Corrective Action Plans

Finding 383481 (2023-005)

Material Weakness 2023

State of Utah

UT

Student Financial Aid Subrecipient Monitoring Eligibility § 200.303

2023-005. Foster Care Eligibility Reviews Not Adequately Completed State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Child and Family Service (DCFS) will continue efforts for accurate IV-E eligibility determination. The depa...

2023-005. Foster Care Eligibility Reviews Not Adequately Completed State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Child and Family Service (DCFS) will continue efforts for accurate IV-E eligibility determination. The department and DCFS will further consider reasonable control circumstances for IV-E eligibility determination. Contact Person: Tenille Tingey, DCFS Financial Manager, 385-270-3322 Anticipated Correction Date: Fiscal Year 2024

View Audit 296545

Finding 383477 (2023-010)

Significant Deficiency 2023

State of Utah

UT

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

2023-010. Pharmacy Rebate Invoices Not Checked for Accuracy and Timeliness State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services We will immediately reinstate the controls and provide training to the responsible employee and the backup to monit...

2023-010. Pharmacy Rebate Invoices Not Checked for Accuracy and Timeliness State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services We will immediately reinstate the controls and provide training to the responsible employee and the backup to monitor the accuracy and timeliness of the rebates. We will ensure that this training includes a standard operating procedure detailing how these reviews will be conducted. Contact Person: Jamie Sorenson, Office Director, Office of Financial Services, 385-290-5380 Anticipated Correction Date: March 31, 2024

View Audit 296545

Finding 383465 (2023-007)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2023-007. Noncompliance with Required Audit of MCO Encounter and Financial Data State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The department started encounter data validation audits August 22, 2023. These audits are being conducted by t...

2023-007. Noncompliance with Required Audit of MCO Encounter and Financial Data State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The department started encounter data validation audits August 22, 2023. These audits are being conducted by the department’s contracted auditor. The department is currently having discussions with CMS about the types of audits that satisfy the financial audit part of the regulatory requirement. When the results from the encounter data and financial audits are completed by the department’s contracted auditor, they will be posted to the department’s website. Contact Person: Greg Trollan, Office Director, Office of Managed Healthcare, 801-538-6088 Anticipated Correction Date: December 31, 2024

View Audit 296545

Finding 383361 (2023-015)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Cash Management § 200.1

2023-015. Obligation of CRF Funds Not Completed Within Proper Timeframe State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB will save copies of the Treasury Department guidance documents and the September 2022 email from the Treasury Office of the I...

2023-015. Obligation of CRF Funds Not Completed Within Proper Timeframe State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB will save copies of the Treasury Department guidance documents and the September 2022 email from the Treasury Office of the Inspector General that it used to determine that it could update the December 31, 2022 quarterly CRF report to include additional benefit payments from the Unemployment Compensation Fund made between March 1, 2020 and December 31, 2021. GOPB will also save copies of financial reports and other documentation that demonstrates the total costs incurred from the Unemployment Compensation Fund during that time frame did not exceed total deposits into the fund from the CRF, SLFRF, or other sources. Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592 Anticipated Correction Date: March 31, 2024

View Audit 296545

Finding 383354 (2023-003)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

2023-003. USBE Did Not Properly Report All Required Subawards in the Federal Reporting System State Agency: Utah State Board of Education Federal Agency: Department of Agriculture Employees have been trained, and we will continue to ensure they are trained in the reconciliation processes to mitigate...

2023-003. USBE Did Not Properly Report All Required Subawards in the Federal Reporting System State Agency: Utah State Board of Education Federal Agency: Department of Agriculture Employees have been trained, and we will continue to ensure they are trained in the reconciliation processes to mitigate the risk of this occurring again. Contact Person: Scott Jones, Deputy Superintendent of Operations, Scott.jones@schools.utah.gov Anticipated Completion Date: Completed, no further action necessary.

View Audit 296545

Finding 383347 (2023-008)

Material Weakness 2023

Huntley Project School District Number 24

MT

Questioned Costs Subrecipient Monitoring Period of Performance § 200.77

Name of contact person: Rita Huck Corrective Action: The 21st Century Community Learning Centers grant director was told by the Office of Public Instruction that the District could pay for expenditures that were incurred in July, 2022 for a summer program that was held until the middle of July, 202...

Name of contact person: Rita Huck Corrective Action: The 21st Century Community Learning Centers grant director was told by the Office of Public Instruction that the District could pay for expenditures that were incurred in July, 2022 for a summer program that was held until the middle of July, 2022. These payments were made from the FY 2022 grant that was scheduled to end June 30, 2022. We have discussed how and when obligations and expenditures will be handled going forward. Proposed Completion Date: Immediately.

View Audit 296540 Questioned Costs: $1

Finding 383340 (2023-001)

Material Weakness 2023

Mangum Independent School District #1

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Mangum Public Schools will comply with all requirements of the Davis-Bacon Act. The district will develop internal controls to ensure contracts used for construction with federal awards will require certified payroll reports from the contractor or subcontractor. These actions will be taken immedia...

Mangum Public Schools will comply with all requirements of the Davis-Bacon Act. The district will develop internal controls to ensure contracts used for construction with federal awards will require certified payroll reports from the contractor or subcontractor. These actions will be taken immediately and will be utilized for any future construction that meets the criteria of the Davis-Bacon Act to ensure we are compliant.

View Audit 296538

Finding 383309 (2023-001)

Material Weakness 2023

Elk City Independent School District No. 06

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Elk City Public Schools will ensure that on all future construction contracts that deal with federal awards, will include requirements of the Davis-Bacon Act. Prevailing wages will be inserted into the language of the contract to be signed by contractors and subcontractors. All contracts will also...

Elk City Public Schools will ensure that on all future construction contracts that deal with federal awards, will include requirements of the Davis-Bacon Act. Prevailing wages will be inserted into the language of the contract to be signed by contractors and subcontractors. All contracts will also spell out weekly reporting requirements of certified wages paid by contractors and subcontractors. In addition, ECPS will ensure that Davis-Bacon information is posted at all job sites.

View Audit 296509

Finding 383305 (2023-002)

Material Weakness 2023

East Allen County Schools

IN

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

FINDING 2023-002 Finding Subject: COVID-19 – Emergency Connectivity Fund Program – Internal Controls Summary of Finding: An inventory sign-off was not present upon completion of entering an iPad purchase to ensure documentation was correct. Contact Person Responsible for Corrective Action: Jeremiah ...

FINDING 2023-002 Finding Subject: COVID-19 – Emergency Connectivity Fund Program – Internal Controls Summary of Finding: An inventory sign-off was not present upon completion of entering an iPad purchase to ensure documentation was correct. Contact Person Responsible for Corrective Action: Jeremiah Hruschak Contact Phone Number and Email Address: (260) 446-0100 ext.1006 / jhruschak@eacs.k12.in.us 1240 State Road 930 East New Haven, Indiana 46774-1732 Phone: (260) 446-0100 Fax: (260) 446-0107 INDIANA STATE BOARD OF ACCOUNTS 28 Views of Responsible Officials: East Allen County Schools concurs with finding. Description of Corrective Action Plan: Upon entry of all devices with the appropriate inventory detail, a sign off will take place by two officials to confirm all data are present and that only one device is assigned to each student. Anticipated Completion Date: Implementation will take place during next technology purchase and will be corrected by the 2023- 2024 / 2024-2025 audit cycle.

View Audit 296501

Finding 383304 (2023-009)

Significant Deficiency 2023

Eastern Regional Housing Authority

NM

HUD Housing Programs Reporting Significant Deficiency

2023-009: Application Access Control – Significant Deficiency in internal controls over compliance over Recommendation: We recommend that the Housing Authority should review each employee’s access permissions within the “Housi...

2023-009: Application Access Control – Significant Deficiency in internal controls over compliance over Recommendation: We recommend that the Housing Authority should review each employee’s access permissions within the “Housing Pro” software and modify their access according to their job responsibilities. Action Taken: All employee access was reviewed and corrected so that only the two Deputy Directors have administrative access. Due Date of Completion: November 30, 2023 Responsible Official: Irene Murillo, Deputy Director

View Audit 296494

Finding 383303 (2023-001)

Significant Deficiency 2023

Eastern Regional Housing Authority

NM

HUD Housing Programs Reporting Significant Deficiency

2023-001: Internal Controls over Federal Award – Reporting (VMS) - Significant Deficiency in Internal controls over compliance over reporting Recommendation: The Authority should establish a clearly documented review process wherein someone other than the preparer reviews the VMS report prior to sub...

2023-001: Internal Controls over Federal Award – Reporting (VMS) - Significant Deficiency in Internal controls over compliance over reporting Recommendation: The Authority should establish a clearly documented review process wherein someone other than the preparer reviews the VMS report prior to submission. Action Taken: The Authority will have a member of management review VMS submissions prior to submission. Due Date of Completion: February 2024 Responsible Official: Chris Herbert, Executive Director, Irene Murillo, Deputy Director, Carol Hensley, Assistant Deputy Director

View Audit 296494

Finding 383283 (2023-017)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: To ensure compliance is being met with Risk Assessments, the Chief Information Security Officer (CISO) will implement regular compliance reviews, at the beginning of each quarter with Program Director level leadership. Any non-compliance will be addressed with the Program are...

Corrective action plan: To ensure compliance is being met with Risk Assessments, the Chief Information Security Officer (CISO) will implement regular compliance reviews, at the beginning of each quarter with Program Director level leadership. Any non-compliance will be addressed with the Program area by regularly sharing email reminders for reporting, training, and assistance from security. The reports will begin to be shared on July 31, 2024. Application Services, in collaboration with the CISO and the Information Technology (IT) Business Operations’ Policy, Planning, and Performance team, will establish and publish a process for the successful completion of Risk Assessments, including roles and responsibilities, processes, and procedures to ensure timely completion and ongoing compliance. The target implementation date for this document is January 15, 2025. Implementation date: January 15, 2025 Responsible persons: Leatha Marr, Director, IT Applications Services, and Vikram Muralidharan, Chief Information Security Officer

View Audit 296491

Finding 383255 (2023-130)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305

Corrective Action Plan: The University will remit annually any interest earned in excess of $500 to the Department of Health and Human Services. Implementation Date: 2/2024 Responsible Person: Andrea Wright, Executive Director of Accounting Services

View Audit 296491 Questioned Costs: $1

Finding 383223 (2023-110)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan: The Office of Financial Aid has revised the award and disbursement notifications to TEACH Grant recipients to include all required elements. The award notification now describes how and when funds will be disbursed. The TEACH disbursement notification now includes the date of...

Corrective Action Plan: The Office of Financial Aid has revised the award and disbursement notifications to TEACH Grant recipients to include all required elements. The award notification now describes how and when funds will be disbursed. The TEACH disbursement notification now includes the date of disbursement, student's right to cancel all or part of the award, and guidance for procedures and time for canceling the award. The policy and procedure will be revised to include these updated procedures. Implementation Date: March 2024 Responsible Persons: Amanda Petrosian, Director of Financial Aid Josiah Mendoza, Assistant Director of Operations

View Audit 296491

Finding 383206 (2023-149)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan: The University reviewed and corrected the queries used to ensure that students receive the appropriate notifications for disbursements made for TEACH grants and any Federal Direct Loans. Implementation Date: 05/2023 Responsible Person: Scott Lapinski, Assistant Vice President...

Corrective Action Plan: The University reviewed and corrected the queries used to ensure that students receive the appropriate notifications for disbursements made for TEACH grants and any Federal Direct Loans. Implementation Date: 05/2023 Responsible Person: Scott Lapinski, Assistant Vice President for Enrollment Management/Director of Financial Aid

View Audit 296491

Finding 383189 (2023-127)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Special Tests & Provisions Student Financial Aid

Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secon...

Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secondary designee to review the ECAR quarterly for any required changes. Implementation Date: August 2023 Responsible Persons: Jamie Hansard and Kyle Phillips

View Audit 296491 Questioned Costs: $1

Finding 383165 (2023-161)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: The University has implemented a correction to the reporting logic that caused the inaccurate reporting of program begin date for some students. This implementation was effective for enrollment reporting beginning with the Fall 2023 semester. In addition, the University is ut...

Corrective Action Plan: The University has implemented a correction to the reporting logic that caused the inaccurate reporting of program begin date for some students. This implementation was effective for enrollment reporting beginning with the Fall 2023 semester. In addition, the University is utilizing available error reports via the National Student Clearinghouse to ensure program begin dates and other program-level data reported is accurate. Implementation Date: August 2023 Responsible Persons: Ashley Wheelis, Deputy Registrar Molly Collins, Associate Registrar Zach Yeager, Assistant Director

View Audit 296491

Finding 383163 (2023-159)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan: The University is updating procedures to ensure unallowable charges are not paid using Title IV funds without proper authorization from the student or parent. The University will review and improve, as necessary, existing controls to ensure that Title IV aid in excess of the ...

Corrective Action Plan: The University is updating procedures to ensure unallowable charges are not paid using Title IV funds without proper authorization from the student or parent. The University will review and improve, as necessary, existing controls to ensure that Title IV aid in excess of the student’s institutional charges will not be held without written authorization from the student or parent. Implementation Date: May 2024 Responsible Persons: Beth Tolan, Associate Vice President of Financial Aid & Scholarships Christopher Foster, Associate Vice President of Student Accounting

View Audit 296491

Finding 383162 (2023-158)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Corrective Action Plan: The University will implement additional controls to check internal disbursement dates against disbursement dates reported in COD in instances where manual reporting is required. Implementation Date: May 2024 Responsible Persons: Kimberley Wells, Director of Financial Aid & S...

Corrective Action Plan: The University will implement additional controls to check internal disbursement dates against disbursement dates reported in COD in instances where manual reporting is required. Implementation Date: May 2024 Responsible Persons: Kimberley Wells, Director of Financial Aid & Scholarships John Robert, Associate Director of Financial Aid & Scholarships Beth Tolan, Associate Vice President of Financial Aid & Scholarships

View Audit 296491

Finding 383160 (2023-156)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: The Office of the Registrar and the Office of Scholarships and Financial Aid will collaborate to identify the root cause of why some student data is not being reported in a timely manner. The Office of the Registrar will also institute monthly validation into their business p...

Corrective Action Plan: The Office of the Registrar and the Office of Scholarships and Financial Aid will collaborate to identify the root cause of why some student data is not being reported in a timely manner. The Office of the Registrar will also institute monthly validation into their business processes in alignment with the NSC and NSLDS submission schedule. Implementation Date: February 2025 Responsible Persons: Rachel Honora, Senior Associate Registrar Reggie Brazzle, Director of Operations, SFA

View Audit 296491

Finding 383158 (2023-154)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan: There is a current initiative at the university to complete a comprehensive review of all of our current charge item types for Title IV allowable/non-allowable purposes. The Office of Scholarships and Financial Aid is working with Student Business Services (SBS) and each acad...

Corrective Action Plan: There is a current initiative at the university to complete a comprehensive review of all of our current charge item types for Title IV allowable/non-allowable purposes. The Office of Scholarships and Financial Aid is working with Student Business Services (SBS) and each academic college to departmentalize the charges. Once this effort is complete, we will work with SBS and Accounting to begin setting up and testing the required changes. We are committed to making the necessary changes in order to be in compliance but want to make sure it is understood that this is a monumental undertaking that will require considerable effort. It will demand a massive commitment of resources and time. Due to the nature of PeopleSoft and the effects of effective dating, this update will need to be implemented prior to the beginning of an aid year. We will take precautions to prevent inadvertent errors and system glitches by implementing these changes in 2025-2026. The Office of Scholarships and Financial Aid in conjunction with Student Business Services are in the early stages of implementing functionality in PeopleSoft that will allow students to provide permission to apply financial aid for charges other than allowable charges. The implementation of this functionality will allow us to obtain written authorization from students or parents prior to crediting student ledger accounts for certain charges. Implementation Date: February 2025 Responsible Persons: Kevin Burns, Bursar Charita Hampton, Interim Executive Director, SFA Gretta McClain Gibbs, Director, Accounting Services Madiha Syeda, Financial Manager, General Accounting

View Audit 296491

Finding 383156 (2023-152)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: To strengthen its controls and ensure that program-level data elements are reported to NSLDS accurately, the University will implement business procedures to prevent inaccurate reporting of effective dates. These procedures will be modified to align campus-level and program-l...

Corrective Action Plan: To strengthen its controls and ensure that program-level data elements are reported to NSLDS accurately, the University will implement business procedures to prevent inaccurate reporting of effective dates. These procedures will be modified to align campus-level and program-level effective dates. Specifically, a review process will be added to ensure effective dates are reported accurately to NSLDS. Implementation Date: January 2025 Responsible Persons: Sofia Almeda, University Registrar Esteban Martin, Associate Registrar

View Audit 296491

Finding 383155 (2023-151)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: For students that are considered an unofficial withdraw from the university, the Financial Aid Counselor processing the unofficial withdraw will update NSLDS with the unofficial withdraw date at the end of each semester. To address the incorrect enrollment status change and t...

Corrective Action Plan: For students that are considered an unofficial withdraw from the university, the Financial Aid Counselor processing the unofficial withdraw will update NSLDS with the unofficial withdraw date at the end of each semester. To address the incorrect enrollment status change and the incorrect program level errors noted by the auditors, the University is currently working on updating the query output that is used to report to the National Student Clearinghouse to ensure that the data is correct. Implementation Dates: 01/2024 for Unofficial Withdraw 05/2024 for National Student Clearinghouse reporting Responsible Persons: Scott Lapinski, Assistant Vice President for Enrollment Management/Director of Financial Aid Joe Sanders Assistant Vice President for Enrollment Management/Registrar

View Audit 296491

Finding 383151 (2023-145)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Period of Performance

Corrective Action Plan: The University has implemented significant process and validation enhancements in this area. The operational manual was revised to include detailed procedures. Management manually reviewed CIP codes for all programs and updated system records as appropriate on October 12, 202...

Corrective Action Plan: The University has implemented significant process and validation enhancements in this area. The operational manual was revised to include detailed procedures. Management manually reviewed CIP codes for all programs and updated system records as appropriate on October 12, 2023. Management conducted two subsequent reviews on January 3, 2024, and January 5, 2024, to ensure compliance with the requirements. Implementation Dates: Revisions to operational manual, October 12, 2023. Updates to system records, October 12, 2023. Management review for continued compliance, January 3, 2024 and January 5, 2024. Responsible Persons: Blanca E. Guerra, Ph.D., University Registrar Brandy Simpkins Piner, M.P.A., Senior Associate Registrar

View Audit 296491

Finding 383150 (2023-143)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: Through analysis of the exceptions identified in the audit, the University is working to implement corrective action that will consistently report the OPEID of the location where students are taking the majority of their coursework. Implementation Date: March 2025 Responsible...

Corrective Action Plan: Through analysis of the exceptions identified in the audit, the University is working to implement corrective action that will consistently report the OPEID of the location where students are taking the majority of their coursework. Implementation Date: March 2025 Responsible Person: Tiffany Robinson, AVP and University Registrar

View Audit 296491

Corrective Action Plans

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