Corrective Action Plans

Finding 424928 (2022-209)

Material Weakness 2022

State of Idaho

ID

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding Number 2022-209: An annual physical inventory was not completed for all storage facilities used by sub-distributing agencies for the Emergency Food Assistance Program as required by federal guidance.Federal Program: 10.568 - Emergency Food Assistance ProgramRelated to Prior Finding: N/AAgenc...

Finding Number 2022-209: An annual physical inventory was not completed for all storage facilities used by sub-distributing agencies for the Emergency Food Assistance Program as required by federal guidance.Federal Program: 10.568 - Emergency Food Assistance ProgramRelated to Prior Finding: N/AAgency?s view: The Department agrees with this finding.Corrective Action: The Department questioned and relied upon an opinion from the National Office of USDA Food and Nutrition Service (FNS), which administers TEFAP, affirming the Department?s interpretation of the regulations for this program. Dixon, R. (2023) Email to Cho Heide, March 23. In that opinion the Department asserted and FNS agreed that the requirements for an annual physical review of food inventories only applies to storage facilities used by the state distributing agency or sub-distributing agencies (as defined in 7 CFR 250.2). The Department has always considered the organizations with which we have subgrant agreements for TEFAP to be eligible recipient agencies (as defined in 7 CFR 251.3), not sub-distributing agencies. The Department provided this information to LSO auditors but on review with them as relates to the compliance supplement for this program, it became clear that the guidance from FNS was not authoritative and therefore, did not supersede the compliance supplement. With this knowledge, the Department will work with FNS to clarify requirements within the compliance supplement, revising our control process in this program accordingly.Anticipated Corrective Action Date: July 2023Responsible for Corrective Action: Kelly Combs, Bureau Chief, Compliancekelly.combs@dhw.idaho.gov 208-334-5814

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Finding 424926 (2022-212)

Material Weakness 2022

State of Idaho

ID

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Finding Number 2022-212: The Department did not maintain consistent operation of controls and compliance with Electronic Benefit Transfer (EBT) Card Security procedures for the Supplemental Nutrition Assistance Program (SNAP).Federal Programs:10.551 - Supplemental Nutrition Assistance Program (SNAP)...

Finding Number 2022-212: The Department did not maintain consistent operation of controls and compliance with Electronic Benefit Transfer (EBT) Card Security procedures for the Supplemental Nutrition Assistance Program (SNAP).Federal Programs:10.551 - Supplemental Nutrition Assistance Program (SNAP)10.561 - State Administrative Matching Grants for the Supplemental Nutrition Assistance ProgramRelated to Prior Finding: 2021-210Agency?s view: The Department agrees with this finding.Corrective Action: Immediately upon receiving the audit finding in March 2022, staffreviewed and revised procedures and fully implemented a corrective action plan by June 30, 2022. The entire EBT team was trained on the bulk card ordering and issuing process and modified security procedures to mitigate the risk of non-compliance in the future. The bulk card managers in the field offices review and reconcile card issuances monthly. Also, the EBT Supervisor documents the review of the previous quarter?s electronic card audits for accuracy and completeness.Anticipated Corrective Action Date: See corrective action above.Responsible for Corrective Action: Kelly Combs, Bureau Chief, Compliancekelly.combs@dhw.idaho.gov 208-334-5814

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Finding 423470 (2022-001)

Significant Deficiency 2022

State System of Higher Education, Commonwealth of Pennsylvania

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

LockHaven: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to fi...

LockHaven: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The University will review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. The University will put necessary controls in place to ensure reports are posted within ten days of the end of the quarter. Documentation of report review and approval will be in writing and saved to ensure documentation is available to support review and approval of report submissions.Name(s) of the contact person(s) responsible for corrective action: Michael Hall, Director of Financial Aid.Planned completion date for corrective action plan: April 30, 2023Clarion: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: This finding resulted from a combination of staff turnover and the complexity of integration. All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304Planned completion date for corrective action plan: June 30, 2023Bloomsburg: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We have reviewed the reporting requirements published by the federal government to ensure compliance with all procedures. In addition, we have established review procedures so that each document is reviewed prior to publishing on our website.Name(s) of the contact person(s) responsible for corrective action: : Amanda Kishbaugh at (570) 389-4497.Planned completion date for corrective action plan: April 30, 2023Edinboro: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304. Planned completion date for corrective action plan: 06/30/2023California: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: This finding resulted from a combination of staff turnover and the complexity of integration. All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304Planned completion date for corrective action plan: June 30, 2023 Mansfield: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The University will review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. Documentation of report review and approval will be in writing and saved to ensure documentation is available to support review and approval of report submissions.Name(s) of the contact person(s) responsible for corrective action: Colleen Jackson, Assistant Controller, Pam Kathcart, Director of Financial AidPlanned completion date for corrective action plan: April 30, 2023 Millersville: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The finding related to the institutional report not being displayed on the website refers to reporting of December 31st, 2021 (due to be posted on website by January 10th, 2022). The university was alerted to the issue of approval requirements during the last single audit process, which was after the December 31st report was posted. All reports posted to the website after the finding in last year?s audit were completed with Finance and Administration Vice President or Associate Vice President approvals prior to posting.Name(s) of the contact person(s) responsible for corrective action: Tammy Aument-Martin, Director of Accounting & Budget at 717-871-4091 and Emi Alvarez, Director of Financial Aid at 717-871-5100.Planned completion date for corrective action plan: 06/30/2022 (all HEERF funds were drawn down and recorded) Cheyney: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Additional policies and procedures were implemented to mitigate errors in the future.Planned completion date for corrective action plan: 9/30/2023Name(s) of the contact person(s) responsible for corrective action: Victoria Atkins at (610) 399-2097.

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Finding 423469 (2022-007)

Significant Deficiency 2022

State System of Higher Education, Commonwealth of Pennsylvania

PA

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Lockhaven: Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the university policies and federal requirements related to monthly reconciliations and maintenance of documentation.Explanation of disagreement with audit finding: Th...

Lockhaven: Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the university policies and federal requirements related to monthly reconciliations and maintenance of documentation.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: All employees will receive proper training, support, and time to follow the university policies and federal requirements related to monthly reconciliations and maintenance of documentation. The reconciliation will be reviewed and signed off of monthly ensuring proper documentation is on file to validate the review process.Name(s) of the contact person(s) responsible for corrective action: Michael Hall, Director of Financial Aid.Planned completion date for corrective action plan: June 30, 2023

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Finding 423468 (2022-005)

Significant Deficiency 2022

State System of Higher Education, Commonwealth of Pennsylvania

PA

Student Financial Aid Eligibility Significant Deficiency

California: Recommendation: We recommend the Institute review its policies and procedures around sending entrance and exit counseling information to students to ensure students are receiving proper counseling and ensure entrance counseling is documented before loans disbursements are made.Explanatio...

California: Recommendation: We recommend the Institute review its policies and procedures around sending entrance and exit counseling information to students to ensure students are receiving proper counseling and ensure entrance counseling is documented before loans disbursements are made.Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process in banner is run to catch any new students that need RRAAREQ updates with exit counseling. This will get students who have withdrawn, less than 1/2-time attendance, not enrolled, graduated or schedule to graduate. Once the requirement is on the account, then another process is run to get all of the students with the EXIT code still outstanding and send an e-mail to campus and personal e-mail. Students will receive emails every 30 days to complete the requirement until it is satisfied.Name(s) of the contact person(s) responsible for corrective action: Financial Aid Office, California, Clarion and Edinboro- Kelly Vitelli, Sue Bloom or Traci NecciaiPlanned completion date for corrective action plan: Plan is currently being employed.

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Finding 423464 (2022-006)

Significant Deficiency 2022

State System of Higher Education, Commonwealth of Pennsylvania

PA

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

Kutztown: Recommendation: The University should review its policies and procedures around COD reporting to ensure students? information is reported timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to findin...

Kutztown: Recommendation: The University should review its policies and procedures around COD reporting to ensure students? information is reported timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We are reviewing our policies and procedures for COD reporting. A financial aid resource will refine their calendar to ensure that we are in compliance with the 15-day rule for PELL reporting is met consistently.Name(s) of the contact person(s) responsible for corrective action: Bernard McCree, Director of Financial Aid Services, at 610-683-4032 or mccree@kutztown.edu.Planned completion date for corrective action plan: June 30, 2023

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Finding 423461 (2022-003)

Significant Deficiency 2022

State System of Higher Education, Commonwealth of Pennsylvania

PA

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

Kutztown: Recommendation:a. The University should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance.d. The Universities should evaluate their ...

Kutztown: Recommendation:a. The University should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance.d. The Universities should evaluate their procedures and review policies surrounding reporting program enrollment statuses to NSLDS.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We are re-evaluating policies and procedures to ensure compliance in reporting. We will be working with the Registrar?s Office to rectify any errors in a timely fashion, as well as to detail and update our processes moving forward.Name(s) of the contact person(s) responsible for corrective action: Bernard McCree, Director of Financial Aid Services, at 610-683-4032 or mccree@kutztown.edu.Planned completion date for corrective action plan: June 30, 2023Cheyney: Recommendation: The University should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance.Explanation of disagreement with audit finding: Per federal regulations 34 CFR685.309(b), 682.610(c), and 674.33(j), Management concurs with the finding. There is no disagreement with the audit finding.Action taken in response to finding: Cheyney University of Pennsylvania utilizes the National Student Clearinghouse as a third-party service provider for enrollment reporting and provides all enrollment data to the National Student Clearinghouse. The National Student Clearinghouse only includes enrollment data for students on the enrollment roster they receive from the National Student Loan Data System (NSLDS). Students did not appear on the rosters, so The National Student Clearinghouse did not provide the enrollment data to NSLDS. Cheyney University learned that NSLDS did not receive students' enrollment status changes from NSC. As of spring 2023, Cheyney University has implemented procedures to report enrollment status changes and last date of attendance for all Title IV recipients to NSLDS.Name(s) of the contact person(s) responsible for corrective action: Rhonda Thompson, RegistrarPlanned completion date for corrective action plan: April 30, 2023 California: Recommendation: The University should evaluate their procedures and review policies surrounding reporting enrollment statuses to NSLDS.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: This finding was a direct result of the complexity of the integration. The finding is resolved when the timely submission of the graduation file to NSC and subsequent updating to NSLDS. The Office of the Registrar has a semester calendar that outlines important tasks and associated dates and what team is responsible to complete them. Once the team submits the degree file to NSC, the acceptance notice will be retained.Name(s) of the contact person(s) responsible for corrective action: Office of the Registrar Planned completion date for corrective action plan: Plan is currently being employed. Slippery Rock: Recommendation: The University should review its reporting procedures to ensure that students? statuses are timely reported to NSLDS as required by Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Before the office of Academic Records closes out a medical withdrawal, NSLDS/NSC files will be checked/notified of the proper LDA.Name(s) of the contact person(s) responsible for corrective action: Rebecca Farren, supervisor; Bobbi Jo Eakman, Clerical Assistant IIPlanned completion date for corrective action plan: immediate

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Finding 422846 (2022-082)

Significant Deficiency 2022

State of Alaska

AK

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.34

Finding: 2022-082 - During the testing of the University of Alaska Fairbanks (UAF) Minority Serving Institution (MSI) expenditures there was an observed instance, among the forty that were tested, of an interdepartmental transaction being claimed as a reimbursable expenditure. Students from the MacC...

Finding: 2022-082 - During the testing of the University of Alaska Fairbanks (UAF) Minority Serving Institution (MSI) expenditures there was an observed instance, among the forty that were tested, of an interdepartmental transaction being claimed as a reimbursable expenditure. Students from the MacClean House dorm, which is operated by the UAF Residence Life unit, were required to quarantine in the MacLean House dorm, which is operated by the College of Rural and Community Development (CRCD) unit. This resulted in the UAF Residence Life unit paying the CRCD unit for the students' housing costs. This transaction was included as areimbursable expenditure, despite having a net $0 impact on the income statement.Questioned Costs: $2,100.97 - ALN 84.425F - Grant Award P425L200248Assistance Listing Number: 84.425FAssistance Listing Title: HEERF MSI PortionViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding.Corrective Action (corrective action planned): The University of Alaska Fairbanks has removed the interdepartmental transactions from the award. Management will ensure interdepartmental transaction is not included in the expenditures in the future.Completion Date (list anticipated completion date): CompletedAgency Contact (name of person responsible for corrective action): Amanda Wall, Associate Vice Chancellor for Financial Services, 907-474-7552

View Audit 312347 Questioned Costs: $1

Finding 422812 (2022-047)

Significant Deficiency 2022

State of Alaska

AK

Matching / Level of Effort / Earmarking

Finding: 2022-047 - Internal controls over FY 22 LIHEAP earmarking requirements for planning and administrative costs were ineffective.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAPViews of Responsible Officials (state whether your agency agrees or disagrees ...

Finding: 2022-047 - Internal controls over FY 22 LIHEAP earmarking requirements for planning and administrative costs were ineffective.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAPViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance plans to review all current LIHEAP earmarking procedures to identify areas for improvement. A formal training plan for staff will be developed to ensure compliance measures are being understood and met.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

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Finding 422809 (2022-048)

Material Weakness 2022

State of Alaska

AK

Allowable Costs / Cost Principles Material Weakness Period of Performance

Finding: 2022-048 - Auditors could not obtain sufficient and appropriate evidence to verify compliance with LIHEAP? s period of performance requirements.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAPViews of Responsible Officials (state whether your agency ag...

Finding: 2022-048 - Auditors could not obtain sufficient and appropriate evidence to verify compliance with LIHEAP? s period of performance requirements.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAPViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance plans to review all current LIHEAP compliance procedures to identify areas for improvement. Potential modification of accounting structures will be examined as well. Staff training will take place to ensure any new procedures are fully understood prior to official implementation of updated processes.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

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Finding 422806 (2022-040)

Significant Deficiency 2022

State of Alaska

AK

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

Finding: 2022-040 - Twelve of 25 TANF cases tested (48 percent) had inaccurate information reported in the ACF-199 data file.Questioned Costs: NoneAssistance Listing Number: 93.558 ...

Finding: 2022-040 - Twelve of 25 TANF cases tested (48 percent) had inaccurate information reported in the ACF-199 data file.Questioned Costs: NoneAssistance Listing Number: 93.558 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The division has initiated and continues to perform an analysis of report to develop the effective corrective action necessary to correct the report. The agency will also determine appropriate internal controls that should be implemented in order to ensure accurate data is submitted via the ACF-199.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

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Finding 422805 (2022-039)

Significant Deficiency 2022

State of Alaska

AK

Matching / Level of Effort / Earmarking

Finding: 2022-039 - Auditors could not obtain reliable evidence to verify compliance with TANF?s earmarking requirement.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding;...

Finding: 2022-039 - Auditors could not obtain reliable evidence to verify compliance with TANF?s earmarking requirement.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): During FY2020 the Division of Public Assistance (DPA) implemented a statewide case review team to perform timely case reviews and provide feedback to staff. The expectation is that countable TANF months would be included in this review. However, delays associated with the COVID- 19 pandemic hindered the agency in fully completing its corrective action plan. The agency will resume this process. The Division is also analyzing potential system-related cases of inaccurate monthly benefit counts.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

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Finding 422798 (2022-037)

Significant Deficiency 2022

State of Alaska

AK

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, incept...

Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, inception to date expenditures were overstated by $4,436,595 and $725,221, respectively, in the June 30, 2022, financial reports.Questioned Costs: NoneAssistance Listing Number: 93.323 Assistance Listing Title: ELCViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): Program Manager will confirm in email that each monthly RedCap upload has been received and reviewed. Copies of monthly reports will be saved. Quarterly reconciliations will be conducted to ensure that adjustments are updated to match monthly reports.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

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Finding 422784 (2022-028)

Significant Deficiency 2022

State of Alaska

AK

Matching / Level of Effort / Earmarking § 200.303

Finding: 2022-028 - Twenty-one of 53 LEAs received FY 22 Special Education subgrant allocations that were not calculated in accordance with federal regulations.Questioned Costs: Assistance Listing 84.027A: $270,805; Assistance Listing 84.027X: $86,464Assistance Listing Number: 84.027A; 84.027X; 84.1...

Finding: 2022-028 - Twenty-one of 53 LEAs received FY 22 Special Education subgrant allocations that were not calculated in accordance with federal regulations.Questioned Costs: Assistance Listing 84.027A: $270,805; Assistance Listing 84.027X: $86,464Assistance Listing Number: 84.027A; 84.027X; 84.173A; 84.173XAssistance Listing Title: Special Education Grants to States; Special Education Grants to States ? COVID-19; Special Education Preschool Grants; Special Education Preschool Grants ? COVID-19Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with Finding 2022-028.Corrective Action (corrective action planned): The department corrected the formula error in the allocation, created by a difference in the order of how the school district were listed between the allocation calculation worksheet and a supporting worksheet, and had both the Special Education Grant Administrator and the Administrative Services Division Operations Manager review the corrected allocations. Districts who did not receive sufficient funding were made whole by adding Special Education Discretionary Funding to the districts? FY2023 Special Education applications in the department?s Grants Management System (GMS). The FY2022 allocation correction amounts were uploaded as ?additional? funding. The same error existed in the FY2023 allocation spreadsheet and was corrected at the same time by adding the Special Education Discretionary Funding to the ?original? FY2023 allocations in GMS.Additional procedures are not considered necessary as this issue was largely caused by the shifting of responsibility for completing the allocation calculation review from the Grants Administration team to the Special Education team.Completion Date (list anticipated completion date): March 21, 2023Agency Contact (name of person responsible for corrective action): Stephanie Allison, Division Operations Manager, Division of Administrative Services

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Finding 422783 (2022-084)

Significant Deficiency 2022

State of Alaska

AK

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Finding: 2022-084 - The enrollment effective date reported to the National Student Loan Database System for five of the ten sampled students from the UAS campus was incorrect and did not match the correct last dates of attendance on file in the institution?s records.Questioned Costs: NoneAssistance ...

Finding: 2022-084 - The enrollment effective date reported to the National Student Loan Database System for five of the ten sampled students from the UAS campus was incorrect and did not match the correct last dates of attendance on file in the institution?s records.Questioned Costs: NoneAssistance Listing Number: 84.007, 84.038, 84.063, 84.268, 84.379Assistance Listing Title: Student Financial Assistance ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding.Corrective Action (corrective action planned): The UAS Financial Aid Office will work the Registrar?s Office to ensure that our last dates of attendance are being reported accurately. We are working on adjusting our procedures to have a process in place to ensure the last date of attendance can be manually updated to be sent to Clearinghouse and NSLDSCompletion Date (list anticipated completion date): June 30, 2023Agency Contact (name of person responsible for corrective action):Janelle Cook, Director of Financial Aid, 907-796-6257Jennifer Sweitzer, Associate Director of Financial Aid, 907-796-6296Trisha Lee, Registrar, 907-796-6294

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Finding 422782 (2022-083)

Significant Deficiency 2022

State of Alaska

AK

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding: 2022-083 - During the testing of the outstanding Title IV student check listing we observed nine instances of stale checks at the University of Alaska Southeast (UAS) and three stale checks at UAF that were aged greater than 240 days and not returned to the Department of Education.Questione...

Finding: 2022-083 - During the testing of the outstanding Title IV student check listing we observed nine instances of stale checks at the University of Alaska Southeast (UAS) and three stale checks at UAF that were aged greater than 240 days and not returned to the Department of Education.Questioned Costs: NoneAssistance Listing Number: 84.007, 84.038, 84.063, 84.268, 84.379Assistance Listing Title: Student Financial Assistance ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding.Corrective Action (corrective action planned): UAF and UAS Financial Aid Offices will work with the Statewide Office of Finance and Accounting to pull a regular report of uncashed checks and review for Title IV aid. The Financial Aid Offices or Bursars? Offices will contact students with uncashed checks to attempt to provide the refund. Checks still uncashed after attempts will be canceled and returned to Title IV aid programs within 240 days of payment.Completion Date (list anticipated completion date): June 30, 2023Agency Contact (name of person responsible for corrective action):Janelle Cook, UAS Financial Aid Director, 907-796-6257Jon Lasinski, UAS Business Office Director, 907-796-6497Ashley Munro, UAF Financial Aid Director, 907-474-1934Jennie Witter, UAF Bursar, 907-474-6196

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Finding 422766 (2022-032)

Material Weakness 2022

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.303

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 ...

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 percent) had insufficient information in ILINX or inaccurate data input into EIS, and four (15 percent) recipients? applications or report of changes were not processed within federally required timeframes.Questioned Costs: Assistance Listing 10.55 1: $2,636Assistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance (DPA) continues to strengthen its procedures. Refresher trainings for staff are being offered and case work continues to be reviewed. The agency is also redesigning business processes to meet timeliness measures set by federal partners, to include applications and reports of change.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

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Finding 422091 (2022-003)

Significant Deficiency 2022

Humboldt County

NV

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and req...

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge ofthe allowable grant expenditures, inaccurate collection of financial data,clerical errors in the reimbursements, insufficient communicationsbetween the grant manager and the grantor agency, inconsistent updatingof internal records, and lack of timely updates to the information systemto implement grantor-required changes for future reimbursements, alsopotentially resulting in incorrect matching calculations.The response of the Humboldt County District Attorney's Office to thefinancial statement findings regarding Child Support Enforcement Grant,this office has contacted the State of Nevada (grantor agency) and hasrequested clarification of the expectations they are requiring for monthlyreporting. This Office has also begun the process of cross training theChild Support Coordinator in preparing and submitting the monthlybilling reports. This will also ensure that reports are reviewed by anotherindividual prior to submitting the billings to the State of Nevada forreimbursement for accuracy. In addition, The Grants Coordinator willmaintain communication with staff monthly in order to monitor theperformance of the reporting process. Discrepancies in the financialclaims will be identified and the Grants Coordinator will work closelywith State officials in order to resolve them. As a result, the GrantsCoordinator will be able to work with staff and provide guidance andtraining in order to avoid errors.

View Audit 312332

Finding 422076 (2022-003)

Material Weakness 2022

Mooresville Consolidated School Corporation

IN

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

2022-003 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure a review process is in place...

2022-003 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will review policies and procedures surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023

View Audit 312330

Finding 422073 (2022-002)

Significant Deficiency 2022

Mooresville Consolidated School Corporation

IN

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

2022-002 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend the School Corporation implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ens...

2022-002 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend the School Corporation implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with the wage rate requirements.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with the wage rate requirements.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023

View Audit 312330

Finding 422069 (2022-004)

Significant Deficiency 2022

Mooresville Consolidated School Corporation

IN

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

2022-004 Title I Grants to Local Education Agencies ? Assistance Listing No. 84.010ARecommendation: We recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessar...

2022-004 Title I Grants to Local Education Agencies ? Assistance Listing No. 84.010ARecommendation: We recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessary compliance requirements are metExplanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will review policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessary compliance requirements are met.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023

View Audit 312330

Finding 421967 (2022-002)

Material Weakness 2022

Surry County

NC

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

The County will develop a 2nd Party Review form that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST System.

View Audit 312326

Finding 421963 (2022-003)

Significant Deficiency 2022

Surry County

NC

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

The County created a 2nd Party Review Error Summary Log. This will be used to record all 2nd Party Reviews that require corrections to a case. 2nd Party Review forms will be completed and handed out to caseworkers as previously with the exception that the Reviewer will log the ones that need correct...

The County created a 2nd Party Review Error Summary Log. This will be used to record all 2nd Party Reviews that require corrections to a case. 2nd Party Review forms will be completed and handed out to caseworkers as previously with the exception that the Reviewer will log the ones that need corrections. Once the form is returned to the Reviewer, they will check to verify the needed corrections have been completed and documented. Once they have done this, they will enter the needed dates on the 2nd Party Review Error Summary Log. A meeting was held to implement this new procedure on 2/16/2023 and was placed in effect for the action month of January 2023, since this is the current month being reviewed at time of reported findings and needed CAP.

View Audit 312326

Finding 421540 (2022-004)

Material Weakness 2022

Monroe County Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-004Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education St...

FINDING 2022-004Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds for CARES 1.0 have been expended as of the completion date shown below. We willcontinue to monitor future Education Stabilization Fund awards for private funds and will maintain appropriate sign off records.Completion Date: September 30, 2022

View Audit 312306

Finding 421539 (2022-005)

Material Weakness 2022

Monroe County 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: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education St...

FINDING 2022-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds applicable to the reporting in this finding have been expended as of the completion datebelow. We will continue to submit all future Education Stabilization Funds annual reports with evidence to support thesubmission.Completion Date: September 30, 2022

View Audit 312306

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