibility. Lenoir County failed to check and include all financial income on two cases and failed to complete an income budget calculation correctly on one case. The following steps will be added to existing practices to ensure ongoing eligibility compliance. Staff meeting will be held Wednesday, February 18,2026 and the following training materials will be discussed and provided to the Medicaid staff to ensure continued understanding and knowledge of program requirements. MAGI policy manual 3306 - Modified Adjusted Gross Income - will be reviewed and additional guidance provided on how to effectively calculate income correctly to determine eligibility for case actions. Verbally explain and provide MAGI Budgeting: 5% Income Disregard PowerPoint and ensure that staff understand how to apply the deduction correctly to case actions. Verbally explain and provide Reasonable Compatibility PowerPoint and ensure that staff understand when and how to apply reasonable compatibility to case per policy requirements. Providing staff with copies of the Single County Audit findings, the Corrective Action plan and staff expectations to ensure that staff is well informed of the findings and what is expected from the Corrective Action Plan implementation. Staff will be required to complete adding machine calculations and check amounts against NC FAST system calculations to verify correct financial income for case actions. A summary check-off form has been created to ensure that staff are checking NC FAST determinations page to cross reference system eligibility approvals are inline with client case actions. Workers must check household size and compare case composition to ensure correct eligibility results. Supervisor and/or Lead Worker will complete 100% 2nd party reviews on all new hires until each worker receives a 95% or higher accuracy processing rating and will complete a minimum of 5 2nd party reviews for each existing worker to target these key areas of concern until all workers reach and maintain a 95% or higher accuracy processing rating. Staff will correct any findings within three days of receipt of 2nd party review findings. Supervisors and Lead Workers will continue to monitor case actions and provide monthly statistical data detailing case findings. The Supervisor and Lead Worker will provide a list of findings and maintain scheduled monthly meetings with staff to provide feedback and coaching to ensure continued compliance of program requirements. The meetings held will consist of staff unit meetings and/or individual conferences provided by the Supervisors in an effort to effectively catch and manage error trends that have been discovered from 2nd party review findings All documentation will be submitted to the Administrator for review and will be discussed and reviewed with the Supervisors during monthly conference meetings. The Administrator will provide monthly updates on case actions and findings to the Director. Proposed Completion Date: The exparte issue is expected to be resolved when data is received from State, not to exceed timeframeofJune30,2026.Training willbeheldwith MedicaidStaffonWednesday,February18,2026 for other eligibility issues cited. Corrective Action Plan will be implemented immediately after training and significant improvement of all areas cited must be maintained by June 30, 2026.
Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS first. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be ...
Corrective Action: Before any expenditure is obligated, all revisions/amendments will be approved in MCAPS first. The business Manager, Federal Programs Director, and Superintendentwill ensure MDE's approval is tangible before any obligations. We will implement a tool that allows this process to be measured daily. Responsible Parties: Avery Johnson, Business Manager Tiffany Willis, Federal Programs Director Corrective Action Start Date: February 18, 2026
Finding 2025-002 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) with an accurate effective date for 9 students with status changes in our sample of 25 students. Additionally, the College did not notify the NSLDS in a timely manner for 1 stud...
Finding 2025-002 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) with an accurate effective date for 9 students with status changes in our sample of 25 students. Additionally, the College did not notify the NSLDS in a timely manner for 1 student with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan All records for the students identified in the audit have been manually corrected in the NSC and NSLDS systems to match their actual graduation or last date of attendance. A comprehensive review was completed for all students graduating in June 2025. We are working with NSC to verify the changes we made to our reporting will resolve the issue. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Badarraco, Executive Director of Enrollment Services and Information Systems Thomas Camillo, Registrar Anticipated Completion Date: 6/30/26 Polices & Procedures update was completed during FY26 Software training for existing staff will continue through FY26
Finding 2025-001 Disbursement Notification Condition 25 students in a sample of 25 were not given notifications that met the required criteria. Students were notified of awards throughout the academic year, but notifications did not meet the required criteria. Additionally, the required information ...
Finding 2025-001 Disbursement Notification Condition 25 students in a sample of 25 were not given notifications that met the required criteria. Students were notified of awards throughout the academic year, but notifications did not meet the required criteria. Additionally, the required information on the timing and procedures for canceling loans was made available to students on the College’s website and financial aid office. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: Upon identification a permanent, automated daily notification process has been successfully developed, tested, and implemented. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Badarraco, Executive Director of Enrollment Services and Information Systems Kyle Armstrong, Director of Financial Aid Anticipated Completion Date: 11/14/25 Polices & Procedures update was completed during FY26 Software training for existing staff will continue through FY26
CORRECTIVE ACTION PLAN June 30, 2025 Women for a Healthy Environment submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, Foster Plaza 10, 680 Andersen Drive, Suite 205, Pittsburgh, PA 15220 Audit pe...
CORRECTIVE ACTION PLAN June 30, 2025 Women for a Healthy Environment submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, Foster Plaza 10, 680 Andersen Drive, Suite 205, Pittsburgh, PA 15220 Audit period: Year ended June 30, 2025 Contact: Michelle Naccarati-Chapkis, Executive Director The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section III - Federal Award Findings and Questioned Costs 2025-001 ALLOWABLE COSTS, CASH MANAGEMENT, AND REPORTING – SIGNIFICANT DEFICIENCY Federal Program U.S. Department of Housing and Urban Development - Healthy Homes Production Program - ALN 14.913 Criteria Under OMB guidance, Public Law (Pub. L) No. 116-117, Payments Integrity Information Act of 2019, and Executive Order 13520 on reducing improper payments, federal agencies are required to take actions to prevent improper payments, review federal awards for such payments, and as applicable, recover improper payments, including any duplicate payment. Condition While working to provide a population of invoices for audit testing, management identified five invoices that were submitted for reimbursement twice, resulting in an overdraw of federal money. Additionally, while performing audit procedures over cash management and reporting, we noted that there was no review and approval of reports submitted for reimbursement. The Organization is required to submit quarterly reports for reimbursement. Neither of the two reports selected for testing contained evidence regarding review or approval prior to submission. Cause Duplicate invoices were submitted due to a temporary process change at the Organization when there were federal governmental department changes occurring related to federal programs. The Organization’s process change resulted in multiple people submitting reimbursement for the same expenses. We also noted that the reports were prepared based on information provided by separate personnel, but there was no review or approval in place over reports once they are combined to check for accuracy prior to submission. Effect The Organization overdrew federal program money during the year due to duplicate invoice submission, resulting in unallowable costs being charged to the program and inaccurate financial reporting. Questioned Costs $16,303 Context With changes in the processes for grant funding, the Organization prioritized submission of invoices for reimbursement. During this prioritization, the Organization implemented a temporary process change, resulting in the duplication submission errors of five invoices and the overdraw of federal funds. The lack of appropriate review and approval allowed the duplicate submission to occur. Repeat Finding No Recommendation We recommend that Women for a Healthy Environment establish and follow a system of internal control related to the costs charged to Federal programs. The process should establish procedures and responsibilities for the documentation and review of costs incurred and charged to Federal awards. Review and approval of this documentation should be performed by a person other than the preparer prior to submission to the Federal agency. Management Response Women for a Healthy Environment has reviewed the recommendation noted above and has put additional internal controls in place related to the reimbursement drawdowns/costs charged to Federal programs. This includes ensuring that only one reimbursement is being completed each month, rather than one done at mid-month. The accounting team will continue to prepare those monthly reimbursement calculations, which will be reviewed by the Program Manager, Director of Operations, and Executive Director.
FINDING 2025-006 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of ...
FINDING 2025-006 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Director of Business Operations and Director of Student and Staff Success will meet monthly to plan and effectively monitor the 20% earmark requirement. Records of the meetings will be kept in the grant folder as documentation. Anticipated Completion Date: The projected date of completion is August 31, 2026.
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