Open Recommendations

We recommend that the Michigan Department of Health and Human Services ensure that electronic case records for the children under its care and supervision are maintained in accordance with State requirements by modifying procedures for the monitoring of caseworkers to include a review of medical passports in MiSACWIS.

KPMG recommends that ESC management create monitoring procedures over the existing management review of the JV control logs monthly reconciliation to ensure the consistent operation of the control, as defined within policy.

KPMG recommends that FAA management perform a risk assessment to consider the potential impact of discrepancies between vendor-submitted invoice web portal amounts and the vendor-submitted supporting documentation, and respond to the level of risk identified as appropriate.

KPMG recommends that FAA management design and implement controls to ensure that the population generated to support the disclosure of future minimum lease payments is complete and accurate.

KPMG recommends that FAA management design and implement control activities to monitor the effective operation of its process controls related to provisioning new payroll shared service center access requests.

KPMG recommends that FAA management develop policies and procedures for maintaining completed and authorized payroll shared service center access forms for new user access requests in a secure centralized location.

KPMG recommends that FAA management design and implement control activities to monitor the effective operation of its process controls related to monitoring FAA employees payroll shared service center access.

KPMG recommends that FAA management take measures to ensure that FAA has sufficient control operator personnel available to support the annual recertification of FAA employees with payroll shared service center access within the reporting timeline prescribed by DOT.

Direct IRIS to meet with the National Science Foundation Cost Analysis and Pre-Award Branch, its cognizant federal agency, to either (a) establish policies and procedures to charge fringe benefit expenses as direct costs and/or apply fringe benefits based on approved provisional rates, as outlined within its Negotiated Indirect Cost Rate Agreement, or (b) update its Negotiated Indirect Cost Rate Agreement to reflect its actual treatment of fringe benefits.

Direct IRIS to meet with the National Science Foundation Cost Analysis and Pre-Award Branch, its cognizant federal agency, to either (a) establish policies and procedures to apply provisional indirect cost rates, as outlined within its Negotiated Indirect Cost Rate Agreement, or (b) update its Negotiated Indirect Cost Rate Agreement to reflect its actual treatment of indirect costs.

We recommend that the North Carolina Department of Health and Human Services, Division of Health Benefits work with CMS to determine the unallowable portion of $684,731 (Federal share) for other claims for multiple-source physician-administered drugs that may have been ineligible for Federal reimbursement, refund that amount, and consider invoicing drug manufacturers for rebates for these drugs if CMS determines that the drug claims are allowable.

We recommend that the North Carolina Department of Health and Human Services, Division of Health Benefits work with CMS to determine and refund the unallowable portion of Federal reimbursement for physician-administered drugs that were not invoiced for rebates after December 31, 2019.

We recommend that the North Carolina Department of Health and Human Services, Division of Health Benefits to strengthen its internal controls to ensure that all physician-administered drugs eligible for rebates are invoiced.

Ensure compliance with segregation standards, including having a basis for use of restraints and providing access to recreation, library, mail, and religious services.

Ensure all unaddressed facility conditions that we identified as deficient (torn bedding and plumbing issues) are corrected.

Ensure facility staff are aware of what criteria constitute a use of force event and reinforce the practice of documenting and reviewing such events.

Ensure paper forms for facility requests are available, collected, logged, and responded to within 3 business days of receipt.

Ensure electronic request and grievance logs are available for inspection, as required.

Ensure classification records document the date and time detainees are classified, as required.

We recommend that the Plan return $103,555 to the FEHBP for defective pricing.

We recommend that the Plan return $4,547 to the FEHBP for LII, calculated through November 30, 2022. We also recommend that the Plan return LII on amounts due for the period beginning December 1, 2022, until all defective pricing finding amounts have been returned to the FEHBP.

STB perform a review of all employees leave balances to ensure they are accurate and comply with 5 United States Code (U.S.C.) 6304 requirements.

STB perform a review of the identified employees leave balances (i.e., beginning balance, leave accrued/taken, and ending balance) for each year since the error first occurred in order to recalculate the employees corrected leave balance.

Management record all equipment purchases that meet its capitalization thresholds as capitalized assets. If the acquired property is not ready to be placed into service, then that property should be classified as Construction in Progress or Other General Property, Plant and Equipment, depending on the circumstances that apply to the purchased items at that time.

Management regularly assess all capitalized property and identify assets that require reclassification, such as when assets are being placed into, or taken out of, service.