Corrective Action Plans

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Corrective Action Plan 5/18/2026 Oversight Agency: U.S. Department of Education Mohawk Valley Community College respectfully submits the following corrective action plan for the year ended August 31, 2025. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding...
Corrective Action Plan 5/18/2026 Oversight Agency: U.S. Department of Education Mohawk Valley Community College respectfully submits the following corrective action plan for the year ended August 31, 2025. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2025-001 Bank Reconciliations Planned Action: Current Business Office staff have been catching up on performing bank reconciliations and investigating reconciling items, including obtaining reports so that GCard receipts can be investigated. Clear deadlines have been established and formally communicated to Business Office staff and specific individuals have been assigned ownership of each account reconciliation with a formal review and approval process implemented to ensure accuracy and completeness. Management will perform periodic spot checks to ensure ongoing compliance with reconciliation procedures and timeliness. Management will provide period updates to the Audit & Finance Committee regarding the status and timeliness of bank reconciliations. Any delays or issues will be communicated to the Committee and, as appropriate, to the Board of Directors to ensure transparency and allow for governance monitoring and oversight. Contact Responsible: Mary Jane Parry Anticipated date of Completion: 6/30/2026
The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants hav...
The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants have the appropriate documentation on file and have received approved eligibility determination from the funder.
BGCNEO will create system settings to ensure that either the appropriate supervisor or designated approver has approved the timecard before processing.
BGCNEO will create system settings to ensure that either the appropriate supervisor or designated approver has approved the timecard before processing.
Item: 2025-003 Assistance Listing Number: 93.958 Program: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Complete Health - North (Care1st) Contract Number: Unknown Award Year: October 1, 2024 – September 3...
Item: 2025-003 Assistance Listing Number: 93.958 Program: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Complete Health - North (Care1st) Contract Number: Unknown Award Year: October 1, 2024 – September 30, 2025 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit periodic financial and programmatic reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the reports required were submitted to the granting agencies and that the submissions were submitted timely. Condition: In a nonstatistical sample of 7 programmatic reports, we noted 5 programmatic reports were not submitted to the granting agency within the prescribed reporting deadlines. Additionally, we noted that the Organization was not able to provide documentation supporting that one report was completed and submitted to the granting agency. Name of Contact Person: Ramon Dominguez, CFO Phone Number: (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2026 Views of Responsible Officials and Corrective Actions: Management concurs with the finding and will determine whether the missing report was completed and submitted to the granting agency and take appropriate follow-up action, including submission if necessary. To prevent recurrence, management will strengthen the reporting control environment by assigning clear ownership for each required report, implementing written procedures, and establishing a system to track internal due dates. The Organization will also provide periodic training, implement cross-training to reduce key person dependency, and perform a retrospective review to address process inefficiencies. Policies and procedures will be updated to reflect these enhancements, and management will implement ongoing monitoring, with results reported to governance.
Assistance Listing Number: 93.788 Program: Opioid STR Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Contract Number: YH22-0061R-01 Award Year: October 1, 2024 – September 30, 2025 Compliance Requirement: Reporting Criteria: In accordance with the gran...
Assistance Listing Number: 93.788 Program: Opioid STR Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Contract Number: YH22-0061R-01 Award Year: October 1, 2024 – September 30, 2025 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit periodic financial for each contract within certain prescribed timeframes. Documentation should be maintained to support that the reports required were submitted to the granting agencies and that the submissions were submitted timely. Condition: In a nonstatistical sample of 9 financial reports, we noted one financial report was not submitted to the granting agency within the prescribed reporting deadlines. Name of Contact Person: Ramon Dominguez, CFO Phone Number: (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2026 Views of Responsible Officials and Corrective Actions: To prevent recurrence, management will strengthen the reporting control environment by assigning clear ownership for each required report, implementing written procedures, and establishing a system to track internal due dates. The Organization will provide periodic training on reporting requirements, implement cross-training to mitigate turnover risks, and conduct a retrospective review to address process inefficiencies. Policies and procedures will be updated accordingly, and management will implement ongoing monitoring, with results reported to governance.
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix; Arizona Department of Economic Security Contract Number: CTR062832; 157666-005; 163621-0; 159...
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix; Arizona Department of Economic Security Contract Number: CTR062832; 157666-005; 163621-0; 159341 Award Year: October 1, 2024 – September 30, 2025 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit periodic financial and programmatic reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the reports required were submitted to the granting agencies and that the submissions were submitted timely. Condition: In a nonstatistical sample of 14 financial reports and 40 programmatic reports, we noted one financial report and seven programmatic reports were not submitted to the granting agency within the prescribed reporting deadlines. Name of Contact Person: Ramon Dominguez, CFO Phone Number: (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2026 Views of Responsible Officials and Corrective Actions: Management concurs with the finding and will strengthen the reporting control environment to ensure timely and accurate submission of required reports. Corrective actions include assigning clear ownership for each report, implementing formal written procedures, and establishing a system to track internal due dates. The Organization will provide periodic training on reporting requirements, implement cross-training to reduce reliance on key staff, and conduct a retrospective review to identify and address process bottlenecks. Policies and procedures will be updated to reflect these enhancements, and management will implement ongoing monitoring, with results reported to governance.
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal Medicare and Medicaid survey requirements. Corrective Action Plan as Reported by the Department of Public Health: The Facility Licensing and Investigations Section (FLIS) continues t...
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal Medicare and Medicaid survey requirements. Corrective Action Plan as Reported by the Department of Public Health: The Facility Licensing and Investigations Section (FLIS) continues to recruit and train surveyors to fill vacancies. DPH is working to ameliorate the backlog of recertification surveys before the end of FFY 2026, and the complaint project is continuing. The Department’s efforts are dependent on several staffing and training variables, including hiring, turnover, and other extenuating circumstances (e.g. the need to respond to emergent issues). Department of Public Health Anticipated Completion Date: September 30, 2026 Department of Public Health Contact Person: Jennifer Olsen-Armstrong, Section Chief, Facility Licensing and Investigation Section (860) 509-7520 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Public Health. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nicole Godburn, Fiscal Administrative Manager 2 (860) 424-5393
Recommendation: The Office of Early Childhood should strengthen internal controls over its program eligibility verification process to ensure compliance with all federal and state regulations. Corrective Action Plan as Reported by the Office of Early Childhood: To strengthen internal controls over t...
Recommendation: The Office of Early Childhood should strengthen internal controls over its program eligibility verification process to ensure compliance with all federal and state regulations. Corrective Action Plan as Reported by the Office of Early Childhood: To strengthen internal controls over the Care 4 Kids program eligibility verification process, identify error trends, and to ensure compliance with all federal and state regulations, the contractor has its own internal quality assurance (QA) process; however, the Office of Early Childhood (OEC) has added real time case reviews and an ongoing second layer monthly review to this process. The following corrective action measures have been approved and implemented by the OEC to better identify, prevent, and remedy these errors: 1. The QA Team uses a randomizer to select 10 cases completed by the Eligibility Service Specialists in the last 30 days. These cases consist of applications, redeterminations and supporting documents. The data elements reviewed focus on income and family fee calculation to identify error trends. The error trends are tracked and a quarterly report submitted to the OEC. The quarterly reports will identify the reasons for the errors, which will inform tools that can be made readily available to mitigate the errors, and provide more frequent staff training. 2. The QA Team reviews 13 sample cases from Report 823 (ACF Improper Payment Report), the similar process of the Federal Improper Payment review. Anticipated Completion Date: September 30, 2026 Office of Early Childhood Contact Person: Jill Marini, Interim CCDF Administrator jill.marini@ct.gov
Recommendation: The Department of Public Health should strengthen internal controls over cash management to ensure that federal drawdowns align with the immediate cash needs to administer the program. Corrective Action Plan as Reported by the Department of Public Health: Management Assurance and Fis...
Recommendation: The Department of Public Health should strengthen internal controls over cash management to ensure that federal drawdowns align with the immediate cash needs to administer the program. Corrective Action Plan as Reported by the Department of Public Health: Management Assurance and Fiscal have worked together to identify gaps and inefficiencies in the drawdown tool. Management Assurance will periodically evaluate the drawdown tool’s usefulness and effectiveness as a cash management internal control. Fiscal will continue to monitor grant draws through the use of the improved drawdown tool. Anticipated Completion Date: Ongoing Department of Public Health Contact Person: Chuma Amechi, Fiscal Administrative Manager chukwuma.amechi@ct.gov (860) 509-7233 Ryan Wenzel, Supervising Accounts Examiner ryan.wenzel@ct.gov (860) 509-7822
Recommendation: The Department of Social Services should strengthen internal controls over performance and special reporting for the Money Follows the Person Rebalancing Demonstration to ensure it maintains data to support figures reported to the Department of Health and Human Services. Corrective A...
Recommendation: The Department of Social Services should strengthen internal controls over performance and special reporting for the Money Follows the Person Rebalancing Demonstration to ensure it maintains data to support figures reported to the Department of Health and Human Services. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and is taking steps to strengthen internal controls over performance monitoring and special reporting for the Money Follows the Person (MFP) Rebalancing Demonstration. DSS is implementing a secure SharePoint repository to centrally maintain, organize, and track all documentation supporting the MFP Work Plan and the MFP Semi-Annual Report. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Money Follows the Person Rebalancing Demonstration services in accordance with federal laws, award terms and conditions, and the Money Follows the Person Operational ...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Money Follows the Person Rebalancing Demonstration services in accordance with federal laws, award terms and conditions, and the Money Follows the Person Operational Protocol. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees in part with this finding. Condition #1: DSS agrees that participation end dates were not updated timely due to cross-system manual entry limitations. Reconciliation procedures and supervisory oversight will be strengthened. Condition #2: DSS agrees that participation suspensions were not consistently reflected across systems due to timing delays. Monitoring and real-time reconciliation controls will be enhanced. Condition #3: DSS agrees approved costs exceeded institutional thresholds in limited cases. Variances were clinically justified, reviewed, and authorized. DSS will strengthen documentation and internal protocols to ensure clearer policy alignment. Condition #4: DSS agrees that the documentation was incomplete in one instance. Internal review standards will be reinforced to ensure comparative cost analyses are consistently documented. Please note, the Department will not be returning the questioned costs associated with this finding. According to federal regulations, recoveries based on eligibility errors can only be pursued when identified by programs operating under Centers for Medicare and Medicaid Services’ (CMS) Payment Error Rate Measurement program, per section 1903(u) of the Social Security Act and regulations at Title 42 CFR Part 431, Subpart Q. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012
Recommendation: The Department of Developmental Services should strengthen internal controls to ensure it obtains the required signatures for the individual plan for all Money Follows the Person Rebalancing Demonstration recipients. The Department of Social Services should conduct an audit of the me...
Recommendation: The Department of Developmental Services should strengthen internal controls to ensure it obtains the required signatures for the individual plan for all Money Follows the Person Rebalancing Demonstration recipients. The Department of Social Services should conduct an audit of the medical provider in accordance with Section 17b-99 of the Connecticut General Statutes to ensure integrity of the Money Follows the Person Rebalancing Demonstration program. Corrective Action Plan as Reported by the Department of Developmental Services: DDS agrees with the finding. The errors were attributed to current manual processes and case management oversight regarding documenting signatures when individual plan (IP) meetings are held remotely rather than in-person. Most of the deficiencies (5 of 6) were isolated to one case manager. The MFP division is small with 3-4 case managers, causing a higher error rate when extrapolated against the sample size. The missing support service records have been forwarded to the Department of Administrative Services for research. There are plans to improve the individual plan process to enhance internal controls through automation. In the interim, case managers and case manager supervisors will be reminded of the IP signature requirements. Department of Developmental Services Anticipated Completion Date: June 30, 2026 Department of Developmental Services Contact Person: Krista Ostaszeski, Health Management Administrator (860) 418-6066 Wayne Siedel, Director of Service Development and Support (860) 418-6041 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Developmental Services. Additional research is needed to determine whether the missing documentation was the provider's responsibility or was due to a billing issue. The Department of Developmental Services is coordinating with the Department of Administrative Services to research this further. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012
Recommendation: The Department of Children and Families should develop procedures to monitor payments to Youth Service Bureaus and strengthen internal controls to ensure compliance with the federal regulations for monitoring subrecipients of the Temporary Assistance for Needy Families program. As th...
Recommendation: The Department of Children and Families should develop procedures to monitor payments to Youth Service Bureaus and strengthen internal controls to ensure compliance with the federal regulations for monitoring subrecipients of the Temporary Assistance for Needy Families program. As the lead agency for TANF, the Department of Social Services should strengthen procedures to ensure that supporting state agencies fulfill their responsibilities in their memorandum of understanding and comply with all federal TANF requirements. Corrective Action Plan as Reported by the Department of Children and Families: DCF agrees with this finding and will improve its internal review process to include Youth Services Bureaus and capture all subrecipients' federal single audits. Department of Children and Families Anticipated Completion Date: June 30, 2026 Department of Children and Families Contact Person: Theodore Sandfod, Director of Program Monitoring & Fiscal Review (860) 218-8905 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. As the lead agency for TANF, DSS will strengthen procedures by requiring DCF to complete and share activities that verify subrecipients meet their audit requirements each fiscal year. DSS worked with an outside agency to review and enhance its subrecipient monitoring procedures. The outcome of this collaboration included training for DSS staff on subrecipient monitoring requirements, communicating expectations to subrecipients about monitoring expectations, a standardized data request, and the creation of a subrecipient monitoring toolkit to be utilized by DSS and its partners. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
Recommendation: The Department of Social Services should strengthen internal controls to ensure accurate reporting on TANF Form ACF-204. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will strengthen internal controls ...
Recommendation: The Department of Social Services should strengthen internal controls to ensure accurate reporting on TANF Form ACF-204. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will strengthen internal controls to ensure accurate data is reported on the ACF-204. This will be done by adding a second reviewer of documentation received by each of the TANF agencies administering the program to confirm that all numbers entered on the ACF-204 match the numbers reported by the agency administering the program. The manager will also view the source documentation when reviewing the ACF-204 for accuracy before submission. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
Recommendation: The Department of Social Services should strengthen internal controls over performance reporting to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 Temporary Assistance for Needy Families (TANF) Data Report in accordance with federal laws and...
Recommendation: The Department of Social Services should strengthen internal controls over performance reporting to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 Temporary Assistance for Needy Families (TANF) Data Report in accordance with federal laws and the TANF Work Verification Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and will create a tracking mechanism and a follow-up process to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 TANF Data Report. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive temporary family assistance in accordance with federal laws and the Temporary Assistance for Needy Families State Plan. Corrective Action Plan as Reported by the Depa...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive temporary family assistance in accordance with federal laws and the Temporary Assistance for Needy Families State Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The error occurred due to a system issue that did not trigger the discontinuance of benefits for a household that had received 60 months of time-limited benefits. The Department will take action to correct the system functionality to ensure incorrect payments are not made to households that have received 60 months of time-limited benefits. An overpayment has been created, and the recovery of the error amount is in process. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
Recommendation: The Department of Transportation should strengthen internal controls to ensure that contractors and subcontractors submit required payroll records when performing Davis-Bacon and Related Acts covered work and should promptly take corrective action when a contractor or subcontractor f...
Recommendation: The Department of Transportation should strengthen internal controls to ensure that contractors and subcontractors submit required payroll records when performing Davis-Bacon and Related Acts covered work and should promptly take corrective action when a contractor or subcontractor fails to submit the required records. Corrective Action Plan as Reported by the Department of Transportation: 1. The projects identified in the audit support were Projects 0092-0686; 0156-0181; and 0053-0196. For those projects, the respective district administrative offices have been contacted and instructed to initiate letters to the Contractors identifying the missing payrolls and requiring submission in AASHTOWare Project within 14 days. The respective districts will monitor compliance. 2. The current procedures will be reviewed and updated to clarify the steps to be taken for monitoring submission of payrolls and what to do if they are not submitted within a certain timeframe. The updated procedure is estimated to be in place by April 1, 2026. Anticipated Completion Date: April 1, 2026 Department of Transportation Contact Person: Christopher Angelotti, Transportation Division Chief Christopher.Angelotti@ct.gov (860) 594-2669
Recommendation: The Department of Transportation should strengthen internal controls over consultant payments for extra work. Corrective Action Plan as Reported by the Department of Transportation: The CTDOT Transit Design Unit has immediately put in-place a corrective action plan, which will be com...
Recommendation: The Department of Transportation should strengthen internal controls over consultant payments for extra work. Corrective Action Plan as Reported by the Department of Transportation: The CTDOT Transit Design Unit has immediately put in-place a corrective action plan, which will be completed by January 30, 2026. As part of this action plan, when signing off on invoices in the future, the Project Manager will ensure the date of the invoice refers to the correct payment mechanism or extra work letter in accordance with our established policies. This will strengthen internal controls and reviews over payments for all fee letters to ensure it follows established policies and only pay for properly authorized extra work. In addition to internal actions, the consultant project team will be counseled for submitting an invoice that does not follow CTDOT policies. Anticipated Completion Date: January 30, 2026 Department of Transportation Contact Person: Jonathan Kang, Transportation Supervising Engineer Jonathan.Kang@ct.gov, (860) 594-2754
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient and current documentation to support the reasonableness of rent for the Continuum of Care Program. Corrective Action Plan as Reported by the Department o...
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient and current documentation to support the reasonableness of rent for the Continuum of Care Program. Corrective Action Plan as Reported by the Department of Mental Health and Addiction Services: DMHAS Housing and Homeless Services Unit verbally instructed providers that they must complete, prior to client move-in, accurately, sign and retain documentation regarding the comparable units when completing the Rent Reasonableness on December 17, 2024. On December 24, 2024 and December 19, 2025, these instructions were sent to the providers via email. On February 4, 2025, DMHAS updated the CoC Operations Guide with the full instructions for completing the Rent Reasonableness and the retention of supporting documentation. DMHAS will continue to randomly review a sample of Rent Reasonable documents throughout the year and will provide training and technical assistance to providers on the completion and retention of Rent Reasonableness documentation. Anticipated Completion Date: June 30, 2026 Department of Mental Health and Addiction Services Contact Person: Alice Minervino, Director, Housing and Homeless Services Alice.minervino@ct.gov (860) 418-6942
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient documentation to support participant eligibility and accurately calculate client income and rental assistance payments in the Continuum of Care Program. ...
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient documentation to support participant eligibility and accurately calculate client income and rental assistance payments in the Continuum of Care Program. Corrective Action Plan as Reported by the Department of Mental Health and Addiction Services: In 2026, DMHAS will continue to conduct trainings on CoC Fiscal Requirements. As in the past, these trainings will be recorded and available for viewing on the Connecticut Balance of State Continuum of Care (CTBOS) website. DMHAS Housing and Homeless Services Unit staff conduct mandatory in-person and virtual Technical Assistance visits for the funded agencies to provide guidance and training on the United States Department of Housing and Urban Development (HUD) required eligibility regulations Income Calculation and Documentation. On November 1, 2023, DMHAS implemented a Microsoft Excel Workbook that is fully inclusive of the DMHAS required paperwork, including the income calculation, lease, contract, as well as initial and recertification which standardizes the documents for each participant. On December 19, 2025, the workbook was updated to enhance internal controls over the use of Rent Reasonableness forms and calculations of client income and rental assistance payments. The DMHAS Housing and Homeless Services Unit will continue to work with the DMHAS Fiscal Services Bureau to ensure payments are made accurately, correctly and on-time. Anticipated Completion Date: June 30, 2026 Department of Mental Health and Addiction Services Contact Person: Alice Minervino, Director, Housing and Homeless Services Alice.minervino@ct.gov (860) 418-6942
Recommendation: The Department of Social Services should strengthen internal controls to ensure that it consistently secures, tracks, and records returned cards for the Summer EBT program. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this findin...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that it consistently secures, tracks, and records returned cards for the Summer EBT program. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. However, the Department believes that there are proper internal controls to ensure the security of returned cards. There was no log maintained by the Department but the controls in place reduced the risk of benefits being used incorrectly to an acceptable level. The returned cards were destroyed, and all unused benefits were expunged. Anticipated Completion Date: N/A Department of Social Services Contact Person: Andy Davis, Fiscal Administrative Manager 2 860-424-5709
Recommendation: The Department of Social Services should strengthen internal controls to identify the agency responsible for each client’s eligibility determination and document benefit iteration approvals for the Summer Electronic Benefits Transfer Program for Children. Corrective Action Plan as Re...
Recommendation: The Department of Social Services should strengthen internal controls to identify the agency responsible for each client’s eligibility determination and document benefit iteration approvals for the Summer Electronic Benefits Transfer Program for Children. Corrective Action Plan as Reported by the Department of Social Services: The Department disagrees with this finding. Condition #1: Eligibility for the Summer EBT program is established through multiple pathways: receipt of Supplemental Nutrition Assistance Program (SNAP) benefits, Temporary Family Assistance (TFA), or HUSKY A coverage, and through applying for and receiving an eligibility determination for either the National School Lunch Program or the Summer EBT program itself. Determining eligibility is a shared responsibility between DSS and the State Department of Education (SDE), and children qualify through multiple pathways simultaneously. DSS maintains a record within its eligibility system and compiles reports of all eligible children. When eligibility is established through any additional means, the child’s record is then analyzed against all previous issuances to ensure duplicate participation and double issuance does not occur. Title 7 CFR Part 292.16 (a)(5)(i) requires the Summer EBT agency to establish a master issuance file which contains all information needed to identify eligible children, issue Summer EBT benefits, record the participation activity for each household and supply all information necessary to fulfill reporting requirements. The agency is not required to specify which program(s) were used to determine eligibility, which is reasonable given that there may be multiple overlapping avenues of eligibility. The implication that DSS is somehow not compliant or able to identify the source of eligibility is inaccurate. DSS can identify this information on an individual basis through reviewing the child’s receipt of SNAP, TFA, HUSKY A, or through its ongoing coordination and communication with SDE. Condition #2: It is not a requirement of the business systems division to request approval for each issuance. Each year the Department issues benefits for this program in a consistent manner. Since there were no changes to the process during the audit period, approval was not sought for the issuances. Business systems would only seek approval if there was a change to the process. Anticipated Completion Date: N/A Department of Social Services Contact Person: Dan Giacomi, Program Division Director 860-424-5080
Management acknowledges the late submission and attributes the delay primarily to senior management turnover occurring during the audit completion period. Management has taken corrective action by clarifying roles and responsibilities for Single Audit submissions, establishing internal timelines ali...
Management acknowledges the late submission and attributes the delay primarily to senior management turnover occurring during the audit completion period. Management has taken corrective action by clarifying roles and responsibilities for Single Audit submissions, establishing internal timelines aligned with Uniform Guidance deadlines, and assigning oversight responsibility to ensure future Data Collection Forms and reporting packages are submitted timely.
Management agrees with the finding. The Agency’s current approach was designed to balance compliance needs with limited resources. Management will assess feasible improvements to its documentation practices to enhance support for payroll allocations to federal awards while remaining mindful of fundi...
Management agrees with the finding. The Agency’s current approach was designed to balance compliance needs with limited resources. Management will assess feasible improvements to its documentation practices to enhance support for payroll allocations to federal awards while remaining mindful of funding and staffing constraints.
The Organization will implement procedures to ensure that the grant reports filed are reconciled back to the underlying accounting data to ensure that both the grant reports and financial records are complete and accurate.
The Organization will implement procedures to ensure that the grant reports filed are reconciled back to the underlying accounting data to ensure that both the grant reports and financial records are complete and accurate.
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