Corrective Action Plans

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Department: Health and Human Services Administrative and Financial Services Title: Internal control over CCDF financial reporting needs improvement Questioned Costs: None Status: Corrective action completed Corrective Action: The DHHS Financial Service Center enhanced policies and procedures for the...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over CCDF financial reporting needs improvement Questioned Costs: None Status: Corrective action completed Corrective Action: The DHHS Financial Service Center enhanced policies and procedures for the CCDF grant by modifying the FSR Reviewer Checklist and adding an additional layer of FSR review. The DHHS Financial Service Center collaborated with OCFS to make reporting line determinations, complete corrective journal entries and submit Federal Financial Reports. Completion Date: April 30, 2025, and September 1, 2025, respectively Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
Department: Health and Human Services Administrative and Financial Services Judicial Branch Title: Internal control over Child Support Services expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS and the Maine Judicial Branch will u...
Department: Health and Human Services Administrative and Financial Services Judicial Branch Title: Internal control over Child Support Services expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS and the Maine Judicial Branch will update the Cooperative Agreement to strengthen policies, procedures, and oversight in order to ensure that expenditures are based on actual costs. Completion Date: March 31, 2026 Agency Contact: Jerry Joy, Director, Division of Support Enforcement and Recovery, DHHS, 207- 624-6985
Department: Health and Human Services Title: Internal control over TANF work verification plan procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update ACF199/209 system processes within OFI and the ASPIRE Cont...
Department: Health and Human Services Title: Internal control over TANF work verification plan procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update ACF199/209 system processes within OFI and the ASPIRE Contractor to enhance existing procedures to ensure that information reported on the ACF-199/209 is accurate and complete prior to submission to the Federal government. This will include modifying existing SOP as necessary. The Department will enhance existing procedures and follow-up processes of the ACRT reviews to ensure that the reviews include information regarding the date the review was conducted and the dates on which any outstanding issues are resolved. The Department will review the Work Verification Plan to identify opportunities to improve the processes created to accurately record and report on work participation data. Completion Date: June 30, 2026 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481
LAWTON HOUSING AUTHORITY 609 SW F Avenue Lawton, OK 73501 Phone No. (580) 353-7392 Fax No. (580) 353-6111 HOUSING AUTHORITY OF LAWTON, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Finding 2025-001-Interfund Payables Need To Be Reduced Condition Funds may not be permanently used and thus ...
LAWTON HOUSING AUTHORITY 609 SW F Avenue Lawton, OK 73501 Phone No. (580) 353-7392 Fax No. (580) 353-6111 HOUSING AUTHORITY OF LAWTON, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Finding 2025-001-Interfund Payables Need To Be Reduced Condition Funds may not be permanently used and thus transferred between funds. Low Rent funds must ultimately be used for Low Rent purposes, Housing Choice Voucher (HCV) funds used for HCV purposes, etc. Funds may be temporarily loaned in essence, when one fund pays overhead for the other, such as a split payroll. However, the loans should be promptly repaid, and the interfund receivables and payables kept to a minimum and in an evergreen situation. Corrective Action Planned: I am Anna Richman, Executive Director and Designated Person to answer these findings. As a new E.D., I have only recently become aware of this situation. To reduce the interfund amounts, the avenues we may pursue include but are not limited to the following: Nonfederal funds are maintained in the State and Local Fund. For reporting purposes, this fund is combined with the Low Rent program to comprise the General Fund. We may transfer some of these nonfederal funds to the Component Unit and the HCV Fund to allow them to reduce the interfund loans. Nonfederal funds may be used for this purpose. In addition, we may transfer an increased percentage of the HCV Admin fee to be periodically transferred to the General Fund. We also note that if and when the tangible property of the Veterans Resource Center is ever sold, the funds would revert to the General Fund. Person Responsible for Corrective Action: Anna Richman, Executive Director Telephone: (580) 353-7392 Housing Authority of Lawton Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date- June 30, 2026
The District Superintendent will immediately train the District's accounts payable department on the requirements of the Davis-Bacon Act. Furthermore, the District Superintendent will be the point of contact for construction projects that are funded with Federal funds. They will ensure that any cont...
The District Superintendent will immediately train the District's accounts payable department on the requirements of the Davis-Bacon Act. Furthermore, the District Superintendent will be the point of contact for construction projects that are funded with Federal funds. They will ensure that any contract entered into must include the locally prevailing wage to be paid to workers including fringe benefits. The Superintendent will require contractors to pay covered workers weekly and sumbmit weekly certified payrolls to the accounts payable personnel. Also, the District Superintendent will inspect the job site to ensure that Davis-Bacon wage determination and posters are displayed at the site. These actions will be completed immediately or no later than January 14, 2026 to ensure the proper District personnel are trained and understand the requirements for future construction projects that are Federally funded and are required to follow the Davis-Bacon Act.
The District will strengthen controls to ensure all service contracts, including those charged to federal programs, are approved by the Board of Education and entered into the official minutes prior to execution and payment, in accordance with 2 C.F.R. § 200.318(a), state law, and District policy. E...
The District will strengthen controls to ensure all service contracts, including those charged to federal programs, are approved by the Board of Education and entered into the official minutes prior to execution and payment, in accordance with 2 C.F.R. § 200.318(a), state law, and District policy. Effective immediately, all service contracts will be submitted for Board approval before services begin. No contract will be executed and no purchase order will be issued without documented Board approval. Accounts payale will verify Board approval prior to processing payment. Procurement personnel and Federal program staff will receive training on Uniform Guidance procurement requirements, including suspension and debarment procedures. The Business Manager will perform reviews on Federal program expenditures to ensure ongoing compliance. The District believes these measures will correct the defiency and prevent recurrence.
Student Enrollment Status Reporting Errors See 2025-009 for the Corrective action Plan.
Student Enrollment Status Reporting Errors See 2025-009 for the Corrective action Plan.
Financial Assistance Disbursed in Excess of Student Eligibility Modified existing report to include the identification of students with dependent status and independent level loans in the absence of a Parent PLUS denial. Added weekly task to Loan Processing calendar to include the review of report. ...
Financial Assistance Disbursed in Excess of Student Eligibility Modified existing report to include the identification of students with dependent status and independent level loans in the absence of a Parent PLUS denial. Added weekly task to Loan Processing calendar to include the review of report. Corrective Action was Completed on: August 25, 2025.
No Internal Controls Over Student Enrollment Status Reporting See 2025-008 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-008 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-007 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-007 for the Corrective Action Plan.
Student Enrollment Status Reporting Errors See 2025-006 for the Corrective Action Plan.
Student Enrollment Status Reporting Errors See 2025-006 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-003 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-003 for the Corrective Action Plan.
Financial Assistance Disbursed Without Evaluating Satisfactory Academic Progress SAP Policies and Procedures will be updated to include running the new SAP report during the ISIR Load Process, prior to submitting disbursements, and during the End of Term SAP Evaluation Process to ensure SAP is evalu...
Financial Assistance Disbursed Without Evaluating Satisfactory Academic Progress SAP Policies and Procedures will be updated to include running the new SAP report during the ISIR Load Process, prior to submitting disbursements, and during the End of Term SAP Evaluation Process to ensure SAP is evaluated on all financial aid students. Anticipated Completion Date: February 1, 2026.
The Financial Aid Office identified suspicious activity in FY2025 and collaborated with IT and Admissions to verify the integrity of financial aid applications. The Financial Aid Office has implemented additional procedures and reporting controls to strengthen the financial aid awarding process. Dur...
The Financial Aid Office identified suspicious activity in FY2025 and collaborated with IT and Admissions to verify the integrity of financial aid applications. The Financial Aid Office has implemented additional procedures and reporting controls to strengthen the financial aid awarding process. During the packaging process, a report is generated and reviewed to verify the Cost of Attendance (COA), Student Aid Index (SAI), and any other estimated financial assistance prior to loan disbursement. This review helps ensure that total financial aid does not exceed allowable limits and prevents the overawarding of aid to students.
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) within the appropriate timeframe as requ...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) within the appropriate timeframe as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A weekly query process was implemented to identify continuing, degree-seeking students with cancellations or term withdrawals. This process allows us to identify this population of students and accurately report status changes to National Student Clearinghouse (NSC) within a week, ensuring plenty of time for information to be sent from NSC to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Jack Campbell, Registrar, University of Maine and Saman Lesinski, Senior Associate Registrar, University of Southern Maine Planned completion date for corrective action plan: University of Maine – August 2025, University of Southern Maine – March 2026
Corrective Action Plan: The Department will review current processes for the Federal Funding Accountability and Transparency Act (FFATA) reporting to ensure subawards are reported within the Federal requirements. In January 2026, the Department implemented a new process to electronically upload suba...
Corrective Action Plan: The Department will review current processes for the Federal Funding Accountability and Transparency Act (FFATA) reporting to ensure subawards are reported within the Federal requirements. In January 2026, the Department implemented a new process to electronically upload subawards directly into SAM.gov. The Department will continue to monitor the new process to ensure subawards are reported timely and in accordance with Federal FFATA requirements. Anticipated Completion Date for Corrective Action: June 2026 Contact Person Responsible for Corrective Action: Name: Scott Ferguson Title: Chief Financial Officer Address: 30 E Broad Street, 11th Floor, Columbus, Ohio Phone Number: (614) 752-9340 E-Mail Address: Scott.Ferguson@dbh.ohio.gov
Corrective Action Plan: The Department agrees with the finding related to the large volume of system alerts and remains committed to ongoing work with our vendor, the Department of Job and Family Services (ODJFS), and the Department of Children and Youth (DCY) to improve the Ohio Benefits eligibilit...
Corrective Action Plan: The Department agrees with the finding related to the large volume of system alerts and remains committed to ongoing work with our vendor, the Department of Job and Family Services (ODJFS), and the Department of Children and Youth (DCY) to improve the Ohio Benefits eligibility system and reduce unnecessary alerts, including those generated through IEVS. These efforts are already showing progress: total incoming alerts decreased from 21.2 million in SFY 2024 to 16.9 million in SFY 2025. ODM has also reduced the average time it takes to clear alerts. Alerts play a key role in program integrity by notifying county caseworkers of important eligibility information that may require action. Anytime new programs are added to the Ohio Benefits system or program rules change, new alerts may be generated. ODM meets every other month with ODJFS to review IEVS-related issues. This collaboration resulted in nine system enhancements in SFY 2025 to reduce unnecessary alert generation. Several enhancements introduced Smart Alert Hierarchy logic, which prevents duplicate alerts by directing an alert to the individual’s first active or pending program in the sequence: Medicaid, SNAP, TANF, Child Care. Notable changes include: • AVS alerts: Only the final alert is generated 15 business days after the request. • SWICA alerts: The threshold for generating alerts increased to $750 per quarter or $250 per month. • PARIS alerts: Alerts are no longer generated when data matches previous records or when information is incomplete; Smart Alert Hierarchy now applies. • New Hire alerts: Alerts are suppressed when employer information has not changed; Smart Alert Hierarchy applies. • BENDEX alerts: Alerts are suppressed when SSA information has not changed; program-specific income limit alerts were retired; Smart Alert Hierarchy applies. • IEVS UCB and SDX alerts: Alerts no longer generate when changes are under $250 per month (up from $25). • IEVS BENDEX alerts: Alerts suppressed for changes under $250 per month (up from $49). • IRS Unearned Income alerts: Alerts suppressed when income differences are within $250 per month of existing records. ODM is continuing to evaluate additional alert-reduction opportunities. Confirmed upcoming system updates include: • Release 5.5 (anticipated June 12, 2026): Automation of verified-upon-receipt SDX interfaces, suppressing alerts after automatic reconciliation. • Release 5.6 (anticipated August 22, 2026): Updated thresholds for IRS Unearned Income alerts. Regarding automation, ODJFS explored using bots to process IEVS alerts. However, federal rules prohibit automation in IEVS processing for SNAP, and because IEVS alerts span multiple programs, automation cannot be applied solely for Medicaid. ODM will continue working with ODJFS to evaluate future options. ODM’s Technical Assistance, Compliance, and County Engagement teams regularly train and support county staff. ODJFS provides a web-based course, available year-round through the County Resources website, to ensure ongoing access despite frequent staffing changes. The training is being updated to be more interactive and modular. The next live annual training event is scheduled for October 2026. The Auditor of State noted that 833,232 of the 1,721,772 IEVS alerts issued during the audit period (48.4%) were not cleared within 45 days. Federal rules require agencies to develop and follow verification procedures (42 CFR 435.945), and state rule OAC 5160:1-1-04 requires agencies to take specific steps to determine eligibility within 45 days. However, clearing an alert in the Ohio Benefits system is not itself a federal or state requirement. ODM agrees counties must improve the administrative step of clearing alerts, but failure to clear an alert does not necessarily mean the information was not reviewed or acted upon in a timely manner. ODM will continue to emphasize the importance of completing this final step. Anticipated Completion Date for Corrective Action: January 2027 Contact Person Responsible for Corrective Action: Megan Powell Audit Remediation Manager 50 West Town Street, Suite 400, Columbus, Ohio 43215 614-752-3844 megan.powell@medicaid.ohio.gov
Corrective Action Plan: Medicaid and CHIP Eligibility The Ohio Department of Medicaid (ODM) agrees that accurate and timely eligibility determinations are essential to the integrity of the Medicaid program. Medicaid eligibility rules are complex. During the audit, AOS Auditors submit questions about...
Corrective Action Plan: Medicaid and CHIP Eligibility The Ohio Department of Medicaid (ODM) agrees that accurate and timely eligibility determinations are essential to the integrity of the Medicaid program. Medicaid eligibility rules are complex. During the audit, AOS Auditors submit questions about sampled cases to county departments (CDJFS) and to ODM for review. For future audits, the Department and the Auditor have agreed to meet before the audit concludes to review potential eligibility issues and ensure both teams understand the actions taken on each case. The Department does not agree with the finding that one of the sampled Medicaid recipients was improperly enrolled. In this case, the county agency did not receive reliable information about the individual’s income until October 2024—after the date the services were provided. The CDJFS discontinued services promptly once the information was reported. Under 42 CFR § 435.919, agencies must redetermine eligibility when they receive reliable information that may affect eligibility. Therefore, the individual was validly enrolled at the time services were received. The Department also disagrees with one CHIP-related finding where a child was placed in an incorrect aid category. The child was enrolled in the CHIP 1 category, while Auditors found the child was eligible for CHIP 2. Both categories provide the same federal match rate and the same benefits. The child remained eligible for Ohio’s CHIP program regardless of category. The administrative issues noted above are technical inaccuracies that require correction; however, they do not mean the individuals were ineligible for Medicaid. For example, if a CDJFS fails to upload employment documents into Ohio Benefits, this is a procedural error. If the person’s income still meets the program requirements, they remain eligible. It is important to emphasize that errors in documentation or processing do not necessarily mean ineligible individuals received benefits. Dates of Death and Ohio Medicaid The Department agrees with the Auditor’s concern about services being billed after an individual’s date of death. However, a portion of the 13,159 payments cited—totaling $2.5 million and covering 2,165 deceased individuals—were either allowable under policy or have already been recouped. For example, monthly rental charges for durable medical equipment (DME) may be billed after the date of death if the equipment was delivered earlier. Under OAC 5160-10-01(C)(16)(e), a monthly rental payment covers the entire month. If the Auditor’s sample reflects the larger population, roughly two-thirds of the payments identified were appropriate. Presenting the full $2.5 million without this context may be misleading to readers unfamiliar with common billing practices and applicable rules. The Department has been actively addressing the issues that lead to improper payments after the date of death throughout SFY 2025. The Department updated its use of death certificate data from the Ohio Department of Health (ODH), which required a revised data-use agreement and new automation. The updated interagency agreement took effect May 6, 2025, and a bot was deployed on July 25, 2025 to automatically verify dates of death and discontinue Medicaid coverage. This change shifts work away from county caseworkers, reduces system alerts, and prevents additional payments. The average delay between date of death and this automated update is now 57 days, compared to an average 142-day delay when relying on the federal master death file. This new approach both reduces workload and speeds up eligibility updates. The Department is also testing a process to automatically identify and recover fee-for-service (FFS) claims paid after the verified date of death. Providers will be notified of these claims so they can be reprocessed or recouped. While automation is being developed, ODM is also implementing a manual process to ensure recovery moves forward. Managed care capitation payments are already automatically recouped and are not part of this process. During the SFY 2025 audit, the Auditor did not identify any managed care capitation payments made for months after an individual's death, indicating that the corrective actions implemented are effective. For point-of-sale pharmacy claims, the Single Pharmacy Benefit Manager (SPBM) has implemented a review process to identify claims paid more than one day after a member's date of death. As of July 1, 2025, these claims are being reversed and recouped. Many such claims were the result of automatic prescription refills. To address this, ODM and the SPBM issued a memo to all Medicaid pharmacy providers on March 24, 2025, reminding them that automatic refills are not permitted for Ohio Medicaid members. Refills must be initiated by a prescriber, member, or authorized agent. Claims found to be automatic refills may be subject to recoupment. The Department will continue to verify recipient eligibility, ensure information in Ohio Benefits is accurate, and confirm that eligibility decisions are fully supported and completed on time. The Department’s Medicaid Eligibility Quality Control (MEQC) team conducts ongoing reviews of approved, denied, and discontinued cases to ensure accuracy. When the MEQC team identifies an error or technical issue, the responsible party must provide a root-cause analysis and corrective action plan. MEQC also partners with the Department’s County Technical Assistance and County Engagement teams to ensure training addresses recurring issues. The Department agrees with the Auditor’s recommendation to continue working with state and county agencies to strengthen processes, procedures, and system programming related to eligibility, including improvements to the Ohio Benefits system. The department meets with the Department of Job and Family Services and the Department of Children and Youth regularly to discuss policy changes, assess impacts, and identify alignment opportunities. All agencies also participate in system meetings to review issues, plan enhancements, and ensure updates do not negatively affect other programs. The Department will pursue full reimbursement of all claims improperly paid for services after an individual’s date of death. FFS claims have been referred to the Bureau of Program Integrity’s Surveillance Utilization Review Section (SURS) for review and recoupment. SPBM pharmacy claims will be reviewed and recouped through the established SPBM process. Anticipated Completion Date for Corrective Action: December 2026 Contact Person Responsible for Corrective Action: Name: Megan Powell Title: Audit Remediation Manager Address: 50 West Town Street, Suite 400, Columbus, Ohio 43215 Phone Number: 614-752-3844 E-Mail Address: megan.powell@medicaid.ohio.gov
Corrective Action Plan: The Ohio Benefits team, in partnership with the Program Office, continues to develop and implement system enhancements to assist in the reduction of the work effort related to the Income Eligibility Verification System (IEVS) for the county workers. A complete end to end revi...
Corrective Action Plan: The Ohio Benefits team, in partnership with the Program Office, continues to develop and implement system enhancements to assist in the reduction of the work effort related to the Income Eligibility Verification System (IEVS) for the county workers. A complete end to end review was conducted and improvements were identified and implemented into the Ohio Benefits system to assist with the volume and usefulness of the data in the IEVS matches. A summary of the changes implemented can be found on the table below. We continue to monitor the impact of these changes on the overall volume and frequency of IEVS matches. Description Release/Release Date Summary State Wage Information Collection Agency (SWICA) Alerts Reduction 4.14.1/January 18, 2025 Modified the income comparison check to not generate the SWICA Alert if the income received on the file is less than $750/quarter or $250/month when compared to the Salary, Wages Income record in Ohio Benefits Worker Portal (OBWP). Public Assistance Reporting Information System (PARIS) Alerts Reduction 4.14.1/ January 18, 2025 Modified PARIS Veteran and Federal Wage Match to suppress generating E-Verify records and alerts if the inbound record has the same data as previous PARIS E-Verify records. Modified PARIS Interstate Match to suppress generating EVerify records and alerts if the record does not include Client Eligibility Information. Modified PARIS Alerts to generate only one alert to each worker assigned to the case based on the alert hierarchy. National News Hire (NNH) Alerts Reduction 4.14.1/ January 18, 2025 Modified NNH interface to not generate E-Verify (Interface Detail) records or Alert if the interface detail screen and alert has already been generated in the past for the same employer, and the inbound record has the same Employer Information as previous E-Verify records. Modified NNH interface to generate only one alert to each worker assigned to the case based on the alert hierarchy. Beneficiary Earnings and Data Exchange (BENDEX) Alerts Reduction 4.15.1/March 28, 2025 Modified BENDEX Interface to not generate E-Verify records or Alerts if the information received on the inbound record has not changed from the last update received from SSA. Modified BENDEX interface to generate only one alert to each worker assigned to the case based on the alert hierarchy. Modified the BENDEX Difference Alert (> $49) to be program neutral and retired the existing program specific alerts for the income limit check. IEVS threshold modification – Unemployment Compensation Benefit (UCB) 5.1.1/August 15, 2025 Modified income comparison check to not generate the IEVS: Unemployment Compensation – Discrepancy Alert if the difference is less than $250/month (changed from $25/month to $250/month). IEVS threshold modification – State Data Exchange Supplemental Security Income (SDX SSI) Interface 5.1.1/ August 15, 2025 Modified income comparison check to not generate the IEVS: IEVS: SDX-SSI Response from SSA – Unearned Income Difference Alert if the difference is less than $250/month (changed from $25/month to $250/month). IEVS threshold modification – BENDEX Interface 5.1.1/ August 15, 2025 Modified income comparison check to not generate the BENDEX Difference Alert if the difference is less than $250/month (changed from $49/month to $250/month). IEVS threshold modification – Internal Revenue Service (IRS) Unearned Income Interface 5.1.1/ August 15, 2025 Modified the IEVS: IRS Income Program Block alert to be suppressed when the ‘Income Amount’ and ‘Income Indicator’ on the E-Verify record of the incoming tax data is within $250/month of the existing matching unearned income on the individual’s case. Also, as reported previously, the state has requested a waiver from Food and Nutrition Services at the U.S. Department of Agriculture related to the requirement to interface with the IRS Unearned Income data source. This interface produces outdated, and therefore unusable, data. The same data is available and received from other sources timelier, making the Internal Revenue Service’s Unearned Income data source unnecessary. Other states have already implemented this change with success. This request is currently pending national office review. If this waiver is approved, we will drop this interface, eliminating approximately 1 million matches per year. If the waiver is not approved, a separate effort will be made to update the threshold to match the other data sources listed above. Reduction of the volume of these matches is anticipated to lead to improvements in the timely completion of matches on the part of the county worker while continuing to remain compliant with IEVS policies. The Department provides IEVS Alert/Match Processing training to educate staff on matches received through IEVS for the Supplemental Nutrition Assistance Program (SNAP) and Temporary Assistance for Needy Families (TANF) programs. This training supports eligibility workers by enhancing their understanding of IEVS matches, their importance in ensuring case accuracy, and the associated processing requirements. The IEVS Processing training is available on demand through the Ohio Benefits Portal and Ohio Learn, the state’s learning management system. Additionally, the Department offers one-on-one IEVS training and technical assistance to counties upon request. The state is reviewing our ability to mandate any type of training and will include this in our review. Fraud Control Triad Reviews and Assessments are conducted on a three-year cycle, ensuring that each county is evaluated at least once within that period, resulting in approximately 28 county reviews annually. These reviews include an assessment of IEVS alert and match activity, along with clear communication regarding each county’s responsibility to monitor all IEVS activity for compliance. Anticipated Completion Date for Corrective Action: August 2026 Contact Person Responsible for Corrective Action: Name: Christina L Burt Title: Assistant Deputy Director Address: 30 E Broad St, 31st Floor, Columbus, Ohio 43215 Phone Number: 614-644-1621 E-Mail Address: christina.burt@jfs.ohio.gov
Corrective Action Plan: Ohio EPA respectfully disagrees with the finding because as of May 2025, internal policies were followed as intended and appropriate controls were in place. Internal testing shows that over 80% of all disbursement vouchers received in 2025 were reviewed within 45 days. Moving...
Corrective Action Plan: Ohio EPA respectfully disagrees with the finding because as of May 2025, internal policies were followed as intended and appropriate controls were in place. Internal testing shows that over 80% of all disbursement vouchers received in 2025 were reviewed within 45 days. Moving forward, Ohio EPA will evaluate the payment review and monitoring procedure to ensure documentation clearly demonstrates compliance with review requirements. As appropriate, procedures will be updated to align written guidance with current operational practices. Anticipated Completion Date for Corrective Action: March 2026 Contact Person Responsible for Corrective Action: Name: Craig Rethman Title: Chief Financial Officer Address: 50 W. Town Street, Suite 700, Columbus, Ohio 43215 Phone Number: 614-644-2892 E-Mail Address: craig.rethman@epa.ohio.gov
FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Reporting Contact Person Responsible for Corrective Action: Stacy Atkinson, Indianapolis Chancelor John Gipson, Lake County Chancelor Chad Bolser, Richmond Chancelor Jeffrey Scott, Muncie Chancelor Contact Phone Numbers and...
FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: TRIO - Reporting Contact Person Responsible for Corrective Action: Stacy Atkinson, Indianapolis Chancelor John Gipson, Lake County Chancelor Chad Bolser, Richmond Chancelor Jeffrey Scott, Muncie Chancelor Contact Phone Numbers and Email Addresses: 317-921-4800 ext. 085745 and satkinson17@ivytech.edu 812-297-3252 and jgipson33@ivytech.edu 765-966-2656 ext. 092345 and cmbolser@ivytech.edu 765-506-1942 and jdscott@ivytech.edu Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The College will ensure that each affected campus develops and implements a plan that includes internal controls to mitigate risks and ensure compliance. Campuses will be expected to conduct internal reviews of annual performance reports and maintain proper documentation of any identified corrections. Anticipated Completion Date: June 30, 2026
FINDING 2025-001 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Persons Responsible for Corrective Action: John Gipson, Lake County Chancellor Contact Phone Number and Email Address: 812-297-3252 and jgipson33@ivytech.edu Views of Responsible Officials: We concur wit...
FINDING 2025-001 (Auditor Assigned Reference Number) Finding Subject: TRIO - Eligibility Contact Persons Responsible for Corrective Action: John Gipson, Lake County Chancellor Contact Phone Number and Email Address: 812-297-3252 and jgipson33@ivytech.edu Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The College will ensure that each affected campus develops and implements a plan that incorporates internal controls to mitigate risk and ensure compliance with applicable requirements. Campus Project Directors will be responsible for maintaining complete and accurate documentation, including required dual signatures. Anticipated Completion Date: June 30, 2026
Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the college review its reporting procedures to ensure that awarding is within the need calculation. Explanation of disagreement with audit finding: There is no disagr...
Student Financial Assistance Cluster – Assistance Listing Numbers 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the college review its reporting procedures to ensure that awarding is within the need calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Keene State College KSC has reviewed student in question and has identified the scholarship award that caused the student information system to award a higher subsidized loan to the student. We have reviewed the packaging policy and made updates so the scholarship in question will now allow the correct sub/unsub loan to be awarded based on the student’s financial need eligibility. University of New Hampshire The University of New Hampshire’s accounts affected were updated 11/25/2025 to reflect the full subsidized loan amount. Error on loan swap was due to a new employee in training with limited resources. Since this occurred, the office policy and procedure manual and staff documentation have been updated to ensure this is not repeated in future years. Name(s) of the contact person(s) responsible for corrective action: Cathy Mullins, Director of Financial Aid and Scholarships, Keene State College Elizabeth Stevens, Director, Student Financial Services, University of New Hampshire Planned completion date for corrective action plan: March 10, 2026
U.S. Department of Health and Human Services 2025-001 AL# 93.592 - Family Violence Prevention and Services/Discretionary Recommendation: We recommend that the Organization implement the necessary internal controls to ensure that Federal Financial Reporting is performed, and review of reports submitt...
U.S. Department of Health and Human Services 2025-001 AL# 93.592 - Family Violence Prevention and Services/Discretionary Recommendation: We recommend that the Organization implement the necessary internal controls to ensure that Federal Financial Reporting is performed, and review of reports submitted is documented. Additionally, as there have been recent revisions to the Uniform Grant Guidance (2 CFR 200) that now require documented internal controls over compliance, we also recommend that a specific policy be established for Federal Financial Reporting to give clear directives of how Federal Financial Reporting will be performed, documented, and retained ensuring there is current documentation of the internal controls over compliance. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action Plan: Bradley Angle will create and adhere to a policy for performing, documenting, and reviewing all Federal Financial Reports prior to submission, and retain these records in accordance with the Uniform Grant Guidance. Name(s) of the contact people responsible for correction action: Margot Martin, CEO & Karley Smith, Administrative Services Manager & Tiffany Thomas-Guice, Programs and Services Director Plan completion date for corrective action plan: May 1, 2026
U.S. Department of Housing and Urban Development 2025-002 AL# 14.267 – Continuum of Care Program Recommendation: We recommend that the Organization continue with the internal controls established later in the year and ensure that Rent Reasonableness testing is documented including the file review. A...
U.S. Department of Housing and Urban Development 2025-002 AL# 14.267 – Continuum of Care Program Recommendation: We recommend that the Organization continue with the internal controls established later in the year and ensure that Rent Reasonableness testing is documented including the file review. Additionally, as there have been recent revisions to the Uniform Grant Guidance (2 CFR 200) that now require documented internal controls over compliance, we also recommend that a specific policy be established for Rent Reasonableness to give clear directives of how the Organization determines rent reasonableness, how it is documented, and retained, ensuring there is current documentation of the internal controls over compliance. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Bradley Angle will continue with our rent reasonableness review and approval process for each of our participants when they are searching for their next home. Action Plan: Codify the review and approval process for documentation of rent reasonableness and share with all staff interacting with participants working to secure an apartment. Name(s) of the contact people responsible for correction action: Margot Martin, CEO & Liliana McDonald, Senior Housing Program Manager & Tiffany Thomas-Guice, Programs and Services Director Plan completion date for corrective action plan: May 15, 2026
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