Corrective Action Plans

Finding 48638 (2022-005)

Material Weakness 2022

State of Ohio

OH

Cash Management Material Weakness Internal Control / Segregation of Duties

Corrective Action Plan: A comprehensive review of the agency?s policy for federal drawdowns was completed in March 2022 and a revised drawdown process was created and implemented. The new process utilizes the VAP-0009 Unpaid Vouchers BI Cognos report to determine the amount needed to be drawn for e...

Corrective Action Plan: A comprehensive review of the agency?s policy for federal drawdowns was completed in March 2022 and a revised drawdown process was created and implemented. The new process utilizes the VAP-0009 Unpaid Vouchers BI Cognos report to determine the amount needed to be drawn for each individual grant. This new procedure allows for reconciliation of the amount needed to be drawn (unpaid) to the revenue deposit. If the Unpaid Vouchers report (VAP-0009) total for each grant does not match the requested drawdown, documentation will be provided on the backup documentation explaining the variance. In most cases, the variance is due to a refund received which reduces the amount needed to be drawn. Procedures have been updated to reflect these changes. Anticipated Completion Date for Corrective Action: Completed Contact Person Responsible for Corrective Action: Jennifer Biedenharn, Chief Financial Officer, Ohio Department of Development 77 South High Street, 27th floor, Columbus, Ohio, 43215 Phone: 614-995-4030, E-Mail Address: Jennifer.Biedenharn@development.ohio.gov

View Audit 52604

Finding 48634 (2022-016)

Material Weakness 2022

State of Ohio

OH

Special Tests & Provisions Eligibility Material Weakness

Corrective Action Plan: The Ohio Department of Job and Family Services (ODJFS) in coordination with the vendor team and Department of Administrative Services (DAS) has linked this finding to a newly identified defect in the Use Case/Rules base functionality in the Ohio Benefits (OB) system. Upon rev...

Corrective Action Plan: The Ohio Department of Job and Family Services (ODJFS) in coordination with the vendor team and Department of Administrative Services (DAS) has linked this finding to a newly identified defect in the Use Case/Rules base functionality in the Ohio Benefits (OB) system. Upon review, the logic and functionality of the TANF Data Report (TDR) is not the issue. However, the data being fed to the report is inaccurate based on this defect. ODJFS, in coordination with the vendor team, DAS, and the Ohio Department of Medicaid (ODM) will review and prioritize this defect fix as quickly as possible. Correction of the defect will include validation during User Acceptance Testing as well as post deployment validation in production. Any required clean-up for historical data will also be reviewed to determine if it is allowable/appropriate. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Christina Burt, Program Administrator 2 (Bureau Chief), Ohio Department of Job and Family Services 30 East Broad Street, Columbus, Ohio 43215 Phone Number: 614-644-1621, E-Mail Address: Christina.Burt@jfs.ohio.gov

View Audit 52604

Finding 48615 (2022-007)

Material Weakness 2022

State of Ohio

OH

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Corrective Action Plan: The Department will update its manual to include a process for performing and documenting a supervisory review and a reconciliation of subaward information entered into the FSRS website to USASpending.gov. In addition, the Department will reconcile all subaward reporting fr...

Corrective Action Plan: The Department will update its manual to include a process for performing and documenting a supervisory review and a reconciliation of subaward information entered into the FSRS website to USASpending.gov. In addition, the Department will reconcile all subaward reporting from June 2022 through February 2023 to ensure proper reporting during this timeframe. This reconciliation will include a supervisory review to help ensure accuracy. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Corey Fronk, Director of Audits and Risk Management, Ohio Department of Education 25 South Front Street, 7th floor, Columbus, Ohio, 43215 Phone Number: 614-644-7812, E-Mail Address: Corey.Fronk@education.ohio.gov

View Audit 52604

Finding 48610 (2022-015)

Material Weakness 2022

State of Ohio

OH

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan: FFATA State Errors: ? Submission Error o The Office of Fiscal and Monitoring Services (OFMS) will work to ensure the UEI numbers are fully registered in SAMS.gov. If the UEI# is not registered, OFMS will notify the program office so they can contact the sub-recipient/owner t...

Corrective Action Plan: FFATA State Errors: ? Submission Error o The Office of Fiscal and Monitoring Services (OFMS) will work to ensure the UEI numbers are fully registered in SAMS.gov. If the UEI# is not registered, OFMS will notify the program office so they can contact the sub-recipient/owner to update their registration. ? Timeliness Error o OFMS will work with program areas to ensure FFATA information is received by the deadline to report in FSRS timely. ? Key Element Support Error o OFMS will work with program areas to ensure FFATA awards amounts are accurate and match the contract grant agreements in the Contract Acquisition Tracking System (CATS) as well as the OAKS Cost Distribution PO spreadsheet. OFMS will prepare a checklist for the program areas to follow prior to sending FFATA info for submission. Checklist will include Director's signature date, submission date to OFMS (must be at least one week prior to deadline), correct UEI# for each subaward, accurate award amount, no blanks in the submission file. FFATA County Errors: County Timeliness errors (4). We disagree with this finding due to the fact that the FSRS does not always show full report history of the Award/FAIN #?s. ODJFS maintains that the sub award data listed under the Award/FAIN#?s for the reporting month audited were all reported on-time. These awards were reported in FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made. For the November 2021 FFATA Subaward Reporting-Grant Distributed by Sub Grantee in (October 2021), there were 23 Award/FAIN#?s entered in the FSRS by the county senior financial analyst; 20/23 of these awards all show that the information was reported within the month of November. Three of these awards do not show the full report history, as they were awards with the most sub awardee data to report and was data that was requested by the AOS audit team in the prior ODJFS FFATA audit completed in 2021-2022. It is important to note that the FSRS does not have a mechanism in place where you can scroll to see the complete reporting and review history of an award. For example, if you have an award/FAIN# that you re-open and/or update frequently, you may not see that full report history of the award. ODJFS has taken the steps to verify this position further by attempting to contact FSRS (via e-mail 2/10/23 and 2/13/23 as well as by phone) to see if we can get the submission history of the sub awardee data under these three Award/FAIN#?s in the FSRS for this reporting period to prove that these three awards were submitted timely. As of this date, we are still waiting for a response back from FSRS. County errors related to FSRS that the screenshots were not provided and therefore, cannot test for key elements or timeliness of submission (2). We disagree with this error; reason; the agencies Unique Entity Identification (UEI#) that they applied for in SAM.gov were not accepted in the FSRS and needed to be resolved. ODJFS did not obtain an acceptable UEI # from these counties during this reporting period; therefore, we could not enter their sub awardee data for this reporting month in the FSRS. It is important to note that this reporting period was the changeover reporting month going from the DUNS Number to the UEI#. It is the county agency?s responsibility to obtain and provide an acceptable UEI # and provide that number to the State. Until the county agencies resolved the issue in obtaining their UEI# in SAM.gov, (ODJFS) could not report the data information in the FSRS. This information was listed on the April 2022 report that the AOS Team had for the audit prior to listing this as an error. Once the counties the resolved their issues and received their UEI#, we were able to enter their sub awardee data information in the FSRS. Anticipated Completion Date for Corrective Action: March 2023 Contact Person Responsible for Corrective Action: FFATA State Errors: Nahshon Moore, Financial Manager, Ohio Department of Job and Family Services 30 East Broad St., 37th floor, Columbus, Ohio 43215 Phone Number: 614-728-2898, E-Mail Address: Nahshon.Moore@jfs.ohio.gov FFATA County Errors: Kathleen Leadingham, Financial Analyst Supervisor, Ohio Department of Job and Family Services 30 East Broad St., 37th floor, Columbus, Ohio 43215 Phone Number: 614-728-1480, E-Mail Address: Kathleen.Leadingham@jfs.ohio.gov

View Audit 52604

Finding 48609 (2022-014)

Material Weakness 2022

State of Ohio

OH

Internal Control / Segregation of Duties Student Financial Aid Eligibility

Corrective Action Plan: ? Foster Care CB-496 (quarter ending September 30, 2021) o The error on Line 10a was a result of keying errors in the worksheet which were transferred to the federal report. Line 10a was overstated by $2,183 ($1,091.50 ffp). We will make a prior period adjustment on the 3/31/...

Corrective Action Plan: ? Foster Care CB-496 (quarter ending September 30, 2021) o The error on Line 10a was a result of keying errors in the worksheet which were transferred to the federal report. Line 10a was overstated by $2,183 ($1,091.50 ffp). We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? The error on Line 16a was a result of keying errors in the worksheet which were transferred to the federal report. Line 16a was overstated by $63,449.75 ($31,749.88 ffp). We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? A prior period amount was entered on the 9/30/21 Foster Care report in OLDC with an incorrect Funding Category. The Funding Category determines which line on the report captures the claim. The amount of $171 was claimed on Line 5 but should have been claimed on Line 6. The FFP for both lines is 50%, so there is no financial discrepancy. We will make a prior period adjustment on the 3/31/23 CB-496 report to correct the error. ? WIOA Cluster ETA-9130 (Statewide Rapid Response for quarter ending March 31, 2022): o The error on Line 10g was a result of a keying error. This error was corrected on the June 2022 Statewide Rapid Response ETA 9130 report. The unit supervisors will continue to review the supporting documentation of the analyst completing the report and check for keying errors before the report is submitted for review by the section chief. Anticipated Completion Date for Corrective Action ? CB-496 adjustments ? March 2023 ? WIOA error - Completed Contact Person Responsible for Corrective Action: Nahshon Moore, Financial Manager, Ohio Department of Job and Family Services 30 East Broad St., 37th floor, Columbus, Ohio 43215 Phone Number: 614-728-2898, E-Mail Address: Nahshon.Moore@jfs.ohio.gov

View Audit 52604

Finding 48608 (2022-010)

Material Weakness 2022

State of Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Eligibility

Corrective Action Plan: 1. For one of 60 (1.7%) regular Unemployment benefit payments selected for testing, the claimant was paid FPUC benefits of $300 a week for several weeks of benefits which were already paid in state fiscal year 2021. As a result, we will question all duplicate FPUC payments ma...

Corrective Action Plan: 1. For one of 60 (1.7%) regular Unemployment benefit payments selected for testing, the claimant was paid FPUC benefits of $300 a week for several weeks of benefits which were already paid in state fiscal year 2021. As a result, we will question all duplicate FPUC payments made to this claimant during the audit period, totaling $4,800. a. A defect has been documented and an application development project will be created to remedy the concern. It will be prioritized amongst all of the other efforts currently in progress or planned for OJI. Timelines associated to the remediation is currently unknown. We currently don?t understand the root cause problem and what it will take to resolve it. 2. For eight of nine (88.9%) regular Unemployment benefit claims identified in an OJI system data match as potentially exceeding the maximum allowable amount per week, the claimants were paid $300 in FPUC benefits twice during the same benefit week. As a result, we will question costs for all FPUC payments over the allowable amount to these claimants during the audit period, totaling $17,640. a. A defect has been documented and an application development project will be created to remedy the concern. It will be prioritized amongst all of the other efforts currently in progress or planned for OJI. Timelines associated to the remediation is currently unknown. We currently don?t understand the root cause problem and what it will take to resolve it. 3. Two of two (100%) PUA claims identified in a uFACTS system data match exceeded the maximum allowable number of weeks (79): one by four weeks and the other by two weeks. As a result, we will question the PUA payments exceeding the maximum allowable number of weeks, totaling $1,656. a. A process adjustment has been made to ensure that when adjusting claim for proper payment, that we overpay the appropriate weeks as well. In some cases, that didn?t take place. This was a problem that was quickly identified, and a new process was created to deter this from happening again. We missed the correction on claim, and we have adjusted it. From a system perspective, if previous weeks are subsequently reversed back to paid, causing weeks to be over 79, a process will be identified to potentially mitigate the adjustment. 4. For eight of 60 (13.3%) PUA / FPUC payments selected for testing, the claimant was not eligible to receive benefits for the weeks claimed, was overpaid, or was underpaid, as follows: a. The finding for overpaid or underpaid claims was due to the tsunami of claims/workload the agency faced during the Pandemic as well as unknowledgeable new hires brought on to assist with the massive workload. At this time initial benefits adjudication is timely in its workload however we are still facing a high backlog of cases which have alleged fraud. Benefits adjudication will process claims after a thorough fraud review has been completed. Due to the backlog all of these cases will be late and have a possible under or overpayment. The benefits adjudication team will have any cases/determinations made within 21 days of receipt from BPC fraud dept. Anticipated Completion Date for Corrective Action: June 2024 Contact Person Responsible for Corrective Action: Valerie Shuster, Field Operations District Coordinator, Ohio Department of Job and Family Services 209 West 4th Street, Lorain, OH 44052 Phone Number: 440-244-7802, E-Mail Address: Valerie.Shuster@jfs.ohio.gov

View Audit 52604 Questioned Costs: $1

Finding 48604 (2022-012)

Material Weakness 2022

State of Ohio

OH

Eligibility Internal Control / Segregation of Duties Special Tests & Provisions

Corrective Action Plan: ? Office of Unemployment Insurance Operations (OUIO) will develop a schedule of cross matches to ensure the matches are being performed timely and as intended. If the information necessary to complete the cross-matches is obtained from an outside party, the Department will wo...

Corrective Action Plan: ? Office of Unemployment Insurance Operations (OUIO) will develop a schedule of cross matches to ensure the matches are being performed timely and as intended. If the information necessary to complete the cross-matches is obtained from an outside party, the Department will work with the entity to ensure the information is obtained timely. Additionally, the Department will continue to prioritize issues based on the aging of issues created by the cross-matches, monitor the issue backlog, ensure issues are being addressed timely, and the Notices of Determination are issued in a timely manner. ? OUIO will develop quality reviews focusing on the timing of the fact-finding questionnaires generated by the OJI and/or uFACTS systems once an issue has been created. ? OUIO will develop periodic management reviews over the certification of OJI and uFACTS overpayments to the Ohio Attorney General and subsequent collections. ? OUIO will develop system enhancements within OJI to ensure the monetary fraud overpayment penalty amounts are being applied to each applicable overpayment. Management should monitor the system enhancements to ensure they are being captured, properly applied, and appropriately collected. Anticipated Completion Date for Corrective Action: June 2024 Contact Person Responsible for Corrective Action: Carl Prideau, Section Chief-BPC, Ohio Department of Job and Family Services 30 East Broad Street, 38th floor, Columbus OH 43215 Phone Number: 614-644-5164, E-Mail Address: Carl.Prideau@jfs.ohio.gov

View Audit 52604

Finding 48603 (2022-002)

Material Weakness 2022

State of Ohio

OH

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan: The Office of Community Development (OCD) is in the process of implementing a new timeline for ESGP funding to be compliant with federal regulations. The following steps of the corrective action have already been completed. 1. Since the OHTF account balance is now in the p...

Corrective Action Plan: The Office of Community Development (OCD) is in the process of implementing a new timeline for ESGP funding to be compliant with federal regulations. The following steps of the corrective action have already been completed. 1. Since the OHTF account balance is now in the position to allow OCD to commit funds earlier within the program year, the HCRP timelines can be adjusted to meet HUD?s 60-day requirement. 2. OCD must handle this change cautiously as HCRP serves Ohio?s most vulnerable population, the homeless, and our most vulnerable grantees, non-profit organizations. Interruptions in services and operating support would be detrimental to both. Both are dependent upon the continuity of OCD?s programs? timing. Therefore, a series of meetings have been scheduled with grantees to strategize about the most seamless way to implement this change with the least disruption in services and support. The first meeting was held on February 24, 2023. The second one is scheduled for March 31, 2023. 3. OCD will discuss this topic with the Supportive Housing Advisory Group in the fall of 2023. This meeting is part of Ohio?s Consolidated Planning Process to gather stakeholders input to create Ohio?s Annual Action Plan to submit to HUD for approval. A public comment period is built into the process as well, so additional feedback may be gathered to consider. Finally, the new timeline will be approved by HUD within the Annual Action Plan. 4. While OCD is having meetings and gathering feedback, staff will be working on the internal impact this change may create. System requirement changes and delays they may cause; report deadline shifts and alignment with other homeless reporting systems; and staff workload balance in coordination with other programs are a few we are aware of at this point. Also, the program planning begins far in advance to the grantee application submission. Therefore, timelines get set and approved early on. There are times when our allocation amounts are released from HUD late which delays our application process. There are times when HUD issues our grant agreement late which will require OCD to hold all grantees? agreements until ours is executed. Either one will cause a disruption in services after the program period is changed to an earlier start date. All these factors must be carefully considered prior to making this transition, so that surprises and delays are kept to a minimum. In some cases, a back-up plan will be required. Anticipated Completion Date for Corrective Action: September 2024 Contact Person Responsible for Corrective Action: Talia D. Givens-Gore, Program Operations Manager, Ohio Department of Development 77 South High Street, 26th floor, Columbus, Ohio 43215 Phone Number: 614-728-8140, E-Mail Address: Talia.Givens-Gore@development.ohio.gov

View Audit 52604

Finding 48592 (2022-002)

Significant Deficiency 2022

Independent School District No. 622

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 AND U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS ST...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 AND U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? FEDERAL ALN 21.027 2022-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires Independent School District No. 622 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster and coronavirus state and local fiscal recovery funds federal programs. The District did not have sufficient controls in place within its special education cluster and coronavirus state and local fiscal recovery funds federal programs to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? The District?s Finance Supervisor, Janet Doman. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Finance Supervisor, Janet Doman, will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 47328

Finding 48589 (2022-001)

Significant Deficiency 2022

Abbotsford Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 45172

Finding 48565 (2022-003)

Material Weakness 2022

State of Ohio

OH

Reporting Internal Control / Segregation of Duties HUD Housing Programs

Corrective Action Plan: OCD anticipates utilizing the following protocol to resolve the finding: Step 1 and Future The Ohio Department of Development is under contract with a consultant to build OCD?s new grant management system and migrate out of OCEAN. Neither enhancing existing reports nor build...

Corrective Action Plan: OCD anticipates utilizing the following protocol to resolve the finding: Step 1 and Future The Ohio Department of Development is under contract with a consultant to build OCD?s new grant management system and migrate out of OCEAN. Neither enhancing existing reports nor building new ones in OCEAN are feasible options at this point. The new system will allow OCD to have control in building custom reports to meet numerous needs. OCD also anticipates having increased automation features, enhanced validations, and data linkage on a broader spectrum. All these aspects will reduce the risk of error and will allow for reporting on precise information to assist in the new reconciliation process which will be structured as follows. A. New system reports will be pulled by Senior Financial Analysts and compared with the IDIS PR28 report and OAKS data once per quarter for each funding source. B1. If there are no discrepancies, the reconciliation will be logged in the system with the date and time it occurred. End. B2. If there are discrepancies, the Senior Financial Analyst will meet with the Operations Manager to present the discrepancies and determine if there is a quick explanation. C1. If so, the resolution will be logged. Adjustments will be made accordingly and documented. End. C2. If not, create a plan of action for a deeper dive. Continue to circle back and alter the plan of action until the source of the discrepancy is found, adjustments are made and actions are logged. End. Step 1 is complete in the sense that there is a contract in place for a new grant management system that will provide OCD with tools necessary to carry out reconciliation procedures accurately and efficiently on a regular basis. OCD will meet with the consultants to inquire about the system?s capability of storing historical data to access historical reports. The future of the resolution is outlined within A. through C2 after the system is built. It is too early in the program development to provide names for the new reports. Step 2 and Present In the meantime, while the system is being built, the Operations Manager and Staff will collectively utilize a more manual process that will include pulling the current PR28 report from IDIS to reconcile with OCEAN and OAKS data for the grants listed in this finding. Report options are limited in OCEAN, therefore, it may be necessary for staff to maneuver through layers throughout the projects? data. After the discrepancies are found, adjustments are made, and actions are logged. A follow-up response will be submitted along with necessary documentation to evidence the grants have been reconciled and all systems and reports match. Anticipated Completion Date for Corrective Action: December 2023 Contact Person Responsible for Corrective Action: Talia D. Givens-Gore, Program Operations Manager, Ohio Department of Development 77 South High Street, 26th floor, Columbus, Ohio 43215 Phone Number: 614-728-8140, E-Mail Address: Talia.Givens-Gore@development.ohio.gov

View Audit 52604

Finding 48544 (2022-008)

Material Weakness 2022

Madison Consolidated Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-008 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation will be kept to ensure evidence of preparation, ...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation will be kept to ensure evidence of preparation, review, and approval of the Grant Reporting. Two individuals will sign off on all future reports and documentation will be kept on file. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48541 (2022-004)

Material Weakness 2022

Madison Consolidated Schools

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The high school will create proce...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The high school will create procedures for tracking enrollments, removals, transfers, expulsion, and graduation numbers. Beginning in FY23, a cohort review is administered three times yearly (September, February, and June) by administration and school counselors. Student Services clerk reviews the withdrawal file for any student marked unknown or undetermined to obtain any necessary documentation and/or signatures. After review and confirmation of the appropriate mobility code and documentation, administration will work with the district technology team to correct errors in data exchange. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48540 (2022-003)

Material Weakness 2022

Madison Consolidated Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.333

FINDING 2022-003 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Data Management Specialist wi...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Data Management Specialist will save all reports submitted to the DOE. This will ensure that supporting documentation is kept that will be used determine Eligibility for Title I. The Title I Compliance Specialist/Grants & Compliance Specialist will verify the information for accuracy and keep documentation of the review. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48522 (2022-005)

Material Weakness 2022

North Central Parke Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number: 765-569-4195 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Due to the unexpected COVID19 pandemic along with the addition of ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number: 765-569-4195 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Due to the unexpected COVID19 pandemic along with the addition of new ESSER & CARES grants & their various reporting requirements, the Business Manager failed to obtain review and signature from the Superintendent for the annual data collection reports. Effective immediately, in addition to the monthly reimbursement requests, the Superintendent will also properly review & sign off on all State & Federal grant reporting documents prepared & submitted by the Business Manager. Audit Evidence: Superintendent Signature & Date In the NCP Business Office Handbook; under Grants; the following has been added: ?The Superintendent will properly review and sign off on each reporting requirement to ensure accuracy.? Anticipated Completion Date: Effective immediately

View Audit 44369

Finding 48519 (2022-004)

Material Weakness 2022

North Central Parke Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mike Schimpf, Superintendent Contact Phone Number: 765-569-4191 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The material weakness in graduation cohort supporting documentation was...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mike Schimpf, Superintendent Contact Phone Number: 765-569-4191 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The material weakness in graduation cohort supporting documentation was due to the performance of previous building administration at the High School. A new building Principal and Guidance counselor have replaced those individuals. It is the responsibility of the Superintendent to ensure that the new building administrators are following IC 20-26-13 for graduation Cohort rate determination. Effective immediately, the High School building Principal and HS Guidance counselor will be given a copy of the graduation Cohort compliance regulations. The Superintendent will monitor their compliance and supporting documentation as needed. Anticipated Completion Date: Effective immediately

View Audit 44369

Finding 48494 (2022-004)

Significant Deficiency 2022

State of Alabama

AL

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding Ref. No. 2022-004 Finding The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, requires recipients (i.e., direct recipients) of gran...

Finding Ref. No. 2022-004 Finding The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, requires recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Uniform Guidance, 2 CFR Part 200, Appendix XI Compliance Supplement, May 2022, requires the Alabama Emergency Management Agency to report applicable first-tier subawards and contracts information as required in the "Transparency Act". The Alabama Emergency Management Agency (EMA) failed to provide the requested subaward letters and FSRS reports containing key data elements for the sample population of fourteen (14) first-tier subawards. The Alabama Emergency Management Agency did not have procedures in place to ensure that applicable first-tier subaward information was reported to the FSRS, resulting in a failure to provide a full disclosure to the public of all entities or organizations receiving federal funds during fiscal year 2022. Recommendation The Alabama Emergency Management Agency (EMA) should develop, maintain, and implement effective procedures to ensure compliance with the Federal Funding Accountability and Transparency Act (FFATA). Response/Views: We agree with the finding. Corrective Action Planned: The AEMA Recovery Division has hired additional staff that is assigned the task of completing and submitting FFATA reporting for future grants and for the funding listed in the recent FEMA monitoring report. The newly hired employees are new to the emergency management profession and are completing the required new-hire training. Once their training is complete, they will start training on FFATA and begin working to correct the finding. Reason for the Recurrence: Due to limited staffing and the obligation of funding changing on the nineteen open federally declared disasters that contain several hundred applicants per disaster, the agency could not maintain the FFATA requirement. The Alabama Emergency Management Agency did not have procedures in place to ensure that applicable first-tier sub-award information was reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), failing to provide full disclosure to the public of all entities or organizations receiving federal funds during the fiscal year 2022. Our agency has amended procedures to ensure compliance and that applicable first-tier sub-award information is reported to the FSRS. Anticipated Completion Date: The goal is that significant progress can and will be made by the end of November. Contact Person(s): Craig Bolling, Director of Operations - Mission Support Email: craig.bolling@ema.alabama.gov Office: 205-280-2480 LaTonya Stephens, Director of Operations - Recovery Email: latonya.stephens@ema.alabama.gov Office: 205-280-2433

View Audit 41985

Finding 48491 (2022-002)

Material Weakness 2022

State of Alabama

AL

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

Finding Ref. No. 2022-002 Finding: The Uniform Guidance, 2 CFR 200.303, requires non-Federal entities receiving Federal Awards (i.e., auditee management) to establish and maintain effective internal controls over the Federal Award that provide reasonable assurance that the non-Federal entity is man...

Finding Ref. No. 2022-002 Finding: The Uniform Guidance, 2 CFR 200.303, requires non-Federal entities receiving Federal Awards (i.e., auditee management) to establish and maintain effective internal controls over the Federal Award that provide reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award. 20 CFR 604.3(a) requires a State to only pay an individual who is able to work and available for work for the week which Unemployment Compensation (UC) is claimed. Based on work performed on unemployment compensation payments at the Alabama Department of Labor, for the period of October 1, 2021, through September 30, 2022, we identified 243 payments, totaling $58,809.00, which were made to 22 deceased claimants. We also identified an additional 186 payments, totaling $42,276.00, which were made to 27 incarcerated claimants. The combined improper payments to deceased or incarcerated claimants total $101,085.00 for the Unemployment Insurance Program. The Alabama Department of Labor did not have internal controls in place which were adequately designed to identify deceased or incarcerated claimants in a timely manner, in order to help prevent and/or detect improper payments. The lack of a well-designed system of internal controls, to identify deceased or incarcerated claimants, could cause the Alabama Department of Labor to continue to pay benefits to claimants who are deceased or incarcerated. Recommendation: The Alabama Department of Labor should establish and maintain effective internal controls to help ensure payments are not made to deceased or incarcerated claimants. Response/Views: We agree with the finding. Corrective Action Planned: ADOL now utilizes IDV through the Integrity Data Hub (IDH) for death crossmatch, giving ADOL the capability to crossmatch all claimants through the IDV. However, the review process is manual at this time. ADOL continues to pursue a fully automated process with the system vendor. ADOL is also working with the Interstate Connection Network (ICON) through the National Association of State Workforce Agencies (NASWA) to implement a match of SSN?s with the Social Security Administration?s Prisoner Update Processing System (PUPS). This will allow records to be checked in a nationwide database not just the State of Alabama. Reason for the Recurrence: The cause of this was due to the workload of pandemic claims and the lack of requirements to provide proof of income and employment. Prior to the pandemic a person had to have wages in order to qualify for benefits, eliminating a deceased person of more than 2 years from being monetarily eligible for benefits. Any remaining claimants that had died would be reported by the employer or through returned mail or a surviving of family member. Any notice of deceased person would be reviewed. With no way to verify whether a person was deceased or not, some did pay benefits. Anticipated Completion Date: ADOL implemented checking claims through IDH June 2022. Netacent, the vendor who maintains ADOL?s unemployment system, anticipates the PUPs project to be fully functioning by December 31,2023. Contact Person(s): Brent Langley, Assistant Unemployment Administrator

View Audit 41985 Questioned Costs: $1

Finding 48489 (2022-002)

Material Weakness 2022

City of Salem School District

NJ

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2022-002 The reimbursement requests, final reports, specific charges and approved budget amendments/appropriations were not always supported by or in agreement with School District workpapers. The Business Office and the Curriculum Office will work together to promote accuracy in reporting. ...

Finding 2022-002 The reimbursement requests, final reports, specific charges and approved budget amendments/appropriations were not always supported by or in agreement with School District workpapers. The Business Office and the Curriculum Office will work together to promote accuracy in reporting. School Business Administrator 2022-2023 fiscal year

View Audit 53151

Finding 48476 (2022-003)

Material Weakness 2022

Isd #363 - Northome

MN

Period of Performance Internal Control / Segregation of Duties

Contact Person - Jeremy Tammi, Superintendent. Corrective Action Plan - The District will implement procedures to ensure the budget and expenditures are reported in the correct year. Completion Date - December 31, 2022.

View Audit 53174

Finding 48472 (2022-003)

Significant Deficiency 2022

The Chicago Bar Foundation

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency

2022-003 Procurement Recommendation: The Foundation should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale and controls and oversight. This policy should be followed for all procurement transactions. Explanation of disagreement wit...

2022-003 Procurement Recommendation: The Foundation should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale and controls and oversight. This policy should be followed for all procurement transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Foundation agrees with the recommendations of the auditors and has already prepared a draft procurement policy. Name of the contact person responsible for corrective action: Melanie MacBride, Associate Director for Grants & COO Planned completion date for corrective action plan: May 31, 2023

View Audit 53167

Finding 48468 (2022-008)

Material Weakness 2022

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Head Secretary at Rochester High School will document any student that is removed ...

FINDING 2022-008 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Head Secretary at Rochester High School will document any student that is removed from the high school graduation cohort. The secretary will have the high school principal review and approve this documentation, and the secretary will place in the student?s permanent file. Anticipated Completion Date: May 31, 2023

View Audit 52598

Finding 48467 (2022-007)

Material Weakness 2022

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.207 § 200.303

FINDING 2022-007 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. 1. The Curriculum Director will create a control at the beginning of the school year s...

FINDING 2022-007 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. 1. The Curriculum Director will create a control at the beginning of the school year so that we can properly ensure all parties receive test security training. This will be a google document, separated by tabs at the bottom for each building, with the names of all staff members. The control will also contain columns that can be check marked when test security forms and training is completed. The control will also contain a box to show the date training was completed. 2. We will have this document for training on test security in each building in August and September. Each staff member will sign the document to show they received the training. 3. The Curriculum Director will create an agenda for each training to properly ensure all staff members are trained. 4. All staff members will also be required to sign the test security form provided by the IDOE at their respective training. 5. For all staff members who miss training at their building, a Google Form will be provided with all of the test security information. Staff members will be required to fill out the form and watch the training video. The form will be time and date stamped. 6. The Curriculum Director will update the control at least once a week until all staff members are trained. Anticipated Completion Date: February 2024

View Audit 52598

Finding 48433 (2022-005)

Significant Deficiency 2022

North Central University

MN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed b...

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: North Central will document in greater detail procedures of maintaining emergency funding. In addition, we will save all reporting in a shared and searchable location so in times of institutional employee turn-over access to reports and information can be available with ease. NCU will engage in the best practice of documenting approvals in a searchable way Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48431 (2022-003)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Reporting Significant Deficiency

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting statu...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Corrective Action Plans

Filters