Corrective Action Plans

Finding 540876 (2024-006)

Material Weakness 2024

WV

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.404

The County Commission will work directly with the vendor to ensure future payment requests properly align with payment information listed on the federal contract.

View Audit 350525

Finding 540859 (2024-001)

Significant Deficiency 2024

Magnolia School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

At the time of the purchase for this particular building, the district had several prior approval applications for HVAC replacment submitted to DESE for approval. We believe this one had been submitted as well but was unable to confirm that with DESE. We will develop a better checklist for items s...

At the time of the purchase for this particular building, the district had several prior approval applications for HVAC replacment submitted to DESE for approval. We believe this one had been submitted as well but was unable to confirm that with DESE. We will develop a better checklist for items submitted to DESE for prior approvals so nothing is overlooked.

View Audit 350512 Questioned Costs: $1

Finding 540846 (2024-004)

Material Weakness 2024

Kankakee Valley School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) Period of Performance Summary of Finding: During fiscal year 2023-24, the School Corporation was part of Cooperative School Services, which managed special education programs and federal funds for member schools. Funds for Special Ed...

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) Period of Performance Summary of Finding: During fiscal year 2023-24, the School Corporation was part of Cooperative School Services, which managed special education programs and federal funds for member schools. Funds for Special Education needed to be obligated by September 30, 2023. Three exceptions occurred with late obligations. It is recommended that the School Corporation create internal controls to prevent late costs and ensure compliance. Contact Person Responsible for Corrective Action: Chris Richie Business Manager/Treasurer Contact Phone Number and Email Address: 219 987 4711, crichie@kv.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will work with Cooperative School Services to ensure that funds are obligated prior to the grant obligation deadline. Anticipated Completion Date: June 1, 2025

View Audit 350469

Finding 540831 (2024-001)

Significant Deficiency 2024

Vantage Aging

OH

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Vantage Aging acknowledges the condition and recommendation of the audit finding. In reviewing and updating our internal control procedures, we have implemented additional hour checks to the payroll worksheets. This will provide a comparison of hours entered each payroll into the in-kind reporting s...

Vantage Aging acknowledges the condition and recommendation of the audit finding. In reviewing and updating our internal control procedures, we have implemented additional hour checks to the payroll worksheets. This will provide a comparison of hours entered each payroll into the in-kind reporting system to ensure reasonableness of the hours being reported for match. Staff who are in charge of running in-kind reporting will also be notified of completed and reviewed payroll periods to allow for the inclusion or exclusion within in-kind reports to ensure that non-completed payroll periods are not included in reports prior to their recognition into our general ledger and programmatic reports.

View Audit 350468

Finding 540828 (2024-002)

Significant Deficiency 2024

Municipality of Naguabo-Los Hucares I

PR

Internal Control / Segregation of Duties

The Finance Department staff is aware about the compliance requirement, and instructions were given to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Responsible Person: Mr. Diego Meléndez – Finance Department Director...

The Finance Department staff is aware about the compliance requirement, and instructions were given to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Responsible Person: Mr. Diego Meléndez – Finance Department Director Implementation Date: Fiscal Year 2024-2025

View Audit 350461

Finding 540826 (2024-004)

Significant Deficiency 2024

Muncie Community Schools

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

FINDING 2024-004 – COVID-19 – Education Stabilization Fund – Reporting Context: The School Corporation was required to submit one Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that t...

FINDING 2024-004 – COVID-19 – Education Stabilization Fund – Reporting Context: The School Corporation was required to submit one Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported for the reports covering the FY23 time period ($4,934,473) did not agree to the underlying expenditure records ($4,801,053) for the period of July 1, 2022 through June 30, 2023. Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: 765-747-5222 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all ESSER reports include accurate information that agree to the underlying disbursement records. Anticipated Completion Date: Next ESSER reports due in FY25

View Audit 350456

Finding 540823 (2024-003)

Significant Deficiency 2024

Muncie Community Schools

IN

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

Finding 2024-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employee’s time charged to the grant...

Finding 2024-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employee’s time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the School Lunch fund. Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: 765-747-5222 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all payroll amounts recorded to food service are reviewed to ensure they represent food service payroll activity only. Anticipated Completion Date: March 2025

View Audit 350456 Questioned Costs: $1

Finding 540793 (2024-006)

Material Weakness 2024

Rochester Community School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S...

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management Requirements compliance requirements. Context: The School Corporation was not able to provide a complete capital asset listing with the required information to support that the equipment purchases of $46,727 and $12,408 with COVID-19 – Education Stabilization Fund ESSER II and ESSER III funds had been added to the capital asset listing. Additionally, the School Corporation was not able to provide support that an inventory of capital assets had taken place at least once in the last 2 year. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure the capital asset listing is updated at least annually to include all equipment and real property acquisitions as well as dispositions that took place. The School Corporation will ensure the capital asset listing includes all required information. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect immediately.

View Audit 350448

Finding 540792 (2024-007)

Material Weakness 2024

Rochester Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identi...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I amount reported on the Year 3 report ($266,367) did not agree to the underlying expenditure record ($96,019) for the period of July 1, 2021 through June 30, 2022. Additionally, the ESSER II and ESSER III amount reported on the Year 2 report ($1,433,207, and $643,771, respectively) did not agree to the underlying expenditure records ($1,400,698, and $630,465 respectively) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($4,291 and $1,522,378, respectively) did not agree to the underlying expenditure records ($4,590 and $1,774,722, respectively) for the period of July 1, 2022 through June 30, 2023. Additionally, the School Corporation was not able to provide any support for the 288 full-time equivalent (FTE) positions on September 30, 2022, reported on the Year 2 CrossAct report or the 338 full-time equivalent (FTE) positions on September 30, 2023, reported on the Year 3 CrossAct report. Crowe also noted that the School Corporation reported 0 full-time equivalent (FTE) positions paid by ESSER on September 2023, but there were ESSER positions reported in the ESSER applications. Corrective Action Plan: The School Corporation will implement a system of internal controls and an effective review process to ensure amounts reported on annual data reports agrees to the underlying transaction detail or other supporting documentation. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect with the next annual data report submission.

View Audit 350448

Finding 540785 (2024-004)

Material Weakness 2024

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card/High School Graduation Rate Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 8...

Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card/High School Graduation Rate 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): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Annual Report Card/High School Graduation Rate Audit Finding: Material Weakness Condition: An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Annual Report Card, High School Graduation Rate compliance requirement. The School Corporation must report graduation rate data for all public high schools within the corporation using the four-year adjusted cohort rate. To remove a student from the cohort, the School Corporation must confirm the reason for removal in writing. Additionally, required documentation for each removal type must be retained by the School Corporation. Context: The School Corporation had not established internal controls to ensure required documentation to support the reason for a student's removal from the high school graduation cohort for mobility reasons was prepared, reviewed, and retained. For three of the eight students tested, the School Corporation was unable to provide documentation to support the removal of the student from the graduation cohort. Corrective Action Plan: The Head Secretary at Rochester High School will document any student that is removed from the high school graduation cohort. The secretary will have the high school principal review and approve this documentation, and the secretary will place in the student’s permanent file. Person responsible for implementation and projected implementation date: The secretary and the high school principal will be responsible for overseeing the implementation of the corrective action plan, which will start in April 2025.

View Audit 350448

Finding 540784 (2024-003)

Material Weakness 2024

Rochester Community School Corporation

IN

Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303

Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Eligibility 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 Numbe...

Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Eligibility 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): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective system of internal controls was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of eligibility, we noted three out of 25 eligibility samples that were reported as free or reduced socioeconomic status to the Indiana Department of Education in the October 2022 data exchange count, but supporting documentation supported these students as a paid status. These three students should not have been reported as free or reduced socioeconomic status. Corrective Action Plan: The School Corporation will establish a system of internal controls to review the applications submitted for free or reduced socioeconomic status to ensure the students are classified correctly within the system. The School Corporation will ensure that applications are signed off on as reviewed after the review has taken place. Person responsible for implementation and projected implementation date: In cooperation with the Food Service Director, the Curriculum Director and Business Manager will be responsible for overseeing the implementation of the corrective action plan which will be implemented with the applications for the 2025-2026 school year. This has already been implemented with the Food Service Director and records maintained in her office.

View Audit 350448

Finding 540744 (2024-001)

Significant Deficiency 2024

Chicago Urban League

IL

Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding 2024-001 – Controls over Financial Statement Preparation Organization’s Response: We concur with this finding. Our Controller was absent during the later part of the year and transactions that are normally made were not entered. Going forward we will ensure that all tr...

Corrective Action Plan Finding 2024-001 – Controls over Financial Statement Preparation Organization’s Response: We concur with this finding. Our Controller was absent during the later part of the year and transactions that are normally made were not entered. Going forward we will ensure that all transactions are made by the Senior Accountant and reviewed by the CFO. Name of contact person and title: Curtis A. Whittaker, Sr., CPA Interim CFO Anticipated Completion Date: June 30, 2025

View Audit 350433

Finding 540730 (2024-005)

Material Weakness 2024

Belcourt Public School District #7

ND

Internal Control / Segregation of Duties

2024-005 Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The Business Manager and the Special Education Director will collaborate to develop the budget at the beginning of each fiscal year, using the previous year’s expenditures as a baseline. At the conclusion of each quarter...

2024-005 Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The Business Manager and the Special Education Director will collaborate to develop the budget at the beginning of each fiscal year, using the previous year’s expenditures as a baseline. At the conclusion of each quarter, they will meet to review the status of the Special Education Budget, ensuring that the current spending aligns with or exceeds the previous year's expenditures. Anticipated Completion Date: Fiscal Year 2024-2025

View Audit 350425

Finding 540696 (2024-001)

Significant Deficiency 2024

McKendree University

IL

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

UNITED STATES DEPARTMENT OF EDUCATION 2024-001 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...

UNITED STATES DEPARTMENT OF EDUCATION 2024-001 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 that the University review the updated GLBA requirements and ensure their Written Information Security Program includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While significant progress has been made towards GLBA compliance, there was not time to fully implement the corrective action plan prior to June 30, 2024 given the timing of the audit completion. An Information Security Governance Committee has been established and one of the key responsibilities of the committee is to review the Written Information Security Program (WISP) against GLBA requirements to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Christine Tweedy, CIO & Director of IT Planned completion date for corrective action plan: June 30, 2025

View Audit 350395

Finding 540693 (2024-001)

Significant Deficiency 2024

Families First, Inc.

GA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimu...

Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimum seventy-five documents and attachments per invoice. To minimize the risk of omitting required documentation, the Director or designated staff will review the invoice package prior to submission to the funder and an invoice checklist task will be developed and completed. Contact person(s) responsible for corrective action: Schwanna C. Lakine The anticipated completion date is June 30, 2025.

View Audit 350393

Finding 540691 (2024-002)

None 2024

Franklin County Dial Self, Inc.

MA

Internal Control / Segregation of Duties Cash Management

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified ...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally before sending to AmeriCorps. ACTION TAKEN The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.

View Audit 350391

Finding 540685 (2024-032)

Material Weakness 2024

State of New Hampshire

NH

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Matthew Hotchkiss and Austin Brown Telephone: 602...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Matthew Hotchkiss and Austin Brown Telephone: 602-271-2231 E-mail address: Matthew.A.Hotchkiss@dos.nh.gov and NHPA@dos.nh.gov Audit Report Reference: 2024-032, 2023-021 Special Tests and Provisions - Project Accounting Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with finding 001-A. This issue was discovered during FEMA’s financial monitoring site visit in March 2024. To resolve this issue, HSEM drafted a Delegation of Authority letter which was filed with FEMA in November 2024. A copy of the DOA is attached to this response and was supplied to KPMG during the audit. The control and review concern of this issue was previously addressed by establishing a review process between the Accountant IV, Administrator II, and the Deputy Director prior to the submittal of all 425s. These controls were in place during the audit period but were not documented. Please note that inaccuracies were not found during the audit on the filed 425 reports. In the future, HSEM will ensure that the review process is documented. HSEM concurs with Finding 001-B and is taking immediate action to review and strengthen its procedures regarding FFATA filing. As of March 8, the Federal FFATA filing process has shifted to SAM.gov for report submissions. In response, HSEM is swiftly updating its internal procedures to guarantee the timely and accurate filing of FFATA reports. These updates will be incorporated into a comprehensive Quick Reference Guide, designed to provide programmatic staff with clear, efficient instructions for completing reports. Additionally, a robust review process will be instituted for programmatic supervisors to ensure strict adherence to the updated procedures. Programmatic supervisors, who will be responsible for conducting these reviews, were informed of the required process change on March 11, 2025. To ensure a smooth transition and full compliance, remedial training will be provided to all programmatic staff upon completion of the Quick Reference Guide review and update, no later than April 15, 2025.

View Audit 350389

Finding 540684 (2024-031)

Material Weakness 2024

State of New Hampshire

NH

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 20...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-031, 2023-020 - Special Tests and Provisions – Qualified Providers Anticipated Completion Date: June 30, 2025 Corrective Action Planned: Management concurs with the finding above. The NH DDS will have updated the written policies and procedures in place that ensure the validly (non-expired) of medical licenses for providers, as well as suspension and debarment status of providers. Policies will be in place for pre-hire interested parties, as well as more than annual re-reviews. Aside from written policies and procedures, we will continue to update a spreadsheet to be completed for each individual review done and we will maintain a documents folder for each individual to retain electronic proofs in. Proof will be retained for 6 years. The Administrator continues to meet with the Professional Relations Officer every two weeks. These will be status calls of ensuring that each and every provider that we use is licensed, is not suspended or debarred from practicing, that they all each have rows on the spreadsheet, have folders, and these folders contain the individuals proof that the reviews have and are being done on, before and after a provider begins with the DDS and there is an electronic date stamp. The Administrator meets with the CE Scheduler’s Supervisor every two weeks. Time during these calls will be spent ensuring that the schedulers are only scheduling with licensed medical providers who have had their licenses checked by the Professional Relations Officer. The Disability Case Processing System (DCPS) is in the process of implementing consultative evaluation providers licensing features that include a CE Scheduler will not be able to schedule an evaluation with a provider who is not license verified or who has an expired license. The anticipated roll out for this feature will be in FFY25 (October 2024-September 2025). This will ensure that zero CE appointment will be scheduled with an unlicensed/expired provider. This will not eliminate the need for license and sanction checks and will not eliminate the need for documentation and proofs retention. In the event licensing and sanction checks are not completed and appropriately documented, date stamped, and proofs stored, this responsibility will shift to other DDS staff.

View Audit 350389

Finding 540683 (2024-030)

Material Weakness 2024

State of New Hampshire

NH

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 20...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-030, 2023-019 - Reporting Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We have updated our processes as demonstrated with the boxes on line 7 being checked on the newer reports and will continue to follow this action on all future reports. NH SSDI will update/develop procedures for fiscal reporting. Spreadsheets used to create federal reports will be updated to clearly link information used and will be locked and saved as supporting documentation. Additionally, the NH SSDI will update its internal controls to include a second review and approval of all federal reports.

View Audit 350389

Finding 540681 (2024-029)

Material Weakness 2024

State of New Hampshire

NH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.959 Substance Abuse Prevention and Treatment Block Grant State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and Grants Administrator of Bureau of Contra...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.959 Substance Abuse Prevention and Treatment Block Grant State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and Grants Administrator of Bureau of Contracts and Procurement Telephone: 603-271-5052 and 603-271-9637 E-mail address: Hannah.J.Glines@dhhs.nh.gov, Melissa.J.Kelleher@dhhs.nh.gov Audit Report Reference: 2024-029 - FFATA Completion Date: 09/30/2025 Corrective Action Planned: FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports. The contracts were all in process prior to the April 4, 2022, inception of the UEI, and had been prepared with the DUNS number. However, the appropriate UEI was obtained to perform the required FFATA reporting requirements using SAM.GOV.

View Audit 350389

Finding 540678 (2024-027)

Material Weakness 2024

State of New Hampshire

NH

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.778 Opioid STR State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines Title: Revenue Director Telephone: 603-271-9043 E-mail address: Hannah.J.Glines@dhhs.nh.gov Audit Report Reference: 2024-027 – FF...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.778 Opioid STR State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines Title: Revenue Director Telephone: 603-271-9043 E-mail address: Hannah.J.Glines@dhhs.nh.gov Audit Report Reference: 2024-027 – FFATA Anticipated Completion Date: September 30, 2025 Corrective Action Planned: FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports

View Audit 350389

Finding 540671 (2024-024)

Material Weakness 2024

State of New Hampshire

NH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 CCDF Cluster (ALN #93.489, #93.575, #93.596) and COVID-19 Cluster (ALN #93.489, #93.575, #93.596) State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and ...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 CCDF Cluster (ALN #93.489, #93.575, #93.596) and COVID-19 Cluster (ALN #93.489, #93.575, #93.596) State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and Grants Administrator of Bureau of Contracts and Procurement Telephone: 603-271-9043 and 603-271-9637 E-mail address: Hannah.J.Glines@dhhs.nh.gov and Melissa.J.Kelleher@dhhs.nh.gov Audit Report Reference: 2024-024 – Reporting - FFATA Anticipated Completion Date: September 30, 2025 Corrective Action Planned: FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports. The contracts were all in process prior to the April 4, 2022, inception of the UEI, and had been prepared with the DUNS number. However, the appropriate UEI was obtained to perform the required FFATA reporting requirements using SAM.GOV.

View Audit 350389

Finding 540664 (2024-019)

Material Weakness 2024

State of New Hampshire

NH

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) State Agency: Department of Health and Human Services (DHHS) Audit Contact: Richelle Swanson, Hannah Glines and Melissa Kelleher Title: DPHS Finance Director, Reve...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) State Agency: Department of Health and Human Services (DHHS) Audit Contact: Richelle Swanson, Hannah Glines and Melissa Kelleher Title: DPHS Finance Director, Revenue Director and Administrator of Bureau of Contracts and Procurement Telephone: 603-271-4613, 603-271-9043 and 603-9637 E-mail address: Richelle.R.Swanson@dhhs.nh.gov , Hannah.J.Glines@dhhs.nh.gov and Melissa.J.Kelleher@dhhs.nh.gov Audit Report Reference: 2024-019, 2023-010 - Reporting Anticipated Completion Date: September 30, 2025 Corrective Action Planned: The reporting system’s information is retained on a year-to-date basis, erasing the prior amount and replacing it with the updated total. We have implemented a process to obtain the information needed to verify that the unliquidated obligation for the requested reporting period was properly reported. FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports. The contracts were all in process prior to the April 4, 2022, inception of the UEI, and had been prepared with the DUNS number. However, the appropriate UEI was obtained to perform the required FFATA reporting requirements using SAM.GOV.

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Finding 540662 (2024-018)

Material Weakness 2024

State of New Hampshire

NH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.268 Immunization Cooperative Agreements and 93.268 COVID-19 Immunization Cooperative Agreements State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director an...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.268 Immunization Cooperative Agreements and 93.268 COVID-19 Immunization Cooperative Agreements State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and Grants Administrator of Bureau of Contracts and Procurement Telephone: 603-271-9043 and 603-271-9637 E-mail address: Hannah.J.Glines@dhhs.nh.gov and Melissa.J.Kelleher@dhhs.nh.gov Audit Report Reference: 2024-018 – Reporting - FFATA Anticipated Completion Date: September 30, 2025 Corrective Action Planned: FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports. The contracts were all in process prior to the April 4, 2022, inception of the UEI, and had been prepared with the DUNS number. However, the appropriate UEI was obtained to perform the required FFATA reporting requirements using SAM.GOV.

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Finding 540647 (2024-015)

Material Weakness 2024

State of New Hampshire

NH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.044, 93.045, 93.053 Aging Cluster State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and Grants Administrator of Bureau of Contracts and Procurement T...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.044, 93.045, 93.053 Aging Cluster State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and Grants Administrator of Bureau of Contracts and Procurement Telephone: 603-271-5052 and 603-271-9637 E-mail address: Hannah.J.Glines@dhhs.nh.gov, Melissa.J.Kelleher@dhhs.nh.gov Audit Report Reference: 2024-015 – FFATA Reporting Anticipated Completion Date: September 30, 2025 Corrective Action Planned: FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports. The contracts were all in process prior to the April 4, 2022, inception of the UEI, and had been prepared with the DUNS number. However, the appropriate UEI was obtained to perform the required FFATA reporting requirements using SAM.GOV.

View Audit 350389

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