Corrective Action Plans

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State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services, Division of Senior and Disability Services Audit Finding Number: 2024-010 - 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, 2024 State Agency: Department of Health and Senior Services, Division of Senior and Disability Services Audit Finding Number: 2024-010 - Medicaid SPPC Participant Choice Agreements Name of the contact person responsible for corrective action: Kim Toebben, Deputy Director, Division of Senior and Disability Services Anticipated completion date for corrective action: May 2027 Missouri Department of Health and Senior Services agrees with the auditor’s recommendation. Corrective action planned is as follows: Division of Senior and Disability Services (DSDS) implemented a new electronic case management system, Fusion, in May 2025. As part of the upgraded efforts, the system will help to ensure more consistency with form retainment. This, however, will take some time due to challenges with data migration and staff adapting to the new workflow of the system. DSDS looks forward to improved compliance following the first full year of system implementation with a goal of full compliance by year 2 of system implementation.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2024-006 - Department of Social Services Cost Allocation Name of the contact person responsi...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2024-006 - Department of Social Services Cost Allocation Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS continue to strengthen internal controls and procedures over the PACAP and the AlloCAP system to ensure costs are properly allocated to federal programs. DSS Response: The DSS partially agrees with this finding. The DSS agrees the logic used by OA-ITSD to generate the payroll extract report provided to DSS DFAS for import into the AlloCAP system did not include expenditures associated with Deferred Compensation Match Fringe (PDEFC) offered to state employees beginning in July 2022. It should be noted the PDEFC is not automatic or guaranteed and must be authorized and funded each year by the legislature during the budget process. FY23 was the first year in relative history the legislature authorized funding for PDEFC. The reason for the unchanged logic is unknown as staff transition occurred in both DSS and OA-ITSD during this time. The DSS respectfully disagrees with the finding and recommendation as represented and reported as an internal control finding related to cost allocation. The Internal Control Plan (ICP) clearly states the objectives related to the cost allocation plan and does not include oversight or reconciliation of source data provided to verify accuracy. Implementation of appropriate separation of duties and other internal control processes ensure SAMII data is not entered or maintained by the DFAS Grants Unit. As such, data integrity of SAMII and other source data provided by business units is not an internal control function within the ICP for cost allocation or the DFAS Grants Unit. Internal control findings for cost allocation should be relative to the approved objectives, data elements and processes outlined within the ICP for cost allocation or for which there is functional control. DSS DFAS continues to review internal control processes over the PACAP and AlloCap to ensure compliance with requirements and contends both were operating correctly as designed. This is evidenced as the finding did not result in any changes being required of the written PACAP or the programmed logic in AlloCap, only the raw data source provided which is not overseen or controlled by DFAS Grants Unit. It is for this reason the DSS partially agrees with the finding as the error is related to data integrity and not indicative of the strength of current internal controls for cost allocation. Corrective action planned is as follows: The DSS HRC and OA-ITSD have already identified the payroll tables and fields needed and revised the logic used to generate the payroll extract report to include Deferred Compensation Match Fringe (PDEFC). The DFAS Grants Unit utilized the revised payroll extract reports generated and provided to re-process the cost allocation system for the affected quarters in September and October 2024. As the DSS has already implemented the change, no further corrective action is required.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2024-005 – Medicaid Management Information System Access Name of the contact person responsible for corrective action: Christopher ...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2024-005 – Medicaid Management Information System Access Name of the contact person responsible for corrective action: Christopher Boyle Anticipated completion date for corrective action: March 10, 2024 Recommendation: The DSS through the MHD continue to strengthen internal controls to ensure inappropriate access to the MMIS, including that of terminated users, is removed in a timely manner. 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 will continue to perform the annual review, but to ensure that the annual review is completed timely, monthly meetings have been scheduled. In addition to the annual review, instead of relying on supervisors to inform MHD of terminations, MHD staff have updated the off-boarding process to identify additional eMOMED and eMMIS users who no longer require access. MHD staff are comparing the MMIS active user lists with lists of terminated users. When an active user is located on a termination list, a request to disable the MMIS account is submitted. Since these new processes have already been implemented, no further corrective action is required.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2024-004 - 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, 2024 State Agency: Department of Social Services – MO HealthNet Division Audit Finding Number: 2024-004 - Medicaid and CHIP Receipt Controls Name of the contact person responsible for corrective action: Andrea Smith Anticipated completion date for corrective action: June 30, 2025 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. This process began in August 2024. As a result of clarification on the finding during the FY24 audit, additional information has been added to the Finance Manual Check Quarterly report to include transactions the FORU Manager performed in the AHS system. This change was requested beginning in March 2025 and will be in use as soon as the report is available for review. MHD will continue to perform the audit of clerk ID ad hoc reports to review any segregation of duties within the MMIS. MHD implemented a process to ensure all cash control numbers in HealthTrack/AHS are accounted for by establishing a new cash control number (CCN) sequence, exclusive to manual checks logged within the FORU. This resolved the issue of cash control numbers for participant checks occurring out of sequence due to AHS running files in the background at the same time checks are being logged. This portion of the implementation occurred in August 2024. During the FY24 audit, MHD received further clarification and is implementing a review of a monthly report containing missing and unused cash control numbers for provider checks in eMMIS. This will be compared to a file updated by the Accounts Assistant with the daily cash control numbers used. FORU will use the monthly report to document reasons for any unused or skipped CCNs. This process is being completed monthly beginning March 2025.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2024-003 - Medicaid and CHIP Eligibility Determination Timeliness Name of the contact...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2024-003 - Medicaid and CHIP Eligibility Determination Timeliness Name of the contact person responsible for corrective action: Stacy Kaylor Anticipated completion date for corrective action: December 2025 Recommendation: The DSS through the MHD and the FSD 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 is currently working with Centers for Medicare and Medicaid Services (CMS) to create a plan to mitigate the backlog of applications and ensure eligibility determinations are completed timely according to 42 CFR 435.912(c)(3) and 457.340(d). The backlog plan was sent to CMS February 13, 2025. DSS estimates the backlog to be complete by the end of December, 2025. To address the continued increase in applications, DSS is leveraging new and available technologies. These technologies are intended to assist the department and participants with necessary actions such as submitting applications, verifying income and resources, and providing required information. DSS is completing an analysis of policies and procedures to determine areas in which changes can be made to improve efficiencies. 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, 2024 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2024-002 - Medicaid and CHIP Participant Eligibility Terminations Name of the contact...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services (DSS) – MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2024-002 - Medicaid and CHIP Participant Eligibility Terminations Name of the contact person responsible for corrective action: Stacy Kaylor Anticipated completion date for corrective action: September 1, 2025 Recommendation: The DSS through the MHD and the FSD continue to review, strengthen, and enforce internal controls to ensure ineligible participant cases are closed when necessary and 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 close coverage when a customer requests closure; however, the procedures were not followed. During the audit period, the FSD Call Center had processes in place to accept calls for applications, renewals, change in circumstance, enter evidence and inquiries. However, contracted staff are unable to authorize any action that results in a case closing and that authorization must be completed by a DSS employee. There were procedures in place for contracted staff to submit a form that will create a task for DSS staff to finalize the actions. For the case cited in the finding, the task was not created, resulting in DSS staff not receiving the request to voluntarily close the case. Although call center staff noted in the electronic case file the purpose of the call, there are not systematic controls in place to take action or create tasks for DSS employees from the case notes. 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 the Medicaid Management Information System (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 do not have an anticipated completion date. Regarding the questioned costs, eligibility errors are governed by section 1903(u) of the Social Security Act. Therefore, questioned costs identified in the single statewide audit should not be subject to recoupment. Corrective action planned is as follows: DSS is strengthening controls by revising the procedures of the contracted FSD Call Center to ensure case actions are completed timely. DSS will use a system action to close cases with out of state address evidence in the Missouri Eligibility and Enrollment System (MEDES).
View Audit 369219 Questioned Costs: $1
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services – Family Support Division Audit Finding Number: 2024-001 – Medicaid and CHIP MAGI-Based Participant Eligibility Redeterminations Name of the contact person responsible for corre...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Social Services – Family Support Division Audit Finding Number: 2024-001 – 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: N/A Recommendation: The DSS through the MHD and the FSD continue to review and correct cases for participants with manual overrides in the MEDES, ensure redeterminations are completed for these participants as required, and close the cases of any ineligible participants. In addition, the DSS should ensure system controls are functioning as designed for these participants. DSS Response: The DSS disagrees with this finding. The DSS disagrees there is a significant deficiency in internal controls. As noted in the finding, from the 60 participants selected, the SAO did not identify any participants with previously-established overrides; therefore, no incorrect payments were cited. Section 6008 of the Families First Coronavirus Response Act (FFCRA) required states to provide continuous coverage, through the end of the month in which the PHE period ends, to all Medicaid beneficiaries who were enrolled in Medicaid on or after March 18, 2020, regardless of any changes in eligibility unless the individual voluntarily terminated eligibility, is deceased, or moved out of state. As required by the Centers for Medicaid and Medicare Services (CMS) during the PHE, the DSS had processes in place to terminate eligibility for individuals who were deceased, voluntarily requested closure, or reported they have moved out of state when a current change was reported. The Consolidated Appropriations Act, 2023, signed on December 29, 2022, amended section 6008 of the FFCRA such that the continuous enrollment condition ended on March 31, 2023. During the PHE, the DSS did not conduct reviews of cases that did not report current changes. 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 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. A report identifying all individuals with manual overrides was created in August 2023 to ensure that individuals with determinations created outside of the MEDES system are being renewed timely. The DSS continues to work this report monthly. DSS staff are working to complete renewals on participants included on the report that require an annual renewal. DSS will complete redeterminations on all cases with manual overrides that have had continuous coverage for over one year by July 31, 2025. DSS notes that not all cases with manual overrides have had continuous coverage for more than one year and therefore do not currently require a redetermination. DSS will complete redeterminations on these cases when they become due. DSS will continue to use this report to ensure that all individuals that receive coverage outside of the MEDES system will receive their annual renewal as required by CFR 435.916.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services Audit Finding Number: 2024-011 – 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, 2024 State Agency: Department of Health and Senior Services Audit Finding Number: 2024-011 – 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, 2026 Corrective action planned is as follows: Missouri Department of Health and Senior Services (DHSS) partially agrees with the audit finding. Regarding the timeliness of revisits DHSS does not agree with the finding or that corrective action is needed. The reasons for disagreement are stated below. Related to timely mailing of Statements of Deficiencies, DHSS agrees with the finding and the corrective action plan is stated below. 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 12,236 in FY2023. In FY2024, DHSS investigated 12,237 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 (which require onsite investigation within 15 working days). Because of the seriousness of these complaints, often surveyors have to 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 increases in the number of citations issued per recertification survey and in 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, increase time spent with 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 related 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. 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 since 2015, which further impacts the ability to hire and retain Registered Nurses. In addition, there is an ongoing labor 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 invests at least one calendar year into training new surveyors. This is training required by CMS in order to meet the stringent surveyor qualifications. In 2015, the number of RN vacancies the Section for Long-Term Care had averaged around 14 positions. In 2023, the average vacancy was 27 positions. In 2024 SLCR was able to hire several Registered Nurse positions statewide. Given the required training to independently conduct complaint investigations takes 12 months, SLCR hopes to see continued improvement in meeting deadlines in FY2025 due to a greater number of trained and qualified team members. DHSS has seen significant progress in meeting expectations since FY2023. During the FFY23 audit, 19 of the sampled statements of deficiency did not meet the 10-day timeframe for release to the facility and 9 of the sampled revisits did not occur within 60 calendar days of the exit date. Results of the FFY24 audit shows improvement in DHSS performance: 10 of the sampled statements of deficiency did not meet the 10-day timeframe for release to the facility and only one of the sampled revisits did not occur within 60 calendar days of the exit date. DHSS has and will continue to request increased funding from both federal and state sources to support competitive salaries for Registered Nurses and other survey staff. DHSS will continue to hire retired, federally qualified surveyors part-time to help with survey and complaint backlog, as able. 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 Centers for Medicare and Medicaid Services 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. However, this funding was terminated on March 24, 2025. 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. The agency does not agree with the audit findings and believes that corrective action is not required for timely revisits within 60 days. Explanation and specific reasons are as follows: The Centers for Medicare and Medicaid Services (CMS) completes performance standard reviews of states each federal fiscal year. The CMS expectation provided in the Fiscal Year (FY) 2024 State Performance Standards System (SPSS) Guidance is that the state meets the requirement for revisits within 60 days 70% of the time. States are not required to submit a corrective action plan to the CMS unless they fall below the 70% threshold. During the FFY24 audit, only one of the sampled revisits did not occur within 60 calendar days of the exit date, which means DHSS did meet the timeframe requirement 96.3% of the time. This percentage is well above the CMS’s acceptable rate of 70% and, therefore, should not require a finding or corrective action plan.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2424-013 - Child Care Payments Name of the contact person responsible for corrective action: Shelley Woods Anticipated completion...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2424-013 - Child Care Payments Name of the contact person responsible for corrective action: Shelley Woods Anticipated completion date for corrective action: 12/31/2025 Corrective action planned is as follows: DESE agrees with the auditor's finding. DESE is working on strengthening internal controls within the Child Care Data System (CCDS) to prevent duplicate payments and overpayments due to absences and attendance and ensure sliding fees for each child are correct. DESE has worked with the Administration for Children and Families on the specific requirements related to correcting overpayments. DESE has paid the providers with underpayments.
View Audit 369219 Questioned Costs: $1
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Missouri Department of Economic Development (DED) Audit Finding Number: 2024-016 - DED FFATA Reporting Name of the contact person responsible for corrective action: Nikki Wrinkles Anticipated completion date...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Missouri Department of Economic Development (DED) Audit Finding Number: 2024-016 - DED FFATA Reporting Name of the contact person responsible for corrective action: Nikki Wrinkles Anticipated completion date for corrective action: FFATA Reporting was completed November 8, 2024. Internal control was adopted April 28, 2025. Corrective action planned is as follows: FFATA Reporting: (a) In the foreseeable future, if the Missouri Office of Administration (OA) is the recipient of a federal grant and DED agrees to administer the federal grant, DED will attempt to ensure that the issue of which agency is responsible for filing the Federal Funding Accountability and Transparency Act (FFATA) report is clearly delineated. In the event this is not delineated by the time a FFATA is due to be filed in the FFATA Subaward Reporting System (FSRS), DED will simply proceed to file using the Unique Entity Identifier (UEI) on the grant agreement between OA and the federal agency. (b) DED did file the FFATA report on November 8, 2024. (c) DED did not anticipate any additional awards being made from the Coronavirus Capital Projects Fund (CPF), and no such awards have been made since March 2022. If additional awards are made from the CPF, DED will follow the internal control process it has now established. Internal controls: DED has established an internal control process for the CPF in the event additional awards are made in the future and will use OA’s UEI for any such future reporting. A copy of the internal control policy regarding FFATA reporting compliance is included with this CAP.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Office of Administration Audit Finding Number: 2024-007, SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for correct...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Office of Administration Audit Finding Number: 2024-007, SLFRF Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Stacy Neal Anticipated completion date for corrective action: November 1, 2025 Recommendation A.: Develop policies and procedures to determine whether recipients of SLFRF program funds are subrecipients or contractors. Continue to work with the state agencies to ensure accurate and documented determinations are prepared for all recipients and modify subrecipient records as needed. OA partially agrees with the auditor’s finding. Corrective action planned is as follows: OA did complete a training for all agencies regarding subrecipient monitoring and the agencies responsibilities. OA also distributed a memo instructing agencies where to find information regarding subrecipient monitoring and instructing agencies to develop policies and procedures for their agency. To avoid confusion, OA will pursue Memorandums of Understandings (MOU) with agencies to ensure agencies understand their responsibilities for sub-recipient monitoring including sub-recipient specific risk assessments and monitoring. Finally, OA will implement random reviews of the sub-recipient monitoring compliance. Recommendation B.: The OA did not implement an effective subrecipient monitoring program to monitor the SLFRF subrecipients. As a result, some subrecipient monitoring procedures were not performed as required by the UG. OA agrees with the auditor’s finding. Corrective action planned is as follows: OA will pursue Memorandums of Understandings (MOU) with agencies to ensure agencies understand their responsibilities for sub-recipient monitoring including sub-recipient specific risk assessments and monitoring. Finally, OA will implement random reviews of the sub-recipient monitoring compliance.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Missouri Department of Transportation Audit Finding Number: 2024-015 - MoDOT Monitoring of BABA Provisions Name of the contact person responsible for corrective action: Todd Grosvenor, MoDOT Financial Servic...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Missouri Department of Transportation Audit Finding Number: 2024-015 - MoDOT Monitoring of BABA Provisions Name of the contact person responsible for corrective action: Todd Grosvenor, MoDOT Financial Services Director, 573-751-4626 Anticipated completion date for corrective action: January 12, 2026 Corrective action planned is as follows: MoDOT will develop written policies and procedures for monitoring contractor and subrecipient compliance with the Build America, Buy America (BABA) domestic preference provisions for Infrastructure Investments and Jobs Act (IIJA)-funded projects. To date, MoDOT has drafted the policies and procedures, which are being reviewed by the Federal Highway Administration (FHWA). The next available document submission date for policy revisions is November 27, 2025. MoDOT will submit the FHWA-approved monitoring plan to be added to MoDOT’s policies by that deadline. The policy is scheduled to be published by January 12, 2026. MoDOT will provide training to the department’s resident engineers in November 2025.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Higher Education and Workforce Development Audit Finding Number: 2024-017 – DHEWD FFATA Reporting Name of the contact person responsible for corrective action: Elizabeth (Liz) Roberts Anticipat...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Higher Education and Workforce Development Audit Finding Number: 2024-017 – DHEWD FFATA Reporting Name of the contact person responsible for corrective action: Elizabeth (Liz) Roberts Anticipated completion date for corrective action: January 1, 2025 Corrective action planned is as follows: In response to the auditor’s report finding, we dedicated a team of staff to review our subaward files for the date range in question. Staff compared our subawards from that time to federal reporting system data and reported any subawards that were missing. We will continue to monitor these historical files for their reported status as we encounter them through the course of our current normal business activities. We have strengthened internal controls related to FFATA reporting for the WIOA cluster, and our new federal award reporting and monitoring process is outlined below: On the fifteenth day of every month following the subaward execution month, staff utilize a spreadsheet populated with subaward data the previous month to enter subaward information for that month into the federal reporting system. After the subawards have been reported in the system, the full subaward report data and their submission receipts (proof of submission) are saved to internal electronic files. Each file now features a descriptive file name to which allows for an easily searchable, historical record. • Files are organized by FY and report month • Each month now includes a spreadsheet of the awards reported • Each report is now categorized by grant, and reports with multiple subawards per grant now contain a cover page with table of contents summarizing the subaward report data included on the subsequent pages with any changes indicated in red • Each file now contains Auditor notes where necessary, indicated in red After the reports are submitted, staff now sends the reports and spreadsheet summary for each month to a supervisor to review, who compares them with each executed subaward notification email sent to the executed subaward notification group in the previous month. The supervisor responds with monitoring results (e.g. missing, incorrect, complete). Reports are adjusted as necessary based on this review. The supervisor’s emailed approval response is saved to the file. DHEWD will provide proper FFATA reporting training to staff. The process outlined above will evolve slightly since, as of March 8, 2025, FSRS.gov has transitioned to SAM.gov. SAM.gov features enhancements that support improved reporting accuracy, such as auto-checking for previously reported subawards to avoid duplication.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2024-009 - CACFP Subrecipient Monitoring Name of the contact person responsible for corrective action: Sarah Walker, Bureau Chief Anticip...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2024-009 - CACFP Subrecipient Monitoring Name of the contact person responsible for corrective action: Sarah Walker, Bureau Chief Anticipated completion date for corrective action: Corrective action planned is as follows: The agency does not agree with the audit findings and therefore no corrective action is required. Explanation and specific reasons are as follows: DHSS disagrees with this finding. While the USDA partially sustained the previous finding in the FY2023 SWSA, the corrective action plan and supporting documentation submitted by DHSS was accepted by USDA and deemed adequate. On April 17, 2025, the USDA recommended final action to close the FY2023 audit finding.
View Audit 369219 Questioned Costs: $1
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2024-008 - CACFP Subrecipient Reimbursements Name of the contact person responsible for corrective action: Sarah Walker, Bureau Chief Ant...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2024-008 - CACFP Subrecipient Reimbursements Name of the contact person responsible for corrective action: Sarah Walker, Bureau Chief Anticipated completion date for corrective action: Corrective action planned is as follows: The agency does not agree with the audit findings and therefore no corrective action is required. Explanation and specific reasons are as follows: Department of Health and Senior Services (DHSS) disagrees with this finding because the previous audit finding in the FY2023 SWSA was not sustained by the federal funding agency, therefore no finding or corrective action is required.
View Audit 369219 Questioned Costs: $1
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: MO Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2024-014 - DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods Anticipated comple...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2024 State Agency: MO Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2024-014 - DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods Anticipated completion date for corrective action: 7/1/2025 Corrective action planned is as follows: The agency agrees with the auditor's finding. DESE has changed internal procedures to ensure FFATA reporting follows applicable requirements. DESE is designating a Federal Compliance Coordinator to submit all FFATA reporting as opposed to each section Fiscal Liaison uploading the report. The terms and conditions for each grant award will be reviewed by the Federal Compliance Coordinator to determine if FFATA is applicable, and then the Federal Compliance Coordinator will work the Fiscal Liaison to collect and report the information required under FFATA.
We will ensure to follow recommendations and be compliant with time allocation requirements. Effective January 2025, WAW transitioned to a new HR and payroll system that addressed this finding, also incorporated periodic review and reconciliation. This change strengthens compliance with 2 CFR 200.43...
We will ensure to follow recommendations and be compliant with time allocation requirements. Effective January 2025, WAW transitioned to a new HR and payroll system that addressed this finding, also incorporated periodic review and reconciliation. This change strengthens compliance with 2 CFR 200.430, which requires that charges to federal awards for salaries and wages be supported by records that accurately reflect the work performed. We also note that during 2024, while timesheet hours were not directly used for reallocating salary costs, WAW had in place a monthly reconciliation process. This included comparing monthly budgeted allocations to total actual expenses and tracking all expenditures to help ensure costs remained reasonable, allocable, and allowable.
To address the eligibility documentation issue identified during the audit, BASIC NWFL, Inc. will improve how eligibility files are reviewed by using a checklist and having two staff members verify each file. Staff will get regular training on federal rules, and internal checks will be done frequent...
To address the eligibility documentation issue identified during the audit, BASIC NWFL, Inc. will improve how eligibility files are reviewed by using a checklist and having two staff members verify each file. Staff will get regular training on federal rules, and internal checks will be done frequently to catch any problems early. Policies will be updated to make sure marital status and household size are clearly documented, and a eligibility specialist will oversee the process and report monthly to management. These steps will help ensure all eligibility decisions are properly supported.
# 1 The workers will be utilizing a checklist to ensure income was verified for all members. DOVE, IEVS, or the portal verification is run for each case. A request for information letter is sent if self-reported income and DOVE/electronic verification is not within 25%. # 2 All renewals will be revi...
# 1 The workers will be utilizing a checklist to ensure income was verified for all members. DOVE, IEVS, or the portal verification is run for each case. A request for information letter is sent if self-reported income and DOVE/electronic verification is not within 25%. # 2 All renewals will be reviewed by a specialist, supervisor, or administrator. When an individual is self-employed we request the most recent income tax form.
Corrective Action Plan for Finding 2024-01 Type of Finding: Internal Control and Compliance - Compliance and Material Weakness Deficiency over Procurement and Suspension and Debarment Federal Program: U.S. Department of Treasury, American Rescue Plan Act (ARPA) Federal Assistance Listing No.: 21.027...
Corrective Action Plan for Finding 2024-01 Type of Finding: Internal Control and Compliance - Compliance and Material Weakness Deficiency over Procurement and Suspension and Debarment Federal Program: U.S. Department of Treasury, American Rescue Plan Act (ARPA) Federal Assistance Listing No.: 21.027 Condition: During the single audit, there was a finding of no documentation to support a competitive bidding or procurement process for certain vendor contracts, as required by federal procurement standards. Corrective Actions 1. Revise Internal Procurement Policy A. Action: The organization will revise its existing procurement policy to adhere with federal requirements for competitive bidding, including thresholds for different procurement methods (e.g., micro-purchases, small purchases, sealed bids, competitive proposals). The revised policy will clearly define the documentation required for each step of the procurement process. B. Responsible Party: Kimberly Royster (CFO) C. Anticipated Completion Date: October 15, 20252. Provide Mandatory Staff Training A. Action: The organization will train all employees, including those in finance, program management, and administration, on the new procurement policy and process. The training will emphasize the importance of compliance with federal regulations and the specific documentation requirements. B. Responsible Party: Wayne Lawson (HR) and Laura Connelly C. Anticipated Completion Date: November 12, 2025 3. Implement the Revised Procurement and Documentation System A. Action: The organization will implement the new procurement process for all procurement activities. This process will require documentation of all stages of the procurement process, from the initial request to the final contract award. This will ensure that a complete audit trail is maintained for every purchase. B. Responsible Party: Laura Connelly C. Anticipated Completion Date: November 12, 2025 4. Conduct Post-Implementation Monitoring A. Action: The organization will enlist the services of the external audit team to review the updated procedures. This will serve as a check to ensure the new policy meets federal requirements. B. Responsible Party: Current Auditor C. Anticipated Completion Date: December 31, 2025
2024-004 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: We recommend the County follow procurement policy that is in accordance with Uniform Guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audi...
2024-004 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: We recommend the County follow procurement policy that is in accordance with Uniform Guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will follow procurement policy that is in accordance with Uniform Guidance requirements. Name(s) of the contact person(s) responsible for corrective action: Kim Merrill, Finance Manager. Planned completion date for corrective action plan: December 31, 2025.
DEPARTMENT OF TREASURY 2024-003 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: We recommend that there is an appropriate reviewer of journal entry. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...
DEPARTMENT OF TREASURY 2024-003 Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No. 21.027 Recommendation: We recommend that there is an appropriate reviewer of journal entry. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The amounts reported were accurate and in compliance. The department will continue to train employees in respective positions to ensure responsibilities align with program requirements. Immediately upon discovery of the omission of the review step, management reiterated to department financial staff the importance of the review process. Name(s) of the contact person(s) responsible for corrective action: Kim Merrill, Finance Manager Planned completion date for corrective action plan: December 31, 2025
Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial S...
Finding 2024-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions. Criteria: HQS Inspections. Per the Authority's HCV Admin Plan, the PHA must inspect the unit leased to a family biennially in order to determine if the unit meets HQS standards, and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). These inspection reports are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management there were inspection reports that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-six (36) units, three (3) units did not have biennial HQS inspections performed timely. Our sample size is statistically valid. Known Questioned Costs: $75,684 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Choice Vouchers Programs are in material non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures over HQS inspections that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Emergency Housing Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. Kathleen Wyatt, Director of Housing Operations, will be responsible to implement this corrective action by December 31, 2025.
View Audit 369190 Questioned Costs: $1
Financial Statement Findings Findings 2024-001 and 2024-002 listed below are also financial statement findings which are required to be reported in accordance with Government Auditing Standards. Federal Award Findings and Questioned Costs Finding 2024-001: Federal Agency: U.S. Department of Housing ...
Financial Statement Findings Findings 2024-001 and 2024-002 listed below are also financial statement findings which are required to be reported in accordance with Government Auditing Standards. Federal Award Findings and Questioned Costs Finding 2024-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 2,533 units. Of a sample size of thirty-six (36) tenant files, the following was noted: • Verification of income was unable to be recalculated in 4 files • Verification of assets was unable to be provided in 1 file • HUD 50058 annual recertification was not filed timely in 2 files • Citizen Declaration Section 214 form was unable to be provided in 9 files Our sample size is statistically valid. Known Questioned Costs: $84,235 Cause: There is a material weakness in the Housing Voucher Cluster in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster Programs are in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures over the maintenance of tenant files that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Kathleen Wyatt, Director of Housing Operations, will be responsible to implement this corrective action by December 31, 2025.
View Audit 369190 Questioned Costs: $1
Finding 2024-002 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN 21.027 U.S. Department of Treasury Auditor's Recommendation: We recommend the County ensure proper correction of preciously submitted reports. Corrective Action Plan: After reporting an expenditure of State an...
Finding 2024-002 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN 21.027 U.S. Department of Treasury Auditor's Recommendation: We recommend the County ensure proper correction of preciously submitted reports. Corrective Action Plan: After reporting an expenditure of State and Local Fiscal Recovery Funds in 2024, we elected to use other funds for that project. Because the U.S. Treasury website does not provide for correction of prior periods, we were not able to reflect that change in our report for December 31, 2024. We made the correction in our cumulative report at June 30, 2025. Our SLFRF reports are now correct. In addition we have established a review procedure for all planned expenditures of SLFRF funds to coordinate approvals of Purchasing, Fiscal, and Controller offices to assure proper identification of funding sources and consistency with grant specifications.
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