Corrective Action Plans

Finding 1179892 (2025-003)

Material Weakness 2025

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: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department...

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: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Context: For the 2 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For one of the sample items, the School Corporation expended $333,000 on building renovations which was charged to the ESSER III (84.425U) grant award. For the other sample item, the School Corporation expended $71,000 for locker room upgrades that was charged to the ESSER III grant. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Contact Person Responsible for Corrective Action: Eric Speicher Contact Phone Number: 574-598-2768 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school management will work with the company it hired for asset management to ensure that all items are properly listed on the asset list. The school management will conduct a thorough secondary review of the company’s final asset list.

View Audit 392260

Finding 1179891 (2025-002)

Material Weakness 2025

Red Oak Community School District

IA

Internal Control / Segregation of Duties Reporting

For A/P - the District Office has the Secretary open all mail and deliver to intended recipients. When delivered to A/R, money is deposited in a timely manner (within 24 hours). A/R then prepares the deposit. The Deposit is then double-checked and initialed by another District Office employee before...

For A/P - the District Office has the Secretary open all mail and deliver to intended recipients. When delivered to A/R, money is deposited in a timely manner (within 24 hours). A/R then prepares the deposit. The Deposit is then double-checked and initialed by another District Office employee before depositing. All accounts are reconciled weekly by A/R and monthly by the SBO. For Investments, there are two signers on the Bank Iowa accounts. All transactions are authorized by the Board, Superintendent, and then transactional is taken care of by the SBO. ACH/Wire Transfers - all ACH and Wire Transfers initiated by payroll are sent to the SBO by the Bank so there are two sets of eyes on them. Financial reporting is reviewed by the Superintendent and Board monthly. Journal entries are not initialed by another District Office Employee. We have made very concerted efforts to distribute duties without compromising accuracy.

View Audit 392259

Finding 1179883 (2025-001)

Material Weakness 2025

Virginia Wesleyan University Fka Virginia Wesleyan College

VA

Student Financial Aid Reporting Internal Control / Segregation of Duties

The University experienced a mid-year leadership transition in the Registrar’s Office when the prior Registrar resigned, requiring a search for a new Registrar. At the time of the transition, the former Registrar was responsible for both routine office operations and oversight of enrollment reportin...

The University experienced a mid-year leadership transition in the Registrar’s Office when the prior Registrar resigned, requiring a search for a new Registrar. At the time of the transition, the former Registrar was responsible for both routine office operations and oversight of enrollment reporting to the National Clearinghouse and NSLDS. During this period, incorrect data entries occurred. Corrective action has been initiated under the leadership of the newly appointed Registrar, who is conducting a comprehensive review of existing processes and internal controls within the office. This review includes evaluating data entry procedures and oversight practices to ensure greater accuracy and consistency. In addition, as part of the integration with Sentara College of Allied Health, the University is adding staff positions in both the Registrar’s Office and Financial Aid. The new staff members will allow for improved systems and process oversight and reduce operational strain on the Registrar’s Office. These corrective actions and staffing enhancements are expected to strengthen internal controls and prevent similar issues in the future.

View Audit 392250

Finding 1179878 (2025-005)

Material Weakness 2025

Greenfield-Central Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Ot...

Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Context: The School Corporation did not obtain the weekly payroll reports certifications from a company that performed renovations to replace HVAC equipment and install windows in the building. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $696,118 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Nathaniel Day Contact Phone Number: 317-462-4434 . Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will comply with Bacon Davis on future projects using federal funds.

View Audit 392236

Finding 1179877 (2025-004)

Material Weakness 2025

Greenfield-Central 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, 84.425W Federal Award Numbers and Years (or Other Identifying Nu...

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, 84.425W Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013, S425W210015 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Context: For the 2 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 1 sample item, the School Corporation expended $810,047 on building renovations which was charged to the ESSER III (84.425U) and ESSER II (84.425D) grant awards. For the other item, the School Corporation expended $9,182 on a vehicle which was charged to the ESSER HCY (84.425W) grant award. Additionally, we noted that the School Corporation’s capital asset listing did not contain all required information, including the source of funding for the property, as outlined in the criteria above. Contact Person Responsible for Corrective Action: Nathaniel Day Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I will work with our Capital Asset Inventory vendor to identify and document correctly equipment purchases.

View Audit 392236

Finding 1179874 (2025-003)

Material Weakness 2025

Greenfield-Central Community School Corporation

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles 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 ...

Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles 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): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Context: We noted that for 13 of the 40 payroll samples selected, the School Corporation did not have employees fill out semi-annual certifications to support the percentage of their payroll charged to the Title I grants. Contact Person Responsible for Corrective Action: Nathaniel Day Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will continue the plan instituted in the 2021-23 Audit. This finding was identified after the first period of the 2023-25 audit and was corrected at that time moving forward.

View Audit 392236

Finding 1179871 (2025-002)

Material Weakness 2025

Greenfield-Central Community School Corporation

IN

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

Information on the federal program: Subject: Special Education Cluster (IDEA) – Internal Controls Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027 Federal Award Numbers and Years (or Ot...

Information on the federal program: Subject: Special Education Cluster (IDEA) – Internal Controls Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027 Federal Award Numbers and Years (or Other Identifying Numbers): 22611-131-PN01, 23611- 131-PN01, Contract 78674 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness, Other Matters Context: We noted that for 11 of the 40 payroll samples selected, the School Corporation did not have employees fill out semi-annual certifications to support the percentage of their payroll charged to the Special Education Cluster funds. Additionally, for one payroll sample, we noted that the employee was incorrectly paid $1,250 using Special Education Cluster funds prior to the employee performing work related to the Special Education Cluster. Contact Person Responsible for Corrective Action: Nathaniel Day Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will continue the plan instituted in the 2021-23 Audit. This finding was identified after the first period of the 2023-25 audit and was corrected at that time moving forward.

View Audit 392236

Finding 1179853 (2025-003)

Material Weakness 2025

Augsburg University

MN

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.403 § 200.405

Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no dis...

Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University does have existing internal control processes over its federal grants. The principal investigators code, approve, and submit expenditures for payment. In addition, principal investigators receive periodic grant reports which include the detail of all transactions charged to their grants for review. The University will add an additional control step to review coding of research and development payment requests in the ERP system prior to payment. Names of the contact persons responsible for corrective action: Gerri Stepanek and Carole Kampf Planned completion date for corrective action plan: September 1, 2025

View Audit 392222

Finding 1179845 (2025-002)

Material Weakness 2025

Augsburg University

MN

Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagre...

Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augsburg University will update its Written Information Security Program to: * More fully document the processes and procedures to dispose of customer information securely * Maintain a log of authorized users’ activity and keep an eye out for unauthorized access. Names of the contact persons responsible for corrective action: Scott Krajewski Planned completion date for corrective action plan: May 31, 2026

View Audit 392222

Finding 1179839 (2025-001)

Material Weakness 2025

Augsburg University

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreeme...

Student Financial Assistance Cluster— Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely 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: Student Financial Services is working with the Registrar to update our reporting practices for students with student teaching requirements. The registrar has connected with the Clearinghouse to confirm and utilize a separate file type for this population, which should resolve the reporting date issue. Name of the contact person responsible for corrective action: Catherine Maun Planned completion date for corrective action plan: May 31, 2026

View Audit 392222

Finding 1179833 (2025-001)

Material Weakness 2025

Kandiyohi County Housing and Redevelopment Authority

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material mis...

Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: January 2026

View Audit 392219

Finding 1179830 (2025-001)

Material Weakness 2025

Siloam Springs School District

AR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

The district will implement procedures to ensure that all Child Nutrition employees paid 100% from Child Nutrition funds complete a semi-annual time certification as required by the Arkansas Department of Education Child Nutrition Unit

View Audit 392212

Finding 1179830 (2025-001)

Material Weakness 2025

Siloam Springs School District

AR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

The Siloam Springs School District was instructed to submit a time certification for all employees paid from the nonprofit food service account to Arkansas Department of Education, Division of Elementary and Secondary Education, Nutrition Services by January 16, 2026. The District received a letter ...

The Siloam Springs School District was instructed to submit a time certification for all employees paid from the nonprofit food service account to Arkansas Department of Education, Division of Elementary and Secondary Education, Nutrition Services by January 16, 2026. The District received a letter from the Arkansas Department of Education, Nutrition Services dated January 9, 2026 informing the District’s corrective action submitted was accepted and therefore, the review was officially closed

View Audit 392212

Finding 1179830 (2025-001)

Material Weakness 2025

Siloam Springs School District

AR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Joanna Trimble, Child Nutrition Director

View Audit 392212

Finding 1179826 (2025-003)

Material Weakness 2025

Rochester Area School District

PA

Internal Control / Segregation of Duties HUD Housing Programs Equipment & Real Property Management

Recommendation: Ideally, the School District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased be...

Recommendation: Ideally, the School District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on the Business Manager's knowledge of the everyday operation to discover any material changes in the School District's financial position. Management's Response: The School District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board relies on the Business Manager to keep them updated on the financial state of the School District and, due to financial constraints, does not intend to increase staffing at this time.

View Audit 392208

Finding 1179813 (2025-001)

Material Weakness 2025

South Carolina Regional Housing Authority No. 3

SC

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2025-001 - Moving to Work Tenant Files - Eligibility - Internal Control over Tenant Files Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: To recruit and train new employees to obtain 100% of vacant positions filled. To complete softwa...

Finding 2025-001 - Moving to Work Tenant Files - Eligibility - Internal Control over Tenant Files Noncompliance & Significant Deficiency Moving to Work Demonstration - ALN #14.881 Corrective Action Plan: To recruit and train new employees to obtain 100% of vacant positions filled. To complete software conversion, validating all data and optimizing data integration and functionality offered by the Yardi software to ensure proper quality control oversight. Additionally, staffwill implement a quality control (QC) review process that includes a 10% monthly supervisory QC review of completed re-exams. The monthly percentage of file reviews will increase if problems persist. Person Responsible: Doris Jamison (Director of Housing Management) and Trina Isaac (Senior Property Manager) Anticipated Completion Date: The software conversion is currently 99.5 percent complete and is anticipated to be 100 percent within the next six months. Currently, only two property manager positions remain open, and it is anticipated that these positions will be filled within the next three months. The quality control review process will begin in January of 2026. Anticipated completion date is June 30, 2026.

View Audit 392191

Finding 1179761 (2025-063)

Material Weakness 2025

State of Nebraska

NE

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302

Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Reporting Corrective Action Plan: The categorization issue was corrected on the ERA2 Closeout report. Contact: Philip Olsen Anticipated Completion Date: January 28, 2026

View Audit 392165

Finding 1179760 (2025-062)

Material Weakness 2025

State of Nebraska

NE

Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking § 200.303 § 200.511

Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is...

Program: AL 21.023 – COVID-19 Emergency Rental Assistance Program – Allowability & Eligibility Corrective Action Plan: The ERA2 program officially concluded as of September 30, 2025. Because the program ended, there will be no further eligibility determinations to be made and no additional action is necessary. On all other grant programs for which the Agency is the recipient, eligibility determinations are a shared responsibility of the Agency and the funding entity. Contact: Erv Portis Anticipated Completion Date: Complete

View Audit 392165

Finding 1179759 (2025-060)

Material Weakness 2025

State of Nebraska

NE

Special Tests & Provisions Eligibility HUD Housing Programs

Program: AL 17.225 – Unemployment Insurance – State – Special Tests and Provisions Corrective Action Plan: NDOL will review existing procedures for applying credits to employers. This review will include confirming that credits are applied correctly and that overpayments are properly established. In...

Program: AL 17.225 – Unemployment Insurance – State – Special Tests and Provisions Corrective Action Plan: NDOL will review existing procedures for applying credits to employers. This review will include confirming that credits are applied correctly and that overpayments are properly established. In addition, NDOL will implement enhanced staff review and oversight of employer charging activities to identify and correct errors. NDOL will work closely with its system vendor to address any system issues affecting employer charging and to ensure processes function as intended. Any gaps identified through these reviews will be addressed through procedural updates, targeted staff training, and ongoing monitoring. NDOL will continue to evaluate and refine employer charging procedures to ensure that credits and overpayments are applied accurately. Contact: Andi Bridgmon Anticipated Completion Date: 1/31/2027

View Audit 392165

Finding 1179758 (2025-059)

Material Weakness 2025

State of Nebraska

NE

Reporting Internal Control / Segregation of Duties § 200.302

Program: AL 17.225 – Unemployment Insurance – State – Reporting Corrective Action Plan: NDOL has streamlined its ETA 2112 reporting process to ensure that errors between supporting documents and the reporting is kept to a minimum. NDOL has already started reconciling the ETA 2112 to other ETA report...

Program: AL 17.225 – Unemployment Insurance – State – Reporting Corrective Action Plan: NDOL has streamlined its ETA 2112 reporting process to ensure that errors between supporting documents and the reporting is kept to a minimum. NDOL has already started reconciling the ETA 2112 to other ETA reports in compliance with reporting instructions. As of this writing the only variance is due to rounding in the referenced reports. NDOL therefore believes that the inadequacies noted above have been properly addressed and continuation rather than correction are all that is required moving forward. Contact: Rea Easton Anticipated Completion Date: Completed

View Audit 392165

Finding 1179753 (2025-055)

Material Weakness 2025

State of Nebraska

NE

Special Tests & Provisions Internal Control / Segregation of Duties

Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program – Special Tests and Provisions Corrective Action Plan: The Agency will continue to reiterate the requirement in the contract with the MCO and will review and reject any audit submitted that does not m...

Program: AL 93.778 – Grants to States for Medicaid; AL 93.767 – Children’s Health Insurance Program – Special Tests and Provisions Corrective Action Plan: The Agency will continue to reiterate the requirement in the contract with the MCO and will review and reject any audit submitted that does not meet the GAAP requirement. Contact: Jeremy Brunssen Anticipated Completion Date: June 30, 2026

View Audit 392165

Finding 1179751 (2025-053)

Material Weakness 2025

State of Nebraska

NE

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

Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency will begin completing desk reviews on the state-owned facility. The Agency will continue to select high risk facilities for field audit examinations based on their risk identified dur...

Program: AL 93.778 – Grants to States for Medicaid – Special Tests and Provisions Corrective Action Plan: The Agency will begin completing desk reviews on the state-owned facility. The Agency will continue to select high risk facilities for field audit examinations based on their risk identified during the initial desk reviews. Contact: Jerry Vanderbeek Anticipated Completion Date: June 30, 2026

View Audit 392165

Finding 1179750 (2025-052)

Material Weakness 2025

State of Nebraska

NE

Allowable Costs / Cost Principles Eligibility Reporting

Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: Medicaid eligibility program accuracy unit plans to update internal eligibility staff training, guidance, and communication related to working vital statistics NFOCUS notices as applicable. Indivi...

Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: Medicaid eligibility program accuracy unit plans to update internal eligibility staff training, guidance, and communication related to working vital statistics NFOCUS notices as applicable. Individual staff who made errors will receive additional training to ensure they understand policies and procedures going forward. Additionally, the program accuracy unit, responsible for quality control case reviews, will begin the ongoing monitoring of both date of death records and actions taken as a result of notices of death. The Medicaid division is collaborating with the DHHS Information Systems and Technology team to perform root cause analysis for Vital Statistic records that may not have triggered automated case notices, and to evaluate system related internal control improvement opportunities. Contact: Jeremy Brunssen, Tiffanie Green, Anne Harvey Anticipated Completion Date: June 30, 2026

View Audit 392165

Finding 1179749 (2025-051)

Material Weakness 2025

State of Nebraska

NE

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

Program: AL 93.778 – Grants to State for Medicaid – Allowability Corrective Action Plan: This issue arose from an oversight: Optum’s rate sheet listed calendar-year 2022 dates, but the rates corresponded to 2023. As a result of this error in the file received from Optumas, staff mistakenly processed...

Program: AL 93.778 – Grants to State for Medicaid – Allowability Corrective Action Plan: This issue arose from an oversight: Optum’s rate sheet listed calendar-year 2022 dates, but the rates corresponded to 2023. As a result of this error in the file received from Optumas, staff mistakenly processed the 2022 capitation adjustment using the 2023 rates. The overcharged Federal amount will be refunded to CMS. Contact: Snita Soni Anticipated Completion Date: April 30, 2026

View Audit 392165

Finding 1179748 (2025-050)

Material Weakness 2025

State of Nebraska

NE

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

Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard operating processes and procedures however worker error resulted in these conditions. The Agency will ensure established standard processes are followed. Additionally, user...

Program: AL 93.778 – Grants to States for Medicaid – Allowability & Eligibility Corrective Action Plan: The Agency has standard operating processes and procedures however worker error resulted in these conditions. The Agency will ensure established standard processes are followed. Additionally, user guides and training materials will be reviewed and updated if deemed necessary for clarity. New guidance material will be issued if deemed necessary. Individual staff who made the errors will be followed up with to ensure they understand the policies. Contact: Tiffanie Green Anticipated Completion Date: June 30, 2026

View Audit 392165

Corrective Action Plans

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