Corrective Action Plans

Finding 23654 (2022-027)

Significant Deficiency 2022

State of Michigan

MI

Allowable Costs / Cost Principles Special Tests & Provisions Reporting

Finding 2022-027 SNAP Cluster, ALN 10.551 and 10.561 - System and Organization Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will annually obtain and review the SOC reports for providers that perform key control activities on behalf of MDHHS. In May 202...

Finding 2022-027 SNAP Cluster, ALN 10.551 and 10.561 - System and Organization Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will annually obtain and review the SOC reports for providers that perform key control activities on behalf of MDHHS. In May 2023, MDHHS reviewed the FMG SOC report review requirements and, after further evaluation, determined that a review is not needed for 1 of the 2 SOC reports identified in part b. and both of the SOC reports identified in part c. because they did not perform key control activities on behalf of MDHHS, which will be documented on the required OIAS review template for future SOC report reviews. The review of the SOC reports for the remaining providers is now primarily conducted by the MDHHS Compliance Division. MDHHS will work with other State agencies to identify best practices and document a centralized process to monitor the completion of SOC report reviews. MDHHS will work with OIAS to provide training as necessary. Anticipated Completion Date MDHHS plans to document the centralized process by August 31, 2023 and implement additional monitoring of SOC report reviews by September 30, 2023. Responsible Individual(s) Jim Bowen, MDHHS Andrew Piper, MDHHS

View Audit 20093

Finding 23653 (2022-015)

Significant Deficiency 2022

State of Michigan

MI

Allowable Costs / Cost Principles

Finding 2022-015 MDHHS, PACAP - Inappropriate PACAP Allocation Management Views MDHHS agrees with the finding. However, the comprehensive set of quality control measures in place during fiscal year 2022 were, and continue to be, effective in detecting errors as designed. For each quarterly cost all...

Finding 2022-015 MDHHS, PACAP - Inappropriate PACAP Allocation Management Views MDHHS agrees with the finding. However, the comprehensive set of quality control measures in place during fiscal year 2022 were, and continue to be, effective in detecting errors as designed. For each quarterly cost allocation run, statistical values varying greater than 5.00 percent of the total for that statistical group from the previous quarter are reviewed for accuracy and none of the errors cited in the finding fell outside of this range. Questioned costs from these errors is $426,682 out of $1,635,146,559 allocated in fiscal year 2022 (0.03 percent of all fiscal year 2022 allocated funds by MDHHS). Due to the linear nature of the MDHHS cost allocation process, the large administrative overhead cost pools that are included in the auditor?s samples, such as Rent/Building Occupancy and Departmentwide Administration are allocated across the entire department. The auditor?s review included all related statistical records within each statistical group for the sampled cost pools. This includes almost all statistics used in the cost allocation process for the entire fiscal year because the costs that originate in these cost pools are referenced in all other cost pools. Planned Corrective Action MDHHS implemented additional quality control analysis in comparing statistical values from the current quality control tracking file to the configuration file before loading any files into SIGMA. Any values that do not match will be analyzed and reconciled by MDHHS staff. This ensures that no values are overwritten and that any updated statistical values are reviewed in accordance with the existing quality control policies. Additional analysis steps have also been utilized for the Participants Random Moment Time Study (PRMTS) statistics to add a manual calculation column rather than submitting summarized data. For the Random Moment Time Study (RMTS) statistics, MDHHS has worked with the vendor and the vendor will add a verification check column to ensure that total responses and all adjustments are reconciled. MDHHS will verify completion upon receipt. Anticipated Completion Date MDHHS has implemented the additional quality control analysis to compare statistical values and new steps in analyzing the PRMTS statistics group. MDHHS will be incorporating the new vendor quality control steps related to the RMTS statistics effective July 2023. Responsible Individual(s) Suzanne Kyes, MDHHS Matthew McCool, MDHHS

View Audit 20093

Finding 23645 (2022-002)

Significant Deficiency 2022

San Diego Blood Bank

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

2022-002 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure all personnel charges to the program are supported by the minimum time and effort documentation outlined within 200 CFR 200.430. Explanation of disagr...

2022-002 Research and Development Cluster ? Assistance Listing No. 93.310 Recommendation: We recommend the Blood Bank implement procedures to ensure all personnel charges to the program are supported by the minimum time and effort documentation outlined within 200 CFR 200.430. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Blood Bank added review and approval processes to compare actual vs budgeted vs allowable time and effort. Names of the contact persons responsible for corrective action: Bryan Eleazar, CFO; Lisa Alexander, Direct of Grant Accounting; Jeanette Lysse, Controller Planned completion date for corrective action plan: October 29, 2021

View Audit 19755 Questioned Costs: $1

Finding 23580 (2022-001)

Material Weakness 2022

Federal Way School District No. 210

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeri Carlson 33330 8th Ave S Federal Way, WA 98003 253.945.2045 During the course of the...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeri Carlson 33330 8th Ave S Federal Way, WA 98003 253.945.2045 During the course of the audit, the District immediately took steps to obtain and review all certified payroll documents from the beginning of the project to current and verified that the contractor was compliant with federal prevailing wage rules. This information was provided to the Auditors. The District has already taken steps to ensure the additional compliance steps are followed for federally funded construction projects. The District will also ensure staff are appropriately trained on these requirements.

View Audit 17953

Finding 23571 (2022-003)

Significant Deficiency 2022

Medical University of South Carolina

SC

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305

Date: April 21, 2023 Subject: Corrective Action Plan Please find below the Medical University of South Carolina?s (MUSC) Corrective Action Plan for the finding presented by KPMG relating to our fiscal year 2022 audit conducted under the Uniform Guidance. Audit finding reference number: 2022-003 Ca...

Date: April 21, 2023 Subject: Corrective Action Plan Please find below the Medical University of South Carolina?s (MUSC) Corrective Action Plan for the finding presented by KPMG relating to our fiscal year 2022 audit conducted under the Uniform Guidance. Audit finding reference number: 2022-003 Cash Management Cause and potential effect as presented in the Summary of Findings and Questioned Costs: For 3 of the 40 samples tested, taxes were properly accrued as allowable costs but were drawn prior to payment by the University. While these costs are deemed allowable, they were not paid for prior to seeking reimbursement from the federal agency. The taxes drawn prior to payment totaled $4,035 out of a total of $784,941 tested in the sample of 40. The control to ensure that all costs were paid for prior to seeking reimbursement was not operating effectively to identify instances of noncompliance related to the applicable taxes. Name(s) of the contact person(s) responsible for corrective action: Velma G. Stamp, Director, Grants and Contracts Accounting Michael Laird, Manager, Financial Reporting, Grants and Contracts Accounting Corrective action planned: MUSC tested purchases to determine the extent of the finding. It was found that this issue was isolated to the Department of Lab Animal Research (DLAR) animal purchases made with the departmental Purchasing Card. Once this determination was made all DLAR animal purchasing card transactions were identified, for the period being audited, in order to calculate the use tax required to be paid. MUSC?s tax office then submitted amendments for each month, remitting the additional use tax as well as the applicable penalties to the South Carolina Department of Revenue. No adjustments were needed to be made to the grants impacted as these are otherwise allowable costs. We believe MUSC?s system operates adequately when use tax is flagged as required by our policies and procedures. This instance occurred due to input errors by the employee responsible for this area. As such, we have conducted training with the employee as well as the employee?s manager instructing how purchasing card transactions subject to use tax must be identified when allocating credit card purchases. In addition, we will monitor DLAR credit card purchases to ensure MUSC?s policies and procedures are being adhered to. Anticipated completion date: This corrective action has been implemented and the monitoring will be ongoing. Questions or requests for additional information related to this Corrective Action Plan may be directed to me via email at stampvg@musc.edu or by telephone at 843-792-3657. Sincerely, Velma G. Stamp, Director

View Audit 19410 Questioned Costs: $1

Finding 23548 (2022-074)

Significant Deficiency 2022

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-074a ? EOHHS will implement an enhanced invoice review documentation requirements for significant contractor invoices to ensure compliance with Uniform Guidance requirements over allowable costs in the Medicaid Program. 2022-074b ? EOHHS will improve procedures to ensure that recoupments are m...

2022-074a ? EOHHS will implement an enhanced invoice review documentation requirements for significant contractor invoices to ensure compliance with Uniform Guidance requirements over allowable costs in the Medicaid Program. 2022-074b ? EOHHS will improve procedures to ensure that recoupments are made for identified special education services deemed unallowable for Medicaid reimbursement. Anticipated Completion Date: December 2023 Contact Persons: Jason Lyon, Administrator for Medical Services Executive Office of Health and Human Services jason.lyon@ohhs.ri.gov Christopher Smith, Director of Program Integrity Executive Office of Health and Human Services christopher.smith@ohhs.ri.gov

View Audit 23102 Questioned Costs: $1

Finding 23547 (2022-073)

Significant Deficiency 2022

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles

2022-073a ? EOHHS submitted a State Plan Amendment to CMS to codify the PRTF reimbursement methodology on June 29, 2021. Since 2021, EOHHS and DCYF have been working to respond to CMS comments, including updating the cost report to be used by PRTF providers and amending the proposed State Plan lang...

2022-073a ? EOHHS submitted a State Plan Amendment to CMS to codify the PRTF reimbursement methodology on June 29, 2021. Since 2021, EOHHS and DCYF have been working to respond to CMS comments, including updating the cost report to be used by PRTF providers and amending the proposed State Plan language to address CMS questions on the reimbursement methodology. Anticipated Completion Date: EOHHS anticipates CMS approval of the State Plan Amendment before June 30, 2023. 2022-073b ? EOHHS will continue to work with DCYF to ensure that allowable medical services provided by DCYF providers are billed directly to the MMIS and subject to all designed claims processing, recipient eligibility, and provider eligibility controls. Anticipated Completion Date: Ongoing Contact Person: Dezeree Hodish, Assistant Director, Financial and Contract Management Executive Office of Health and Human Services dezeree.hodish@ohhs.ri.gov

View Audit 23102 Questioned Costs: $1

Finding 23521 (2022-068)

Significant Deficiency 2022

State of Rhode Island

RI

Reporting Allowable Costs / Cost Principles Cash Management

2022-068a ? EOHHS addressed issues with the TPL loopback file between MMIS and RI Bridges with a permanent system fix. 2022-068b ? EOHHS will assess the current process of Medicaid Administration claiming and develop a revised process to require HHS agencies to submit the reconciliations of their q...

2022-068a ? EOHHS addressed issues with the TPL loopback file between MMIS and RI Bridges with a permanent system fix. 2022-068b ? EOHHS will assess the current process of Medicaid Administration claiming and develop a revised process to require HHS agencies to submit the reconciliations of their quarterly reports to reported expenditures in RIFANS. In addition, the RIFANS documentation will be reviewed and approved prior to submission of the federal report. 2022-068c ? EOHHS will conduct this analysis and create a process to report the MCO tax on the CMS 64.11A. Anticipated Completion Date: December 2023; TPL loopback deployed into RI Bridges production on 5/19/2022. Contact Persons: Brian Tichenor, RIBridges Medicaid Administrator Executive Office of Health and Human Services brian.tichenor@ohhs.ri.gov Allison Shartrand, Assistant Director Financial and Contract Management Executive Office of Health and Human Services allison.shartrand@ohhs.ri.gov Chaz Plungis, Chief of Strategic Planning, Monitoring and Evaluation Executive Office of Health and Human Services charles.plungis@ohhs.ri.gov

View Audit 23102

Finding 23520 (2022-067)

Material Weakness 2022

State of Rhode Island

RI

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

2022-067a ? In amendment 5 with the health plans, signed in the fall of 2021, EOHHS strengthened its contractual requirements with the health plans by requiring the plans to reconcile differences between claims submitted and accepted via the encounter submission process to encounterable claims as re...

2022-067a ? In amendment 5 with the health plans, signed in the fall of 2021, EOHHS strengthened its contractual requirements with the health plans by requiring the plans to reconcile differences between claims submitted and accepted via the encounter submission process to encounterable claims as reported in the quarterly financial data cost reports within 0.1%. The contract at section 2.13.02.04 includes the following language: ?Contractor is responsible to reconcile Financial Data Cost Report (FDCR) cost allocations and the File Submission Report (FSR), which contains the encounter data reporting outlined above. The reported Incurred Expenditures submitted in the File Submission Report must align with the sum of the Direct Paid, Non-State Plan Paid, and Subcapitated Proxy Paid expenditures submitted in the Financial Data Cost Report for each state fiscal year within the point one percent (.1%) threshold. The FSR and FDCR used for this comparison will include the same paid run-out period. Failure to meet threshold will result in financial penalty and/or corrective action by EOHHS as outlined in ?Rhode Island Medicaid Managed Care Encounter Data Methodology, Thresholds and Penalties for Non-Compliance.?? Achieving this level of compliance has proven more difficult than anticipated. To date, EOHHS has not imposed any financial penalties as a result of this new requirement. We have, however, worked proactively with the health plans to resolve outstanding issues and reconcile differences. EOHHS staff meet with managed care staff regularly throughout the month to resolve issues that arise during the claims submission process and to determine the root cause for claim rejections. This work is ongoing. EOHHS plans to further strengthen its oversight and improve plan compliance with the procurement of the managed care contracts. That revised encounter data quality plan, which is subject to further modification into the fall as we prepare the revised procurement documentation, is available on EOHHS?s website, here: https://eohhs.ri.gov/sites/g/files/xkgbur226/files/2021-10/4.1-rhode-island-medicaid-managed-care-encounter-data-quality-measurement-20210826.pdf Anticipated Completion Date: Ongoing Contact Person: Bill McQuade, Chief of Program Analytics Executive Office of Health and Human Services bill.mcquade@ohhs.ri.gov 2022-067b ? Over the course of the last two FY audits, EOHHS continued to make improvements to automatically identify and terminate Medicaid eligibility for deceased individuals. EOHHS has completed root cause analysis and has submitted business requirements for SFY24 Annual Planning to resolve downstream issues in the MMIS when Date of Death (DoD) is not received from RI Bridges or associated interface. EOHHS has submitted both an interim business plan (IBP) and permanent system interface modification to align date of death data between RI Bridges and MMIS. Anticipated Completion Date: Ongoing. IBP is scheduled for implementation in June 2023, while the permanent system modification will be scheduled later in CY2024 post SFY24 annual planning decisions. Contact Person: Brian Tichenor, RIBridges Medicaid Administrator Executive Office of Health and Human Services brian.tichenor@ohhs.ri.gov

View Audit 23102 Questioned Costs: $1

Finding 23504 (2022-063)

None 2022

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Eligibility

DHS OCC is currently working with the Office of Internal Audits (OIA), DHS Collections, Claims and Recovery Unit (CCRU), Policy and Legal teams to review/update the existing DHS/OIA MOU and to operationalize recapture of overpayments resulting from fraudulent practices. CCAP regulations were update...

DHS OCC is currently working with the Office of Internal Audits (OIA), DHS Collections, Claims and Recovery Unit (CCRU), Policy and Legal teams to review/update the existing DHS/OIA MOU and to operationalize recapture of overpayments resulting from fraudulent practices. CCAP regulations were updated in 2018 to state that unintentional/error based overpayments to families would be reclaimed by CCRU and unintentional/error based overpayments to providers would be reclaimed by OCC Financial Management. This would require manual processing pending RIBridges functionality updates. In cases where OIA issues a determination of IPV/fraud OIA will refer the case to CCRU for collection and recoupment. Anticipated Completion Date: April 2024 Contact Person: Sharon Fitzgerald, CCAP Administrator Department of Human Services sharon.fitzgerald@dhs.ri.gov

View Audit 23102 Questioned Costs: $1

Finding 23497 (2022-003)

Significant Deficiency 2022

Little Eagle Grant School

SD

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

School Policy establishes purchase procedures for school employees. These procedures describe the proper documentation necessary for purchases being made using school funds. A recommendation will be made that any employee making a purchase on the school?s behalf that fails to provide proper document...

School Policy establishes purchase procedures for school employees. These procedures describe the proper documentation necessary for purchases being made using school funds. A recommendation will be made that any employee making a purchase on the school?s behalf that fails to provide proper documentation of the purchase will be made to reimburse the school for the amount within a specified time frame to be determined by the School Board.

View Audit 19976 Questioned Costs: $1

Finding 23476 (2022-060)

Significant Deficiency 2022

State of Rhode Island

RI

Subrecipient Monitoring Allowable Costs / Cost Principles

RIDOH agrees with the finding and recommendation. RIDOH agrees that redirection of accounting and budgets will require updated contract modifications and subaward forms to ensure proper identification of relevant federal program information, including CFDA number and federal grant name. RIDOH belie...

RIDOH agrees with the finding and recommendation. RIDOH agrees that redirection of accounting and budgets will require updated contract modifications and subaward forms to ensure proper identification of relevant federal program information, including CFDA number and federal grant name. RIDOH believes that the deficiencies occurred due to use of placeholder accounts in contract approval forms for SFY22 when HEZ contract extensions were being prepared at the end of SFY21 for SFY22. Per COVID Governance, a placeholder account number (4875999.02) was created in RIFANS for anticipated additional federal funds (which were not awarded). This placeholder account was used in the COVID Mapping document early in SFY22 and all the contract approval forms had to match the current COVID Mapping document in order to be processed. In addition, the funding sources for SFY22 COVID activities changed frequently as the FEMA 100% reimbursement deadline was extended quarter by quarter through all of SFY22. However, all changes to approved funding for all HEZ contracts should have been appropriately documented in the contract files. RIDOH will take the following steps: ? Memoranda will be written to document the use of placeholder accounts in SFY22 subaward extension approval forms, and all appropriate account numbers and amounts that replaced the placeholder accounts will be documented as approved funding for the subaward purpose. ? Files for SFY23 subawards charged to ELC grants will be reviewed to verify that appropriate funding approval documentation is included. Memoranda will be written to document any funding changes not appropriately captured in subaward approval forms. ? Any placeholder accounts that may have been used for SFY24 subaward amendments will be identified and the list disseminated to all contract managers with instructions to check with COVID Finance leadership to verify the accounts that should be used if a placeholder account was included in any subaward approval paperwork. Assure that appropriate documentation is created and stored if the funding source(s) for any subawards change from the original signed authorization. In the event that funding sources are added, contract modifications shall be issued including applicable Sub-Award forms properly identifying applicable funding sources. Anticipated Completion Date: September 30, 2023 Contact Persons: Alisha Collela, Chief Financial Officer Department of Health alisha.collela@health.ri.gov Dorinda Keene, Deputy CFO/Purchasing Department of Health dorinda.l.keene@health.ri.gov Carla Lundquist, Deputy CFO/Federal Grants Manager Department of Health carla.lundquist@health.ri.gov

View Audit 23102

Finding 23469 (2022-059)

Significant Deficiency 2022

State of Rhode Island

RI

Allowable Costs / Cost Principles

RIDOH agrees with the finding and recommendation. RIDOH has established a dedicated SharePoint site (via Microsoft Teams) for centralized storage of timesheets, although due to staffing and training scheduling challenges, the central repository for all signed time sheets is not yet being used by all...

RIDOH agrees with the finding and recommendation. RIDOH has established a dedicated SharePoint site (via Microsoft Teams) for centralized storage of timesheets, although due to staffing and training scheduling challenges, the central repository for all signed time sheets is not yet being used by all RIDOH Divisions and Centers to store signed weekly time sheets. This contributed to the difficulty in locating SFY2022 time sheets signed by both the staff member and supervisor instead of only by the staff member. There has been considerable turnover of Master Time Sheet (MTS) Coordinators, the staff members responsible for receiving signed weekly time sheets, transferring information to the HR/payroll generated MTS, submitting the approved MTS to HR/Payroll, and saving/storing the signed time sheets electronically. Additional training will be provided to the MTS Coordinators during SFY23 Qtr4 to assure that all time sheets will be organized and accessible in the central repository. The MTS Coordinators will be required to save all SFY2023 weekly time sheets to the SharePoint site. The list of Programs/Activities and associated account numbers in the RIDOH Time Sheet Workbooks is updated quarterly, and training has been provided to assure staff are recording their hours on the appropriate activities and accounts. As of SFY2023 Quarter 4, RIDOH staff may no longer select ?ICS ? C (COVID-19)? in their Time Sheet Workbooks as a Program/Activity and must select a more descriptive COVID Program/Activity that reflects the COVID Workstream they are supporting and includes the appropriate/allowable account numbers for that Workstream. Finance staff will review time sheet workbooks for SFY2023 Quarters 1 through 3, to identify any staff that used ?ICS ? C (COVID-19)? instead of a specific COVID Workstream on their time sheets and will work with those staff to submit appropriately signed revised time sheets reflecting the COVID Workstream supported. Anticipated Completion Date: September 30, 2023 Contact Persons: Alisha Collela, Chief Financial Officer Department of Health alisha.collela@health.ri.gov Carla Lundquist, Deputy CFO/Federal Grants Manager Department of Health carla.lundquist@health.ri.gov

View Audit 23102

Finding 23460 (2022-056)

Significant Deficiency 2022

State of Rhode Island

RI

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-056a ? RIDE finance will establish procedures by 10/31/23. 2022-056b ? RIDE finance and IT will develop and implement a schedule by 10/31/23. 2022-056c ? RIDE finance and IT will determine relevancy of complementary controls in the SOC2 report by 9/30/23. 2022-056d ? RIDE finance and IT will...

2022-056a ? RIDE finance will establish procedures by 10/31/23. 2022-056b ? RIDE finance and IT will develop and implement a schedule by 10/31/23. 2022-056c ? RIDE finance and IT will determine relevancy of complementary controls in the SOC2 report by 9/30/23. 2022-056d ? RIDE finance and IT will develop and implement an IT vendor management process by 12/31/23. Anticipated Completion Date: December 31, 2023 Contact Person: Mark Dunham, Director, Finance Office Department of Elementary and Secondary Education mark.dunham@ride.ri.gov

View Audit 23102

Finding 23455 (2022-053)

Significant Deficiency 2022

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles

The Pandemic Recovery Office (PRO) has contacted the vendor and asked for the monthly percentage resource allocation among the various programs for which the vendor performed duties. The period covered is July 1, 2021 through June 30, 2022. The vendor has verbally agreed to provide this informatio...

The Pandemic Recovery Office (PRO) has contacted the vendor and asked for the monthly percentage resource allocation among the various programs for which the vendor performed duties. The period covered is July 1, 2021 through June 30, 2022. The vendor has verbally agreed to provide this information and PRO has sent a formal request for the information via e-mail. Anticipated Completion Date: The PRO requested that the vendor provide this information ?as soon as it is feasible to do so.? The vendor has indicated in writing that the information will be provided no later than May 12, 2023. Contact Person: Paul Dion, Director Department of Administration, Pandemic Recovery Office paul.l.dion@doa.ri.gov

View Audit 23102 Questioned Costs: $1

Finding 23452 (2022-052)

Material Weakness 2022

State of Rhode Island

RI

Allowable Costs / Cost Principles Cash Management Eligibility

Due to the continuing changes to the guidance for these funds, the Department did not begin reconciliations of the funds until mid FY22. The Department has been reconciling the funds and expects to complete before FY23 close. We have not found instances where funds were reimbursed multiple times. ...

Due to the continuing changes to the guidance for these funds, the Department did not begin reconciliations of the funds until mid FY22. The Department has been reconciling the funds and expects to complete before FY23 close. We have not found instances where funds were reimbursed multiple times. Anticipated Completion Date: June 30, 2023 Contact Person: Dorothy Pascale, State Controller Department of Administration, Office of Accounts and Control dorothy.z.pascale@doa.ri.gov

View Audit 23102

Finding 23451 (2022-051)

Significant Deficiency 2022

State of Rhode Island

RI

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

The most recent federal pandemic recovery awards have been administered as an appropriation of funds. This tightens the controls over the use of the funds, ensures performance metrics were agreed to prior to release of funds to the subrecipient, and requires consistent reporting and monitoring of p...

The most recent federal pandemic recovery awards have been administered as an appropriation of funds. This tightens the controls over the use of the funds, ensures performance metrics were agreed to prior to release of funds to the subrecipient, and requires consistent reporting and monitoring of performance metrics. Anticipated Completion Date: Completed prior to release of audit. Contact Person: Paul Dion, Director Department of Administration, Pandemic Recovery Office paul.l.dion@doa.ri.gov

View Audit 23102

Finding 23442 (2022-048)

Significant Deficiency 2022

State of Rhode Island

RI

Allowable Costs / Cost Principles Period of Performance

Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with Period of Performance. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transpo...

Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with Period of Performance. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transportation loren.doyle@dot.ri.gov

View Audit 23102

Finding 23436 (2022-045)

Material Weakness 2022

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Cash Management

These reimbursements will be reviewed by an independent individual for accuracy. Anticipated Completion Date: Immediately Contact Person: Caroline Muldoon, Grants Specialist Rhode Island Public Transit Authority cmuldoon@ripta.com

View Audit 23102 Questioned Costs: $1

Finding 23435 (2022-044)

Material Weakness 2022

State of Rhode Island

RI

Allowable Costs / Cost Principles Cash Management Eligibility

This documentation will include expense reimbursements being prepared based on the Authority?s general ledger going forward. Anticipated Completion Date: Immediately Contact Person: Caroline Muldoon, Grants Specialist Rhode Island Public Transit Authority cmuldoon@ripta.com

View Audit 23102

Finding 23428 (2022-037)

None 2022

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles

2022-037a ? The Department disagrees with the classification that these costs are questionable. Prior to the issuance of this single audit, the Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs. Our federal p...

2022-037a ? The Department disagrees with the classification that these costs are questionable. Prior to the issuance of this single audit, the Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs. Our federal partner agreed with this methodology and agreed that these costs are allowable and this was simply an administrative error. Anticipated Completion Date: June 1, 2023 (subject to federal partner timeline) 2022-037b ? The Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs prior to the issuance of this audit report. Anticipated Completion Date: May 15, 2023 (subject to federal partner timeline) Contact Person: Alex Herald, Administrator of Financial Management Department of Administration, Office of Accounts & Control alexander.herald@doa.ri.gov

View Audit 23102 Questioned Costs: $1

Finding 23419 (2022-005)

None 2022

Territory of American Samoa

AS

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

This finding has been addressed in fiscal year 2023. ASGDOE school lunch Is working with a representative who oversees civil rights for the USDA wester region. Civil rights training for all SLP staff continues yearly with sign-in sheets and agendas for documentation purposes. Reports are submitted t...

This finding has been addressed in fiscal year 2023. ASGDOE school lunch Is working with a representative who oversees civil rights for the USDA wester region. Civil rights training for all SLP staff continues yearly with sign-in sheets and agendas for documentation purposes. Reports are submitted to USDA for inventory and mean counts on the 15th of each month. Special dietary accomodations have since been rolled out and schools have been notified of the process should a student require accomodation. USDA has an on-site visit scheduled not that borders are open. Key individuals responsible: SLP Assistant Director Christina Fualaau. Will be completed and closed in 2023.

View Audit 18950

Finding 23380 (2022-001)

None 2022

Hollis-Brookline Cooperative School District

NH

Allowable Costs / Cost Principles Cash Management School Nutrition Programs

Finding Summary: The Hollis Brookline Cooperative School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $395,282. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down pla...

Finding Summary: The Hollis Brookline Cooperative School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $395,282. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down plan for reducing the Food Service Fund Balance to compliance level during the 2022-23 fiscal year, and has submitted the plan to the State of New Hampshire Department of Education for approval. Anticipated Completion Date: June 30, 2023

View Audit 23711

Finding 23370 (2022-002)

Significant Deficiency 2022

Siena/francis House and Subsidiaries

NE

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.318

Condition: The Organization?s procurement policy is not consistent with the general procurement standards as defined in Title 2, CFR Part 200. Certain provisions of the Organization?s policies were lacking or not consistent with the policies outlined in the general procurement standards. Pla...

Condition: The Organization?s procurement policy is not consistent with the general procurement standards as defined in Title 2, CFR Part 200. Certain provisions of the Organization?s policies were lacking or not consistent with the policies outlined in the general procurement standards. Planned Corrective Action: The Organization is in the process of reviewing amending its financial control policy manual to be more consistent with the requirements of 2 CFR 200. The revised policy manual is scheduled to be submitted to the Board of Directors for approval at the September board meeting. Contact Person: John Bendon, Director of Finance / Controller Anticipated Completion Date: September 30, 2023

View Audit 22997

Finding 23368 (2022-001)

Significant Deficiency 2022

Fdny Foundation, Inc.

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The Foundation agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.

View Audit 18766

Corrective Action Plans

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