Corrective Action Plans

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Noncompliance with the 10-Day Rule (Repeat finding) Auditor Description of Condition and Effect. Of the 40 students tested, we noted 13 students that had funds distributed to them more than 10 days prior to the start of the semester, as a result of University personnel using the incorrect semester s...
Noncompliance with the 10-Day Rule (Repeat finding) Auditor Description of Condition and Effect. Of the 40 students tested, we noted 13 students that had funds distributed to them more than 10 days prior to the start of the semester, as a result of University personnel using the incorrect semester start dates. As a result of this condition, the University is not in compliance with federal guidelines. Auditor Recommendation. We recommend that the University implement a review process to ensure that all funds are distributed to students timely and within prescribed federal guidelines. Corrective Action. The University will implement a review process to ensure that all funds are distributed to students timely. Responsible Person. Anne Van, Director of Financial Aid Anticipated Completion Date. June 30, 2026
Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other ...
Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Context: We noted that for 13 of the 40 payroll samples selected, the School Corporation did not have employees fill out semi-annual certifications to support the percentage of their payroll charged to the Title I grants. Contact Person Responsible for Corrective Action: Nathaniel Day Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will continue the plan instituted in the 2021-23 Audit. This finding was identified after the first period of the 2023-25 audit and was corrected at that time moving forward.
Information on the federal program: Subject: Special Education Cluster (IDEA) – Internal Controls Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027 Federal Award Numbers and Years (or Ot...
Information on the federal program: Subject: Special Education Cluster (IDEA) – Internal Controls Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027 Federal Award Numbers and Years (or Other Identifying Numbers): 22611-131-PN01, 23611- 131-PN01, Contract 78674 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness, Other Matters Context: We noted that for 11 of the 40 payroll samples selected, the School Corporation did not have employees fill out semi-annual certifications to support the percentage of their payroll charged to the Special Education Cluster funds. Additionally, for one payroll sample, we noted that the employee was incorrectly paid $1,250 using Special Education Cluster funds prior to the employee performing work related to the Special Education Cluster. Contact Person Responsible for Corrective Action: Nathaniel Day Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will continue the plan instituted in the 2021-23 Audit. This finding was identified after the first period of the 2023-25 audit and was corrected at that time moving forward.
Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no dis...
Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University does have existing internal control processes over its federal grants. The principal investigators code, approve, and submit expenditures for payment. In addition, principal investigators receive periodic grant reports which include the detail of all transactions charged to their grants for review. The University will add an additional control step to review coding of research and development payment requests in the ERP system prior to payment. Names of the contact persons responsible for corrective action: Gerri Stepanek and Carole Kampf Planned completion date for corrective action plan: September 1, 2025
The district will implement procedures to ensure that all Child Nutrition employees paid 100% from Child Nutrition funds complete a semi-annual time certification as required by the Arkansas Department of Education Child Nutrition Unit
The district will implement procedures to ensure that all Child Nutrition employees paid 100% from Child Nutrition funds complete a semi-annual time certification as required by the Arkansas Department of Education Child Nutrition Unit
The Siloam Springs School District was instructed to submit a time certification for all employees paid from the nonprofit food service account to Arkansas Department of Education, Division of Elementary and Secondary Education, Nutrition Services by January 16, 2026. The District received a letter ...
The Siloam Springs School District was instructed to submit a time certification for all employees paid from the nonprofit food service account to Arkansas Department of Education, Division of Elementary and Secondary Education, Nutrition Services by January 16, 2026. The District received a letter from the Arkansas Department of Education, Nutrition Services dated January 9, 2026 informing the District’s corrective action submitted was accepted and therefore, the review was officially closed
Joanna Trimble, Child Nutrition Director
Joanna Trimble, Child Nutrition Director
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring Corrective Action Plan: DNR will enhance subrecipient monitoring procedures to specifically include documented reviews of subrecipient procurement policies and procurement files to ensure comp...
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring Corrective Action Plan: DNR will enhance subrecipient monitoring procedures to specifically include documented reviews of subrecipient procurement policies and procurement files to ensure compliance with applicable federal requirements and the subrecipient’s own written policies. DNR will revise subaward templates and procedures to ensure that all required federal award information and applicable terms and conditions, including closeout requirements, are consistently included in subaward agreements at the time of issuance. DNR will develop and implement formal written procedures for subrecipient Single Audit monitoring. DHHS will continue to improve subrecipient monitoring where necessary. NDCS will revise its policy to include a requirement for verifying subrecipient qualifications for federal funds. Additionally, NDCS will notify all subrecipients that proper payroll and benefit documentation must be submitted to ensure accurate cost allocation. NDCS will ensure that all required subaward documentation is provided to each subrecipient. This documentation will include: a. The subrecipient’s Unique Entity Identifier (UEI) b. Federal Award Identification Number (FAIN) c. Federal Award Date d. Federal award project description e. The name of the Federal agency, pass-through entity, and contact information for the awarding official of the pass-through entity f. Assistance Listings title and number g. A requirement that the subrecipient permit the pass-through entity and auditors to access the subrecipient’s records and financial statements h. Appropriate terms and conditions concerning closeout NDCS will incorporate these requirements into its subaward process to ensure compliance with federal regulations. Contact: Erv Portis, Shelby Mikulak, Heather Arnold, Jenise Trautman Anticipated Completion Date: June 30, 2026
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability Corrective Action Plan: DHHS will work with Federal Partners on reviewing allowability of methodology used. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability Corrective Action Plan: DHHS will work with Federal Partners on reviewing allowability of methodology used. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is...
Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is necessary. On all other grant programs for which the Agency is the recipient, eligibility determinations are a shared responsibility of the Agency and the funding entity. Contact: Erv Portis Anticipated Completion Date: Complete
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.991 – Preventative Health and Health Services Block Grant – Allowability & Subrecipient Monitoring Corrective Action Plan: DHHS has implemented enhanced subrecipient monitoring procedures desi...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.991 – Preventative Health and Health Services Block Grant – Allowability & Subrecipient Monitoring Corrective Action Plan: DHHS has implemented enhanced subrecipient monitoring procedures designed to strengthen oversight and documentation requirements. Corrective actions include: - Termination of the subaward agreements with the Karen Society of Nebraska. - Issuance of a formal demand for repayment and initiation of collection actions for disallowed costs. - Implementation of a standardized Subrecipient Monitoring Procedures Manual outlining documentation expectations, desk review requirements, and risk-based monitoring activities. - Strengthened front-end invoice review processes to require sufficient financial source documentation prior to reimbursement. - Increased coordination between program and fiscal staff when a subrecipient receives funding from multiple programs or divisions. - Ongoing monitoring and verification of corrective actions through routine monitoring activities and future audits. Contact: Ryan Daly Anticipated Completion Date: November 20, 2025
Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency has prioritized the cases identified in the review. Additionally, the Agency is in the process of adding additional staff to reduce the caseload per investigator to ensure adequate re...
Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency has prioritized the cases identified in the review. Additionally, the Agency is in the process of adding additional staff to reduce the caseload per investigator to ensure adequate resources are available to work cases in a timelier manner. Additionally, the Agency has begun providing accounting support to the PI team to assist with reporting overpayments and collections. Contact: Anne Harvey Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: The Agency relies on each provider’s disclosure to be complete, true, and accurate and has procedures to appropriately screen any informat...
Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: The Agency relies on each provider’s disclosure to be complete, true, and accurate and has procedures to appropriately screen any information submitted by providers. The Agency is evaluating the capability to identify all providers who enrolled prior to the implementation of the system changes implemented on July 1, 2024 that required that owners and managing employees be entered to move forward with the provider enrollment process. Once identified, the Agency would determine the feasibility to initiate required reporting of this information to the department for screening, prior to the provider's scheduled revalidation screening date. Contact: Melinda Abbott, Anne Harvey Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: Medicaid eligibility program accuracy unit plans to update internal eligibility staff training, guidance, and communication related to working vital statistics NFOCUS notices as applicable. Indivi...
Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: Medicaid eligibility program accuracy unit plans to update internal eligibility staff training, guidance, and communication related to working vital statistics NFOCUS notices as applicable. Individual staff who made errors will receive additional training to ensure they understand policies and procedures going forward. Additionally, the program accuracy unit, responsible for quality control case reviews, will begin the ongoing monitoring of both date of death records and actions taken as a result of notices of death. The Medicaid division is collaborating with the DHHS Information Systems and Technology team to perform root cause analysis for Vital Statistic records that may not have triggered automated case notices, and to evaluate system related internal control improvement opportunities. Contact: Jeremy Brunssen, Tiffanie Green, Anne Harvey Anticipated Completion Date: June 30, 2026
Program: AL 93.778 – Grants to State for Medicaid – Allowability Corrective Action Plan: This issue arose from an oversight: Optum’s rate sheet listed calendar-year 2022 dates, but the rates corresponded to 2023. As a result of this error in the file received from Optumas, staff mistakenly processed...
Program: AL 93.778 – Grants to State for Medicaid – Allowability Corrective Action Plan: This issue arose from an oversight: Optum’s rate sheet listed calendar-year 2022 dates, but the rates corresponded to 2023. As a result of this error in the file received from Optumas, staff mistakenly processed the 2022 capitation adjustment using the 2023 rates. The overcharged Federal amount will be refunded to CMS. Contact: Snita Soni Anticipated Completion Date: April 30, 2026
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: DHHS and Medicaid and Long-Term Care (MLTC) have been actively implementing procedures and controls to ensure that payments are allowable, adequately supported, and in accordance with State and Federal regulati...
Program: AL 93.778 – Grants to States for Medicaid – Allowability Corrective Action Plan: DHHS and Medicaid and Long-Term Care (MLTC) have been actively implementing procedures and controls to ensure that payments are allowable, adequately supported, and in accordance with State and Federal regulations. As noted in the early management letter, the findings and conditions are consistent with findings from prior year(s) audits. As a result, the department had already taken significant actions throughout State Fiscal Year 2025 to implement several procedures and controls which are expected to mitigate the majority of the conditions observed in the audit. Specifically, in late February 2025, MLTC implemented systematic controls to require that GPS/IVR visit verification and recipient signature is captured for visits to be submitted for claim payment. Additional changes included tightening down, or reducing, the radius of the geofence area for location verification. Additionally, in late June 2025, the department implemented additional, significant procedures and controls which include the requirement of all PAS and Home and Community Based caregivers and providers obtain and use their unique National Provider Identifier (NPI) on all visits and claims for visits to be submitted for claim payment, new systematic controls that do not allow for unreasonable billing of units/hours in a day on both a client and caregiver level, and new controls that parse the client authorizations into weekly segments which create limits for the number of hours/units per week that can be billed for services for a client, based on the authorized amounts in the client assessment. DHHS and MLTC will continue to monitor data and claims and identify and evaluate opportunities to implement additional controls and procedures that ensure payments for these services are allowable and in accordance with State and Federal regulations. In addition to the changes in MLTC, the following actions are being implemented by Child and Family Services (CFS). CFS will collaborate with the Nebraska State Patrol to develop an automated process to compare the addresses of foster parents with the Sex Offender Registry on a quarterly basis to ensure that no registered sex offenders reside at the same household address as a ward of the state. Additionally, Agency-Supported Foster Care contracts and Relative/Kinship Caregiver Agreements will be amended to include a requirement that caregivers report all criminal citations, charges, convictions, and any individuals who have moved into the home within five (5) business days to CFS. Finally, Foster Care Regulations require background checks for all individuals in the foster home who are 18 years of age and older. There are certain crimes that make a person ineligible to provide foster care, while other criminal convictions fall under the discretionary category. To ensure consistency, CFS has centralized the review and approval of discretionary convictions that are not subject to mandatory exclusion. Contact: Jeremy Brunssen, MLTC Kathleen Stolz, CFS Anticipated Completion Date: 6/30/2026 (ongoing)
Program: AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.090 – Guardianship Assistance; AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance State/Replacement Desi...
Program: AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.090 – Guardianship Assistance; AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575 Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.767 – Children’s Health Insurance Program; AL 93.778 – Grants to States for Medicaid – Allowable Cost/Cost Principles Corrective Action Plan: A new Business Unit mapping process has been implemented that will ensure that all Business Units are correctly accounted for. In addition, procedures were updated and sent to applicable staff to ensure payroll is correctly recorded. Contact: Patrick Werner Anticipated Completion Date: Complete
Program: AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575...
Program: AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program; AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs; AL 93.575 Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.767 – Children’s Health Insurance Program; AL 93.778 – Grants to States for Medicaid – Allowable Cost/Cost Principles Corrective Action Plan: DHHS has begun strengthening processes and procedures to ensure entries are complete and accurate and in compliance with Federal regulations. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: Various, including AL 93.778 – Grants to States for Medicaid – Allowable Costs/Cost Principles Corrective Action Plan: OCIO - Efforts have been made to both reduce the number of rates for clarity as well as right size the rate to align with cost recovery expectations more effectively. In ad...
Program: Various, including AL 93.778 – Grants to States for Medicaid – Allowable Costs/Cost Principles Corrective Action Plan: OCIO - Efforts have been made to both reduce the number of rates for clarity as well as right size the rate to align with cost recovery expectations more effectively. In addition, OCIO will be engaging in a period of “no-bills” to customer agencies to draw down the identified federal funds OCIO had previously collected and are in excess of the 60-day allowable threshold. DAS Materiel – The Print Shop is reviewing other options to provide Printing Services to state agencies. Contact: OCIO - Noah Finlan; Materiel, Print Shop, Building Division – Ann Martinez. Anticipated Completion Date: OCIO – June 2026; Print Shop – ongoing.
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS has been working with contractor on a process to assist with correcting issues. In addition, leadership from the various areas in error were notified of issues and future solutions are being de...
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS has been working with contractor on a process to assist with correcting issues. In addition, leadership from the various areas in error were notified of issues and future solutions are being developed. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS will review and reconcile any discrepancies quarterly until process is confirmed to be working to ensure that Federal programs are not being charged incorrectly. Contact: Patrick Werner Anticip...
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: DHHS will review and reconcile any discrepancies quarterly until process is confirmed to be working to ensure that Federal programs are not being charged incorrectly. Contact: Patrick Werner Anticipated Completion Date: June 30, 2026
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: In 2025, The Agency developed a subrecipient monitoring tool to ensure effective controls and processes are in place. The Agency will review all findings and take appropriate actions when warr...
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: In 2025, The Agency developed a subrecipient monitoring tool to ensure effective controls and processes are in place. The Agency will review all findings and take appropriate actions when warranted. Contact: Nicole Vint Anticipated Completion Date: June 30, 2026
Program: AL 93.575 – Child Care and Development Block Grant – Allowable Costs/Cost Principles Corrective Action Plan: This was an instance of human error and was communicated to employees responsible for the transaction. Contact: Patrick Werner Anticipated Completion Date: Complete
Program: AL 93.575 – Child Care and Development Block Grant – Allowable Costs/Cost Principles Corrective Action Plan: This was an instance of human error and was communicated to employees responsible for the transaction. Contact: Patrick Werner Anticipated Completion Date: Complete
Program: AL 93.569 – Community Services Block Grant – Subrecipient Monitoring Corrective Action Plan: The Community Services Block Grant (CSBG) staff recently implemented individualized monitoring plans for each of the CSBG subrecipients. Additionally, the Office of Economic Assistance (OEA) has est...
Program: AL 93.569 – Community Services Block Grant – Subrecipient Monitoring Corrective Action Plan: The Community Services Block Grant (CSBG) staff recently implemented individualized monitoring plans for each of the CSBG subrecipients. Additionally, the Office of Economic Assistance (OEA) has established a finance team. The finance team is responsible for conducting fiscal monitoring, in conjunction with the CSBG staff, as the finance team has expertise in accounting and fiscal practices. CSBG staff and the finance team will implement a monitoring summary to document reviews, findings, corrective action plans, etc. Contact: Jill Giles Anticipated Completion Date: August 10th, 2026
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program has implemented new OEA Subrecipient Monitoring Procedures. In addition, OEA has recently hired new finance staff an...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program has implemented new OEA Subrecipient Monitoring Procedures. In addition, OEA has recently hired new finance staff and is in the process of transitioning financial monitoring to the OEA Federal Aid Administrators, who will work in conjunction with the RRP Program staff to complete monitoring and desk reviews to ensure compliance with Federal regulations. These streamlined processes with specifically trained staff will increase accuracy of the reviews and improve compliance. In addition, a monitoring summary will be utilized to document reviews, findings, corrective actions plans, etc. Contact: Sara Bockelman Anticipated Completion Date: October 30, 2026
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