Corrective Action Plans

Finding 452389 (2022-005)

Significant Deficiency 2022

NJ

Eligibility Special Tests & Provisions Significant Deficiency § 200.303

FINDING # 2022-005No finding in prior yearThe RESEA policy and controls presently in place at DLWD require eligibility interviews to be conducted and eligibility review forms to be completed and signed by the participant and UI program representative. DLWD will work to strengthen and reinforce thes...

FINDING # 2022-005No finding in prior yearThe RESEA policy and controls presently in place at DLWD require eligibility interviews to be conducted and eligibility review forms to be completed and signed by the participant and UI program representative. DLWD will work to strengthen and reinforce these controls with responsible staff in an effort to ensure that all interviews are properly documented and eligibility review forms are signed and maintained on file for future reference and compliance support.COMPLETION DATE/CONTACT PERSON June 30, 2023Baden Almonor(609) 984-2477Baden.Almonor@dol.nj.gov

View Audit 313443

Finding 452388 (2022-004)

Significant Deficiency 2022

State of New Jersey

NJ

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

FINDING # 2022-0042021-010New Jersey continues to make progress towards meeting the first payment and non-monetary time lapse standards as recovery from the historic claims filing related to the COVID-19 pandemic continues. As indicated in the prior year update, time lapse standards for both first ...

FINDING # 2022-0042021-010New Jersey continues to make progress towards meeting the first payment and non-monetary time lapse standards as recovery from the historic claims filing related to the COVID-19 pandemic continues. As indicated in the prior year update, time lapse standards for both first payment and non-monetary continue to increase from the lows seen during the pandemic. Most recent figures for February 2023 show first payment time lapse at 65.1% and year-to-date at 54.5%, both up from what was reported last November 2022 at 40% and 36.4%, respectively. Non-monetary time lapse figures have also improved, with the most recent February 2023 figures reported as 62.6% for the month and 44.1% year-to-date, which is up from 24.0% for March 2022 and year-to-date at that time of 33.0%).It is important to note that before the pandemic hit in March 2020, New Jersey current figures at that time met all first payment and non-monetary time lapse standards for the reporting year that ended March 2020. The decrease to the timeliness figures is a direct result of the significant increase to workload volumes resulting from the pandemic and not due to a lack of proper internal controls.In addition to the high workloads, New Jersey has also implemented strict anti-fraud measures that include all new claims filed going through an identity proofing process before any payments can be issued. Delays on the claimant end to complete the verification process ? either by the claimant not going through the process or having difficulty with completing it ? also will have a direct impact on first payment time lapse. Increased education to claimants on the requirement to verify their ID, as well as increasing the tools and greater availability of support for ID verification will provide claimants with more options to meet this requirement. New Jersey has worked with our identity verification partner to allow for three different methods of verification; 1) self-service online, 2) connect to a `Trusted Referee? with our identity verification partner who will provide the verification online through a video call, or 3) an in-person appointment at a walk-in center to complete the process. In addition to what is offered by the vendor, One Stop centers throughout the State have been equipped with upgraded monitors with cameras that will allow claimants that are unable to complete the process with our vendor to report to one of these centers and complete the process there.As New Jersey continues to work through the backlog of claims, it is anticipated that overall time lapse figures will continue to improve and for the reporting year ending March 2024 progress will be made towards meeting the established standards.COMPLETION DATE/CONTACT PERSON April 2023Gregory Castellani(609) 292-2460Gregory.Castellani@dol.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 452387 (2022-003)

Material Weakness 2022

State of New Jersey

NJ

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

FINDING # 2022-0032021-007The Department of Labor and Workforce Development (DLWD) has controls in place to only allow an FPUC payment to be made when an underlying Unemployment Insurance (UI) payment has also been processed. FPUC payments should not be issued to any claim without the underlying UI...

FINDING # 2022-0032021-007The Department of Labor and Workforce Development (DLWD) has controls in place to only allow an FPUC payment to be made when an underlying Unemployment Insurance (UI) payment has also been processed. FPUC payments should not be issued to any claim without the underlying UI payment being made for the same week. The two FPUC payments issued and noted as exceptions during eligibility testing will be reviewed independently by DLWD to determine if the payments issued were to eligible recipients or not.For the PUA exceptions noted during Eligibility testing, overall the DLWD issued PUA payments to over 680,000 claimants during the COVID-19 pandemic. DLWD had controls in place to require a COVID related reason to make the claim PUA eligible and the weekly PUA certification required claimants to choose a COVID related reason for why they were out of work before they could get paid. The PUA payments in question will be reviewed independently by the DLWD to determine if the payments issued under PUA were appropriate or if they should have been paid instead under the regular UI program.COMPLETION DATE/CONTACT PERSON February 2023Ronald Marino - DLWD(609) 292-2810Ronald.Marino@dol.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 452381 (2022-002)

Material Weakness 2022

State of New Jersey

NJ

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness § 200.303

FINDING # 2022-002No finding in prior yearThe Department of Agriculture, Division of Food and Nutrition (DOA) was delinquent in submitting required reporting in the FFFATA Subaward Reporting System (FSRS) due to the inability to make system updates for the UEI change during the pandemic. This preve...

FINDING # 2022-002No finding in prior yearThe Department of Agriculture, Division of Food and Nutrition (DOA) was delinquent in submitting required reporting in the FFFATA Subaward Reporting System (FSRS) due to the inability to make system updates for the UEI change during the pandemic. This prevented the DOA from pulling data to submit the reports to the FSRS. The DOA has two technical staff members assigned to query the data fields required to upload the report. Once the query is complete the data is converted to a CSV file and uploaded to FSRS. As of December 2022, monthly reporting has resumed. Successful monthly upload documentation will now be provided and monitored by the Assistant Division Director and Fiscal Coordinator.COMPLETION DATE/CONTACT PERSON December 2022Melissa Pajak(609) 690-8880Melissa.Pajak@ag.nj.gov

View Audit 313443

Finding 451353 (2022-001)

Material Weakness 2022

Creighton University

NE

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

Finding 2022-001Federal Program Title ? COVID-19 Higher Education Emergency Relief Fund ? Student AidAssistance Listing No. ? 84.425EFederal Agency ? U.S. Department of Education (ED or the Department)Grant Award Period ? April 25, 2020 to May 15, 2022Compliance Requirement ? ReportingContact Person...

Finding 2022-001Federal Program Title ? COVID-19 Higher Education Emergency Relief Fund ? Student AidAssistance Listing No. ? 84.425EFederal Agency ? U.S. Department of Education (ED or the Department)Grant Award Period ? April 25, 2020 to May 15, 2022Compliance Requirement ? ReportingContact Person: Janet Solberg, Director of Financial AidCorrective Action Plan: Due to the deficiency that was found, the incomplete reports werecreated and posted to the website. Moving forward if additional HEERF Funds are distributed oranother type of Federal Funds that have reporting requirements, the Director of Financial Aid willprovide a memo to the Vice Provost for Enrollment and Assistant Vice Provost (AVP) of StudentRecords and Financial Services, to outline reporting requirements and timeline of requiredreporting dates. It is our expectation that the AVP of Student Records and Financial Serviceswould provide the quality control for meeting expectations.Anticipated Completion Date: Corrective actions were completed February 2023.

View Audit 313372

Finding 449989 (2022-007)

Material Weakness 2022

Mayo Clinic

MN

Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking

Finding 2022-007Federal Program InformationFederal Agency: U.S. Department of Health and Human ServicesPass-Through Entities: University of Iowa (Assistance Listing No 93.397), Massachusetts General Hospital (Assistance Listing No 93.853), and UCB Pharma, Inc. (Assistance Listing 93.866)Federal Clus...

Finding 2022-007Federal Program InformationFederal Agency: U.S. Department of Health and Human ServicesPass-Through Entities: University of Iowa (Assistance Listing No 93.397), Massachusetts General Hospital (Assistance Listing No 93.853), and UCB Pharma, Inc. (Assistance Listing 93.866)Federal Cluster: Research and Development (R&D)Assistance Listing Nos: 93.350, 93.393, 93.394, 93.395, 93.397, 93.837, 93.847, 93.853, and 93.866Award Numbers: VariousAward Periods: VariousCorrective Action PlannedManagement will review alternatives for documenting the approval of allowability of internal service charges on awards.Information Technology (IT) implemented corrective actions as planned following completion of the 2019 audit. Those corrective actions require that 1) the Principal Investigator, or authorized lab personnel, initiates new requests for service, 2) the intake process captures the requestor and project to be charged, and 3) confirmation is received before work begins. IT will continue to supplement these corrective actions with additional communications about expectations, and retrospective confirmations of ongoing work to ensure appropriate documentation exists for both new and ongoing work.The intake processes for other internal service providers will be reviewed and enhanced as needed to ensure appropriate documentation supporting the request for services is captured and retained.Persons Responsible for Corrective ActionSean Corcoran, Section Head ? Information Technology, Research Applications Sarah Ward, Vice Chair ? Financial and Accounting Services, Research Finance Kristine Williams, Operations Administrator ? Research Administrative ServicesTarget Completion DateOctober 31, 2023

View Audit 313337

Finding 449983 (2022-005)

Significant Deficiency 2022

Mayo Clinic

MN

Matching / Level of Effort / Earmarking Eligibility

Finding 2022-005Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedAnnual cost of attendance budgets uploaded to...

Finding 2022-005Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedAnnual cost of attendance budgets uploaded to Mayo Clinic College of Medicine and Science?s student information system by the Program Manager of Student Financial Aid are reviewed and approved by another individual for accuracy once the upload is complete.Persons Responsible for Corrective ActionAnne Dahlen, Director of Student Financial Aid/Registrar Maribeth Foerster, Program Manager Student Financial AidTarget Completion DateSeptember 30, 2022

View Audit 313337

Finding 449982 (2022-004)

Significant Deficiency 2022

Mayo Clinic

MN

Matching / Level of Effort / Earmarking Reporting

Finding 2022-004Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Period: July 1, 2021 through June 30, 2022Corrective Action PlannedManagement retains evidence to support internal controls implemented as of July 1, 202...

Finding 2022-004Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Period: July 1, 2021 through June 30, 2022Corrective Action PlannedManagement retains evidence to support internal controls implemented as of July 1, 2022, to document the review process performed for data submitted to the National Student Loan Clearinghouse, including the students sampled and specific data validated, the results of the review, and the follow-up actions taken, if any, and sign-off by the Financial Aid Director to evidence performance of the monthly review.Persons Responsible for Corrective ActionAnne Dahlen, Director of Student Financial Aid/Registrar Delores Henke, Assistant RegistrarTarget Completion DateJuly 1, 2022

View Audit 313337

Finding 449981 (2022-003)

Material Weakness 2022

Mayo Clinic

MN

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

Finding 2022-003Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedManagement agrees that Banner, the primary in...

Finding 2022-003Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedManagement agrees that Banner, the primary information system used to capture Federal Direct Loan information, was not specifically identified in the Mayo Clinic Information Security annual risk assessment which was primarily designed for compliance with The Health Insurance Portability and Accountability Act (HIPAA) Security rule.The following steps have been completed to address the gap identified:1. Compared the scope of the Mayo Clinic Information Security annual risk assessment and the requirements of the Department of Education, under the Gramm-Leach-Bliley Act and identified any gaps.2. Edited the existing annual risk assessment to close the gaps.3. Completed the risk assessment.Persons Responsible for Corrective ActionSarah Tyson, Senior Manager?Office of Information SecurityTarget Completion DateMay 31, 2023

View Audit 313337

Finding 449980 (2022-001)

Material Weakness 2022

Mayo Clinic

MN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022-001Federal Program InformationFederal Agency: United States Department of EducationAssistance Listing Nos.: 84.063 and 84.268, Student Financial Assistance ClusterAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedMayo Clini...

Finding 2022-001Federal Program InformationFederal Agency: United States Department of EducationAssistance Listing Nos.: 84.063 and 84.268, Student Financial Assistance ClusterAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedMayo Clinic Information Technology will work with the Student Financial Aid office to review the risk rating of the Banner application. A complete user access review based on job roles will be completed for 2023. To improve the speed and accuracy of the completion of these requests, we will be working with the Identity Management Platform team to add the Banner application into SailPoint for access management and review.Persons Responsible for Corrective ActionAlec Haws, ETC Education Application Analyst Raj Sanwal, Lead IT Analyst/ProgrammerTarget Completion DateOctober 31, 2023

View Audit 313337

Finding 449964 (2022-012)

Significant Deficiency 2022

State of Utah

UT

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Subawards for SAPT Not Included in FFATA ReportsState Agency: Department of Health and Human ServicesFederal Program: Substance Abuse and Prevention ProgramThe Department concurs with this recommendation. We agree to properly report the subaward information beginning with SFY23.Anticipated Correcti...

Subawards for SAPT Not Included in FFATA ReportsState Agency: Department of Health and Human ServicesFederal Program: Substance Abuse and Prevention ProgramThe Department concurs with this recommendation. We agree to properly report the subaward information beginning with SFY23.Anticipated Correction Date: November 30, 2022Contact Person: Mark Meier, Financial Manager II, markmeier@utah.gov, and Kyle Larsen, Administrative Services Director, kblarson@utah.gov

View Audit 313334

Finding 449962 (2022-006)

Material Weakness 2022

State of Utah

UT

Student Financial Aid Subrecipient Monitoring Eligibility § 200.303

Foster Care Eligibility Controls Not Completed in a Timely MannerState Agency: Department of Health and Human ServicesFederal Program: Foster Care Title IV-EThe Department concurs with this recommendation. The agency is in the process of building an integrated eligibility team and will increase its...

Foster Care Eligibility Controls Not Completed in a Timely MannerState Agency: Department of Health and Human ServicesFederal Program: Foster Care Title IV-EThe Department concurs with this recommendation. The agency is in the process of building an integrated eligibility team and will increase its capacity by having three team leads and one support coordinator III to support the eligibility review process.Anticipated Correction Date: June 30, 2023Contact Person: Tracy Wiggill, Eligibility Program Manager, twiggill@utah.gov

View Audit 313334

Finding 449949 (2022-011)

Significant Deficiency 2022

State of Utah

UT

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Sufficiently-Detailed PIC Meeting Minutes Not MaintainedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The MOU between OIG and DIH/Medicaid and the PIC bylaws define that meeting minutes will be taken with each ...

Sufficiently-Detailed PIC Meeting Minutes Not MaintainedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The MOU between OIG and DIH/Medicaid and the PIC bylaws define that meeting minutes will be taken with each PIC Committee. These meeting minutes will be reviewed at the following PIC Committee meeting and voted on for approval.PIC bylaws specifically state:?To keep written minutes of all Committee meetings, with assistance of staff, including:? Date, time, and place of meeting;? Names of members present, absent, and excused;? Substance of all matters proposed, discussed or decided and a record of votes taken;? Names of all other individuals who appeared and the substance in brief of their testimony;? Any other information that any member requests to be entered in the minutes.?Anticipated Correction Date: June 31, 2023Contact Person: Jennifer Strohecker, Director Division of Integrated Healthcare, jstrohecker@utah.gov

View Audit 313334

Finding 449948 (2022-010)

Significant Deficiency 2022

State of Utah

UT

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elem...

Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elements of the MLR to ensure they are complete.Anticipated Correction Date: January 31, 2023Contact Person: Gregory Trollan, Director, Office of Managed Health Care, gtrollan@utah.gov

View Audit 313334

Finding 449946 (2022-008)

Significant Deficiency 2022

State of Utah

UT

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Use of Appropriate National Correct Coding Initiative (NCCI) Edit Files Not VerifiedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Division successfully created and tested a comparison file. The division wil...

Use of Appropriate National Correct Coding Initiative (NCCI) Edit Files Not VerifiedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Division successfully created and tested a comparison file. The division will continue to work to resolve audit concerns. Implementation in production is set for November 2022.Anticipated Correction Date: November 30, 2022Contact Person: Shandi Adamson, Director, Office of Medicaid Operations, shandiadamson@utah.gov

View Audit 313334

Finding 449879 (2022-005)

Significant Deficiency 2022

State of Utah

UT

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

Federal Funds Received Were Not Disbursed or Refunded Within Required TimeframeState Agency: Utah State UniversityFederal Program: Student Financial Assistance ClusterUtah State University will change its process for requesting federal funds in advance. The Controller?s Office will down less than t...

Federal Funds Received Were Not Disbursed or Refunded Within Required TimeframeState Agency: Utah State UniversityFederal Program: Student Financial Assistance ClusterUtah State University will change its process for requesting federal funds in advance. The Controller?s Office will down less than the full amount of the estimated financial aid disbursement amounts to be issued to students, as calculated by the University?s Financial Aid Office at the first of each semester.The Controller's Office personnel will then review federal financial aid disbursements within three days of receiving the advance draw in order to return any undisbursed funds to the Department of Education within the required timeframe. Federal financial aid funds will then be drawn down on an on-going basis as additional federal financial aid funds are disbursed to students during the semester.Contact Person: Jennifer Jenkins, Manager of Sponsored Programs Accounting, 435-797-1077Completion date: October 31, 2022

View Audit 313334

Finding 449777 (2022-024)

Significant Deficiency 2022

State of Utah

UT

Reporting Subrecipient Monitoring Cash Management

Underlying Accounting Data Does Not Support Coronavirus Relief Fund Quarterly ReportsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will continue to review its master CRF expenditure file and reconcile all reported CRF expenditures to FINET transa...

Underlying Accounting Data Does Not Support Coronavirus Relief Fund Quarterly ReportsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will continue to review its master CRF expenditure file and reconcile all reported CRF expenditures to FINET transactions. The reconciliation will account for original expenditure transactions, CRF expenditures that are booked when agencies are reimbursed for eligible transactions, and FEMA reimbursements for expenditures charged to the CRF.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 10, 2023

View Audit 313334

Finding 449756 (2022-001)

Material Weakness 2022

City of Long Beach

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Program: HOME Investment Partnership Program (HOME)Finding: 2022-001Contact Person: April ApodacaFinancial Services OfficerDevelopment Services DepartmentPhone: (562) 570-6611Email: april.apodaca@longbeach.govPlanned Actions:The Development Services Department (Department) will securely file all...

Program: HOME Investment Partnership Program (HOME)Finding: 2022-001Contact Person: April ApodacaFinancial Services OfficerDevelopment Services DepartmentPhone: (562) 570-6611Email: april.apodaca@longbeach.govPlanned Actions:The Development Services Department (Department) will securely file all HOME monitoring documents and ensure it is accessible to multiple staff. As of June 27, 2023, thirteen of the fifteen non-compliant samples have been secured and communication has been sent to retrieve the remaining two from the developers. The final two samples are due on July 21, 2023, and we fully expect to show compliance documentation by that date. If the documents are not received by the due date, the Department will continue to communicate with the developers by telephone, mail, and email to provide second and third notices. If no response is submitted by the third notice (August 7, 2023) the Department will escalate the matter to the City Attorney?s Office to formally begin taking action for non-compliance

View Audit 313326 Questioned Costs: $1

Finding 449498 (2022-005)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare...

2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Office of Budget and Finance in conjunction with the Executive?s office of Government Reform and Strategic Initiative have partnered to establish best practice procedures surrounding the compilation, review and approval of the Coronavirus State and Local Fiscal Recovery Reporting to ensure reports are reviewed for accuracy, approved and submitted timely.Name(s) of the contact person(s) responsible for corrective action: Elisabeth Sachs and Rebecca LangPlanned completion date for corrective action plan: 4/1/2023

View Audit 313273

Finding 449494 (2022-004)

Material Weakness 2022

Baltimore County, Maryland

MD

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are r...

2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: DHCD possesses and utilized supporting documentation to prepare the required reports. However, DHCD was provided 24 hours to submit this information while the primary contributing staff was on scheduled leave and unreachable. DHCD disagrees with the statement about monthly and quarterly reports not being submitted timely. All required reports were submitted on-time and in accordance with current Treasury guidance at the time of submission. DHCD cannot ascertain the veracity of this statement about lack of supporting documentation because it was not provided the data points the auditors used to make their determination. Fully reconciled final documentation of ERA1 Participant Household Data Report was given to the Auditors. However, this data would not have matched earlier submissions to Treasury. Treasury requested full revisions because their staff became aware of many structural reporting problems were experienced by recipients while completing the reporting actions. Entries timed out, sometimes disappeared, sometimes double counted, and the database had no ability to allow for corrections once identified. For this reason, Treasury?s final reporting requirements for closeout had the option for jurisdictions to disregard all prior entries and submit a reconciled version of the households assisted and all related expenditures. This final data report was provided in this audit yet it does not match the initial submissions for the reasons stated. Because the Auditors did not afford DHCD the time to review their ?findings?, DHCD cannot ascertain the level of agreement with the statement.Action taken in response to finding: Not applicable, see above.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Not applicable, see above.

View Audit 313273

Finding 447601 (2022-003)

Material Weakness 2022

Oswego County Opportunities, Inc.

NY

Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: The Executive Director and Senior Director of Finance will ? fully document process and procedures for completing the SEFA. Checklists to support significant completion of closing in January each year. Improvement put in place for 2022 did not completely address issues. Impro...

Corrective Action Plan: The Executive Director and Senior Director of Finance will ? fully document process and procedures for completing the SEFA. Checklists to support significant completion of closing in January each year. Improvement put in place for 2022 did not completely address issues. Improve system usage in developing SEFA reports and if necessary, engage outside consultants.Anticipated Completion Date of Corrective Action Plan: Procedure update with be completed by Sep 2023.

View Audit 313185

Finding 447565 (2022-001)

Significant Deficiency 2022

Chittenango Central School District

NY

Matching / Level of Effort / Earmarking

2022-001- Claims Auditor ProcessCondition: During three months of the 2021 ? 2022 fiscal year, certain checks were issued and mailed before being approved through the claims audit process. It is noted that the claims audit process took place after the fact and it appears that the three way matching...

2022-001- Claims Auditor ProcessCondition: During three months of the 2021 ? 2022 fiscal year, certain checks were issued and mailed before being approved through the claims audit process. It is noted that the claims audit process took place after the fact and it appears that the three way matching process was in place.Recommendation: We recommend the District identify, appoint and properly train an individual to perform the claims audit function in the absence of the primary claims auditor. We also recommend that the District retain supporting documentation of the claims auditor?s review date for each batch of disbursements and no disbursement be release without proper vetting through the required claims audit process.Action Taken: The district hired a retired accounts payable clerk (M. Button) to act as a backup claims auditor when our primary internal claims auditor is not available. All required training was provided.Implementation: September 15, 2022

View Audit 313179

Finding 443064 (2022-005)

Material Weakness 2022

Whitko Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilizat...

FINDING 2022-005Contact Person Responsible for Corrective Action: Lynn Leininger, Business ManagerContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement internal controls for all grantrequirements and reporting compliances of the Education Stabilization Funds. All reporting will be a jointeffort between the Business Manager preparing the reports with the assistance of the business officepersonnel. Supporting paperwork and calculations will be maintained to support all report informationsubmitted. Prior to submission of Education Stabilization Funds, all information will be reviewed andsigned by the Deputy Treasurer to insure reporting compliance.The completion date for this corrective action will be May1, 2023.INDIANA STATE

View Audit 312741

Finding 443061 (2022-003)

Material Weakness 2022

Whitko Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-003Contact People Responsible for Corrective Action: Lynn Leininger, Business Manager and AllisonKellogg, Director of Special EducationContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement a dual check system with theBusiness Manager an...

FINDING 2022-003Contact People Responsible for Corrective Action: Lynn Leininger, Business Manager and AllisonKellogg, Director of Special EducationContact Phone Number: (260) 367-3677Whitko Community Schools concurs with the finding and will implement a dual check system with theBusiness Manager and the Director of Special Education. All proportionate money earmarked fornonpublic school expenditures under the Special Education Cluster will be continually monitored from theapproval through the end of the grant to insure all compliance requirements are met.The completion date for this corrective action will be July 1, 2023.

View Audit 312741

Finding 443057 (2022-003)

Material Weakness 2022

Town of Argos

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd part...

FINDING 2022-003Contact Person Responsible for Corrective Action: Lisa Mullaney Clerk/TreasurerContact Phone Number: 574-892-5717 x222.Views of Responsible Official: I concur with the findings.Description of Corrective Action Plan:The Clerk-Treasurer will review all reports submitted by the 3rd party grant writer with documentation.Anticipated Completion Date: 09/30/2023

View Audit 312734

Corrective Action Plans

Filters