Corrective Action Plans

Finding 396601 (2023-003)

Material Weakness 2023

West Fork Community School District

IA

Internal Control / Segregation of Duties

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001.

View Audit 306227

Finding 396592 (2023-001)

Significant Deficiency 2023

Pennsylvania Association of Regional Food Banks

PA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Corrective Action Plan Finding 2023-001: U.S. DEPARTMENT OF AGRICULTURE – Food Distribution Cluster Program Name: 10.565 USDA Commodity Supplemental Food Program Criteria or Specific Requirement: The lead agencies, who are subrecipients under the Federal Awards, are required to have clients si...

Corrective Action Plan Finding 2023-001: U.S. DEPARTMENT OF AGRICULTURE – Food Distribution Cluster Program Name: 10.565 USDA Commodity Supplemental Food Program Criteria or Specific Requirement: The lead agencies, who are subrecipients under the Federal Awards, are required to have clients sign the Form 502045-A CSFP Sub-Agency Monthly Participant Sign-in Sheet to self-declare program eligibility before food is disbursed. Issue and Cause: There were four instances out of 40 distributions tested where this sign off was not completed. Due to the hectic environment at the lead agencies during food distribution day, oversights have occurred when obtaining the required client signoff. Corrective Actions Taken or Planned: PARF has an extensive training process in place for lead agencies, in relation to grant award compliance requirements, which includes the provision of training manuals and monthly phone calls to review matters. In addition, PARF provides updates to the lead agencies as new or amended requirements are enacted. Further, PARF does periodic reviews of the lead agencies and completes the biennial review Form 502035 CSFP Management Evaluation. PARF will continue to reiterate the required signoff process with the lead agencies during phone calls, training session and reviews.

View Audit 306187

Finding 396583 (2023-002)

Significant Deficiency 2023

Village of Kendall

WI

Reporting Internal Control / Segregation of Duties

Response: The Village has evaluated the cost/benefit of outsourcing the task of preparing the financial statements to the auditors. The Village has determined that it is in the best interest of the Village to continue to do so. The Village will carefully review the draft of the financial statemen...

Response: The Village has evaluated the cost/benefit of outsourcing the task of preparing the financial statements to the auditors. The Village has determined that it is in the best interest of the Village to continue to do so. The Village will carefully review the draft of the financial statements and notes prior to approving them and accept responsibility for their content and presentation. The Village’s Clerk/Treasurer pursues continuing education to the extent that budget finances and time constraints allow.

View Audit 306174

Finding 396582 (2023-001)

Significant Deficiency 2023

Village of Kendall

WI

Internal Control / Segregation of Duties HUD Housing Programs

Response: We agree, and have implemented procedures to review overlapping internal control procedures to the extent possible. The Board President reviews the financial statement and performance vs. budget every month on a detailed basis. The board reviews and approves the bill payments and financ...

Response: We agree, and have implemented procedures to review overlapping internal control procedures to the extent possible. The Board President reviews the financial statement and performance vs. budget every month on a detailed basis. The board reviews and approves the bill payments and financial information monthly.

View Audit 306174

Finding 396579 (2023-001)

Significant Deficiency 2023

Lakeland Union High School

WI

Questioned Costs Cash Management Reporting

Plan: The business manager will assess the internal controls over child nutrition claims and adjust the processes to ensure accurate reporting.

View Audit 306170

Finding 396552 (2023-004)

None 2023

Monticello Cusd #25

IL

School Nutrition Programs Internal Control / Segregation of Duties

39-074-0250-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 004__ Condition: The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. ...

39-074-0250-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 004__ Condition: The District did not perform an on-site review of their counting and claiming system related to the Child Nutrition Cluster. Plan: The District will implement Internal controls that ensure that an on-site review of the counting and claiming system related to the Child Nutrition Cluster is performed on at least an annual basis. Anticipated Date of Completion: 06/30/2024 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2024.

View Audit 306124

Finding 396481 (2023-001)

Significant Deficiency 2023

Barry County

MI

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Several of the payroll expenses ...

Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Auditor Recommendation: We recommend that the Transit ensures policies and procedures are followed to provide documented proof of review by management over key transactions such as payroll. Corrective Action: We concur with the finding and management will work to show documented review over payroll transactions.

View Audit 306065

Finding 396430 (2023-001)

Significant Deficiency 2023

Prairie State Legal Services, Inc.

IL

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

Timesheet processes with an emphasis on the approval process will be highlighted through employee newsletter and reinforced with and by managers.

View Audit 306013

Finding 396427 (2023-002)

Significant Deficiency 2023

Prairie State Legal Services, Inc.

IL

Internal Control / Segregation of Duties Questioned Costs Reporting

The process for Executive Director review and approval of report data will be reinstated effective immediately.

View Audit 306013

Finding 396423 (2023-001)

Material Weakness 2023

Aberdeen School District No. 5

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding ref number: 2023-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with time and effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations 216 N. G Street, Aberdeen,...

Finding ref number: 2023-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with time and effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations 216 N. G Street, Aberdeen, WA 98520 (360) 538-2007 Corrective action the auditee plans to take in response to the finding: The district was in transition with staff overseeing time and effort for the year in question. Staff salaries were reviewed at the end of the year by the Business Office with communication from the buildings to verify staff were paid from the appropriate programs. The building staff that were requested to sign the Semi Annual certification forms for time and effort documentation after the close of the fiscal year and date them for the time period that they were specific to. In the future, the district will request staff sign the Semi Annual certification forms and date them for the day they are being signed. Anticipated date to complete the corrective action: March 1, 2024

View Audit 305999

Finding 396416 (2023-003)

Significant Deficiency 2023

East River Legal Services Corporation

SD

Questioned Costs Cash Management Eligibility

Finding 2023-003 Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: Testing identified one instance where a case was improperly entered into Legal Server as no application was completed. Responsible Individ...

Finding 2023-003 Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: Testing identified one instance where a case was improperly entered into Legal Server as no application was completed. Responsible Individuals: Lea Wroblewski, Executive Director. Corrective Action Plan: ERLS will train staff on application procedures, modify outreach procedures, and will not enter interested clients in Legal Server until an application is completed. Completion Date: May 2024

View Audit 305992

Finding 396415 (2023-002)

Significant Deficiency 2023

East River Legal Services Corporation

SD

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Finding 2023-002 Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: The Organization did not perform an annual IT risk assessment during 2023 and did not test an emergency disaster prevention and recovery pl...

Finding 2023-002 Federal Agency Name: Legal Services Corporation Program Name: Legal Services Corporation – Basic Field Grant FFAL#: 09-542026 Finding Summary: The Organization did not perform an annual IT risk assessment during 2023 and did not test an emergency disaster prevention and recovery plan as required in Section 2.5.3 of the LSC Financial Guide. Responsible Individuals: Lea Wroblewski, Executive Director. Corrective Action Plan: The Executive Director shared the risk assessment guidelines with the 3rd party IT consultants, CMIT Solutions of Sioux Falls, who is familiar with technology utilized by ERLS. CMIT Solutions will conduct an annual risk assessment, help create an emergency disaster prevention and recovery plan, and help ensure that risk assessment guidelines are followed. ERLS will continue to follow the implementation of the recommendations from the 2022 Technology Assessment. Completion Date: December 2024

View Audit 305992

Finding 396369 (2023-028)

Material Weakness 2023

State of Alaska

AK

Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303

Finding: 2023-028 - Of the two FY 23 FMAG quarterly progress reports (QPR) selected for testing, one was not filed. Testing of the QPR for quarter ending June 30, 2023, identified incorrect amounts and data. Questioned Costs: None Assistance Listing Number: 97.046 Assistance Listing Title: FMAG...

Finding: 2023-028 - Of the two FY 23 FMAG quarterly progress reports (QPR) selected for testing, one was not filed. Testing of the QPR for quarter ending June 30, 2023, identified incorrect amounts and data. Questioned Costs: None Assistance Listing Number: 97.046 Assistance Listing Title: FMAG Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DNR agrees with this finding Corrective Action (corrective action planned): DNR Forestry staff responsible for preparation, review and submission of the FMAG QPR reporting will review procedures and provide corrective updates to the process. This plan will establish written policies and procedures, including independent review and validation before submission. Completion Date (list anticipated completion date): March 2024 Agency Contact (name of person responsible for corrective action): Norman McDonald, Forestry Acting Director

View Audit 305957

Finding 396368 (2023-027)

Material Weakness 2023

State of Alaska

AK

Reporting Cash Management Material Weakness § 200.303

Finding: 2023-027 - DNR Support Services Division staff did not file the FY 23 Federal Cash Transaction Reports for quarters ending September 2022, December 2022, and June 2023. The audit reviewed the March 2023 quarterly report filed and determined inaccurate cumulative cash receipts and cash disbu...

Finding: 2023-027 - DNR Support Services Division staff did not file the FY 23 Federal Cash Transaction Reports for quarters ending September 2022, December 2022, and June 2023. The audit reviewed the March 2023 quarterly report filed and determined inaccurate cumulative cash receipts and cash disbursements were reported. Questioned Costs: None Assistance Listing Number: 97.046 Assistance Listing Title: FMAG Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DNR agrees with this finding. Corrective Action (corrective action planned): DNR fiscal staff responsible for preparation and review and submission of the FCTR reporting will review procedures and provide corrective updates to the process. This plan will establish written policies and procedures, including independent review and validation before submission. Completion Date (list anticipated completion date): June 30, 2024 Agency Contact (name of person responsible for corrective action): Theresa Cross, Administrative Services Director

View Audit 305957

Finding 396367 (2023-026)

Material Weakness 2023

State of Alaska

AK

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

Finding: 2023-026 - Three FY 23 Fire Management Assistance Grant (FMAG) SF-425 reports were randomly selected for testing. Two reports had incorrect matching amounts and one report for quarter ending September 2022 was not filed. Questioned Costs: None Assistance Listing Number: 97.046 Assistance...

Finding: 2023-026 - Three FY 23 Fire Management Assistance Grant (FMAG) SF-425 reports were randomly selected for testing. Two reports had incorrect matching amounts and one report for quarter ending September 2022 was not filed. Questioned Costs: None Assistance Listing Number: 97.046 Assistance Listing Title: FMAG Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DNR agrees with this finding Corrective Action (corrective action planned): DNR Forestry staff responsible for preparation, review and submission of the FMAG reporting will review procedures and provide corrective updates to the process. This plan will establish written policies and procedures, including independent review and validation before submission. Completion Date (list anticipated completion date): March 2024 Agency Contact (name of person responsible for corrective action): Norman McDonald, Forestry Acting Director

View Audit 305957

Finding 396358 (2023-048)

Material Weakness 2023

State of Alaska

AK

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Finding: 2023-048 - Key line items for the FFY 22 LIHEAP Performance Data Form, FFY 22 Annual Report on Households Assisted by LIHEAP, and Quarterly Performance and Management Reports were not accurate or not supported by accounting or other records. In addition, the FFY 22 LIHEAP Carryover and Real...

Finding: 2023-048 - Key line items for the FFY 22 LIHEAP Performance Data Form, FFY 22 Annual Report on Households Assisted by LIHEAP, and Quarterly Performance and Management Reports were not accurate or not supported by accounting or other records. In addition, the FFY 22 LIHEAP Carryover and Reallotment Form was not submitted within required timeframes. Questioned Costs: None Assistance Listing Number: 93.568 Assistance Listing Title: LIHEAP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance (DPA) expanded administrative personnel to enhance fund monitoring and to improve the reconciliation process. Review of LIHEAP reconciliation procedures is underway for improvement. A comprehensive staff training plan will ensure understanding and adherence to compliance measures. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396357 (2023-047)

Significant Deficiency 2023

State of Alaska

AK

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding: 2023-047 - DPA obligated more than 10 percent of the FFY 22 grant award during the second fiscal year of the award. Questioned Costs: None Assistance Listing Number: 93.568 Assistance Listing Title: LIHEAP Views of Responsible Officials (state whether your agency agrees or disagrees wit...

Finding: 2023-047 - DPA obligated more than 10 percent of the FFY 22 grant award during the second fiscal year of the award. Questioned Costs: None Assistance Listing Number: 93.568 Assistance Listing Title: LIHEAP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance (DPA) expanded administrative personnel to enhance oversight and compliance. A comprehensive staff training plan will ensure understanding and adherence to compliance measures. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396353 (2023-043)

Significant Deficiency 2023

State of Alaska

AK

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Finding: 2023-043 - The audit reviewed 25 TANF case files for beneficiaries who were single custodial parents caring for a child who is under 6 years of age and had their benefits reduced or terminated. Of the 25 cases, there were exceptions noted with 4 of them (16 percent). The following errors we...

Finding: 2023-043 - The audit reviewed 25 TANF case files for beneficiaries who were single custodial parents caring for a child who is under 6 years of age and had their benefits reduced or terminated. Of the 25 cases, there were exceptions noted with 4 of them (16 percent). The following errors were noted: • Two were assessed a penalty for too long due to untimely review of the case. • Two cases lacked sufficient documentation to support the penalty decision. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): DPA will review and strengthen processes, procedures, and provide training for staff and supervisors. The division continues to work through public health emergency (PHE) priorities and mandates, PHE unwinding, and continues to experience staffing shortages. This will likely impact the ability to immediately execute the corrective action plan. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396352 (2023-042)

Material Weakness 2023

State of Alaska

AK

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Finding: 2023-042 - The State could not provide evidence the FFY 22 ACF-204 annual report was completed or submitted to the federal agency. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or ...

Finding: 2023-042 - The State could not provide evidence the FFY 22 ACF-204 annual report was completed or submitted to the federal agency. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division will reestablish submission processes that were affected by staff turnover. Newer staff will be trained on the completion and submission processes for the ACF-204, to include documentation confirming receipt by the federal agency. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396351 (2023-041)

Significant Deficiency 2023

State of Alaska

AK

Special Tests & Provisions Questioned Costs Significant Deficiency

Finding: 2023-041 - The audit reviewed 60 TANF case files for clients that were not engaged in work activities. Of the 60 cases, there were exceptions noted with 9 of them (15 percent). The following errors were noted: • Five were not assessed a penalty timely even though documentation showed that a...

Finding: 2023-041 - The audit reviewed 60 TANF case files for clients that were not engaged in work activities. Of the 60 cases, there were exceptions noted with 9 of them (15 percent). The following errors were noted: • Five were not assessed a penalty timely even though documentation showed that a penalty should have been assessed. • Two cases lacked sufficient documentation to determine whether a penalty should have been assessed. • Two cases’ benefit payments were incorrectly calculated based on the documentation. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): DPA continues to strengthen processes, procedures, and training for staff and supervisors. The division continues to work through public health emergency (PHE) priorities and mandates, PHE unwinding, and continues to experience staffing shortages. This will likely impact the ability to immediately execute the corrective action plan. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396346 (2023-037)

Significant Deficiency 2023

State of Alaska

AK

Reporting Internal Control / Segregation of Duties

Finding: 2023-037 - One of two annual Immunization Cooperative Agreements (ICA) SF-425 Federal Financial Reports tested (50 percent) had inaccurate information reported on two separate line items. Questioned Costs: None Assistance Listing Number: 93.268 Assistance Listing Title: ICA Views of Re...

Finding: 2023-037 - One of two annual Immunization Cooperative Agreements (ICA) SF-425 Federal Financial Reports tested (50 percent) had inaccurate information reported on two separate line items. Questioned Costs: None Assistance Listing Number: 93.268 Assistance Listing Title: ICA Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): DOH’s Finance and Management Services Finance Officer will improve training of the revenue accountants for federal reporting for the ICA SF-425. Revenue accountants will review and correct prior federal financial reports and request approval from the Finance Officer. The Finance Officer will review and strengthen procedures to ensure compliance over ICA SF-425 financial reporting requirements. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396305 (2023-058)

Significant Deficiency 2023

State of Alaska

AK

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

Finding: 2023-058 – Contractor-certified payrolls tested for six construction projects were not submitted timely. Late payroll submission dates ranged from eight days to 189 days after the payroll payment date for the 158 certified payrolls tested. Questioned Costs: None Assistance Listing Number:...

Finding: 2023-058 – Contractor-certified payrolls tested for six construction projects were not submitted timely. Late payroll submission dates ranged from eight days to 189 days after the payroll payment date for the 158 certified payrolls tested. Questioned Costs: None Assistance Listing Number: 20.106 Assistance Listing Title: Airport Improvement Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): DOT&PF, in coordination with the Department of Labor, has implemented the AASHTOWare Project Civil Rights and Labor Module (AWP-CRL). This module provides a web-based platform where contractors submit certified payrolls for all contracts awarded after January 1, 2021. AASHTOWare provides tracking and monitoring of certified payroll through reporting. DOT&PF staff project managers are responsible for requesting certified payroll status reports from AASHTOWare to monitor if certified payrolls are received timely and follow up with the contractors if data is not received timely. DOT&PF management will provide training to DOT&PF staff to ensure that monitoring of timely submission of certified payroll is done. Completion Date (list anticipated completion date): June 30, 2024 Agency Contact (name of person responsible for corrective action): Christine Langley, Data Modernization and Innovation Office Director

View Audit 305957

Finding 396303 (2023-056)

Significant Deficiency 2023

State of Alaska

AK

Questioned Costs Reporting Significant Deficiency § 200.303 § 200.328

Finding: 2023-056 – One of four randomly selected (25 percent) and two of three judgmentally selected (67 percent) 5100-126 reports tested did not tie to support, resulting in an overstatement of expenditures. One of three judgmentally selected 5100-127 reports tested (33 percent) had multiple lines...

Finding: 2023-056 – One of four randomly selected (25 percent) and two of three judgmentally selected (67 percent) 5100-126 reports tested did not tie to support, resulting in an overstatement of expenditures. One of three judgmentally selected 5100-127 reports tested (33 percent) had multiple lines in error, resulting in overstatements of revenue and net assets. Questioned Costs: None Assistance Listing Number: 20.106 Assistance Listing Title: Airport Improvement Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): The Finance Officer will ensure the procedures for the preparation, review, and approval of the 5100-126 and 5100-127 reports are updated to ask for support documentation for Ketchikan and Sitka airports and a complete review and approval is done before submission of the reports. The AIA Controller will develop and implement procedures to ensure proper preparation of the 5100-126 and 5100-127 reports with supervisory review and approval prior to report submission. Completion Date (list anticipated completion date): June 30, 2024 Agency Contact (name of person responsible for corrective action): Elizabeth Dunayski, Financial Services Manager

View Audit 305957

Finding 396295 (2023-067)

Significant Deficiency 2023

State of Alaska

AK

Questioned Costs HUD Housing Programs Reporting

Finding: 2023-067 - In our testing of 60 tenants for the Moving to Work program, four instances were noted where the required 50058 report was not submitted to Housing and Urban Development, by Alaska Housing Finance Corporation, within the required 60‐day timeline. Questioned Costs: None reported ...

Finding: 2023-067 - In our testing of 60 tenants for the Moving to Work program, four instances were noted where the required 50058 report was not submitted to Housing and Urban Development, by Alaska Housing Finance Corporation, within the required 60‐day timeline. Questioned Costs: None reported Assistance Listing Number: 14.881 Assistance Listing Title: Moving to Work Demonstration Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Management agrees with the finding. Corrective Action (corrective action planned): Completed all transmittals to the Department of Housing and Urban Development of the outstanding 50058 forms. Completion Date (list anticipated completion date): September 29, 2023 Agency Contact (name of person responsible for corrective action): Catherine Stone, Director, Public Housing

View Audit 305957

Finding 396293 (2023-032)

Material Weakness 2023

State of Alaska

AK

School Nutrition Programs Questioned Costs Cash Management § 200.303

Finding: 2023-032 - Pandemic Electronic Benefit Transfer Food Benefits (P-EBT) benefit payments were not issued in accordance with the process and timeframes outlined in the federally approved state plan. Testing a sample of 136 payments found 37 issuances (27 percent) were sent to unauthorized or u...

Finding: 2023-032 - Pandemic Electronic Benefit Transfer Food Benefits (P-EBT) benefit payments were not issued in accordance with the process and timeframes outlined in the federally approved state plan. Testing a sample of 136 payments found 37 issuances (27 percent) were sent to unauthorized or unsupported addresses and one issuance included unauthorized benefits. Additionally, no benefits were issued during FY 23 to Supplemental Nutrition Assistance Program (SNAP)-enrolled children in child care. Questioned Costs: AL 10.542: $27,387 Assistance Listing Number: 10.542 Assistance Listing Title: P-EBT – COVID-19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH partially agrees with the finding. The Division communicated with FNS regarding manual benefit issuance for Alaska expressing timelines would be affected and FNS did not request an updated timeline. Communication with FNS regarding issuance remained consistent, with no indication to alter our issuance plan. Address verifications were conducted at the time of benefit payment, because addresses are subject to change from the date of eligibility. Updates to addresses were made when more recent information became available. The division has no control over DEED eligibility records including the addresses they have on file. Corrective Action (corrective action planned): Shall the Division agree to administer this federal program in the future, the commissioner will allocate resources necessary to prevent the necessity to manually administer the federal program. Completion Date (list anticipated completion date): Not applicable. This federal program is complete. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957 Questioned Costs: $1

Corrective Action Plans

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