Corrective Action Plans

Finding 505267 (2024-001)

Material Weakness 2024

MI

Reporting School Nutrition Programs Internal Control / Segregation of Duties

Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School ...

Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. For certain periods during the year the School District asserts there was a review process in place over the reimbursement requests; however, the review was not documented, and therefore we were not able to verify if the control was in place and operating effectively. For other periods during the year, the School District did not have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the School District being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The School District's business office performed a detailed review of all meal claim submissions for the 2023-2024 fiscal year. Ultimately, the lack of a review control during the 2023-2024 fiscal year did not result in inaccurate reporting or incorrect amount of reimbursement paid by the Michigan Department of Education. The Business Office has since implemented a formalized internal control procedure beginning in July 2024, whereby a formal documented review of the meal claim submission is performed. Contact person responsible for corrective action: Kevin Taratuta, Chief Financial and Operations Officer Anticipated Completion Date: August 1, 2024

View Audit 327892

Finding 505142 (2024-001)

Significant Deficiency 2024

Hamline University of Minnesota

MN

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14...

Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Individual(s) responsible for processing refunds will review the current internal procedures for processing refunds and student account credits. They will also review the federal guidelines regarding Title IV funds available on fsapartners.ed.gov. After review, the Manager of student accounts will meet with this staff to ensure understanding of procedures and look for areas of improvement and opportunities for clarity. The Manager will also review current procedures to ensure documents are up-to-date and look for areas that require revision. Manager will review current reporting within the Workday system to ensure proper information is being pulled at time of running reports. Names of the contact persons responsible for corrective action: Sirena Huppert, Manager of Student Accounts Planned completion date for corrective action plan: January 1, 2025

View Audit 327809

Finding 505066 (2024-001)

Significant Deficiency 2024

Rowan-Salisbury Board of Education

NC

Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking

Management will take the steps necessary to ensure matching requirements are met.

View Audit 327744 Questioned Costs: $1

Finding 505064 (2024-002)

Significant Deficiency 2024

Oconto Falls Public School District

WI

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

FINDINGS— FEDERAL AND STATE AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION 2024-002 Elementary and Secondary School Emergency Relief (ARP ESSER) – 84.425U Recommendation: CLA recommends the District review its internal controls and implement a procedure to ensure all journal entries are appro...

FINDINGS— FEDERAL AND STATE AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION 2024-002 Elementary and Secondary School Emergency Relief (ARP ESSER) – 84.425U Recommendation: CLA recommends the District review its internal controls and implement a procedure to ensure all journal entries are approved prior to being posted within the general ledger. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will review its internal controls and implement a procedure to ensure all journal entries are approved prior to being posted within the general ledger. Name of the contact person responsible for corrective action: Kim Sinclair, District Business Manager. Planned completion date for corrective action plan: June 30, 2025

View Audit 327742

Finding 505052 (2024-001)

Significant Deficiency 2024

National Arbor Day Foundation

NE

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

A plan has been put in place that involves the Accounting Director monitoring the FFATA reporting activity monthly to ensure that the Foundation meets the reporting requirements of the program. Each month, the Accounting Director contacts the Grant Administrator to determine if any new first-tier s...

A plan has been put in place that involves the Accounting Director monitoring the FFATA reporting activity monthly to ensure that the Foundation meets the reporting requirements of the program. Each month, the Accounting Director contacts the Grant Administrator to determine if any new first-tier subaward contracts have been signed during the last 30 days. If any contracts have been signed, the Accounting Director obtains a copy of the FFATA report that the Grant Administrator filed during the month to verify that it contains those subaward contracts and that they have been reported on a timely basis and in the correct amount. In addition, the Accounting Director compares information on the monthly FFATA reports to a master list of approved sub awardees to verify contract amounts and to ensure that all contracts are being reported.

View Audit 327737

Finding 505044 (2024-002)

Significant Deficiency 2024

St. Ignace Area School District

MI

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

The District will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed.

View Audit 327725

Finding 504994 (2024-010)

Significant Deficiency 2024

Clarkson College

NE

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend the College review their policies and procedures surrounding FISAP reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Operations Report for 2023-2024 and Applicati...

Recommendation: We recommend the College review their policies and procedures surrounding FISAP reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Operations Report for 2023-2024 and Application to Participate for 2025-2026 (FISAP) for the Campus-Based programs is the second FISAP the Financial Aid & Scholarships Director has completed. The error on the FISAP was the enrollment number. The Financial Aid & Scholarships Director was first provided with a number from the Office of Institutional Effectiveness that was still being further calculated and checked for accuracy. Currently, in our new student information system, reporting and verifying correct numbers is more time-consuming. The Director later received the accurate number and updated the FISAP. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: October 2024

View Audit 327718

Finding 504990 (2024-009)

Significant Deficiency 2024

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

Recommendation: We recommend the College review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is ...

Recommendation: We recommend the College review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student refunds are processed within 48 hours according to our standard procedures, which ensures that refunds are processed within 14 days according to the federal requirements. However, in the instance of this finding, it appears that the procedure was not followed due to unusual circumstances. We will add a step to our procedure that requires the supervisor to oversee that the credit balance is refunded within guidelines of 14 days. Name(s) of the contact person(s) responsible for corrective action: Robyn Hansen Planned completion date for corrective action plan: October 18, 2024

View Audit 327718 Questioned Costs: $1

Finding 504986 (2024-008)

Significant Deficiency 2024

Clarkson College

NE

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that a process is put in place to ensure that all students selected for verification are being reported to the Common Origination Disbursement (COD) system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

Recommendation: We recommend that a process is put in place to ensure that all students selected for verification are being reported to the Common Origination Disbursement (COD) system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have a designated staff member who ensures that all students selected for verification are being reported to the FAFSA Portal. Please note the Department of Education has listed on their FAFSA Portal that 24/25 verification reporting is not currently available, and schools will be notified when it becomes available. At that time, all 24/25 verifications will be reported in the FAFSA Portal. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718

Finding 504982 (2024-007)

Significant Deficiency 2024

Clarkson College

NE

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Recommendation: The College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement B23with the audit findi...

Recommendation: The College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement B23with the audit finding. Action taken in response to finding: With the start of the 2024-2025 school year, the Financial Aid and Student Accounts departments are working together to reconcile all federal aid, Nurse Student Loans and Nurse Faculty Loans weekly on Fridays. This has worked well since its inception in August 2024. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718

Finding 504978 (2024-006)

Significant Deficiency 2024

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are completed timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are completed timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With our new student information system, Anthology Student, there are tasks we can assign to a staff member to alert them that there are R2T4s to process. We think this will be helpful in making sure we accurately calculate R2T4s. Anthology Student also has regulatory controls in the R2T4 calculation process that calculates number of days in the semester and break days. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718 Questioned Costs: $1

Finding 504974 (2024-005)

Significant Deficiency 2024

Clarkson College

NE

Student Financial Aid Eligibility Significant Deficiency

Recommendation: We recommend that a review is implemented which compares enrolled credits to Pell award to ensure all Pell funds are awarded at proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Wit...

Recommendation: We recommend that a review is implemented which compares enrolled credits to Pell award to ensure all Pell funds are awarded at proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With our new student information system, Anthology Student, there are regulatory controls in place that ensure that the Pell awards are awarded at proper amounts per enrolled credits. All undergraduate students are packaged Standard Academic Year (SAY) beginning with the 2024-2025 academic year. This packaging method will ensure that all Pell eligible students will receive their entire Pell award amount for the year. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718

Finding 504970 (2024-004)

Significant Deficiency 2024

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

Recommendation: We recommend that a process is put in place to ensure that all students are notified upon withdrawal they may be required to return federal award funds back to the Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...

Recommendation: We recommend that a process is put in place to ensure that all students are notified upon withdrawal they may be required to return federal award funds back to the Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All students are instructed by their academic advisors to speak with the Financial Aid department prior to withdrawing from any or all courses. When the Financial Aid department presents at New Student Orientation, our financial aid presentation includes speaking with Financial Aid before dropping courses as dropping courses could result in students having to pay back some or all their federal financial aid. All students with an R2T4 receive an email from Financial Aid & Scholarships notifying them of the return of federal funds to the Department of Education. The Financial Aid & Scholarships department also emails the Student Accounts department to notify them to return funds to the Department of Education. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718 Questioned Costs: $1

Finding 504966 (2024-003)

Significant Deficiency 2024

Clarkson College

NE

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Recommendation: We recommend that the College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with ...

Recommendation: We recommend that the College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With the start of the 2024-2025 school year, the Financial Aid and Student Accounts departments are working together to reconcile weekly on Fridays. This has worked well since its inception in August 2024. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: August 2024

View Audit 327718

Finding 504962 (2024-002)

Material Weakness 2024

Clarkson College

NE

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303

Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: C...

Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review, revise and implement procedures for cost of attendance, award packaging, and R2T4, in addition to the review of the process of all monthly reconciliations related to Pell, Direct Loans, SEOG and FWS along with G5 drawdowns annotated and reconciled with the Finance Department. The 2024-2025 year has started off with a strong process to avoid these findings. The Director of Financial Aid & Scholarships is in communication with NASFAA about policy and procedure development services. All Policies & Procedures (P&P) will be revised and updated to reflect processes within the new student information system. In February of 2025 a proposal will be made for an additional staff member for a total of four full-time staff members in the Financial Aid & Scholarships department. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: Ongoing

View Audit 327718

Finding 504958 (2024-001)

Material Weakness 2024

Clarkson College

NE

Student Financial Aid Material Weakness Reporting

Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findin...

Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar Office reports enrollment statuses to the National Student Clearinghouse (Clearinghouse) and then the Clearinghouse reports enrollment statuses to NSLDS. The procedure is for one Financial Aid staff person to work with the Registrar each time enrollment is reported and that all errors are cleared in the allowed timeframe. The Registrar and the Financial Aid & Scholarships Director plan to meet to review the reports when reporting to the Clearinghouse. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: November 2024

View Audit 327718

Finding 504942 (2024-003)

Significant Deficiency 2024

Boise State University

ID

Student Financial Aid Internal Control / Segregation of Duties Eligibility § 200.303

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 Recommendation: We recommend the University review its current procedures for awarding Title IV funds to ensure only eligible students are receiving funds. Explanation of disagreement with audit finding: There is no disagreement...

Federal Program Title: Student Financial Assistance Cluster ALN: 84.063 Recommendation: We recommend the University review its current procedures for awarding Title IV funds to ensure only eligible students are receiving funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Additional staff training has been provided to R2T4 staff regarding Pell eligibility for students who enroll in courses on census day and withdraw shortly thereafter. Staff have been instructed and procedures updated to review the faculty response regarding participation in a withdrawn course before offering Pell prior to completing the R2T4 calculation. Name(s) of the contact person(s) responsible for corrective action: Lauren Krigbaum, Associate Director of Systems & Processing. Planned completion date for corrective action plan: September 30, 2024

View Audit 327688

Finding 504935 (2024-002)

Significant Deficiency 2024

Boise State University

ID

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Federal Program Title: Student Financial Assistance Cluster ALN: Various Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amou...

Federal Program Title: Student Financial Assistance Cluster ALN: Various Recommendation: We recommend the University review its current procedures for return of Title IV funds. As part of the review, the University should implement safeguard to ensure refunds are returned timely and that refund amounts are supported by having documentation of withdrawal dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State updated the automated workflows to ensure that R2T4s calculated on any day of the week had funds returned accordingly. The R2T4 procedures also include a step to review the completed return before sending the communication to the student. This step was reinforced to the staff involved in the R2T4 processes via additional training. The workflows were updated and additional staff training were provided in December 2023 when the issue was identified by Financial aid office management. Procedures have also been updated regarding the last date of attendance for withdrawn courses with W grades. The procedures now require staff to contact all faculty anytime the withdrawn student has W grades, F grades or a combination of both. The additional training and procedures update were completed May 25, 2024. Name(s) of the contact person(s) responsible for corrective action: Lauren Krigbaum, Associate Director of Systems & Processing. Planned completion date for corrective action plan: December 15, 2023; May 25, 2024

View Audit 327688 Questioned Costs: $1

Finding 504923 (2024-001)

Material Weakness 2024

School District of the City of Dearborn, Michigan

MI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Condition: The School District applies the simplified method to determine indirect costs for the Title I program. The allocation of indirect costs and the computation of an indirect cost rate may be accomplished through simplified allocation procedures described in 2 CFR Part 200, Appendix VII, para...

Condition: The School District applies the simplified method to determine indirect costs for the Title I program. The allocation of indirect costs and the computation of an indirect cost rate may be accomplished through simplified allocation procedures described in 2 CFR Part 200, Appendix VII, paragraph C.2. The indirect cost rate is approved by the Michigan Department of Education. The School District calculated indirect costs using an inaccurate rate. The School District reported indirect costs in excess of the approved rate for the federal program. Planned Corrective Action: The School District recorded an adjusting journal entry to correct the indirect costs charged in excess of the approved rate charged to the Title I program for the year ended June 30, 2024. In addition, a secondary analytical review will be incorporated over the Budgetary and indirect costs budgeted specifically to grants prior to it being recorded. Contact person responsible for corrective action: Thomas Wall, Executive Director of Business Services and Operations. Anticipated Completion Date: November 1, 2024

View Audit 327675

Finding 504881 (2024-101)

None 2024

Good Shepherd Food Bank of Maine

ME

Equipment & Real Property Management Internal Control / Segregation of Duties

USDA Food Distribution Criteria: The USDA has specific guidelines which need to be followed when assembling meal boxes. The meal boxes need to be packed in accordance with the CSFP menu. Condition: For one month tested, the items included in the meal box did not agree to the CSFP menu requiremen...

USDA Food Distribution Criteria: The USDA has specific guidelines which need to be followed when assembling meal boxes. The meal boxes need to be packed in accordance with the CSFP menu. Condition: For one month tested, the items included in the meal box did not agree to the CSFP menu requirements. Context: For one month tested, assembly included one instance where two containers of meat, fish, and poultry were included in the box, rather than the required three containers. Effect: As a result of the condition, boxes of food are not in accordance with USDA requirements. Cause: Lack of review prior to the box being sealed. Recommendation: We recommend that the Company reinforce the importance of maintaining the correct food items in each container in line with the USDA menu. Contact: Bryan O'Connor. Corrective Actions Taken or Planned: Management has introduced a new control under which a member of the inventory management team creates a bill of materials for each order. The bill of materials is reviewed by the Inventory Analyst, with the Director of Inventory Management as backup.

View Audit 327664

Finding 504877 (2024-002)

Material Weakness 2024

North Providence Housing Authority

RI

HUD Housing Programs Special Tests & Provisions Material Weakness

Section III – Federal Award Findings and Questioned Costs 2024-002-Special Tests & Provisions: Rent Reasonableness Material Weakness/Material Noncompliance Corrective Action: The North Providence Housing Authority hired an outside company to perform yearly rent reasonableness studies. Nelrod h...

Section III – Federal Award Findings and Questioned Costs 2024-002-Special Tests & Provisions: Rent Reasonableness Material Weakness/Material Noncompliance Corrective Action: The North Providence Housing Authority hired an outside company to perform yearly rent reasonableness studies. Nelrod has given us the tools to perform these studies fast and efficiently with the use of their software program. Additionally, due to being a small housing authority, with only one HCV staff member, we have hired an HCV Assistant to help the HCV Coordinator in obtaining all information needed to comply with HUD’s regulations. Planned Implementation Date of Corrective Action: Immediately Planned Implementation Date of Corrective Action: Eileen Reyes/Michael McMahon/Cheryl Lonardo

View Audit 327628

Finding 504875 (2024-001)

Significant Deficiency 2024

North Providence Housing Authority

RI

HUD Housing Programs Eligibility Significant Deficiency

Section III – Federal Award Findings and Questioned Costs 2024-001-Eligibility: Rent Calculation Corrective Action: The North Providence Housing Authority will be creating a check list which will include Income Verification as part of the participants file to be used for examinations, and reexam...

Section III – Federal Award Findings and Questioned Costs 2024-001-Eligibility: Rent Calculation Corrective Action: The North Providence Housing Authority will be creating a check list which will include Income Verification as part of the participants file to be used for examinations, and reexaminations of income. This check list will be completed by the Housing Authority staff member, signed, and dated, showing that all required documents have been obtained and used for a successful processing of the tenants rent. Additionally, due to being a small housing authority, with only one HCV staff member, we have hired an HCV Assistant to help the HCV Coordinator in obtaining all information needed to comply with HUD’s regulations. Planned Implementation Date of Corrective Action: Immediately Planned Implementation Date of Corrective Action: Eileen Reyes/Michael McMahon/Cheryl Lonardo

View Audit 327628

Finding 504832 (2024-001)

Material Weakness 2024

City of Carbondale, Illinois

IL

Internal Control / Segregation of Duties

Views of the responsible officials and planned corrective actions Management agrees that the review and approval process may need to be examined and refined to ensure financial information is properly recorded.

View Audit 327562

Finding 504831 (2024-001)

Significant Deficiency 2024

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

WY

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.332 Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Finding Summary: There was no evidence retained that the Medical Center’s compliance and financial reports sub...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.332 Program Name: Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Finding Summary: There was no evidence retained that the Medical Center’s compliance and financial reports submitted to the Department of Health and Human Services were reviewed and approved prior to submission. Responsible Individuals: Program Director – Jason Mincer Corrective Action Plan: One step will be added to the current plan: Enroll Wyoming has changed its review process to be as follows: - Each individual navigator completes a weekly form that is collected and reviewed by our Insurance Market Place Project Specialist. - The Insurance Market Place Project Specialist compiles the data from all navigator submissions and aggregates the work. - The aggregated information is then input into the federal Health Insurance Oversight System (HIOS). - A screenshot of the input data is captured and uploaded into DocuSign. - The Insurance Market Place Project Specialist and the Enroll Wyoming Project Manager sign off on the report in DocuSign. - An email is sent to the Director of Community Health upon completion. - All documentation will be available on the S drive. Anticipated Completion Date: The new process will begin with the filing of the weekly reports on 10/1/2024.

View Audit 327536

Finding 504829 (2024-001)

Significant Deficiency 2024

Junior Achievement of Arizona, Inc.

AZ

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

Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, we...

Type of Finding – Significant Deficiency in Internal Control Over Compliance. Condition/Context – Internal control procedures over eligible disbursements did not ensure compliance with federal awards. An employee reimbursement was billed twice, and employee bonuses, which are not allowable costs, were included within the reimbursement request. Contact Person – Amy Schaefer, VP of Finance – amys@jaaz.org – (602) 616-0873 Corrective Action Plan – Management has implemented procedures to verify that the expenditures that are requested for reimbursement are accurate and are allowable under the Uniform Guidance. Review procedures will be used to help ensure that only allowable salaries expenses are included in reimbursement requests.

View Audit 327529 Questioned Costs: $1

Corrective Action Plans

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