Corrective Action Plans

Finding 402814 (2023-002)

Material Weakness 2023

Housing Authority of the City of Greenville

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2023-002 - Continuumof Care Tenant Files - Eligibility - Internal Control over Tenant Files - Noncomplianceand Material Weakness Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the follow ing by our fiscal year-end Septemb...

Finding 2023-002 - Continuumof Care Tenant Files - Eligibility - Internal Control over Tenant Files - Noncomplianceand Material Weakness Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the follow ing by our fiscal year-end September 30, 2024: a. Program Coordinators will maintain all Contin uum of Care Tenant files in individual file folders designated by special purpose voucher programs. All loosedocuments will be anchored in tenant files. b. An action plan has been developed for the Continuum of Care programs to ensure that all program files are HUD, State, and GHA compliant starting with October l, 2023, files through the current. c. Continuum of Care fiscal year 2024 (October 2023-September 2024) re exams and interim s will be caught up and complete as they become effective. All tenant files will be reviewed and compliant by FYE2024. d. All la te/overdue re-exams will be compliant by FYE2024. e. During FYE2024, the Deputy Executive Director/COOwill perform qualit y controls on all Continuum of Care tenant files processed each month prior to ini tialization c2_5th 3olh of each month). f. File checklist sheets will be placed in each file upon quality control review to be signed off by the Deputy Executive Director/COO. g. Additional training will be required and ongoing for Program Coordinators. h. Other internal control measures will be implemented to elim inate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2024

View Audit 309996

Finding 402813 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Greenville

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2023-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance andSignificant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fisca l year-...

Finding 2023-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance andSignificant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fisca l year-end September 30, 2024: a. Hous ing Choice Voucher tenant files will be reviewed and quality controlled each mo nth prior to initiali za tio n (25t 11- 30 111 of each month) by the Deputy Executive Director/COO. b. An action pla n has been develo ped for the Housing Choice Voucher department to ensure that all Housing Choice Voucher files are HUD and GHA compliant starting with October 1, 2023 files through the cun-e nt. c. Hous ing Choice Voucher calendar-year 2024 (October 2023-September 2024) re-exams are substantially complete, as they become effective. All tenant files will be reviewedand HUD-co mpliant by FYE2024. d. During FYE2024, the Deputy Executive Director/COO will perform 40% quality controls of the monthly re-exams processed by the Housing Specialists. e. File checklist sheets will be placed in each file upon quality control review to be signed off by the Deputy Executive Director/COO. f. Additional training has been and will be made available as necessary. g. Other interna l control measures will be implemented as deemed necessary by the Deputy Executive Director/COO, to eliminate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2024

View Audit 309996

Finding 402751 (2023-052)

Material Weakness 2023

State of Michigan

MI

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties

Finding 2023-052 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Assistance to Ineligible Refugees Management Views LEO and MDHHS agree with the finding. Planned Corrective Action For part a., MDHHS will issue a memo to BSCs and local offices and provi...

Finding 2023-052 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Assistance to Ineligible Refugees Management Views LEO and MDHHS agree with the finding. Planned Corrective Action For part a., MDHHS will issue a memo to BSCs and local offices and provide training to local office staff regarding the requirements to maintain sufficient documentation to support Refugee and Entrant Assistance State/Replacement Designee Administered Programs eligibility. For part b., MDHHS corrected the reporting defect and properly adjusted the accounting records. MDHHS already had a process in place to identify the reporting defect and make necessary accounting adjustments. MDHHS will ensure that accounting adjustments are prioritized for any future reporting defects. Anticipated Completion Date a. September 30, 2024 b. Completed Responsible Individual(s) a. Mariah Schaefer, MDHHS b. Trish Bouck, MDHHS

View Audit 309982 Questioned Costs: $1

Finding 402736 (2023-045)

Significant Deficiency 2023

State of Michigan

MI

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

Finding 2023-045 Temporary Assistance for Needy Families, ALN 93.558 - MiSACWIS Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For parts a. and c., MDHHS will continue to provide training for local office security coordinators (LOS...

Finding 2023-045 Temporary Assistance for Needy Families, ALN 93.558 - MiSACWIS Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For parts a. and c., MDHHS will continue to provide training for local office security coordinators (LOSCs) via quarterly webinars to emphasize the appropriate procedures for granting access, reviewing, and comparing access. All new information related to security access is presented to the LOSCs during the webinars and one-on-one assistance is available as needed for additional support. For part b., MDHHS currently has a process in place to review the user narrative describing the incompatible role exceptions within the DSA Michigan Statewide Automated Child Welfare Information System (MiSACWIS) request as part of the approval process. MDHHS will continue to work on adding an incompatible role form in the DSA MiSACWIS request with automated routing for appropriate approval. Anticipated Completion Date a. and c. Corrective action is ongoing. b. MDHHS has not yet determined an anticipated completion date because implementation is dependent on funding, approval, and prioritization of other proposed system changes. Responsible Individual(s) Alana Lowe, MDHHS Deon Nelson, MDHHS

View Audit 309982

Finding 402721 (2023-043)

Significant Deficiency 2023

State of Michigan

MI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2023-043 Immunization Cooperative Agreements, ALN 93.268 - MCIR User Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS received approval for an exception allowing them to disable inactive accounts after 120 days instead of 60 days, which was i...

Finding 2023-043 Immunization Cooperative Agreements, ALN 93.268 - MCIR User Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS received approval for an exception allowing them to disable inactive accounts after 120 days instead of 60 days, which was implemented May 8, 2024. The exception was requested and granted because the Michigan Care Improvement Registry (MCIR) users include non-SOM users that do not log in as frequently. MDHHS will develop and implement a manual process to deactivate users from the MDHHS sites in MCIR that have not been accessed in 120 days. Anticipated Completion Date September 30, 2024 Responsible Individual(s) Abigail Cheney, MDHHS Ryan Malosh, MDHHS Beatrice Salada, MDHHS

View Audit 309982

Finding 402637 (2023-015)

Significant Deficiency 2023

State of Michigan

MI

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding 2023-015 CHAMPS Eligibility Interface Errors Management Views MDHHS agrees with the finding. Planned Corrective Action Bridges is the system of record for eligibility and produces reports with potential duplicate records for local office staff to review. In addition, CHAMPS is currently de...

Finding 2023-015 CHAMPS Eligibility Interface Errors Management Views MDHHS agrees with the finding. Planned Corrective Action Bridges is the system of record for eligibility and produces reports with potential duplicate records for local office staff to review. In addition, CHAMPS is currently designed to reject potential duplicate records to prevent duplicate payments for the same individuals that already exist in CHAMPS and places these records on a CHAMPS report for review. These two reports could potentially contain the same duplicate records identified by both CHAMPS and Bridges. MDHHS central office will develop a process to reconcile the rejected records identified on the CHAMPS and Bridges reports and ensure that MDHHS is appropriately reviewing those records and making any necessary corrections. Anticipated Completion Date December 2024 Responsible Individual(s) Jamy Hengesbach, MDHHS Mariah Schaefer, MDHHS

View Audit 309982

Finding 402632 (2023-005)

Significant Deficiency 2023

State of Michigan

MI

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding 2023-005 CHAMPS General Controls Management Views Although MDHHS and DTMB delayed the implementation of the State of Michigan (SOM) tailored configurations, DTMB disagrees that during the audit period the system contained potentially vulnerable database configurations and disagrees that DTM...

Finding 2023-005 CHAMPS General Controls Management Views Although MDHHS and DTMB delayed the implementation of the State of Michigan (SOM) tailored configurations, DTMB disagrees that during the audit period the system contained potentially vulnerable database configurations and disagrees that DTMB cannot ensure the security of the data. DTMB has implemented and continues to implement the manufacturer’s recommendations regarding security configurations and performs regular database and operating system patching. Additionally, the databases reside in restricted trusted internal security zones, protected by firewalls, which are specific to each application and database, in conjunction with intrusion protection, antivirus software, and SOM standard security safeguards. Planned Corrective Action DTMB will implement the SOM tailored configurations by July 31, 2024. Anticipated Completion Date July 31, 2024 Responsible Individual(s) Nathan Buckwalter, DTMB

View Audit 309982

Finding 402557 (2023-012)

Significant Deficiency 2023

State of Michigan

MI

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2023-012 Title I Grants to Local Educational Agencies, ALN 84.010 and Supporting Effective Instruction State Grants, ALN 84.367 - Participation of Private School Children Management Views MDE agrees with the finding. Planned Corrective Action In spring 2023, the MDE Office of Educational S...

Finding 2023-012 Title I Grants to Local Educational Agencies, ALN 84.010 and Supporting Effective Instruction State Grants, ALN 84.367 - Participation of Private School Children Management Views MDE agrees with the finding. Planned Corrective Action In spring 2023, the MDE Office of Educational Supports developed a new system of support and created a new Local Education Agency (LEA) application and documentation collection process in the MDE Grant Electronic Monitoring System/Michigan Administrative Review System (GEMS/MARS) for fiscal year 2024. In September 2023, a new Equitable Services Ombudsman was hired to work collaboratively with leadership in the Office of Educational Supports to support LEAs and monitor the private school consultation process according to federal requirements. In January 2024, the LEA collection process in GEMS/MARS began for the Equitable Service Ombudsman to review LEAs consultation documents and provide ongoing technical assistance and support. MDE anticipates developing additional LEA resources and supports by June 30, 2025. Anticipated Completion Date June 30, 2025 Responsible Individual(s) Michael Powell, MDE Chanel DeGuzman, MDE

View Audit 309982

Finding 402552 (2023-031)

Significant Deficiency 2023

State of Michigan

MI

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-031 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Workfront Change Management Process Management Views DTMB agrees with the finding. Planned Corrective Action DTMB has created an enhancement tracker to track key documentation throughout the change management process...

Finding 2023-031 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Workfront Change Management Process Management Views DTMB agrees with the finding. Planned Corrective Action DTMB has created an enhancement tracker to track key documentation throughout the change management process. This will ensure that DTMB maintains documentation of testing results at all stages and authorization and completion of all change order requests. DTMB has also enhanced documentation for meetings between program management and development teams. Anticipated Completion Date Completed Responsible Individual(s) Jennifer Edmonds, DTMB

View Audit 309982

Finding 402551 (2023-030)

Significant Deficiency 2023

State of Michigan

MI

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Finding 2023-030 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Workfront Security Management and Access Controls Management Views DTMB agrees with the finding. Planned Corrective Action For part a., DTMB has implemented processes and documentation to track user access requests to...

Finding 2023-030 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Workfront Security Management and Access Controls Management Views DTMB agrees with the finding. Planned Corrective Action For part a., DTMB has implemented processes and documentation to track user access requests to support approval of the system role for all Workfront users. For part b., DTMB has updated processes to ensure it maintains documentation to support the review of all privileged Workfront accounts on a semiannual basis. Anticipated Completion Date Completed Responsible Individual(s) Jennifer Edmonds, DTMB

View Audit 309982

Finding 402548 (2023-027)

Significant Deficiency 2023

State of Michigan

MI

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

Finding 2023-027 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Insufficient Respite Payment Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS began performing weekly reconciliations of the Medical Services Administration Manual Payment Syste...

Finding 2023-027 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Insufficient Respite Payment Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS began performing weekly reconciliations of the Medical Services Administration Manual Payment System (MSAPay) payment details and Home Help beneficiary applications during February 2024, to ensure only approved outstanding applications are paid. In addition, MDHHS implemented additional steps in the MSAPay approval process during May 2024 to prevent duplicate payments, including a review process to verify the beneficiary did not receive previous payments related to the respite grant, prior to creating a new payment voucher. Anticipated Completion Date Completed Responsible Individual(s) Crystal Kline, MDHHS Jessica Bowen, MDHHS Elaina Brown, MDHHS

View Audit 309982

Finding 402528 (2023-024)

Significant Deficiency 2023

State of Michigan

MI

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.306

Finding 2023-024 Fish and Wildlife Cluster, ALN 15.605, 15.611, and 15.626 - Inappropriate Telecommunication Expenditures Management Views DNR agrees with the finding. Planned Corrective Action DNR sent an email communication on May 7, 2024, to the Department Budget Control Team as a reminder to u...

Finding 2023-024 Fish and Wildlife Cluster, ALN 15.605, 15.611, and 15.626 - Inappropriate Telecommunication Expenditures Management Views DNR agrees with the finding. Planned Corrective Action DNR sent an email communication on May 7, 2024, to the Department Budget Control Team as a reminder to use the monthly DTMB telecom billing detail to verify all employees coded to fish and wildlife activities are valid. The monitoring of these charges will continue to occur as part of the interim quarterly assessments. Anticipated Completion Date Completed Responsible Individual(s) Jennifer Houle, DNR

View Audit 309982

Finding 402527 (2023-023)

Significant Deficiency 2023

State of Michigan

MI

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.302

Finding 2023-023 Pandemic EBT Food Benefits, ALN 10.542 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action The Food and Nutrition Service has ended the P-EBT program and there will be no additional expenses after February 2024. However, for th...

Finding 2023-023 Pandemic EBT Food Benefits, ALN 10.542 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action The Food and Nutrition Service has ended the P-EBT program and there will be no additional expenses after February 2024. However, for the last report submitted during May 2024, MDHHS implemented a report review process prior to certification to ensure the P-EBT financial report information is accurate. Anticipated Completion Date Completed Responsible Individual(s) Bethany Cabanaw, MDHHS

View Audit 309982

Finding 402493 (2023-007)

Significant Deficiency 2023

State of Michigan

MI

Internal Control / Segregation of Duties Questioned Costs § 200.303

Finding 2023-007 MDE, Change Management Process Management Views MDE agrees with the finding. Planned Corrective Action MDE and DTMB will work to implement a regular review of DevOps tickets to ensure documentation is maintained at all stages of the process, that change order requests are closed, ...

Finding 2023-007 MDE, Change Management Process Management Views MDE agrees with the finding. Planned Corrective Action MDE and DTMB will work to implement a regular review of DevOps tickets to ensure documentation is maintained at all stages of the process, that change order requests are closed, and the completion is documented in a timely manner. Anticipated Completion Date October 1, 2024 Responsible Individual(s) Monica Butler, MDE Sean Strom, DTMB

View Audit 309982

Finding 402477 (2023-021)

Material Weakness 2023

State of Michigan

MI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment § 200.516

Finding 2023-021 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS disagrees that a material weakness and material noncompliance exist. MDHHS federal reporting conducts a daily reconciliation of federal draws and authorizations to retailers based on vendor EBT reports...

Finding 2023-021 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS disagrees that a material weakness and material noncompliance exist. MDHHS federal reporting conducts a daily reconciliation of federal draws and authorizations to retailers based on vendor EBT reports. In addition, MDHHS conducts a monthly reconciliation between Bridges, Bridges data warehouse, and vendor EBT reports using daily data to ensure the client information in Bridges and Bridges data warehouse is accurate. The monthly reconciliation process does not impact the federal draw because the daily reconciliation of the vendor EBT report is used for this purpose. MDHHS provided detailed and accurate descriptions of MDHHS daily and monthly EBT reconciliations to the designated federal awarding agency contacts at the United States Department of Agriculture Food and Nutrition Service Agency that are familiar with MDHHS processes and received confirmation that the current reconciliation processes in place are sufficient to comply with federal regulations. Planned Corrective Action MDHHS disagrees with the finding and does not intend to take further action. Anticipated Completion Date Not applicable Responsible Individual(s) Sara Gross, MDHHS

View Audit 309982

Finding 402476 (2023-020)

Significant Deficiency 2023

State of Michigan

MI

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

Finding 2023-020 SNAP Cluster, ALN 10.551 and 10.561 - System and Organization Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., the Electronic Benefits Transfer (EBT) service provider releases all SOC reports via an administrative view on the provide...

Finding 2023-020 SNAP Cluster, ALN 10.551 and 10.561 - System and Organization Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., the Electronic Benefits Transfer (EBT) service provider releases all SOC reports via an administrative view on the provider website. MDHHS will maintain documentation of the date the reports are pulled from the EBT service provider site. Additionally, MDHHS will modify the review process so that the individual completing the evaluation is different from the individual approving the evaluation to ensure segregation of duties is maintained. For parts b. and c., MDHHS will assess the current process and make improvements as needed to ensure subservice organizations are adequately evaluated. Based on the evaluation, MDHHS will perform reviews of sub-organization SOC reports where required. Anticipated Completion Date September 30, 2024 Responsible Individual(s) Andrew Piper, DHHS Dani Wager, DHHS

View Audit 309982

Finding 402473 (2023-003)

Significant Deficiency 2023

State of Michigan

MI

Questioned Costs Internal Control / Segregation of Duties § 200.303

Finding 2023-003 Bridges Change Management Process Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS updated change control processes on May 18, 2023, requiring documentation of an alternate validation approval following each Bridges Integrated Automated Eligibility D...

Finding 2023-003 Bridges Change Management Process Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS updated change control processes on May 18, 2023, requiring documentation of an alternate validation approval following each Bridges Integrated Automated Eligibility Determination System (Bridges) release that does not have field testers performing post implementation validation. For Bridges releases occurring after May 18, 2023, MDHHS sends a communication within three business days after each release that validates the changes to Bridges were applied as expected and this validation is documented and retained as part of the release close-out process. Each exception identified occurred prior to the implemented corrective action. Anticipated Completion Date Completed Responsible Individual(s) Holly Roderick, MDHHS

View Audit 309982

Finding 402472 (2023-002)

Material Weakness 2023

State of Michigan

MI

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

Finding 2023-002 Bridges Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For parts a., c., and d., MDHHS implemented the Database Security Application (DSA) on October 2, 2023, which includes documenting incompatible role exception ...

Finding 2023-002 Bridges Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For parts a., c., and d., MDHHS implemented the Database Security Application (DSA) on October 2, 2023, which includes documenting incompatible role exception requests and user access request approvals. The DSA also includes semi-annual review of privileged users and annual review for all users. For parts b. and e., MDHHS will revise internal business processes to include an additional level of monitoring and review to ensure compliance with the existing directives related to monitoring and review requirements. Anticipated Completion Date a., c., and d. Completed b. and e. August 2024 Responsible Individual(s) a., c., and d. Deon Nelson, MDHHS b. and e. Veronica Maxson, MDHHS

View Audit 309982

Finding 402471 (2023-001)

Significant Deficiency 2023

State of Michigan

MI

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding 2023-001 Bridges Interface Controls Management Views DTMB agrees with the finding. Planned Corrective Action DTMB applied a system fix on May 11, 2024, related to the coding issue to ensure the batch summary table control totals match the exceptions table. Anticipated Completion Date Co...

Finding 2023-001 Bridges Interface Controls Management Views DTMB agrees with the finding. Planned Corrective Action DTMB applied a system fix on May 11, 2024, related to the coding issue to ensure the batch summary table control totals match the exceptions table. Anticipated Completion Date Completed Responsible Individual(s) Heather Frick, DTMB Nathan Buckwalter, DTMB

View Audit 309982

Finding 402467 (2023-011)

Material Weakness 2023

City of Cambridge Massachusetts

MA

Period of Performance Internal Control / Segregation of Duties Questioned Costs § 200.303

Cambridge Public Schools' CFO or Grants Coordinator will review and sign-off on all tuition requisitions that will be charged to grants to confirm the grant approval date and compliance with the period of performance.

View Audit 309973

Finding 402465 (2023-010)

Material Weakness 2023

City of Cambridge Massachusetts

MA

Reporting Questioned Costs Material Weakness § 200.303 § 200.328

The Finance department will document the reconciliation of the City's GL ARPA expenditures and obligations to the Department of Treasury ARPA reporting portal report both quarterly and annually. All reconciling adjustments and GL report documentation will be properly retained.

View Audit 309973

Finding 402459 (2023-007)

Material Weakness 2023

City of Cambridge Massachusetts

MA

Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.303

The City will work with all HOPWA subrecipients to ensure that a complete and accurate CAPER is completed in the appropriate format as required by HUD. This will include a focus on inputting the correct (eg, actual expended vs. award amount) funding amount.

View Audit 309973

Finding 402450 (2023-002)

Material Weakness 2023

City of Cambridge Massachusetts

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Based on prior year (FY22) findings, the City established the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices withi...

Based on prior year (FY22) findings, the City established the following procedures to ensure payment requests received from subrecipients are paid within 30 days of receipt of a complete request for reimbursement: 1. Department of Human Service Programs (DHSP) Contract Manager reviews invoices within 5 business days of receipt of request for reimbursement from subrecipient. a. If invoice is complete, original date of receipt is recorded. b. If invoice is incomplete, subrecipient is notified of items or documentation that is missing and receipt date is updated to reflect date of receipt of complete invoice. 2. Contract Manager approves payment request and submits to DHSP Fiscal staff for processing. 3. Fiscal staff processes and submits to Auditing Department as Priority payment. Four of the 19 sampled payment requests were received or processed after receipt of the FY22 audit findings, and all of those requests for reimbursement were paid within 30 days of receipt.

View Audit 309973

Finding 402425 (2023-002)

None 2023

Center for Cultural & Technical Interchange Between East & West, INC

HI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403

Activities Allowed and Unallowed / Allowable Costs and Cost Principles New payroll allocation procedures were implemented during fiscal 2023 in an effort to streamline the allocation process. Starting in fiscal 2024, management has reverted to the fiscal 2022 payroll allocation procedures to ensure...

Activities Allowed and Unallowed / Allowable Costs and Cost Principles New payroll allocation procedures were implemented during fiscal 2023 in an effort to streamline the allocation process. Starting in fiscal 2024, management has reverted to the fiscal 2022 payroll allocation procedures to ensure that the proper percentages are used in calculating charges to our contracts and grants. The procedures used in fiscal 2022 and prior resulted in clean audit opinions and can be trusted to allocate payroll properly. The allocation errors noted during the audit were corrected in the subsequent fiscal year.

View Audit 309953 Questioned Costs: $1

Finding 402423 (2023-006)

Material Weakness 2023

The Henry Francis Du Pont Winterthur Museum, Inc.

DE

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Management commits to documenting processes and procedures - in this case specifically for the endowment spending policy; instituting regular reviews for effectiveness and compliance and better defining the responsibilities and accountabilities of employee and outsourced staff.

View Audit 309950

Corrective Action Plans

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