Corrective Action Plans

Finding 388460 (2023-001)

Significant Deficiency 2023

NY

Questioned Costs Eligibility Significant Deficiency

2023-001 Program Eligibility—Significant Deficiency United States Department of Education - ALN 84.268 Federal Direct Student Loans Program Criteria: Students who receive federal student aid are required to be enrolled in an eligible program. Eligible programs must be included in an institution’s ac...

2023-001 Program Eligibility—Significant Deficiency United States Department of Education - ALN 84.268 Federal Direct Student Loans Program Criteria: Students who receive federal student aid are required to be enrolled in an eligible program. Eligible programs must be included in an institution’s accreditation and authorized by the State and the US Department of Education. Condition: The Law School disbursed federal student aid to 63 students, totaling approximately $2,115,747, enrolled in an ineligible program; the LL.M. program. Context: The impact was to 63 students over a four-year period. Cause: The Master of Laws (LL.M) Program was included in the Law School’s ECAR which was approved by the Department of Education. The Law School’s accreditation by the American Bar Association does not cover programs outside of the Juris Doctorate program. As such, the LL.M program was not properly accredited and therefore not an eligible program. The ECAR was subsequently amended to remove this program. Effect: Federal student aid funds were inappropriately disbursed to students in an ineligible program which resulted in the Law School entering into a settlement agreement with the U.S. Department of Education pursuant to which the Law School reimbursed and paid a fine to the US Department of Education. Questioned Costs: $2,115,747 Recommendation: We recommend the Law School review new or modified programs to ensure program eligibility requirements are met. Corrective Actions Taken: Upon notification from Department of Education regarding this concern, the Law School discontinued disbursement of Title IV funds to students of the LL.M. program and will not disburse those funds to students of that program until it receives additional accreditation. The Law School is currently working on obtaining accreditation from the Middle States Commission on Higher Education for its existing LL.M. and future Master’s degree programs. Responsible Person: David D. Meyer, President and Dean, (718) 780-7901, david.meyer@brooklaw.edu

View Audit 300177 Questioned Costs: $1

Finding 388430 (2023-009)

Significant Deficiency 2023

State of Hawaii, Department of Accounting and General Services

HI

Questioned Costs Eligibility Significant Deficiency

Finding No. 2023‐009 – Eligibility (Significant Deficiency) State Department of Labor and Industrial Relations AL Number: 17.225 Program Title: Unemployment Insurance Condition The audit identified two payments where the recipients did not make the minimum number of work search contacts. Current Sta...

Finding No. 2023‐009 – Eligibility (Significant Deficiency) State Department of Labor and Industrial Relations AL Number: 17.225 Program Title: Unemployment Insurance Condition The audit identified two payments where the recipients did not make the minimum number of work search contacts. Current Status of Corrective Action Plan Concur. Hawaii UI issued a memo, dated September 22, 2023, reminding the local offices of the minimum work search requirements under Administrative Rule 12‐5‐35(c) and for the adjudication unit to conduct a fact‐finding as to the reasons for the claimant’s non‐compliance. Hawaii UI is currently working on a project to enhance the work search process and requirements using a grant awarded to UI by US Department of Labor. The project will allow expansion to the work search reporting requirement on the front‐end of the online weekly claim certification process to include employer job search details. The process entails the use of Behavioral Insight techniques to encourage accurate reporting of the work search requirement and provide a log of their work search efforts. These enhancements will help claimants better understand UI program requirements including: -What claimants should report and why, -The reporting expectations at various decision points throughout the certification process while they still have time to meet the requirements, -Convey the consequences of intentionally providing false information or making mistakes during reporting, and -Imposing a denial of benefits for weeks in which the claimant does not meet the work search eligibility requirement. Person Responsible Sheryl Maligro, UI Program Supervisor Anticipated Date of Completion The enhancements to the Work Search Process are anticipated to be completed in June 2024.

View Audit 300162 Questioned Costs: $1

Finding 388346 (2023-004)

None 2023

Department of Education, State of Hawaii

HI

Internal Control / Segregation of Duties Eligibility § 200.403

2023-004 Student Eligibility – Control Deficiency View of Responsible Officials Management agrees with the finding and provides more context regarding the finding. Participant eligibility procedures are based on USC §3272 and §3102 were created for Adult Education Family Literacy Act (AEFLA)-fun...

2023-004 Student Eligibility – Control Deficiency View of Responsible Officials Management agrees with the finding and provides more context regarding the finding. Participant eligibility procedures are based on USC §3272 and §3102 were created for Adult Education Family Literacy Act (AEFLA)-funded adult schools. The procedures were distributed, and training was provided on March 31, 2023 to address prior audit Finding No. 2022-03. The enrollment record that did not meet the criteria for eligibility in the Single Audit Fiscal Year Ending 06/30/23 had an intake date of September 15, 2022, approximately six months before the procedures were distributed and training provided. A corrective action has already taken place through the March 31, 2023 procedures distribution and training. The AEFLA-funded adult schools are aware that all participants reported in the AEFLA reporting system, known as the National Reporting System, including participants in workplace adult education and literacy activities as defined in United States Code, Title 29, Chapter 32 Workforce Innovation and Opportunity Act §3272, must meet AEFLA eligibility requirements. Corrective Action Plan Participant eligibility procedures for AEFLA-funded adult schools based on USC §3272 and §3102 will be reviewed annually with AEFLA-funded adult schools through a technical assistance session. The procedures inform the staff of the AEFLA-funded adult school of the following: • The Workforce Innovation and Opportunity Act • The Adult Education and Family Literacy Act • The relevant US Code and Code of Federal Regulations • A definition of AEFLA-eligible individuals • Categories of funding and their purpose • The role of the US DOE Office of Career Technical and Adult Education • The role of the Hawaii state director for adult education • The role of the AEFLA-funded local service providers Contact Person: Dan Miyamoto, TA Community Education Specialist Curriculum Innovation Branch Office of Curriculum and Instructional Design Anticipated Completion Date: August 31, 2024

View Audit 300126

Finding 388328 (2023-002)

Significant Deficiency 2023

Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce

WY

Allowable Costs / Cost Principles Eligibility Period of Performance § 200.303

Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: The Medical Center was not able to provide supporting invoices for t...

Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: The Medical Center was not able to provide supporting invoices for two of the testing selections. An additional selection contained a keying error. Responsible Individuals: Amy Spieker, Director Community Health and Analysis, and Erika Novick, Operations Manager Corrective Action Plan: The Program Director and Operations Manager will ensure all invoices are properly submitted and approved prior to including the expenses in the reimbursement requests. Program Director/Director of Community Health and Analysis will review draws/invoices to ensure amounts on supporting documents agree to the amounts submitted in the reimbursement requests. Finance will also revise Corporate Card Policy by June 30, 2024, to include expense reports being submitted in a timely manner. Finance will review open expense reports with card holder and their supervisor monthly. Anticipated Completion Date: April 1, 2024

View Audit 300118

Finding 388300 (2023-001)

Significant Deficiency 2023

Santa Barbara Community College District

CA

Questioned Costs Subrecipient Monitoring Eligibility

Response Two different sets of guidelines were issued for the Coronavirus State and Local Fiscal Recovery Funds. The first set of guidelines were issued in March 2021 (Attachment A). These first set of guidelines allowed undocumented students to receive the award #4 (Attachment A). These are the g...

Response Two different sets of guidelines were issued for the Coronavirus State and Local Fiscal Recovery Funds. The first set of guidelines were issued in March 2021 (Attachment A). These first set of guidelines allowed undocumented students to receive the award #4 (Attachment A). These are the guidelines that were used to award students monies from this fund. During the audit, it was noted that SBCC incorrectly awarded undocumented students with monies from the Coronavirus State and Local Fiscal Recovery Funds. SBCC was not aware at the time of awarding these monies that a second guidance memo had been issued by the Community Colleges of California Chancellor’s Office (CCCCO) on Friday, January 21,2022 (Attachment B). The updated memo clearly stated that undocumented students were no longer eligible for these funds. SBCC had not updated its protocols to match the second memo due to staffing issues within th e financial aid office. Specifically, the manager of the Financial Aid Office was out on disability leave from January 26 through September 28, 2022. However, no funds were awarded during this absence. Within the new guidance, a new process stated how to corrects awards given to candidates originally eligible (undocumented students) under the first memo, but no longer eligible under the second memo. Per the second memo, any incorrectly awarded funds under the first policy were to be replaced with other funds that undocumented students are eligible to receive. Corrective Action To correct the incorrect awarding of funds to ineligible candidates, SBCC cancelled the awards to now ineligible recipients of Early Action Fund (EMASS/SRFR) and replace d them with awards from AB19 monies, which were rolled over from 22-23. SBCC also used monies from remaining HEERF/CARES funds, which allowed for awards to undocumented students. In total, SBCC corrected 16 awards totaling $48,000. SBCC’s records now reflect that no undocumented students received Coronavirus State and Local Fiscal Recovery Funds. Going forward, SBCC is now awarding under the correct guidelines. No further awards have been made to undocumented students. The fund is winding down and will be spent in full by the end of the 23-24 fiscal year.

View Audit 300097 Questioned Costs: $1

Finding 388296 (2023-003)

Significant Deficiency 2023

Georgetown College

KY

Questioned Costs Student Financial Aid Eligibility

A. Comments on the Findings and Recommendations: The College concurs with the isolated finding of one instance out of the 40 FSA recipients tested ineligible funds were disbursed for a student failing to meet SAP standards. Auditor Recommendation: We recommend the College review the SAP status of al...

A. Comments on the Findings and Recommendations: The College concurs with the isolated finding of one instance out of the 40 FSA recipients tested ineligible funds were disbursed for a student failing to meet SAP standards. Auditor Recommendation: We recommend the College review the SAP status of all students at the end of each payment period to assess if students are properly or improperly in compliance with the SAP policy. B. Actions Taken or Planned: The College will follow the auditor's recommendation and review SAP statuses at the conclusion of each tuition payment period. The College recognizes this as an isolated incident and will continue to ensure the current SAP procedures are followed for all students by reviewing their standing at the conclusion of each pay period for SFA recipients. Multiple staff from varying departments will receive training as it pertains to reviewing SAP and the timeline it must be completed. Additionally, the third-party servicer will conduct internal control reviews on SAP each pay period. Status of Corrective Action Plan on Prior Year Audit Findings: All errors identified involving student records from the prior FSA Compliance Audit for the year ended June 30, 2023, have been satisfactorily resolved.

View Audit 300086 Questioned Costs: $1

Finding 388295 (2023-002)

Significant Deficiency 2023

Georgetown College

KY

Eligibility Special Tests & Provisions

A. Comments on the Finding and Recommendations: The College concurs with the finding of not providing the Right to Cancel notification to 5 students in the sample. Auditor Recommendation: We recommend the College update their notification to students to include wording about students right to cancel...

A. Comments on the Finding and Recommendations: The College concurs with the finding of not providing the Right to Cancel notification to 5 students in the sample. Auditor Recommendation: We recommend the College update their notification to students to include wording about students right to cancel their TEACH Grant. B. Actions Taken or Planned: The College will follow the auditor's recommendation to update the notification to students and notes that this as an isolated incident. The College will review and update their disbursement notification process for the TEACH Grant. The update will be aligned with the disbursement notification procedures used for the Direct Loan program. Additionally, the third-party servicer will perform internal control reviews during each pay period to verify accurate and timely dissemination of disbursement notifications for TEACH Grant.

View Audit 300086

Finding 388294 (2023-001)

None 2023

Georgetown College

KY

Questioned Costs Eligibility Special Tests & Provisions

A. Comments on the Finding and Recommendations: The College concurs with this isolated finding for two students in the sample. Auditor recommendation: We recommend the College implement procedures and review the aggregate amount of TEACH Grant disbursed to all students to verify the student is not o...

A. Comments on the Finding and Recommendations: The College concurs with this isolated finding for two students in the sample. Auditor recommendation: We recommend the College implement procedures and review the aggregate amount of TEACH Grant disbursed to all students to verify the student is not over disbursed. B. Actions Taken or Planned: The College will follow the auditor's recommendation and review the current procedures to reduce the risk of human error. The College will implement a tracking mechanism for TEACH Grant awards to monitor the award limit statuses for students throughout their enrollment period. Training will be provided to the financial planning staff regarding the awarding and maximum eligibility for TEACH Grants. Additionally, the third-party servicer will perform internal control reviews during each pay period to verify accurate awarding of the TEACH Grant.

View Audit 300086 Questioned Costs: $1

Finding 388290 (2023-001)

Significant Deficiency 2023

Shasta County Office of Education

CA

Subrecipient Monitoring Eligibility School Nutrition Programs

This error was due to clerical oversight. The program has reviewed the processes in place with the appropriate staff and has implemented additional layers of review to ensure compliance.

View Audit 300075

Finding 388239 (2023-003)

None 2023

William Peace Universirty

NC

Eligibility

The Financial Aid Department will review processes and put proper procedures and training in place to ensure the proper calculation for cost of attendance is being used. Individuals Responsible for Corrective Action Plan: Damon Wade, VP for Enrollment Management and Marketing. Anticipated Complet...

The Financial Aid Department will review processes and put proper procedures and training in place to ensure the proper calculation for cost of attendance is being used. Individuals Responsible for Corrective Action Plan: Damon Wade, VP for Enrollment Management and Marketing. Anticipated Completion Date: September 2024

View Audit 300044

Finding 388238 (2023-002)

None 2023

William Peace Universirty

NC

Student Financial Aid Eligibility

The Financial Aid Department will review processes and put proper procedures and training in place to ensure Federal Pell Grant awards are properly calculated and awarded. Individuals Responsible for Corrective Action Plan: Damon Wade, VP for Enrollment Management and Marketing. Anticipated Compl...

The Financial Aid Department will review processes and put proper procedures and training in place to ensure Federal Pell Grant awards are properly calculated and awarded. Individuals Responsible for Corrective Action Plan: Damon Wade, VP for Enrollment Management and Marketing. Anticipated Completion Date: September 2024

View Audit 300044

Finding 388233 (2023-001)

Significant Deficiency 2023

Inter-Tribal Council of Louisiana, Inc.

LA

Eligibility

Management acknowledges that the Organization did not properly recertify participants within the required 12-month period. To rectify the noncompliance issue regarding the recertification of SCSEP (Senior Community Service Employment Program) participants for eligibility within the mandated 12-mont...

Management acknowledges that the Organization did not properly recertify participants within the required 12-month period. To rectify the noncompliance issue regarding the recertification of SCSEP (Senior Community Service Employment Program) participants for eligibility within the mandated 12-month timeframe. This plan aims to address the gap in adherence to program regulations and ensure ongoing compliance with recertification protocols. • Immediate: Initiate the review of current procedures and identify root causes. • By April 30, 2024: Develop and disseminate clear guidelines for recertification, along with associated training sessions for staff. • By June 30, 2024: Implement monitoring mechanisms and technology solutions to support efficient recertification processes. • Ongoing: Continuously monitor and adjust strategies as needed to ensure sustained compliance with recertification requirements. The responsibility for overseeing the implementation of this corrective action plan lies with the Aging Services Director, who will coordinate efforts across all stakeholders involved in the recertification process. By implementing the outlined corrective actions, we aim to address the noncompliance issue regarding the recertification of SCSEP participants for eligibility within the mandated 12-month timeframe. Through enhanced procedures, training, monitoring, and resource allocation, we are committed to ensuring ongoing compliance with program regulations and safeguarding the integrity of the SCSEP program.

View Audit 299998

Finding 388191 (2023-008)

Significant Deficiency 2023

McKendree University

IL

Student Financial Aid Eligibility Significant Deficiency § 200.303

2023-008 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2023-008 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University review processes to complete and review timesheets for FWS students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university will review processes associated with the employment of students who are paid with Federal Work Study funds. Names of the contact persons responsible for corrective action: Patrick Michael and Ricardo Ortega Planned completion date for corrective action plan: June 30, 2024

View Audit 299965

Finding 388167 (2023-004)

Significant Deficiency 2023

McKendree University

IL

Matching / Level of Effort / Earmarking Student Financial Aid Eligibility § 200.303

2023-004 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2023-004 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Processes have been updated to ensure exit counseling is conducted and properly documented for all students that require it and new employees have been trained on this requirement. Name of the contact person responsible for corrective action: Patrick Michael Planned completion date for corrective action plan: June 30, 2024

View Audit 299965

Finding 388161 (2023-003)

Significant Deficiency 2023

McKendree University

IL

Matching / Level of Effort / Earmarking Eligibility Significant Deficiency § 200.303

2023-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2023-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university had a large turnover in employees during the 2022-2023 academic year and missed sending some notifications on loan disbursements. The department has been fully staffed since June 2023. Processes were corrected in Spring 2023 to address this in the future. Name of the contact person responsible for corrective action: Patrick Michael Planned completion date for corrective action plan: June 30, 2024

View Audit 299965

Finding 388120 (2023-008)

Significant Deficiency 2023

Delaware State Housing Authority

DE

Questioned Costs Matching / Level of Effort / Earmarking Eligibility

DSHA will ensure accurate calculation of applicant income. This will include implementing standardized procedures for verifying income sources, documenting calculations, and reviewing income determinations for accuracy. Additional training will be available to the processing team responsible for cal...

DSHA will ensure accurate calculation of applicant income. This will include implementing standardized procedures for verifying income sources, documenting calculations, and reviewing income determinations for accuracy. Additional training will be available to the processing team responsible for calculating applicant income. This will focus on proper methods for verifying income, calculating income eligibility, and identifying common errors that may lead to overpayments. The HAF Program Manager will coordinate with the Vendor to ensure accuracy of income calculations and prevent overpayments on assistance received. This corrective plan will be implemented immediately. Responsible Official: Brian Rossello, Director of Housing Finance Completion Date: March 2024

View Audit 299937 Questioned Costs: $1

Finding 388116 (2023-004)

Significant Deficiency 2023

Delaware State Housing Authority

DE

Questioned Costs Allowable Costs / Cost Principles Eligibility

DSHA recognizes that there were cases where cases were paid more than allowable under UST Program Guidelines. In future direct assistance programs, DSHA will update policies and procedures to add an internal DSHA staff review of any case that is approved for payment to ensure that program recipient...

DSHA recognizes that there were cases where cases were paid more than allowable under UST Program Guidelines. In future direct assistance programs, DSHA will update policies and procedures to add an internal DSHA staff review of any case that is approved for payment to ensure that program recipients are not approved for payments extending the UST’s current eighteen (18) months of assistance. DSHA will incorporate measures that regulate how direct payments are coded within its accounting department to ensure that all outgoing payments are made from the associated ERA account. Responsible Official: Devon Manning, Director of Policy and Planning. Completion Date: July 2023

View Audit 299937 Questioned Costs: $1

Finding 388093 (2023-001)

Significant Deficiency 2023

Elizabeth City Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan For the year ended june 30,2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Sandra Perry Executive Director Corrective Action: We will implement proper internal c...

Corrective Action Plan For the year ended june 30,2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Sandra Perry Executive Director Corrective Action: We will implement proper internal control procedures for the Low Rent Public Housing eligibility requirements. Proposed Completion Date: Immediately.

View Audit 299931

Finding 388048 (2023-092)

Significant Deficiency 2023

State of Maine

ME

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303

Department: Health and Human Services Administrative and Financial Services Title: Internal control over Medicare Part B premium payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office for Family Independence (OFI) will ensure the monthly...

Department: Health and Human Services Administrative and Financial Services Title: Internal control over Medicare Part B premium payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office for Family Independence (OFI) will ensure the monthly report from the data team captures all discrepancies based on the CMS monthly reporting for Medicare Part B. OFI will revise and implement standard operating procedures, including oversight procedures, ensuring monthly documentation of completed reconciliations. Completion Date: May 1, 2024 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

View Audit 299909

Finding 388031 (2023-088)

Material Weakness 2023

State of Maine

ME

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over the Adoption Assistance – Title IV-E eligibility and benefit determination process needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s Adoption Program Manager will educa...

Department: Health and Human Services Title: Internal control over the Adoption Assistance – Title IV-E eligibility and benefit determination process needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department’s Adoption Program Manager will educate and train the Adoption FRS workers on the proper completion of the Application for Adoption Assistance Checklists. The Department’s Adoption Program Manager will review the final Adoption Assistance Packet for completeness before approving. The Department’s Adoption Program Manager will educate and train the District Caseworkers and Supervisors on the proper completion of the Application for Adoption Assistance Checklist. The Department’s Adoption Manager will work with the OCFS team on enhancing the Adoption Policy. The Department’s Adoption Program Manager will update the Adoption Assistance Checklist in Katahdin to state it will be returned to the district if not completed and signed by the caseworker and supervisor. The Department will organize a workgroup to evaluate how to improve the financial review process and define any changes needed to be implemented in Katahdin to support validating that payments are processed appropriately. Completion Date: April 1, 2024 (first and second items), June 1, 2024 (third item), September 1, 2024 (fourth and fifth items) and October 1, 2024 (sixth item) Agency Contact: Karen Benson, Adoption Program Manager, DHHS, 207-561-4208

View Audit 299909

Finding 388025 (2023-086)

Material Weakness 2023

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over the Foster Care – Title IV-E eligibility and benefit determination process needs improvement Questioned Costs: Known: $8,006 Likely: $220,373 Status: Corrective action in progress Corrective Action: The Department’s Title IV-E Progra...

Department: Health and Human Services Title: Internal control over the Foster Care – Title IV-E eligibility and benefit determination process needs improvement Questioned Costs: Known: $8,006 Likely: $220,373 Status: Corrective action in progress Corrective Action: The Department’s Title IV-E Program Manager will educate and train the FRS staff on the proper completion of Title IV-E Initial Determination checklists for their FRS files. The Department’s Title IV-E Program Manager will include a verification of this item in our Internal Quality Assurance review checklist. The Title IV-E Program Manager will educate and train the FRS staff on this update to the review tool. The Department’s Title IV-E Program Manager will update the FRS Manual to describe the proper completion of the "Title IV-E Determination Checklist". The Title IV-E Program Manager will educate and train the FRS staff on this update to the manual. Completion Date: April 1, 2024 Agency Contact: Manisha Donahue, Title IV-E Program Manager, OCFS, DHHS, 207-592-1268

View Audit 299909 Questioned Costs: $1

Finding 388013 (2023-080)

Significant Deficiency 2023

State of Maine

ME

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303

Department: Health and Human Services Title: Internal control over TANF client child support sanction procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The audit ob...

Department: Health and Human Services Title: Internal control over TANF client child support sanction procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The audit objective identified in the Compliance Supplement is to "Determine whether, after notification by the state Title IV-D agency, the TANF agency has taken necessary action to reduce or deny TANF assistance." One of the two suggested audit procedures is to "Test a sample of cases referred by the Title IV-D agency to the TANF agency to ascertain if benefits were reduced or denied as required." The Department spent a lot of time and effort attempting to validate for OSA that it had a testable population, and the Department believes that the Office of State Auditor can perform this procedure either with the DSER-provided report of referrals or with that report in conjunction with the additional material the Department has pulled and analyzed for OSA. In the absence of that review nothing in the Department’s records, data, or discussions with OSA could reasonably be interpreted to suggest a “significant deficiency” in its Internal Controls over this aspect of the TANF program. There has not been any evidence that referrals made from DSER to OFI are getting lost, ignored, or misapplied. All 38 cases that the Department analyzed for completeness purposes reflect a well-functioning and substantively accurate sanction referral and case-action process, and this record does not support the OSA's conclusion to the contrary. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

View Audit 299909

Finding 388009 (2023-076)

Material Weakness 2023

State of Maine

ME

Special Tests & Provisions Eligibility Material Weakness § 200.303

Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department’s existing IEVS reports are part ...

Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department’s existing IEVS reports are part of an Integrated Eligibility System whose format is in compliance with federal regulations. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

View Audit 299909

Finding 387929 (2023-048)

Material Weakness 2023

State of Maine

ME

Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review the single case where the claimant received multiple consecutive two-week work-search waivers by answering the...

Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review the single case where the claimant received multiple consecutive two-week work-search waivers by answering they were starting new employment. We will review to formulate new controls once the initial two-week period ends and the claimant continues to file for benefits to determine why the new employment did not commence as reported. The Department will conduct refresher training for staff to address the findings that were the result of staff errors. Completion Date: December 31, 2024 and November 11, 2024 respectively Agency Contact: Laura Boyett, Director, Bureau of Unemployment Compensation, DOL, 207-621-5156

View Audit 299909

Finding 387868 (2023-031)

Material Weakness 2023

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: $7,491 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The management of OFI will review the operatin...

Department: Health and Human Services Title: Internal control over SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: $7,491 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The management of OFI will review the operating procedures to identify opportunities for improvement and distribute to all staff involved. Completion Date: June 1, 2024 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207- 592-1481

View Audit 299909 Questioned Costs: $1

Corrective Action Plans

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