Corrective Action Plans

Finding 540997 (2024-001)

None 2024

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

We concur with the audit finding regarding the need to ensure disbursement reporting is completed within the required 15-day threshold. As stated, of the 40 disbursements selected for testing, one disbursement was reported late. The instance noted was an isolated case that occurred during the instit...

We concur with the audit finding regarding the need to ensure disbursement reporting is completed within the required 15-day threshold. As stated, of the 40 disbursements selected for testing, one disbursement was reported late. The instance noted was an isolated case that occurred during the institution's transition to a new system platform. We recognize the importance of timely reporting to maintain compliance with federal regulations. Corrective Action: The Office of Student Financial Services has reinforced existing procedures to ensure that all disbursement data—specifically the disbursement date and amount—is accurately reviewed, recorded, and reported within 15 calendar days of the disbursement being made. This process is effective immediately. Additional Monitoring Measures: 1. A designated financial aid team member will conduct weekly reviews of all disbursement records to verify timely reporting. 2. A monthly reconciliation report will be generated to confirm that all disbursements made during the month have been reported within the required timeframe. 3. The Executive Director of Financial Aid will review the monthly reconciliation reports and certify compliance. 4. Calendar alerts have been implemented to prompt staff of upcoming reporting deadlines. Training and Accountability: 1. Staff responsible for disbursement reporting have been trained on the new system process for this federal requirement, which includes ongoing discussion with the Ellucian team as we continue to navigate Banner SaaS. 2. Ongoing monitoring and periodic internal audits will be conducted to ensure sustained compliance. The corrective action plan has been fully implemented and is currently in effect. We are committed to maintaining compliance with all federal regulations governing financial aid disbursements.

View Audit 350606

Finding 540993 (2024-002)

Significant Deficiency 2024

Emmanuel College

MA

Cash Management Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

The Controller will ensure he signs the monthly schedule on all future bank reconciliations that he reviews. The controller will sign all bank reconciliations starting March 2024.

View Audit 350596

Finding 540991 (2024-001)

Material Weakness 2024

Emmanuel College

MA

Student Financial Aid Reporting Material Weakness § 200.303

To ensure compliance with the 60-day enrollment update requirement, the Registrar's Office staff will manually enter any withdrawals and leaves of absence into the National Student Clearinghouse (NSC) website upon processing them in Coileague. Using the Student Look Up tool on the NSC website, they ...

To ensure compliance with the 60-day enrollment update requirement, the Registrar's Office staff will manually enter any withdrawals and leaves of absence into the National Student Clearinghouse (NSC) website upon processing them in Coileague. Using the Student Look Up tool on the NSC website, they will update the student's status along with the status start date. Additionally, the confirmation email from the NSC, which verifies that the enrollment update has been processed, will be saved in the student's record.

View Audit 350596

Finding 540976 (2024-002)

Significant Deficiency 2024

Lewistown Community Unit Schools District 97

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidat...

Condition: The District's expenditure reports filed for June 30, 2024 included expenditures in the amount of $19,645 paid in July 2024. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent expenditure reports. Management Response: There is no disagreement with this finding, and management will monitor all future federal reimbursement requests. Committed and obligated expenditure reports will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 350586

Finding 540966 (2024-016)

Material Weakness 2024

State of New Jersey

NJ

Subrecipient Monitoring Material Weakness Reporting § 200.303

The Department has completed its corrective action plan from the prior audit. DLPS has been in full compliance with the FFATA reporting requirement since August 2024. COMPLETION DATE/ CONTACT PERSON & PHONE# Fiscal Year 2024 and Ongoing Salvatore Marcello (609) 882-2000 ext.3046 Salvatore.Marcello...

The Department has completed its corrective action plan from the prior audit. DLPS has been in full compliance with the FFATA reporting requirement since August 2024. COMPLETION DATE/ CONTACT PERSON & PHONE# Fiscal Year 2024 and Ongoing Salvatore Marcello (609) 882-2000 ext.3046 Salvatore.Marcello@njsp.gov

View Audit 350571

Finding 540964 (2024-015)

Material Weakness 2024

State of New Jersey

NJ

Reporting Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303

The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) agrees that for fiscal year 2024 it did not complete Federal Funding Accountability & Transparency Act (FFATA) uploads timely. DMHAS maintains written FFATA policies and procedures, and it is compliant wi...

The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) agrees that for fiscal year 2024 it did not complete Federal Funding Accountability & Transparency Act (FFATA) uploads timely. DMHAS maintains written FFATA policies and procedures, and it is compliant with its SSA SFY 2023 Corrective Action Plan (CAP) which included a January 1, 2025 implementation date. However, DMHAS was unable to comply timely with the FFATA reporting requirements due to competing reporting requirements, in conjunction with the volume of data and effort required. In addition to the significant progress DMHAS reported in the FY 2023 CAP update provided below, DMHAS accomplished the following: On October 21, 2024, DMHAS on boarded a full-time FFATA Analyst dedicated to FFATA data collection and uploads. On October 23 and October 29, 2024, DMHAS conducted training for the FFATA analyst. On or about January 29, 2025 and February 3, 2025, in an effort to demonstrate its proficiency and show its good faith efforts to comply, DMHAS uploaded all SUPTRS SFY23 and SFY24 Test Contracts (FAIN ending 5822) for the SSA SFY 2024. On or about February 3, 2025 and February 19, 2025, in an effort to demonstrate its proficiency and show its good faith efforts to comply, DMHAS uploaded all SOR SFY23 and SFY24 (FAIN ending 5743) Test Contracts for the SSA SFY24. Thereafter, DMHAS completed the following uploads: • February 27, 2025 – SOR FAIN ending 5743 – remaining contracts (outside of the SSA24 Test group) up to the FSRS ceiling (which limits data entry to forty (40) pages and UEIs. • March 4, 2025 – SUPTRS FAIN ending 7054 – all contracts uploaded. • March 6, 2025 – SOR FAIN ending 7774 – all contracts (into FSRS prior to migration) • March 6, 2025 – SUPTRS FAIN ending 5822 - remaining contracts (outside of the SSA24 Test group) up to the FSRS ceiling (which limits data entry to forty (40) pages and UEIs. On January 22, 2025, the DMHAS Compliance Quality Assurance Specialist who helps monitor FFATA compliance completed the federal SAM.gov training. On March 5, 2025, the DMHAS FFATA Analyst completed the federal SAM.gov training. DMHAS remains committed to FFATA compliance, is prioritizing FFATA reporting, and is making a good faith effort to comply. However, DMHAS notes various federal issues outside of the State’s control that are causing delays and increasing administrative burden. More specifically, uploads that predated the conversion from FSRS to Sam.gov were limited by a system error so DMHAS was precluded from entering all contracts/UEIs. In addition, FAINs are missing from SAM.gov, thus precluding the submission of the corresponding uploads. DMHAS is documenting the upload limitations and missing FAINs, along with its continued efforts to overcome the various obstacles outside of its control. COMPLETION DATE/ CONTACT PERSON & PHONE# January 1, 2025 John Fogliano, Deputy CFO (609) 438-4278 John.Fogliano@dhs.nj.gov

View Audit 350571

Finding 540962 (2024-013)

Material Weakness 2024

State of New Jersey

NJ

Reporting Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303

The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) agrees that for fiscal year 2024 it did not complete Federal Funding Accountability & Transparency Act (FFATA) uploads timely. DMHAS maintains written FFATA policies and procedures, and it is compliant wi...

The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) agrees that for fiscal year 2024 it did not complete Federal Funding Accountability & Transparency Act (FFATA) uploads timely. DMHAS maintains written FFATA policies and procedures, and it is compliant with its SSA SFY 2023 Corrective Action Plan (CAP) which included a January 1, 2025 implementation date. However, DMHAS was unable to comply timely with the FFATA reporting requirements due to competing reporting requirements, in conjunction with the volume of data and effort required. In addition to the significant progress DMHAS reported in the FY 2023 CAP update provided below, DMHAS accomplished the following: On October 21, 2024, DMHAS on boarded a full-time FFATA Analyst dedicated to FFATA data collection and uploads. On October 23 and October 29, 2024, DMHAS conducted training for the FFATA analyst. On or about January 29, 2025 and February 3, 2025, in an effort to demonstrate its proficiency and show its good faith efforts to comply, DMHAS uploaded all SUPTRS SFY23 and SFY24 Test Contracts (FAIN ending 5822) for the SSA SFY 2024. On or about February 3, 2025 and February 19, 2025, in an effort to demonstrate its proficiency and show its good faith efforts to comply, DMHAS uploaded all SOR SFY23 and SFY24 (FAIN ending 5743) Test Contracts for the SSA SFY24. Thereafter, DMHAS completed the following uploads: • February 27, 2025 – SOR FAIN ending 5743 – remaining contracts (outside of the SSA24 Test group) up to the FSRS ceiling (which limits data entry to forty (40) pages and UEIs. • March 4, 2025 – SUPTRS FAIN ending 7054 – all contracts uploaded. • March 6, 2025 – SOR FAIN ending 7774 – all contracts (into FSRS prior to migration) • March 6, 2025 – SUPTRS FAIN ending 5822 - remaining contracts (outside of the SSA24 Test group) up to the FSRS ceiling (which limits data entry to forty (40) pages and UEIs. On January 22, 2025, the DMHAS Compliance Quality Assurance Specialist who helps monitor FFATA compliance completed the federal SAM.gov training. On March 5, 2025, the DMHAS FFATA Analyst completed the federal SAM.gov training. DMHAS remains committed to FFATA compliance, is prioritizing FFATA reporting, and is making a good faith effort to comply. However, DMHAS notes various federal issues outside of the State’s control that are causing delays and increasing administrative burden. More specifically, uploads that predated the conversion from FSRS to Sam.gov were limited by a system error so DMHAS was precluded from entering all contracts/UEIs. In addition, FAINs are missing from SAM.gov, thus precluding the submission of the corresponding uploads. DMHAS is documenting the upload limitations and missing FAINs, along with its continued efforts to overcome the various obstacles outside of its control. COMPLETION DATE/ CONTACT PERSON & PHONE# January 1, 2025 John Fogliano, Deputy CFO (609) 438-4278 John.Fogliano@dhs.nj.gov

View Audit 350571

Finding 540959 (2024-012)

Significant Deficiency 2024

State of New Jersey

NJ

Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303

The Department of Human Services’ Division of Family Development (DHS/DFD) acknowledges the audit finding that 3 of the 40 sampled providers had not been inspected as required by program policy. DHS/DFD contracts with the Department of Children and Families’ Office of Licensing (“OOL”) as the regula...

The Department of Human Services’ Division of Family Development (DHS/DFD) acknowledges the audit finding that 3 of the 40 sampled providers had not been inspected as required by program policy. DHS/DFD contracts with the Department of Children and Families’ Office of Licensing (“OOL”) as the regulatory authority to monitor and inspect licensed centers and family child care providers. In response to this finding, OOL has implemented internal measures to ensure that monitoring occurs on an annual basis. These measure include the use of the New Jersey Child Care Information System (NJCCIS). A subsequent inspection of licensed child care centers was conducted on September 13, 2024. Regarding the two other family child care providers, the Child Care Resource and Referral (“CCR&R”) works in conjunction with OOL to track health and safety inspections. However, CCR&R did not monitor the two family child care providers in 2023. Since then, monitoring has been carried out in 2024 which included a review of the annual training requirements for these providers. To enhance compliance with inspections, CCR&R has acquired updated software to improve its monitoring capabilities. Copies of the 2024 inspection reports can be provided upon request. The DFD’s Office of Child Care will develop internal controls and procedures to ensure that inspections are performed as required by program policy. COMPLETION DATE/ CONTACT PERSON December 31, 2025 Andrea Breitwieser 609-588-4503 Andrea.Breitwieser@dhs.nj.gov

View Audit 350571

Finding 540956 (2024-011)

Material Weakness 2024

State of New Jersey

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

The Department of Human Services’ Division of Family Development (DHS/DFD) acknowledges the audit finding regarding the required submission of Subaward to the FFATA Subaward Reporting System (FSRS). One of the primary factors that contributed to non-compliance was system inefficiencies in the FSRS, ...

The Department of Human Services’ Division of Family Development (DHS/DFD) acknowledges the audit finding regarding the required submission of Subaward to the FFATA Subaward Reporting System (FSRS). One of the primary factors that contributed to non-compliance was system inefficiencies in the FSRS, which led to challenges in tracking, reporting and ensuring data accuracy. With the transition of Subaward reporting from FSRS to sam.gov, the DHS/ DFD expects this change to be beneficial in developing effective internal controls and procedures, addressing past compliance challenges and creating a sustainable reporting framework. COMPLETION DATE/ CONTACT PERSON April 30, 2026 Thomas Mattaliano, CFO-DFD (609) 588-3370 Thomas.Mattaliano@dhs.nj.gov

View Audit 350571

Finding 540955 (2024-010)

Significant Deficiency 2024

State of New Jersey

NJ

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

The New Jersey Department of Community Affairs (DCA) has revised its processes and procedures related to earmarked funds. Specifically, the spending plan formula has been updated to ensure that the earmark for Administration and Planning does not exceed the allowable 10% threshold. Additionally, the...

The New Jersey Department of Community Affairs (DCA) has revised its processes and procedures related to earmarked funds. Specifically, the spending plan formula has been updated to ensure that the earmark for Administration and Planning does not exceed the allowable 10% threshold. Additionally, the FY 2024 spending plan has been updated, and accounts have been reconciled to reflect the Administration and Planning earmark within the 10% threshold. COMPLETION DATE/ CONTACT PERSON February 26, 2025 Fidel Ekhelar (609) 815-3905 Fidel.Ekhelar@dca.nj.gov

View Audit 350571 Questioned Costs: $1

Finding 540948 (2024-008)

Significant Deficiency 2024

State of New Jersey

NJ

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

The Division of Aging Services (DoAS) hired a fiscal staff member in June of 2024. Responsibilities include the timely and accurate submission of FFATA reports. We are confident that with the additional staff we will be able to comply with managing FFATA reporting requirements and timely submissions...

The Division of Aging Services (DoAS) hired a fiscal staff member in June of 2024. Responsibilities include the timely and accurate submission of FFATA reports. We are confident that with the additional staff we will be able to comply with managing FFATA reporting requirements and timely submissions. COMPLETION DATE/ CONTACT PERSON June 30, 2025 Hetal Bhatt (609) 438-4586 Hetal.Bhatt2@dhs.nj.gov Mary Kurfuss (609) 564-2623 Mary.kurfuss@dhs.nj.gov

View Audit 350571

Finding 540945 (2024-006)

Significant Deficiency 2024

State of New Jersey

NJ

Special Tests & Provisions Cash Management Significant Deficiency § 200.303

The New Jersey Department of Transportation (NJDOT) has finalized its Utility Accommodation Policy (UAP) to align with federal requirements. The UAP follows the formal state regulatory process, and it was re-adopted on June 6, 2023, with technical changes. The UAP remains to be in full form and effe...

The New Jersey Department of Transportation (NJDOT) has finalized its Utility Accommodation Policy (UAP) to align with federal requirements. The UAP follows the formal state regulatory process, and it was re-adopted on June 6, 2023, with technical changes. The UAP remains to be in full form and effect. In compliance with the federal rules, the UAP is being amended to incorporate provisions for Broadband and Telecommunications and Video Surveillance. The amended language has been reviewed and approved by Federal Highway Administration (FHWA). The UAP is progressing through the formal regulatory process. The policy is expected to be published on April 7, 2025. A 60-day public comment period will follow, allowing stakeholders to provide feedback. Once the public comment period is completed, the revised UAP will be implemented immediately to ensure compliance. The DOT will continue to monitor the implementation and ensure that all utility accommodation actions align with the newly approved policy. COMPLETION DATE/ CONTACT PERSON & PHONE# Anticipated Completion Date: TBD but no later than December 30, 2025 Vince Martorana (609) 963-1825 Vince.Martorana@dot.nj.gov James Lepri (609) 963-1837 James.Lepri@dot.nj.gov

View Audit 350571

Finding 540942 (2024-005)

Material Weakness 2024

State of New Jersey

NJ

Subrecipient Monitoring Material Weakness Reporting § 200.303

The New Jersey Department of Labor and Workforce Development (DLWD) transitioned from a manual contract agreement process to a web-based grant administration system that employs the System for Administering Grants Electronically (SAGE) and IntelliGrants (IGX) applications. The DLWD FFATA Reporting U...

The New Jersey Department of Labor and Workforce Development (DLWD) transitioned from a manual contract agreement process to a web-based grant administration system that employs the System for Administering Grants Electronically (SAGE) and IntelliGrants (IGX) applications. The DLWD FFATA Reporting Unit has access to these automated systems and monitors them monthly to identify when new Subaward contracts/agreements are approved to report the required data in the FFATA system. DLWD corrective actions regarding FFATA reporting were fully implemented as of June 30, 2024. COMPLETION DATE/ CONTACT PERSON June 30, 2024 Ahmanish Robinson (609) 984-4356 Ahmanish.Robinson@dol.nj.gov Theresa Vallely (609) 984-1779 Theresa.Vallely@dol.nj.gov

View Audit 350571

Finding 540940 (2024-004)

Significant Deficiency 2024

State of New Jersey

NJ

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

The New Jersey Department of Labor and Workforce Development (DLWD) continues to monitor workloads for both first payment and non-monetary time lapse measurements. Identity verification remains an issue with a segment of the claim population, and delays with claimants completing their ID verificat...

The New Jersey Department of Labor and Workforce Development (DLWD) continues to monitor workloads for both first payment and non-monetary time lapse measurements. Identity verification remains an issue with a segment of the claim population, and delays with claimants completing their ID verification has a direct bearing on first payment and non-monetary time lapse. DLWD will continue to work on improving communications around the importance of timely verifying ID and provide assistance to claimants that may be struggling with this process. DLWD has been working with USDOL to expand identity verification options and expects the new process to be in full production by June 30, 2025. It will allow claimants to report to any USPS Post Office for an in-person ID verification. This additional in-person option to complete ID verification provides greater flexibility for claimants to complete this requirement, especially those that struggle with the digital verification process that DLWD currently uses. We expect the new process to have a positive impact on time lapse scores and overall improvement for these metrics. Most recent time lapse figures showed that for the period November 2024 through February 2025, combined non-monetary time lapse exceeded the 80% ALP for each month. COMPLETION DATE/ CONTACT PERSON June 2025 Ronald Marino - DLWD (609) 292-2810 Ronald.Marino@dol.nj.gov

View Audit 350571

Finding 540938 (2024-003)

Significant Deficiency 2024

State of New Jersey

NJ

Eligibility Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

The New Jersey Department of Labor and Workforce Development (DLWD) has policies and procedures in place that ensure that internal controls over RESEA include retention of documentation of each participant’s eligibility. All required Reemployment Services and Eligibility Assessment (RESEA) forms are...

The New Jersey Department of Labor and Workforce Development (DLWD) has policies and procedures in place that ensure that internal controls over RESEA include retention of documentation of each participant’s eligibility. All required Reemployment Services and Eligibility Assessment (RESEA) forms are collected from the participant and reviewed to determine UI eligibility by staff that are trained in RESEA and UI policy. Staff are required to upload all participant documentation into our online case management system where the information is available to staff indefinitely. DLWD will continue to provide training to staff to ensure that all participants are provided services in a timely manner and that all documentation is uploaded into our case management system. Corrective actions will be fully implemented as of June 30, 2025. COMPLETION DATE/ CONTACT PERSON June 30, 2025 Baden Almonor (609) 777-1042 Baden.Almonor@dol.nj.gov

View Audit 350571

Finding 540936 (2024-002)

Significant Deficiency 2024

State of New Jersey

NJ

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

The New Jersey Department of Labor and Workforce Development (DLWD) has reviewed the controls in place for the Pandemic Unemployment Assistance (PUA) and Federal Pandemic Unemployment Compensation (FPUC) programs that expired with payments for CWE 9/4/21. The system controls in place for FPUC con...

The New Jersey Department of Labor and Workforce Development (DLWD) has reviewed the controls in place for the Pandemic Unemployment Assistance (PUA) and Federal Pandemic Unemployment Compensation (FPUC) programs that expired with payments for CWE 9/4/21. The system controls in place for FPUC continues to require that an underlying UI/PUA payment must first be issued before any FPUC payment could be generated. Similar controls were in place for any PUA payments, where claimants have to choose a valid pandemic related reason for being unemployed before any PUA payment could be issued. These controls, before any CARES Act related payment could be issued, were in place for the duration of the CARES Act program. No PUA or FPUC payment should be issued without these requirements being met. We will continue to enforce these controls. COMPLETION DATE/ CONTACT PERSON September 30, 2024 Ronald Marino - DLWD (609) 292-2810 Ronald.Marino@dol.nj.gov

View Audit 350571 Questioned Costs: $1

Finding 540930 (2024-001)

Significant Deficiency 2024

Spring Hill College

AL

Student Financial Aid Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Federal Perkins Loan Program, ALN 84.038; Grant period—Year ended June 30, 2024 Condition: There was lack of documentation related to notices for loans paid off for eight out of ten students tested. Criteria: According to §674.19(e)(4)(iii), after the loan obligation is satisfied, the institution ...

Federal Perkins Loan Program, ALN 84.038; Grant period—Year ended June 30, 2024 Condition: There was lack of documentation related to notices for loans paid off for eight out of ten students tested. Criteria: According to §674.19(e)(4)(iii), after the loan obligation is satisfied, the institution shall return the original or a true and exact copy of the note marked "paid in full" to the borrower, or otherwise notify the borrower in writing that the loan is paid in full, and retain a copy for the prescribed period. Cause: The College was unable to locate the communication sent to certain students of loan payoff as a result of staff turnover. Effect: Certain documentation for notification of loan satisfaction could not be provided. Context: During the compliance audit testing of ALN 84.038, it was determined that documentation to confirm delivery of loan satisfaction notices could not be provided for certain students selected for testing. Recommendation: We recommend all required documentation be backed up to support compliance with certain requirements. View of Responsible Officials and Planned Corrective Action: The College is currently working within the financial aid department to make sure the College has support for all communications.

View Audit 350555

Finding 540921 (2024-006)

Significant Deficiency 2024

Delaware State Housing Authority

DE

Questioned Costs Matching / Level of Effort / Earmarking Eligibility

The program has corrected the calculation error in its income calculations form. Additionally, increased weekly training and case review have been implemented to detect and prevent such errors.

View Audit 350549 Questioned Costs: $1

Finding 540919 (2024-004)

Significant Deficiency 2024

Delaware State Housing Authority

DE

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

DSHA will implement a policy and procedure requiring the retention of reporting backup data to be retained with the submitted report. Additionally, DSHA will require that the review of the submitted report be documented and that any identified report discrepancies be noted and retained with the sub...

DSHA will implement a policy and procedure requiring the retention of reporting backup data to be retained with the submitted report. Additionally, DSHA will require that the review of the submitted report be documented and that any identified report discrepancies be noted and retained with the submitted report.

View Audit 350549

Finding 540918 (2024-003)

Significant Deficiency 2024

Delaware State Housing Authority

DE

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

DSHA has expanded the use of the program policy and procedure change log to include this program.

View Audit 350549

Finding 540902 (2024-001)

Material Weakness 2024

Wayne Independent School District No. 10

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

We did not realize the requirements of the Davis Bacon Act until our FY 23 Audit. The projects requiring the use of the act were done prior to the audit in March of 2024. The District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards...

We did not realize the requirements of the Davis Bacon Act until our FY 23 Audit. The projects requiring the use of the act were done prior to the audit in March of 2024. The District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The District will also ensure that all items are posted at the work site to ensure compliance.

View Audit 350531

Finding 540876 (2024-006)

Material Weakness 2024

Putnam County Commission

WV

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.404

The County Commission will work directly with the vendor to ensure future payment requests properly align with payment information listed on the federal contract.

View Audit 350525

Finding 540858 (2024-001)

Material Weakness 2024

Bladen County

NC

Eligibility Matching / Level of Effort / Earmarking

Corrective Action- Internal Control Error: Failure to comply with policy requirement: Five (5) Instances of failure to complete at least one compliance component. All identified missing or incomplete verification of facts or were improperly forced. Income Maintenance Medicaid Supervisors will ...

Corrective Action- Internal Control Error: Failure to comply with policy requirement: Five (5) Instances of failure to complete at least one compliance component. All identified missing or incomplete verification of facts or were improperly forced. Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting/training will be held with the Medicaid staff on or prior to January 15, 2025 and the following manual sections will be addressed (handouts given): DMA Admin Letter 02-19 The Work Number Procedures, Job Aid: The Work Number, Job Aid: Online Verifications; Manual calculations of Income MA 2250; Resources and verifications MA 2230; Job Aid: Evidence Dashboard Relationships; Approved Uses of Forced Eligibility last update 03/01/2023. NC FAST Mandatory Evidence and Verifications, last updated 01/25/2019 Proposed Completion Date: July 1, 2025 (Improvements from 06/01/2024 – 07/ 01/2025)

View Audit 350499

Finding 540854 (2024-002)

Material Weakness 2024

Ashtabula County Educational Service Center

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

The Treasurer will ensure that the appropriate documentation supporting the time spent on a federal grant, in accordance with the Service Center’s Policy 6116 for Time and Effort, for all employees having wages and/or benefits charged to federal grants.

View Audit 350470 Questioned Costs: $1

Finding 540846 (2024-004)

Material Weakness 2024

Kankakee Valley School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) Period of Performance Summary of Finding: During fiscal year 2023-24, the School Corporation was part of Cooperative School Services, which managed special education programs and federal funds for member schools. Funds for Special Ed...

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) Period of Performance Summary of Finding: During fiscal year 2023-24, the School Corporation was part of Cooperative School Services, which managed special education programs and federal funds for member schools. Funds for Special Education needed to be obligated by September 30, 2023. Three exceptions occurred with late obligations. It is recommended that the School Corporation create internal controls to prevent late costs and ensure compliance. Contact Person Responsible for Corrective Action: Chris Richie Business Manager/Treasurer Contact Phone Number and Email Address: 219 987 4711, crichie@kv.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will work with Cooperative School Services to ensure that funds are obligated prior to the grant obligation deadline. Anticipated Completion Date: June 1, 2025

View Audit 350469

Corrective Action Plans

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