Corrective Action Plans

Finding 424939 (2022-206)

Material Weakness 2022

State of Idaho

ID

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332 § 200.521

Finding Number 2022-206: The Department did not complete required subrecipient monitoring of the Elementary and Secondary School Emergency Relief (ESSER) Fund of the Education Stabilization Fund.Federal Programs:84.425U - Education Stabilization Fund ? ARPA ESSER III84.425D - Education Stabilization...

Finding Number 2022-206: The Department did not complete required subrecipient monitoring of the Elementary and Secondary School Emergency Relief (ESSER) Fund of the Education Stabilization Fund.Federal Programs:84.425U - Education Stabilization Fund ? ARPA ESSER III84.425D - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund84.425W - Education Stabilization Fund - ARPA ESSER - Homeless Children and Youth84.425R - Education Stabilization Fund - Emergency Assistance for Non-Public SchoolsRelated to Prior Finding: 2021-204Agency?s view: The Department agrees with this finding.Corrective Action: It was not until the end of the 2022 legislative session that spending authority was given to the State Department of Education to use ARP ESSER Sincerely, administrative funds to hire additional staff to meet the robust requirements identified by the U.S. Department of Education. Up to that point, only one full-time person was handling all of the needs associated with ESSER funds. Since then, two positions have been hired. The ESSER Data and Reporting Coordinator began in April 2022, and the ESSER Monitoring Coordinator began in June 2022. While developing the monitoring procedures began in July 2022, it was after the audit timeframe. The Department now has in place all ESSER monitoring policies and procedures and will complete year one monitoring before May 5, 2023.Anticipated Corrective Action Date: May 2023Responsible for Corrective Action: Gideon Tolman, Chief Financial Officergtolman@sde.idaho.gov 208-332-6874

View Audit 312368

Finding 424926 (2022-212)

Material Weakness 2022

State of Idaho

ID

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding Number 2022-212: The Department did not maintain consistent operation of controls and compliance with Electronic Benefit Transfer (EBT) Card Security procedures for the Supplemental Nutrition Assistance Program (SNAP).Federal Programs:10.551 - Supplemental Nutrition Assistance Program (SNAP)...

Finding Number 2022-212: The Department did not maintain consistent operation of controls and compliance with Electronic Benefit Transfer (EBT) Card Security procedures for the Supplemental Nutrition Assistance Program (SNAP).Federal Programs:10.551 - Supplemental Nutrition Assistance Program (SNAP)10.561 - State Administrative Matching Grants for the Supplemental Nutrition Assistance ProgramRelated to Prior Finding: 2021-210Agency?s view: The Department agrees with this finding.Corrective Action: Immediately upon receiving the audit finding in March 2022, staffreviewed and revised procedures and fully implemented a corrective action plan by June 30, 2022. The entire EBT team was trained on the bulk card ordering and issuing process and modified security procedures to mitigate the risk of non-compliance in the future. The bulk card managers in the field offices review and reconcile card issuances monthly. Also, the EBT Supervisor documents the review of the previous quarter?s electronic card audits for accuracy and completeness.Anticipated Corrective Action Date: See corrective action above.Responsible for Corrective Action: Kelly Combs, Bureau Chief, Compliancekelly.combs@dhw.idaho.gov 208-334-5814

View Audit 312368

Finding 423470 (2022-001)

Significant Deficiency 2022

State System of Higher Education, Commonwealth of Pennsylvania

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

LockHaven: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to fi...

LockHaven: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The University will review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. The University will put necessary controls in place to ensure reports are posted within ten days of the end of the quarter. Documentation of report review and approval will be in writing and saved to ensure documentation is available to support review and approval of report submissions.Name(s) of the contact person(s) responsible for corrective action: Michael Hall, Director of Financial Aid.Planned completion date for corrective action plan: April 30, 2023Clarion: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: This finding resulted from a combination of staff turnover and the complexity of integration. All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304Planned completion date for corrective action plan: June 30, 2023Bloomsburg: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We have reviewed the reporting requirements published by the federal government to ensure compliance with all procedures. In addition, we have established review procedures so that each document is reviewed prior to publishing on our website.Name(s) of the contact person(s) responsible for corrective action: : Amanda Kishbaugh at (570) 389-4497.Planned completion date for corrective action plan: April 30, 2023Edinboro: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304. Planned completion date for corrective action plan: 06/30/2023California: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: This finding resulted from a combination of staff turnover and the complexity of integration. All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304Planned completion date for corrective action plan: June 30, 2023 Mansfield: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The University will review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. Documentation of report review and approval will be in writing and saved to ensure documentation is available to support review and approval of report submissions.Name(s) of the contact person(s) responsible for corrective action: Colleen Jackson, Assistant Controller, Pam Kathcart, Director of Financial AidPlanned completion date for corrective action plan: April 30, 2023 Millersville: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The finding related to the institutional report not being displayed on the website refers to reporting of December 31st, 2021 (due to be posted on website by January 10th, 2022). The university was alerted to the issue of approval requirements during the last single audit process, which was after the December 31st report was posted. All reports posted to the website after the finding in last year?s audit were completed with Finance and Administration Vice President or Associate Vice President approvals prior to posting.Name(s) of the contact person(s) responsible for corrective action: Tammy Aument-Martin, Director of Accounting & Budget at 717-871-4091 and Emi Alvarez, Director of Financial Aid at 717-871-5100.Planned completion date for corrective action plan: 06/30/2022 (all HEERF funds were drawn down and recorded) Cheyney: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Additional policies and procedures were implemented to mitigate errors in the future.Planned completion date for corrective action plan: 9/30/2023Name(s) of the contact person(s) responsible for corrective action: Victoria Atkins at (610) 399-2097.

View Audit 312353

Finding 422846 (2022-082)

Significant Deficiency 2022

State of Alaska

AK

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.34

Finding: 2022-082 - During the testing of the University of Alaska Fairbanks (UAF) Minority Serving Institution (MSI) expenditures there was an observed instance, among the forty that were tested, of an interdepartmental transaction being claimed as a reimbursable expenditure. Students from the MacC...

Finding: 2022-082 - During the testing of the University of Alaska Fairbanks (UAF) Minority Serving Institution (MSI) expenditures there was an observed instance, among the forty that were tested, of an interdepartmental transaction being claimed as a reimbursable expenditure. Students from the MacClean House dorm, which is operated by the UAF Residence Life unit, were required to quarantine in the MacLean House dorm, which is operated by the College of Rural and Community Development (CRCD) unit. This resulted in the UAF Residence Life unit paying the CRCD unit for the students' housing costs. This transaction was included as areimbursable expenditure, despite having a net $0 impact on the income statement.Questioned Costs: $2,100.97 - ALN 84.425F - Grant Award P425L200248Assistance Listing Number: 84.425FAssistance Listing Title: HEERF MSI PortionViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding.Corrective Action (corrective action planned): The University of Alaska Fairbanks has removed the interdepartmental transactions from the award. Management will ensure interdepartmental transaction is not included in the expenditures in the future.Completion Date (list anticipated completion date): CompletedAgency Contact (name of person responsible for corrective action): Amanda Wall, Associate Vice Chancellor for Financial Services, 907-474-7552

View Audit 312347 Questioned Costs: $1

Finding 422819 (2022-056)

Significant Deficiency 2022

State of Alaska

AK

Allowable Costs / Cost Principles Special Tests & Provisions Eligibility

Finding: 2022-056 - Certain behavioral health providers were not screened and enrolled in accordance with federal eligibility requirements.Questioned Costs: Assistance Listing 93.767: $1,669; Assistance Listing 93.778: $425,224Assistance Listing Number: 93.767; 93.775, 93.777, 93 .778Assistance List...

Finding: 2022-056 - Certain behavioral health providers were not screened and enrolled in accordance with federal eligibility requirements.Questioned Costs: Assistance Listing 93.767: $1,669; Assistance Listing 93.778: $425,224Assistance Listing Number: 93.767; 93.775, 93.777, 93 .778Assistance Listing Title: CHIP; Medicaid ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The department is assessing the issues identified in the fmdmg and collaborating internally on the necessary corrective action. It is anticipated multiple courses of action may be necessary and include, among others, strengthening the provider enrollment grid and policies.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422814 (2022-051)

Significant Deficiency 2022

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring

Finding: 2022-051 - DHSS staff claimed inaccurate federal reimbursement for behavioral health costs.Questioned Costs: Assistance Listing 93.767: Indeterminate; Assistance Listing 93.778: IndeterminateAssistance Listing Number: 93.767; 93.775, 93.777, 93 .778Assistance Listing Title: CHIP; Medicaid C...

Finding: 2022-051 - DHSS staff claimed inaccurate federal reimbursement for behavioral health costs.Questioned Costs: Assistance Listing 93.767: Indeterminate; Assistance Listing 93.778: IndeterminateAssistance Listing Number: 93.767; 93.775, 93.777, 93 .778Assistance Listing Title: CHIP; Medicaid ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Behavioral Health (DBH) is working with the ASO to ensure accurate member eligibility file load and claims processing issues under a corrective action plan to resolve issues that led to inaccurate federal reimbursement.Completion Date (list anticipated completion date): DOH anticipates an interim resolution will be in place during FY2023 followed with a full system resolution in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422813 (2022-050)

Significant Deficiency 2022

State of Alaska

AK

Allowable Costs / Cost Principles

Finding: 2022-050 - Testing of 40 behavioral health claims paid during FY 22 identified 27 (68 percent) with errors:? Three providers were not enrolled in the Medicaid program at the time medical services were rendered.? Three providers that billed for and received payment for the claims were not as...

Finding: 2022-050 - Testing of 40 behavioral health claims paid during FY 22 identified 27 (68 percent) with errors:? Three providers were not enrolled in the Medicaid program at the time medical services were rendered.? Three providers that billed for and received payment for the claims were not associated with the individual medical provider that rendered the medical services.? Three claims were paid even though the claims were submitted with an incorrect National Provider Identifier. The providers were validly enrolled.? Thirteen claims did not identify the provider who rendered medical services. State regulations specifically outline requirements for providers who are qualified to render the services.? Five claims identified the provider who rendered the medical service, but the provider had not met qualification requirements.Questioned Costs: Assistance Listing 93.767: None; Assistance Listing 93.778: $1,406Assistance Listing Number: 93.767; 93.775, 93.777, 93.778Assistance Listing Title: Children?s Health Insurance Program (CHIP); Medicaid ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Behavioral Health (DBH) is working with the ASO to ensure accurate load of provider information into the Facets Medicaid Management Information System (MMIS) and implement routine monitoring procedures, including quarterly sampling, of paid claims.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2023. Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422809 (2022-048)

Material Weakness 2022

State of Alaska

AK

Allowable Costs / Cost Principles Material Weakness Period of Performance

Finding: 2022-048 - Auditors could not obtain sufficient and appropriate evidence to verify compliance with LIHEAP? s period of performance requirements.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAPViews of Responsible Officials (state whether your agency ag...

Finding: 2022-048 - Auditors could not obtain sufficient and appropriate evidence to verify compliance with LIHEAP? s period of performance requirements.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAPViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance plans to review all current LIHEAP compliance procedures to identify areas for improvement. Potential modification of accounting structures will be examined as well. Staff training will take place to ensure any new procedures are fully understood prior to official implementation of updated processes.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422808 (2022-045)

Significant Deficiency 2022

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility

Finding: 2022-045 - DHSS?s information technology staff did not properly limit user access to DPA?s EIS during FY22.Questioned Costs: NoneAssistance Listing Number: 93.558; 93.775, 93.777, 93.778Assistance Listing Title: TANF; Medicaid ClusterViews of Responsible Officials (state whether your agency...

Finding: 2022-045 - DHSS?s information technology staff did not properly limit user access to DPA?s EIS during FY22.Questioned Costs: NoneAssistance Listing Number: 93.558; 93.775, 93.777, 93.778Assistance Listing Title: TANF; Medicaid ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division is implementing protocols to reconcile users in every eligibility system at a minimum of twice yearly. These protocols will be used to identify and deactivate user accounts that are no longer needed but have not been reported via the established formal process.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422801 (2022-041)

Material Weakness 2022

State of Alaska

AK

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding: 2022-041 - Five of the eight child support noncooperation alerts tested (63 percent) were not assessed a penalty to reduce TANF benefits when determined necessary.Questioned Costs: $4,542Assistance Listing Number: 93.55 8Assistance Listing Title: TANFViews of Responsible Officials (state wh...

Finding: 2022-041 - Five of the eight child support noncooperation alerts tested (63 percent) were not assessed a penalty to reduce TANF benefits when determined necessary.Questioned Costs: $4,542Assistance Listing Number: 93.55 8Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The agency continues to work through priorities and mandates implemented due to the ending of the public health emergency, which has increased the workload beyond what the division had experienced in the prior year. This has impacted the ability to meaningfully execute the corrective action plan. The Division is currently implementing strategies, which includes increasing staffing, to address the increased workload and upcoming PHE unwinding efforts. The agency will continue moving forward with corrective actions.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347 Questioned Costs: $1

Finding 422800 (2022-038)

Material Weakness 2022

State of Alaska

AK

Eligibility Special Tests & Provisions Subrecipient Monitoring

Finding: 2022-038 - Ten of 25 Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System (IEVS) for determining eligibility and benefits. Furth...

Finding: 2022-038 - Ten of 25 Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System (IEVS) for determining eligibility and benefits. Further, the following eligibility errors were identified:? Eight TANF applicants did not have eligibility redetermined within 12 months and eligibility was automatically extended.? Three TANF applications were not reviewed within 30 days of receipt.? Three applications either did not fill out the felony conviction disclosures or the section was not retained in the case file.? Three applications did not have adequate income verification support.? Three benefit payment amounts were not calculated accurately.? One application did not include child support documentation in the case file.? One renewal application was not reviewed for an eligibility redetermination.Additionally, 24 of the TANF recipient cases received Pandemic Emergency Assistance Fund (PEAF) payments, of which 20 did not have IEVS documentation to support the eligibility determination prior to DHSS making the PEAF payments.Questioned Costs: $138,024Assistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why):DOH agrees with the finding.Corrective Action (corrective action planned): The agency continues to work through priorities and mandates implemented due to the ending of the public health emergency, which has increased the workload beyond what the division had experienced in the prior year. This has impacted the ability to meaningfully execute the corrective action plan. The Division is currently implementing strategies, which includes increasing staffing, to address the increased workload and upcoming PHE unwinding efforts. The agency will continue moving forward with corrective actions.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422798 (2022-037)

Significant Deficiency 2022

State of Alaska

AK

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, incept...

Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, inception to date expenditures were overstated by $4,436,595 and $725,221, respectively, in the June 30, 2022, financial reports.Questioned Costs: NoneAssistance Listing Number: 93.323 Assistance Listing Title: ELCViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): Program Manager will confirm in email that each monthly RedCap upload has been received and reviewed. Copies of monthly reports will be saved. Quarterly reconciliations will be conducted to ensure that adjustments are updated to match monthly reports.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422796 (2022-035)

Significant Deficiency 2022

State of Alaska

AK

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding: 2022-035 - Seven of 25 timesheets that charged FY 22 personal services to the Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) program were not supported in compliance with federal requirements.Questioned Costs: $9,778Assistance Listing Number: 93.323Assistance Listing Tit...

Finding: 2022-035 - Seven of 25 timesheets that charged FY 22 personal services to the Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) program were not supported in compliance with federal requirements.Questioned Costs: $9,778Assistance Listing Number: 93.323Assistance Listing Title: ELCViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The division will ensure that all long-term, non-perm employees receive the same training as permanent employees on positive time keeping and how to complete a timesheet. Trainings will be completed within one week on hiring. All staff coding time to ELC grants will be required to send timesheets to the Director?s Office Admin staff for review monthly to ensure coding is done correctly.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347 Questioned Costs: $1

Finding 422772 (2022-076)

Significant Deficiency 2022

State of Alaska

AK

Special Tests & Provisions Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding: 2022-076 ? Four of 12 consultants? indirect cost rates (33 percent) were incorrect in eight professional service agreements reviewed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Res...

Finding: 2022-076 ? Four of 12 consultants? indirect cost rates (33 percent) were incorrect in eight professional service agreements reviewed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AgreeCorrective Action (corrective action planned): DOT&PF?s contracting officers will ensure amendments are completed for the four contracts identified. DOT&PF contract officers will add language to future contracts to state that in the processing of payments the current audited indirect rate will be used. The department anticipates this finding will be resolved by June 30, 2023.Completion Date (list anticipated completion date): June 30, 2023Agency Contact (name of person responsible for corrective action): Hilary Porter, Chief Contracts Officer

View Audit 312347

Finding 422766 (2022-032)

Material Weakness 2022

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.303

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 ...

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 percent) had insufficient information in ILINX or inaccurate data input into EIS, and four (15 percent) recipients? applications or report of changes were not processed within federally required timeframes.Questioned Costs: Assistance Listing 10.55 1: $2,636Assistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance (DPA) continues to strengthen its procedures. Refresher trainings for staff are being offered and case work continues to be reviewed. The agency is also redesigning business processes to meet timeliness measures set by federal partners, to include applications and reports of change.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422764 (2022-031)

Material Weakness 2022

State of Alaska

AK

Eligibility Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

Finding: 2022-031 - The Division of Public Assistance (DPA) Eligibility Information System (EIS) did not automatically cut off households from receiving Supplemental Nutrition Assistance Program (SNAP) benefits at the end of the certification period during FY 22.Questioned Costs: Assistance Listing ...

Finding: 2022-031 - The Division of Public Assistance (DPA) Eligibility Information System (EIS) did not automatically cut off households from receiving Supplemental Nutrition Assistance Program (SNAP) benefits at the end of the certification period during FY 22.Questioned Costs: Assistance Listing 10.551: IndeterminateAssistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division is reestablishing recertification processes for SNAP and mailing of recertification packets to clients has resumed. The agency is also ensuring previously programmed auto closure protocols are in place, so that SNAP ends when recertification packets are not submitted by households. System-generated extensions of SNAP certification periods have ceased.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422091 (2022-003)

Significant Deficiency 2022

Humboldt County

NV

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and req...

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge ofthe allowable grant expenditures, inaccurate collection of financial data,clerical errors in the reimbursements, insufficient communicationsbetween the grant manager and the grantor agency, inconsistent updatingof internal records, and lack of timely updates to the information systemto implement grantor-required changes for future reimbursements, alsopotentially resulting in incorrect matching calculations.The response of the Humboldt County District Attorney's Office to thefinancial statement findings regarding Child Support Enforcement Grant,this office has contacted the State of Nevada (grantor agency) and hasrequested clarification of the expectations they are requiring for monthlyreporting. This Office has also begun the process of cross training theChild Support Coordinator in preparing and submitting the monthlybilling reports. This will also ensure that reports are reviewed by anotherindividual prior to submitting the billings to the State of Nevada forreimbursement for accuracy. In addition, The Grants Coordinator willmaintain communication with staff monthly in order to monitor theperformance of the reporting process. Discrepancies in the financialclaims will be identified and the Grants Coordinator will work closelywith State officials in order to resolve them. As a result, the GrantsCoordinator will be able to work with staff and provide guidance andtraining in order to avoid errors.

View Audit 312332

Finding 421492 (2022-003)

Material Weakness 2022

Blackford County Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program...

Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Compliance Requirement: Allowable Costs/ Cost PrinciplesAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Julie Dodd, TreasurerContact Phone Number: 765-348-7550Views of Responsible Official: We concur with the finding of the auditorDescription of Corrective Action Plan:This was a one time occurrence attempting to correct a previous year oversight. Moving forward, noindirect costs will be charged or paid outside of the correct time period for the fiscal year.Anticipated Completion Date: Completed

View Audit 312304 Questioned Costs: $1

Finding 421357 (2022-001)

Significant Deficiency 2022

Southwest Dubois County School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

FINDING 2022-001Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ens...

FINDING 2022-001Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurecompliance with the Allowable Costs/Cost Principles compliance requirement. The Corporation will do so by maintainingadequate time records, to insure the proper amount was charged to the Federal Awards.Anticipated Date of Completion: March 2023

View Audit 312295 Questioned Costs: $1

Finding 421355 (2022-004)

Material Weakness 2022

Southwest Dubois County School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal c...

FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal controls that will ensure reporting compliance requirements are met. The Co-op has developed a shared file foreach of their staff that is participating gin the requirements for the proportionate share. This will be a detailed list of datesand duties that were applied to the proportionate share of each member school corporation. This list will be printed andattached to the grant records and can also be provided to each member corporation if requested.Anticipated Date of Completion: May 2023

View Audit 312295

Finding 421284 (2022-007)

Material Weakness 2022

Scotland County Board of Education

NC

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: The Board will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for th...

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: The Board will implement controls to ensure that management fully understands all program requirements pertaining to grant funding received by the district to ensure that available grant funding is maximized for the benefit of the district.Proposed Completion Date: Immediately

View Audit 312291 Questioned Costs: $1

Finding 421107 (2022-004)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.309

Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber a...

Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:201787-01 (3/13/20 ? 9/30/22)Compliance Requirement: Allowable Costs/Cost PrinciplesType of Finding Significant Deficiency in Internal Control over Compliance,Other MattersRecommendation:We recommend that the Board review its policies and procedures to verify that controls are inplace to ensure expenditures are not reimbursed under more than one Federal Program.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action taken in response to finding: ESSER funds will no longer be used for Food and NutritionServices.Name(s) of the contact person(s) responsible for corrective action: BCPS grant managers,and Fiscal Services staff.Planned completion date for corrective action plan: For immediate implementation andongoing

View Audit 312282 Questioned Costs: $1

Finding 421030 (2022-001)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Tea...

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Teacher Quality State Grants)Assistance Listing: 21.019, 84.425C and DPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211838-01 (3/3/21 ? 12/31/24) 211815-01 (3/3/21 ? 12/31/24)211875-01 (3/3/21 ? 12/31/24) 201873-01 (3/13/20 ? 9/30/22)201787-01 (3/13/20 ? 9/30/22) 202233-01 (3/13/20 ? 9/30/22)191360-01 (7/1/18 ? 9/30/21) 201067-01 (7/1/19 ? 9/30/21)210781-01 (7/1/20 ? 6/30/22) 221052-01 (7/1/21 ? 6/30/23)Compliance Requirement: ReportingType of Finding Significant Deficiency in Internal Control over Compliance, OtherMattersRecommendation:We recommend that the Board review its policies and procedures to ensure that ReimbursementRequests and the detail & accompanying reconciliations used to prepare it are retained for auditpurposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Procedures to ensure that the documentation to supportthe monthly submission of the Financial Status Report have been modified accordingly.Name(s) of the contact person(s) responsible for corrective action: BCPS grant accountants;Accounting Manager.Planned completion date for corrective action plan: For immediate implementation andongoing.

View Audit 312282

Finding 420994 (2022-005)

Material Weakness 2022

Sheridan Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

FINDING 2022-005Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As th...

FINDING 2022-005Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grantscame after they were issued. All financial transactions related to grants will have board oversight and approval.Anticipated Completion Date: February 2023

View Audit 312279 Questioned Costs: $1

Finding 420980 (2022-003)

Material Weakness 2022

Sheridan Community Schools

IN

Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2022-003Contact Person Responsible for Corrective Action: Kim DeVaney/Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To p...

FINDING 2022-003Contact Person Responsible for Corrective Action: Kim DeVaney/Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To prevent errors the Payroll Specialist will make sure the employee timesheets that was signed off by the Directormatches with the hours they were approved to work when hired.Anticipated Completion Date: February 2023

View Audit 312279

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