Corrective Action Plans

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2025-032a: MMIS system access is controlled via an electronic system called GainwellNow. An MMIS access request form must be completed by the requestor, signed by that individual and their supervisor, and then sent to the Systems Group staff members who are responsible for approving or denying acces...
2025-032a: MMIS system access is controlled via an electronic system called GainwellNow. An MMIS access request form must be completed by the requestor, signed by that individual and their supervisor, and then sent to the Systems Group staff members who are responsible for approving or denying access requests. The Systems Group will sign the request form and approve the request within GainwellNow and the requestor will be granted access. The GainwellNow system also generates and sends email notifications to the Systems Group Administrators notifying them of a pending access request if the requestor enters it into GainwellNow directly. From there, the same approval/denial process occurs. If an individual has not logged into MMIS for 30 days, then they require a password reset in order to regain access. Those password reset requests create system generated emails that are sent to the Systems Group Admins for approval or denial. After 60 days of inactivity, the individual is locked out and cannot access the MMIS without requesting and obtaining approval of the password reset. If someone leaves state employment, then the Systems Group Admins submit an access deletion request into GainwellNow, deleting the account completely. Gainwell Technologies also sends monthly access reports to the Systems Group for review and confirmation that account deletion requests were completed as submitted. Additionally, Gainwell sends monthly “New or Deleted Users” reports to the Systems group for review. For IT security, the Systems Group receives and reviews the following reports: · RI-CDM-ASQC-Security-Report · RI-CSHARP-ASQC-Security-Report · RI-Java-ASQC-Security Report · RI-XIX-DR Exercise Scope · RI-XIX-DR Executive Summary Report 2025-032b: The Arc-Ampe (formerly called MARS-E) third party assessment is underway. Security scanning and testing is complete, and security controls have been evaluated. Final report is due by 6/30/2026. Remediation of legitimate vulnerabilities is underway and defects are tracked on the RIBridges POAM. 2025-032c: EOHHS/Medicaid will work collaboratively with ETSS and their vendors to proactively assess critical risk areas planned for the review year. 2025-032d: For RIBridges, SOC engagements occur every other year. A third-party Attestation of the Arc-Ampe controls occurs annually. The state can evaluate the results of this year’s upcoming SOC audit to determine if an increased frequency of the SOC is needed. Anticipated Completion Dates: 2025-032a: EOHHS believes this item to be complete and will defer to OAG for resolution of this finding. 2025-032b: High findings – 30 days, moderate findings – 90 days, low findings – 365 days. July 31, 2027. 2025-032c: Ongoing 2025-032d: December 31, 2026 Contact Persons: Hector Rivera, Interdepartmental Project Manager, Executive Office of Health and Human Services hector.l.rivera@ohhs.ri.gov Deb Merrill, Security Officer, ETSS, Department of Administration deb.merrill@doit.ri.gov Brian Tichenor, Medicaid Systems Manager, Executive Office of Health and Human Services brian.tichenor@ohhs.ri.gov
EOHHS understands that this finding stems from two items. 1. Current limitations of the MMIS and the volume of manual transactions, including retroactive capitation adjustments and corrective journal entries related to CHIP funding 2. Lack of internal controls regarding CHIP draw downs and reporting...
EOHHS understands that this finding stems from two items. 1. Current limitations of the MMIS and the volume of manual transactions, including retroactive capitation adjustments and corrective journal entries related to CHIP funding 2. Lack of internal controls regarding CHIP draw downs and reporting. Management’s correction action plans for each item are below. 1. EOHHS will improve SOPs to include additional review of source data, collation of source data, and review of formula calculations for manual adjustment activities. These steps will be built into analyst training, and measures have been taken to include training and the creation/improvements of internal SOPs before the upcoming SFY 2026 closing activities occur. EOHHS will include within its forthcoming procurement of specific MMIS modules requirements to reduce the number of manual calculations and related entries. 2. Medicaid finance has and will take the following actions. a. Staff training. i. In May 2026, Medicaid Finance sent two employees to internal control training, which was sponsored by the Office of the Auditor General (OAG) ii. In July 2027, these two employees will train all Medicaid finance staff members on the importance of risk and internal controls using material from the OAG sponsored training. b. SOP tracker and dedicated work time i. Medicaid finance created an inventory of all finance-related SOPs to track assignments to ensure timely completion of high priority SOPs. ii. The Associate Director (Financial Management) has weekly worktime dedicated to the completion of high priority SOPs. iii. Each fiscal close, one staff member has been assigned to work with analysts to draft six SOPs (two from each finance unit—fee for service, managed care, and federal reporting) to continue to document all year end closing procedures. c. Post FFY-quarter end reconciliations i. Beginning in FFY 2026, the Associate Director (Financial Management) completes a post-quarter reconciliation of Medicaid draw down accounts (benefits, administrative claiming, and CHIP). ii. Staff email the Associate Director (Financial Management) after each federal draw down and include verification of the PMS draw down amount and account. iii. The Associate Director (Financial Management) enters this into a tracking sheet to ensure sufficient federal funds remain in each account during the quarter. Should additional funds be needed, Medicaid finance submits a supplemental budget request to CMS to prevent the shifting of funds between federal accounts benefits, administrative claiming, and CHIP accounts. iv. Shortly after the end of each FFY year quarter close, the Associate Director (Financial Management) completes the following: 1. Receives staff-run reports form the PMS system showing all draw downs in the previous quarter. 2. Checks that Medicaid Finance internal trackers (high level and detail trackers) accurately capture correct federal accounts and amounts. If variances, research is completed to reconcile to PMS. v. Associate Director (Financial Management) ensures that all CMS adjustments, such as Parts A, B, and D adjustments and TPL/AOR adjustments are included in the high-level fund tracker to match and verify CMS’ quarterly account balances. d. EOHHS acknowledges that many of the new checks and reviews implemented have not been formally codified. It will work to codify controls to document these reviews and checks. Anticipated Completion Date: Additional SOP and internal control development is ongoing and the date of procurement/implementation of the MMIS Finance module is still be determined. Contact Persons: Storm Lawrence, Chief of Strategic Planning, Monitoring & Evaluation, Executive Office of Health and Human Services storm.lawrence@ohhs.ri.gov Dezeree Hodish, Associate Director (Financial Management), Executive Office of Health and Human Services dezeree.hodish@ohhs.ri.gov
2025-056a: Management and budget will work with team members to allow for proper separation of responsibilities, as well as, ensure that proper training is provided. 2025-056b: MARVIN will address this issue as the department will not be waiting 45 days after the QE for the RPT54. It is going to be ...
2025-056a: Management and budget will work with team members to allow for proper separation of responsibilities, as well as, ensure that proper training is provided. 2025-056b: MARVIN will address this issue as the department will not be waiting 45 days after the QE for the RPT54. It is going to be more real time. MARVIN is proposed to go live at the end of CY2027 which means that we will have this issue for both 2026 and 2027 fiscal close. Anticipated Completion Date: Ongoing Contact Person: Kimberly Reynolds, Associate Director of Financial Management, Department of Children, Youth and Families kim.reynolds@dcyf.ri.gov
Management agrees with the finding regarding health and safety requirements for timely unannounced monitoring visits. While several providers identified in the audit did receive a monitoring visit within 60 days of the annual due date, the Licensing Department experienced delays in completing some m...
Management agrees with the finding regarding health and safety requirements for timely unannounced monitoring visits. While several providers identified in the audit did receive a monitoring visit within 60 days of the annual due date, the Licensing Department experienced delays in completing some monitoring visits due to staff shortages and employee leave. To address the backlog and prioritize oversight activities, The Department has implemented a team-based prioritization approach rather than individual caseload management. This approach allows the unit to prioritize providers with the greatest need for monitoring and ensure that available resources are directed toward the highest-risk areas. The Department is actively working to increase staffing capacity within the unit. The Department is currently onboarding four new staff members to address existing vacancies and has recently received two additional FTE positions to further support monitoring activities. The unit continues to manage the impact of two staff members being out on extended medical leave with undetermined return dates; however, despite these staffing challenges, the unit has completed 423 monitoring visits since January 1, 2026. The Department will continue to monitor progress toward eliminating the backlog, strengthening system processes, and ensuring timely completion and documentation of required unannounced monitoring visits. DHS has also implemented enhanced monitoring capabilities within RISES. The system now generates automated notifications to the Licensing Department at established intervals before monitoring visits are due for both child care centers and family child care programs. These automated reminders strengthen monitoring workflows, improve oversight of upcoming monitoring requirements, and support the timely completion of unannounced visits. In addition, RISES has strengthened the Department's ability to consistently track provider compliance, document corrective actions, and identify providers requiring increased oversight. These enhanced monitoring tools have improved accountability by providing greater visibility into provider compliance and enabling licensing staff to more effectively prioritize regulatory activities based on risk. Management does not concur with the findings related to corrective action plans and inspections but has implemented various enhancements to support streamlined processes in these areas since the audit time period. As discussed during the audit, several factors affect the timing and applicability of required inspections and do not necessarily indicate provider noncompliance. For example, radon testing may only be conducted during specific times of the year. Providers may make timely efforts to schedule testing but be unable to obtain an inspection due to limited inspector availability or because the request falls outside the allowable testing window. In these circumstances, DHS does not consider the provider to be out of compliance. Similarly, fire inspections must be completed by the State Fire Marshal's Office. In recent years, staffing challenges have affected the ability to complete inspections within standard timeframes, despite providers' efforts to obtain them. When a provider has a history of compliant fire inspections, the Licensing Department accepts documentation demonstrating the provider's attempt to schedule the required inspection and may proceed with license renewal while awaiting the inspection. Additionally, lead inspections are not required for facilities constructed after the applicable regulatory date and are not required for school-age programs. During the audit process, DHS identified several providers flagged for inspection concerns that appeared to fall into one or both of these exempt categories. To strengthen compliance monitoring, RISES now generates automated notifications beginning 90 days before inspection expiration dates. DHS has already observed improved provider responsiveness in renewing required inspections and will continue to use RISES to proactively monitor inspection status and work with providers to maintain current inspection documentation. Regarding corrective action plans, under the previous licensing system, providers submitted corrective action plans and supporting documentation directly to the assigned licensor. This is typically through email. As a result, documentation was often maintained outside of the licensing system and may not have been consistently reflected in the inspection record. If the corrective action or follow-up information was not documented within the system or the inspection status was not updated, the report could continue to appear as pending, even when the provider had submitted the required information. To address this limitation, DHS intentionally designed the RISES system to centralize the corrective action process. Following an inspection, the report is issued to the provider through RISES, where the provider is required to submit a corrective action plan directly within the system. The corrective action plan is then routed to DHS for review and approval, creating a documented workflow and improving the consistency and completeness of recordkeeping. If a provider does not submit a corrective action plan, DHS is able to identify the outstanding item within RISES and determine whether a follow-up inspection is warranted to verify that the noncompliance has been addressed. Currently, DHS prioritizes follow-up for high-risk noncompliance, including issues related to facilities, background checks, staff-to-child ratios and supervision, and infant and toddler care. Anticipated Completion Date: This corrective action has since been completed through the implementation of the 2026 requirement that all regulated providers utilize RISES. Contact Person: Nicole Chiello, Associate Director, Office of Child Care, Department of Human Services nicole.chiello@dhs.ri.gov
The RI Works unit has completed a comprehensive revision of the State's Work Verification Plan. The revised plan is currently undergoing an internal quality review to ensure consistency, appropriate terminology, removal of legacy references, and alignment with current program operations. Upon comple...
The RI Works unit has completed a comprehensive revision of the State's Work Verification Plan. The revised plan is currently undergoing an internal quality review to ensure consistency, appropriate terminology, removal of legacy references, and alignment with current program operations. Upon completion of this review, the Work Verification Plan will be submitted to the Administration for Children and Families (ACF) for review and approval. To strengthen ongoing compliance with the Work Verification Plan, DHS will implement documented supervisory quality assurance reviews to verify work participation documentation, ensure compliance with established verification procedures, and confirm the accuracy of work participation data reported to ACF. In addition, the Multi-Program Eligibility Review Tool referenced in Finding 2025-046 will be incorporated into the Department's supervisory monitoring process. Supervisors will utilize the tool to conduct routine case reviews to verify eligibility accuracy, work verification documentation, and compliance with federal and State requirements. Review results will be used to identify trends, provide targeted coaching, and strengthen ongoing quality assurance activities. Anticipated Completion Date: October 1, 2026 Contact Person: Donna Rook, Administrator, Family & Adult Services, Department of Human Services donna.m.rook@dhs.ri.gov
The Department has worked with the ACF Data Unit and the system vendor to identify the required coding corrections and implement updates consistent with current ACF reporting guidance. System enhancements are underway to address the identified coding issues. The Department will also implement a docu...
The Department has worked with the ACF Data Unit and the system vendor to identify the required coding corrections and implement updates consistent with current ACF reporting guidance. System enhancements are underway to address the identified coding issues. The Department will also implement a documented quality assurance review process for each quarterly ACF-199 submission. Prior to submission, designated staff will validate report data against RIBridges case information, verify compliance with current ACF reporting guidance, and document supervisory review and approval. DHS has incorporated updated ACF reporting guidance into its reporting procedures and will provide training and technical assistance to staff responsible for preparing and reviewing ACF-199 reports to ensure consistent application of federal reporting requirements. The Department will also obtain documentation on a quality assurance review for the quarterly 199 reports. Anticipated Completion Date: Ongoing Contact Person: Nikolaos Petropoulos, Data Analyst III, Office of Performance Analytics & Continuous Improvement, Department of Human Services nikolaos.petropoulos@dhs.ri.gov
The Department has developed a comprehensive Multi-Program Eligibility Review Tool designed to strengthen supervisory oversight and improve consistency in eligibility determinations across public assistance programs. The tool, currently in final development, will be implemented statewide and utilize...
The Department has developed a comprehensive Multi-Program Eligibility Review Tool designed to strengthen supervisory oversight and improve consistency in eligibility determinations across public assistance programs. The tool, currently in final development, will be implemented statewide and utilized by supervisory staff as part of routine quality assurance and case review activities. The review tool has been expanded to specifically address the documentation deficiencies identified through the audit, including verification of citizenship and identity for all household members, residency documentation, hardship determinations, employment plans, initial applications, recertifications, interim reports, and required case documentation maintained within RIBridges. In addition, the Department has revised the DHS-2H Hardship Request form to clearly document hardship eligibility criteria and require participant attestation for the applicable hardship category, strengthening documentation supporting eligibility determinations. To further strengthen internal controls, the Department will: • implement supervisory case reviews using the Multi-Program Review Tool; • provide staff training on documentation and eligibility requirements; • monitor review results to identify recurring trends and implement corrective coaching where needed; and • incorporate findings into ongoing quality assurance and program monitoring to ensure sustained compliance with eligibility documentation requirements. These actions are intended to strengthen supervisory oversight, improve documentation compliance, and reduce the risk of unsupported eligibility determinations identified in the audit. Anticipated Completion Date: Fall of 2026 Contact Persons: Donna Rook, Administrator, Family & Adult Services, Department of Human Services donna.m.rook@dhs.ri.gov Vania Rebollo, Assistant Administrator Family and Children Service, Department of Human Services Vania.Rebollo@dhs.ri.gov
Initially, the Pandemic Recovery Office used contractors to help with the ERA 2 program data validation function for U.S. Treasury reporting purposes. PRO decided to directly incorporate the ERA 2 data validation process into PRO’s operations using State personnel rather than contractors. At this tr...
Initially, the Pandemic Recovery Office used contractors to help with the ERA 2 program data validation function for U.S. Treasury reporting purposes. PRO decided to directly incorporate the ERA 2 data validation process into PRO’s operations using State personnel rather than contractors. At this transition point, PRO staff became aware that inconsistencies existed in the demographic categorization of ERA 2 participant data. PRO hired a consultant, who along with PRO staff, developed a Power BI model and standardized the logic associated with the assessment of the ERA 2 participant data. Once PRO standardized the data across ERA 2 participants, PRO updated the ERA 2 participant demographic data in the final ERA 2 report to U.S. Treasury to reflect the new data standardization process PRO implemented. The standardization of the ERA 2 participant demographic data corrected the earlier reports submitted to U.S. Treasury. The final ERA 2 report, as is the case with all U.S. Treasury reports, is cumulative as of the date of submission of the report. The final ERA 2 report covered the entire period of performance for the ERA 2 program, the end point of which was September 30, 2026. Anticipated Completion Date: January 26, 2026, the date on which the final ERA 2 report was submitted. Contact Persons: Paul Dion, Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov Brianna Ruggiero, Chief of Staff, Pandemic Recovery Office, Department of Administration brianna.ruggiero@doa.ri.gov
2025-036a: ETA 2112 & ETA 191: RIDLT’s Business Affairs Division agrees with the audit findings that this report has been submitted late due to delays in completing the required reconciliations. The figures reported on the ETA-2112 & ETA 191 must agree with bank records, and reconciling balances wit...
2025-036a: ETA 2112 & ETA 191: RIDLT’s Business Affairs Division agrees with the audit findings that this report has been submitted late due to delays in completing the required reconciliations. The figures reported on the ETA-2112 & ETA 191 must agree with bank records, and reconciling balances with another State agency has been particularly challenging, especially following the transition to the new system. To address this issue, we will meet with the other agency as soon as possible to review the reconciliation process, identify and resolve outstanding differences, and establish a timelier reconciliation schedule. We will also make the other agency aware of this audit finding and emphasize the importance of completing reconciliations promptly to ensure future reports are submitted accurately and on time. ETA 9130 & ETA 2208A: RIDLT’s Business Affairs Division agrees with the audit findings and has already implemented a schedule and secondary review documentation process for USDOL’s new ETA 9130 reporting system. This new system requires preparer and certifier approvals. USDOL does not allow for these two approvers to be the same person. The report itself shows only the final certifier’s approval. RIDLT has found additional documentation within the system that we subsequently printed as proof that there were two separate signatures on the reports and will continue to do so going forward. This along with dates for preparer and certifier to complete the reporting process will be added to the procedures and marked as recurring “to do” items in employees’ calendars to ensure timely reporting. ETA 9050, 9052, and 9055: RIDLT’s Labor Market Information Division agrees with the audit findings. To improve accountability and monitoring, a formal report tracking process has been implemented. All required reports are now documented on the date of submission. For any report not submitted by the established deadline, the reason for the delay is documented and maintained as part of the reporting record. Examples of documented exceptions may include delays resulting from missing source data, data requiring clarification or validation, system-related issues, or other circumstances affecting the timely completion of the report. Additionally, management has implemented a supervisory review and verification process. Supervisors are now required to verify that reports have been submitted by the required due date and that the underlying data has been reviewed for completeness and accuracy. Documentation of this review is maintained to provide an audit trail and strengthen internal oversight. Management also recognizes the need for a formal communication protocol when circumstances outside the reporting unit's control may affect the ability to meet established reporting deadlines. To address this, management will develop and implement a notification procedure requiring timely communication with ETA whenever reporting delays are anticipated. Such notifications will identify the cause of the delay, including but not limited to staffing shortages resulting from temporary employee leave, vacancies, delays in receiving required information from other divisions, or other operational constraints. The notification will also include, when available, an estimated timeline for report completion and submission. Management believes these corrective actions will strengthen internal controls, improve documentation and oversight, and enhance communication regarding reporting requirements. These measures are intended to reduce the risk of future late submissions and ensure greater compliance with reporting deadlines and program requirements. 2025-036b: The report in question was amended on 3/31/2026. Anticipated Completion Dates: ETA 2112 & ETA 191: September 2026. This timeframe will allow us to complete the outstanding reconciliations from previous months, resolve any discrepancies, and implement processes to support timely submission of future reports. ETA 9050, 9052, and 9055: September 2026. ETA 9130 & ETA 2208A: Reports for quarter ending June 30, 2026. Contact Persons: Rosanna Hernandez, Business Affairs, Department of Labor and Training rossanna.hernandez@dlt.ri.gov Kathleen Greenwell, Labor Market Information, Department of Labor and Training kathleen.greenwell@dlt.ri.gov Barbara Seiler, Business Affairs, Department of Labor and Training barbara.j.seiler@dlt.ri.gov
2025-034a: We appreciate the work performed by OAG and understand the importance of the SAR. While the noted exception, was an isolated incident, our internal control was lacking. We do have compensating controls in place to identify potential noncompliance with the registration requirement, this is...
2025-034a: We appreciate the work performed by OAG and understand the importance of the SAR. While the noted exception, was an isolated incident, our internal control was lacking. We do have compensating controls in place to identify potential noncompliance with the registration requirement, this isolated transaction did not appear on the daily error report. ETSS is investigating how this occurred and will ensure that similar exception do not occur in the future. We will also use your recommendation as an opportunity to review and modify any control deficiencies related to the current legacy limitations. For example, not having a field on the AS400 to capture the dependent SS#, after initial application is filed. 2025-034b: DLT’s 2024 Systems Modernization Strategic Plan outlines long-term efforts to enhance system integration, automation, and data monitoring capabilities. RI DLT Modernization Strategic Plan - 2024.pdf. The Department is actively evaluating the feasibility of financing this effort. 2025-034c: UI Administration will consult with DLT legal office to update applicable regulations. Anticipated Completion Dates: 2025-034a: October 31, 2026 2025-034b: Ongoing 2025-034c: October 31, 2026 Contact Person: Sarah Fresch, Deputy Director, COO, Department of Labor and Training sarah.fresch@dlt.ri.gov Philip D’Ambra, Deputy Director (Income Support) UI Director, Department of Labor and Training Philip.l.dambra@dlt.ri.gov
FINDINGS 2025-003 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to implement controls when contrac...
FINDINGS 2025-003 Contact person responsible for Corrective Action: Christi McElhaney, City Clerk Treasurer Contact phone number: 260-356-1400 x2016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City continues to implement controls when contracted consultants are assisting with projects, to ensure grant reports are properly reviewed and approved by a designated City employee before being submitted. Anticipated completion date: July 31, 2026
Name of Contact Person: Michael Gaddy, Executive Director. Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Management has established a checklist for applications and will establish a checklist for Move-ins a...
Name of Contact Person: Michael Gaddy, Executive Director. Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Management has established a checklist for applications and will establish a checklist for Move-ins and Move-outs. Proposed completion date: Immediately.
Finding 2025-004: Inadequate Financial Reporting Expertise Resulting in Incorrect Submission of Required Federal Reports Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Corrective Action Narrative: Spectrum Generations will strengthen federal compliance repo...
Finding 2025-004: Inadequate Financial Reporting Expertise Resulting in Incorrect Submission of Required Federal Reports Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Corrective Action Narrative: Spectrum Generations will strengthen federal compliance reporting procedures so required reports are prepared accurately, reviewed before submission, and supported by documentation. Planned Corrective Actions: Written procedures will be developed for recurring federal compliance reports. Submission checklists will be created and retained with each filing. All federal reports will receive documented Controller review before submission. Supporting schedules and source documentation will be maintained for all reported amounts. Responsible Officials: Controller, CFO and Program Management Expected Outcome: Federal compliance reporting will be more consistent, accurate, documented and independently reviewed before submission.
Finding 2025-003: Late Submission of Data Collection Form Type of Finding: Federal Single Audit Reporting Finding Corrective Action Narrative: This finding appears to result from audit completion delays associated with unresolved MaineCare Fee-for-Service AR balances. The underlying reconciliation i...
Finding 2025-003: Late Submission of Data Collection Form Type of Finding: Federal Single Audit Reporting Finding Corrective Action Narrative: This finding appears to result from audit completion delays associated with unresolved MaineCare Fee-for-Service AR balances. The underlying reconciliation issues are addressed through the corrective actions for Findings 2025-001 and 2025-002. Planned Corrective Actions: Management will establish an annual audit preparation calendar. Key balance sheet reconciliations will be completed and reviewed before audit fieldwork begins. Controller and CFO will monitor Single Audit reporting deadlines quarterly. Federal filing deadlines will be incorporated into the agency finance and compliance calendar. Responsible Officials: Controller and CFO Expected Outcome: Improved audit readiness and deadline monitoring will support timely future federal reporting package submissions.
The Commision will submit its fiscal year 2025 Single Audit reporting package to the Federal Audit Clearinghouse prompty upon issuance of the final audit reports. To prevent a recurrence. the Commission will implement a annual process for monitoring the completion and submission of its Single Audit....
The Commision will submit its fiscal year 2025 Single Audit reporting package to the Federal Audit Clearinghouse prompty upon issuance of the final audit reports. To prevent a recurrence. the Commission will implement a annual process for monitoring the completion and submission of its Single Audit. The designated responsible official will formal maintain a compliance calendar identifying the applicable Federal Audit Clearinghouse submission deadline. The Commission will initiate the annual audit process sufficiently in advance of the filing deadline and will monitor the audit's progress at least quarterly. Outstanding requests or matters that could delay completion will be promptly addressed and communicated to the appropriate members of managment and Commission. The Commission will also review the filing status and verify that the reporting package has been submitted and accepted by the Federal Audit Clearhouse within the required time frame. Documentation supporting submission and acceptance will be retained.
Finding Summary: Material noncompliance was noted in reporting as reported amounts did not agree to underlying supporting documentation. Responsible Individuals: Kim Clay, Corporate Controller and Paul DiTomasso, Site`2 Controller Corrective Action Plan: Management will review and improve internal c...
Finding Summary: Material noncompliance was noted in reporting as reported amounts did not agree to underlying supporting documentation. Responsible Individuals: Kim Clay, Corporate Controller and Paul DiTomasso, Site`2 Controller Corrective Action Plan: Management will review and improve internal controls over reporting to ensure that reported amounts agree to underlying supporting documentation. Anticipated Completion Date: June 30, 2026
FINDING 2025-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Contact Person Responsible for Corrective Action: Melinda Amstutz (Office Manager) Contact Phone Number and Email Address: (260) 657-1552 Views of Responsible Officials: We concur with ...
FINDING 2025-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Contact Person Responsible for Corrective Action: Melinda Amstutz (Office Manager) Contact Phone Number and Email Address: (260) 657-1552 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When preparing the Monthly Project Spending Reports, Melinda Amstutz, office manager will be signing the report and initial as the preparer and dating it. Then another employee or Board member will review the report and initial the review box. Anticipated Completion Date: The projected date of completion of major tasks for the planned corrective actions described above will be completed on July 15, 2026.
i. Comments on the Finding and Each Recommendation – We acknowledge the finding. The Organization utilized an informal practice to address processing timing di􀆯erences for rental assistance payments; however, the practice was not formally documented and was not applied consistently. Management recog...
i. Comments on the Finding and Each Recommendation – We acknowledge the finding. The Organization utilized an informal practice to address processing timing di􀆯erences for rental assistance payments; however, the practice was not formally documented and was not applied consistently. Management recognizes the need for written policies and adequate supporting documentation when adjustments are made a􀆯ecting the timing of rental assistance payments and will review and revise its current policies and procedures to ensure appropriate documentation when future programs of similar nature exist. Additionally, this federal funding program has come to an end. ii. Actions Taken on the Finding – We will review our internal processes and procedures to ensure adequate and consistent processes and procedures are followed for programming and appropriate supervisory review exists across program areas.
i. Comments on the Finding and Each Recommendation – We acknowledge the finding. The errors identified resulted from inaccurate calculations of rental assistance amounts under the Emergency Rental Assistance program. Management has reviewed the a􀆯ected cases and evaluated the circumstances contribut...
i. Comments on the Finding and Each Recommendation – We acknowledge the finding. The errors identified resulted from inaccurate calculations of rental assistance amounts under the Emergency Rental Assistance program. Management has reviewed the a􀆯ected cases and evaluated the circumstances contributing to the errors. Additional review procedures, calculation checklists, and supervisory verification steps have been implemented to improve the accuracy of assistance determinations and reduce the risk of future overpayments. Additionally, this federal funding program has come to an end. We further plan to implement similar review procedures, calculation checklists and supervisory verification steps on future programs to avoid similar overpayments. ii. Actions Taken on the Finding – While this program has ended, we plan to implement the steps noted above in future programs as necessary to avoid any similar errors in processes.
Finding type: Significant deficiency. Federal awards: 84.328 Special Education Parent Information Centers (Direct Funding). 84.421 Disability Innovation Fund (Passed through Vermont Department of Aging and Independent Living). Criteria: Organizations spending more than the minimum amount of Federal ...
Finding type: Significant deficiency. Federal awards: 84.328 Special Education Parent Information Centers (Direct Funding). 84.421 Disability Innovation Fund (Passed through Vermont Department of Aging and Independent Living). Criteria: Organizations spending more than the minimum amount of Federal awards must submit an audit reporting package to the Federal Audit Clearinghouse within nine months of the end of the fiscal year per the requirements of the Uniform Guidance. Condition: Vermont Family Network, Inc. did not submit the required audit reporting package by the due date for the year ended June 30, 2025. Management concurrence: Management concurs with this finding. Corrective action plan: In fiscal year 2026, new procedures and shared leadership roles were implemented to prevent this from happening again. Name of responsible official: Michelle Kessler, Interim Executive Director. Projected completion date: December 31, 2026.
Management’s Response/Corrective Action Plan: MSAD 15 will update its federal procurement checklist to ensure that all future federally funded construction, alteration, or repair contracts in excess of $2,000 explicitly incorporate Davis-Bacon Act wage rate requirement clauses.
Management’s Response/Corrective Action Plan: MSAD 15 will update its federal procurement checklist to ensure that all future federally funded construction, alteration, or repair contracts in excess of $2,000 explicitly incorporate Davis-Bacon Act wage rate requirement clauses.
Telluride Regional Airport Authority (“TRAA”) respectfully submits the following corrective action plan for the year ended December 31, 2025. Reference Number: 2025-001 Finding: TRAA’s 2025 Single Audit brought forth finding(s) which required a corrective action letter or Plan. The following item re...
Telluride Regional Airport Authority (“TRAA”) respectfully submits the following corrective action plan for the year ended December 31, 2025. Reference Number: 2025-001 Finding: TRAA’s 2025 Single Audit brought forth finding(s) which required a corrective action letter or Plan. The following item related to the Airport’s federal grant reimbursements: - Program 20.106 revenues were underreported by $1,092,801 in 2025. This underreporting stems from expenditures being incurred in 2025 but the corresponding reimbursement request, and revenue recognition, was not recorded until 2026, partially attributed to delays in submitting reimbursement requests. Corrective Action: TRAA agrees that the finding is correct. Moving forward, management will review grant expenditures at year-end to verify that the related revenues have been accrued, and management will work to file reimbursement requests for outstanding grants on a more timely basis. Personnel Responsible for Corrective Action: Linda Soucie, Business Manager Anticipated Completion Date: December 31, 2026 for fiscal year 2026
Views of Responsible Officials: The District will implement formal internal control procedures requiring review and documented approval of all SNP Claim for Reimbursement Summary reports prior to submission in PEARS. The following procedures will be implemented: 1. The Director of Food Services will...
Views of Responsible Officials: The District will implement formal internal control procedures requiring review and documented approval of all SNP Claim for Reimbursement Summary reports prior to submission in PEARS. The following procedures will be implemented: 1. The Director of Food Services will prepare the monthly SNP Claim for Reimbursement Summary report and compile all supporting meal count documentation. 2. Prior to submission, the Administrative Assistant to the Director of Food Services or another designated individual independent of the preparation process will: a. Review the claim for mathematical accuracy; b. Verify meal counts against supporting documentation; c. Confirm claims are submitted within required timelines; and 3. Evidence of the review and approval will be documented through: a. Signature or electronic approval on the reimbursement summary report; and b. Retention of supporting documentation in accordance with federal and state record retention requirements. 4. A written standard operating procedure (SOP) outlining these review and approval responsibilities will be developed and communicated to applicable personnel. The Business Manager will periodically monitor compliance with the procedure to ensure controls remain effective.
Corrective Action: The City will implement formal Section 3 policies and procedures for applicable CDBG projects. The policies will identify applicable projects, assign responsibility for compliance monitoring, establish worker certification and documentation requirements, and provide for documentat...
Corrective Action: The City will implement formal Section 3 policies and procedures for applicable CDBG projects. The policies will identify applicable projects, assign responsibility for compliance monitoring, establish worker certification and documentation requirements, and provide for documentation retention and periodic review procedures. Responsible Individual(s): Michael Elizalde, Grants & Strategic Initiatives Director. Timeline: In Progress. Estimated October 2026.
Corrective Action: The City will implement formal procedures to ensure pre-rehabilitation inspection documentation is reviewed and approved by the designated approving authority. Procedures will clearly assign preparer and reviewer responsibilities, maintain appropriate segregation of duties, and re...
Corrective Action: The City will implement formal procedures to ensure pre-rehabilitation inspection documentation is reviewed and approved by the designated approving authority. Procedures will clearly assign preparer and reviewer responsibilities, maintain appropriate segregation of duties, and require supporting documentation to be retained in project files. Responsible Individual(s): Michael Elizalde, Grants & Strategic Initiatives Director. Timeline: In Progress. Estimated October 2026.
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