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Finding 569304 (2024-034)
Material Weakness 2024
Government of the District of Columbia
DC
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430
The Department of Behavioral Health (DBH) agrees with the findings and will put controls in place to resolve the issue. To ensure documentation of employees who are paid in full or in part with federal grant funds, DBH will enact a time and effort certification standard operating procedure (SOP) in...
The Department of Behavioral Health (DBH) agrees with the findings and will put controls in place to resolve the issue. To ensure documentation of employees who are paid in full or in part with federal grant funds, DBH will enact a time and effort certification standard operating procedure (SOP) in conjunction with the Agency Operations Administration and Office of the Chief Financial Officer. The SOP will direct the supervisor to review a payroll report generated by the OCFO providing each employee’s percentage of time charged to the assigned fund source. A form will allow supervisors to certify the employee has performed the duties that align with the funding source. The certification will be required at least quarterly for employee’s funded 100% and at least monthly for employee’s funded by more than one funding source. Creation, execution and monitoring of SOP: Draft SOP, September 1, 2025 Contact: Michael Neff, DBH Chief Operating Officer Virtual training to all affected employees, September 15, 2025 Contact: Adran Reid, Agency Fiscal Officer, Department of Behavioral Health & Deputy Mayor for Health and Human Services Contact: Ryelle Roddey, Deputy Chief Operating Officer Anthony Baffour, Director of Financial Services Renee Evans Jackman, Director of Grants Management Estimated Completion Date: Operationalize, October 1, 2025 See Corrective Action Plan for chart/table
View Audit 360834 Questioned Costs: $1
Finding 569303 (2024-033)
Material Weakness 2024
Government of the District of Columbia
DC
Matching / Level of Effort / Earmarking § 200.303
The Department of Health (DC Health) concurs with the finding. While DC Health reported match and level of effort expenditures in total, there was not sufficient documentation to distinguish 100% of the components of the match and LOE required. This detail included account-types/classifications, acc...
The Department of Health (DC Health) concurs with the finding. While DC Health reported match and level of effort expenditures in total, there was not sufficient documentation to distinguish 100% of the components of the match and LOE required. This detail included account-types/classifications, account numbers, allocation amounts and service areas needed to total the match and LOE requirements. DC Health will conduct a root cause analysis to determine factors contributing to the deficiency issues found in this finding. The results should minimally direct DC Health on the development of an internal protocol to: (1) create a match and level of effort (LOE) plan ensuring sign-off by the program manager, budget responsible manager in HAHSTA and the OCFO; (2) conduct a quarterly review and certification of match and LOE spending to ensure program expenditure details align with the reports of the financial system, and the agency is meeting the required thresholds, and (3) ensure that all match and LOE support documents are stored properly and accessible by program and fiscal managers for reconciliation and for reporting purposes. Brenda Ramsey-Boone, Deputy Director of Operations (HAHSTA) Contact: Clara Ann McLaughlin, Chief – Office of Grants Management Estimated Completion Date: October 31, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569302 (2024-032)
Material Weakness 2024
Government of the District of Columbia
DC
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The Department of Health (DC Health) concurs with the finding. The HIV/AIDS, Hepatitis, STD and TB Administration (HAHSTA) has done a preliminary assessment of the root cause and conditions that created the exceptions noted in the testing of eligibility samples. DC Health agrees that the infrequency...
The Department of Health (DC Health) concurs with the finding. The HIV/AIDS, Hepatitis, STD and TB Administration (HAHSTA) has done a preliminary assessment of the root cause and conditions that created the exceptions noted in the testing of eligibility samples. DC Health agrees that the infrequency of reviews and lack of documented secondary supervisory reviews are contributing factors. DC Health will develop and implement a plan to build a supervisory-tier of eligibility review into the operations of the ADAP program and to standardize an internal audit process. The ADAP program will target a random sampling of 20% of applications submitted weekly to test compliance with eligibility criteria and documentation of eligibility reviews and decisions, including supervisory sign-off. Peer and supervisory audits will follow a protocol to validate application decisions, standardize the audit process and ensure the audits are documented appropriately. Any findings will be documented in the Ramsell Eligibility System. Job aides and training will be provided to eligibility specialists. Avemaria Smith, Interim Chief - HIV Care and Treatment Services (HAHSTA) Contact: Clara Ann McLaughlin, Chief - Office of Grants Management Estimated Completion Date: October 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569301 (2024-031)
Material Weakness 2024
Government of the District of Columbia
DC
Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
The Department of Behavioral Health (DBH) concurs with this finding. DBH has created an indirect cost calculation form that will be used going forward for all subrecipients to ensure not to exceed the 10% funding limitation for administrative/indirect cost. Earmarking Requirements for Subrecipient...
The Department of Behavioral Health (DBH) concurs with this finding. DBH has created an indirect cost calculation form that will be used going forward for all subrecipients to ensure not to exceed the 10% funding limitation for administrative/indirect cost. Earmarking Requirements for Subrecipients: Sharon Hunt, State Opioid Treatment Authority, DBH Contact: Anthony Baffour, Director, Fiscal Services Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569298 (2024-028)
Significant Deficiency 2024
Government of the District of Columbia
DC
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
The Department of Behavioral Health (DBH) concurs with the finding. OCFO will confirm and ensure that the amount accrued for prior year liabilities are reversed according to the amounts accrued for both automatic and manual accruals. This process will entail performing a detailed analysis by fund,...
The Department of Behavioral Health (DBH) concurs with the finding. OCFO will confirm and ensure that the amount accrued for prior year liabilities are reversed according to the amounts accrued for both automatic and manual accruals. This process will entail performing a detailed analysis by fund, award, program, and purchase orders to eliminate the occurrence of unallowable costs. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: October 2025 See Corrective Action Plan for chart/table
View Audit 360834 Questioned Costs: $1
Finding 569295 (2024-027)
Significant Deficiency 2024
Government of the District of Columbia
DC
Eligibility Internal Control / Segregation of Duties Reporting § 200.303
The Economic Security Administration (ESA) concurs with this finding. DC Access System (DCAS) currently has a timeliness monitoring report called the “Pending Summary Report” (PSR). This is a report that is automatically produced within Microstrategy, to notify applicable management of application...
The Economic Security Administration (ESA) concurs with this finding. DC Access System (DCAS) currently has a timeliness monitoring report called the “Pending Summary Report” (PSR). This is a report that is automatically produced within Microstrategy, to notify applicable management of applications (initial and renewals) that have been pending determination for 30 days. During FY 24, this report was produced to applicable managers on a weekly basis. As of June 16, 2025, this report is now issued on a daily basis. DHCF believes that increasing the frequency of reporting cases that are over 30 days in “pending” status, will increase the timeliness of application determinations. Contact: Melisa Byrd, Senior Deputy Director and Medicaid Director Estimated Completion Date: June 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569294 (2024-026)
Material Weakness 2024
Government of the District of Columbia
DC
Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking § 200.303
The Child and Family Services Agency (CFSA) concurs with this finding as stated. The corrective action is already completed. Formal correspondence protocols are in place as of April 1, 2025. Contact: James Murphy, Business Services Administrator Estimated Completion Date: Completed See Correct...
The Child and Family Services Agency (CFSA) concurs with this finding as stated. The corrective action is already completed. Formal correspondence protocols are in place as of April 1, 2025. Contact: James Murphy, Business Services Administrator Estimated Completion Date: Completed See Corrective Action Plan for chart/table
View Audit 360834
Finding 569293 (2024-025)
Material Weakness 2024
Government of the District of Columbia
DC
Questioned Costs Reporting Student Financial Aid § 200.303
The Child and Family Services Agency (CFSA) concurs with the findings. The finding involved a recurring formula error in the workbook CFSA uses to calculate its lapsing quarter family-based rate adjustment. The issue stemmed from the pandemic-era stimulus funding that increased the District’s FMAP ...
The Child and Family Services Agency (CFSA) concurs with the findings. The finding involved a recurring formula error in the workbook CFSA uses to calculate its lapsing quarter family-based rate adjustment. The issue stemmed from the pandemic-era stimulus funding that increased the District’s FMAP percentage from the standard 70% to 76.2%, which CFSA accommodated in its family-based rate adjustment claiming tools with manual entries. Corrective action is outlined below, but in the meantime the District has returned to the standard 70% FMAP, which precludes recurrence. To address Condition 1 going forward, expenditures occurring within the current fiscal year will be reflected on the SEFA for the Foster Care grant and be consistent with claimed expenditures reported on the CB 496. The CFSA Agency Fiscal Officer and the CFSA Accounting Supervisor will develop a written procedure to prevent expenditures from being charged to other periods. The principal corrective action for Condition 2 will be to update the entire suite of financial tools that undergird the family-based rate adjustment claims. The updates will feature formula “fail safes” that will require validation of the various statistics that inform the claims. CFSA will make an adjusting entry for the entirety of the questioned costs in the next federal claim, to be submitted on or before August 15, 2025. Contact: James Murphy, Business Services Administrator Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834 Questioned Costs: $1
Finding 569292 (2024-024)
Significant Deficiency 2024
Government of the District of Columbia
DC
Questioned Costs Student Financial Aid Eligibility § 200.303
The Child and Family Services Agency (CFSA) concurs with the findings. The licensure issue involved a provider who was in process of permanently closing her home as a foster care provider (and the existing license expired in the meantime), and the other item involved a brief lapse in the child prote...
The Child and Family Services Agency (CFSA) concurs with the findings. The licensure issue involved a provider who was in process of permanently closing her home as a foster care provider (and the existing license expired in the meantime), and the other item involved a brief lapse in the child protection register check. Corrective action will involve improved automation within the claiming process. CFSA also acknowledges that the third bullet regarding the legibility of the background criminal check document for the “other adult in the home” is an internal control issue for which there are no questioned costs. Corrective action will occur within STAAND implementation as key system edits in the foster care maintenance claim report will account for lapsing/expiring (according to District standards) licensure documentation. Payments to providers that do not meet title IV-E requirements across all axes will be left out of the IV-E foster care maintenance claim. Contact: James Murphy, Business Services Administrator Estimated Completion Date: December 31, 2025 See Corrective Action Plan for chart/table
View Audit 360834 Questioned Costs: $1
Finding 569289 (2024-022)
Significant Deficiency 2024
Government of the District of Columbia
DC
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This FFATA reporting entry was missed because the employees responsible for the reporting left without fulfilling their reporting duties. This oversight has sin...
The Office of the State Superintendent of Education (OSSE) concurs with the auditor’s finding and recommendations related to this finding. This FFATA reporting entry was missed because the employees responsible for the reporting left without fulfilling their reporting duties. This oversight has since been corrected, and the FFATA entry was submitted. OSSE has retrained current staff and strengthened its review process to prevent the underlying reporting issue from occurring again. Contact: Carol D’Avilar-Etkins, Program Officer, Office of Grants Management and Compliance Estimated Completion Date: April 1, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569288 (2024-021)
Significant Deficiency 2024
Government of the District of Columbia
DC
Special Tests & Provisions Eligibility Matching / Level of Effort / Earmarking § 200.303
The Department of Human Services (DHS) agrees with the findings that appropriate actions were taken to approve the case, however, the reviewing supervisor failed to update the Supervisory Case Review form with 1) date the discussion was held with the eligibility worker, the date the eligibility work...
The Department of Human Services (DHS) agrees with the findings that appropriate actions were taken to approve the case, however, the reviewing supervisor failed to update the Supervisory Case Review form with 1) date the discussion was held with the eligibility worker, the date the eligibility worker made corrections, and the date the eligibility worker review was completed and 2) failed to enter comments on “No” responses on various questions. DHS will enforce current policies and procedures and will ensure that Supervisory Case Reviews are updated and double-checked by the supervisor once the eligibility worker make the corrections prior to OSSE’s report being submitted to reflect the accurate information. The corrective action plan developed for the Child Care Services Division (CCSD) is to conduct refresher training with the CCSD Supervisory Leadership Team on the requirements for the supervisors reviewing the case files. The supervisors will double-check the Supervisory Case Review forms to ensure it is completed in its entirety including all recommended corrections. The 2nd level reviewer will make sure the Supervisory Case Review forms are correct and reflect the findings and corrections. The Supervisory Case Review form will be revised. Contact: Ann Pierre, Deputy Administrator, Division of Customer Workforce Employment & Training (DCWET) Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569287 (2024-020)
Material Weakness 2024
Government of the District of Columbia
DC
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
The Department of Human Services (DHS) agrees with the findings and will work within the Division of Customer Workforce Employment and Training (DCWET) team to mitigate the causes of the findings. These findings are mostly residual issues caused by inconsistency of caseload management practices. Ano...
The Department of Human Services (DHS) agrees with the findings and will work within the Division of Customer Workforce Employment and Training (DCWET) team to mitigate the causes of the findings. These findings are mostly residual issues caused by inconsistency of caseload management practices. Another mitigating factor is attributable to inadequate training of staff involved in the sanction process. The DCWET implemented a PIT Clean-Up project in March 2025 to address identified inaccuracies in customer assignments. This project includes conducting a thorough review and analysis of each TEP provider’s PIT (internal and external) to determine participation status for eligibility, identify each customer’s designation, assess PIT removals, and review assessments to ensure accurate assignments. This systematic approach will facilitate eliminate inaccuracies in assignments, effective reassignments and significantly enhance the operational efficiency of each assigned PIT. This will ensure that customers are properly assigned to PITs, which allows effective tracking of their participation (non-participation) leading to sanctioning and reduction in benefits. The clean-up project requires personnel actions by the DCWET leadership that include adequate training and back-filling vacant position with the division. OPM will train (retrain) staff involved in the PIT Management process to ensure that customers are properly assigned to track their participation or lack thereof leading to sanctioning and benefit reduction. OPM also will train (retrain) staff involved in the sanction process in CATCH to ensure that non-compliant customers are sanctioned as required, and the benefits are properly reduced. Contact: Christian Okonkwo, Program Manager, DCWET-OPM Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569286 (2024-019)
Material Weakness 2024
Government of the District of Columbia
DC
Internal Control / Segregation of Duties Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303
The Department of Human Services (DHS)/ Economic Security Administration (ESA) agree with the auditor’s findings regarding the lack of completion of requests from the Child Support Enforcement (CSE) to the TANF program to impose a child support on parents who have not cooperated with Child Support c...
The Department of Human Services (DHS)/ Economic Security Administration (ESA) agree with the auditor’s findings regarding the lack of completion of requests from the Child Support Enforcement (CSE) to the TANF program to impose a child support on parents who have not cooperated with Child Support compliance requirements. The incomplete work was due to staff transitions occurring during the review period which impacted the oversight and productivity of DHS/ESA staff working on the child support sanction process. The following corrective action plan has been developed by DHS/ESA to address the findings. These controls would provide DHS/ESA with the ability to identify errors, promote accountability, and ensure that actions are carried out timely and accurately. The work will be performed by staff working in the Division of Customer, Workforce Employment and Training (DCWET). The DCWET leadership will: • Review the procedures document to ensure the process of imposing a child support sanction, and lifting a child support sanction, is clear and updated. • Conduct training sessions for the staff to ensure they understand the procedures and expectations to complete the required tasks. • Establish deadlines for completion of tasks and communicate this to staff verbally and in writing. • Implement an internal tracking system to ensure completion of all required tasks in a timely and accurate manner. This will include a process to re-assign work when staff are on leave for two or more days. • Increase supervision and monitoring of employees responsible for completing the requests from the Office of the Attorney General OAG by conducting scheduled follow-up reviews to monitor progress of work and provide guidance to staff, as needed. Contact: Christian Okonkwo, Program Manager, DCWET-OPM Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569285 (2024-018)
Material Weakness 2024
Government of the District of Columbia
DC
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. This requires collaboration efforts between multiple units within DHS/...
The Department of Human Services (DHS) agrees with the findings and will work with the DCAS and DICM teams to mitigate the causes of the findings. These findings are mostly residual issues with the tables in DHS/ESA DCAS system. This requires collaboration efforts between multiple units within DHS/ ESA that include DCWET, DPO, and DICM. ESA needs to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This action requires training (re-training) all DPO SSR on the DCAS screens which require action to confirm employment. This means that the DPO should dedicate resources to providing adequate training to SSRs involved in updating customers’ employment information in DCAS. However, this would be a short-term solution, it will go a long way to resolve some of the discrepancies in reported work hours that are being transmitted to Q5i. The Office of Performance Monitoring (OPM) has a process in place to monitor and confirm the hours reported from CATCH. OPM monitors will randomly generate forty (40) sample cases from Q5i, review them and if they find any discrepancies they would refer them to either OWO, DPO, or TEP Providers for resolution. When OPM conducts their review of DCAS hours, and identifies income and hour differences, the Department of Program Operations (DPO) is informed and/or the Office of Work Opportunity (OWO) requesting their assistance with resolving the discrepancy. OPM also will provide adequate training for Monitors involved in the auditing process in CATCH to ensure participation hours are properly audited. The Office of Work Opportunity (OWO) conducts outreach to customers come in for assessment and assignment to a TEP Providers. This process would eliminate instances where hours found in the DCAS system are unknown to the CATCH system. The long-term resolution of reported work hours discrepancies between DCAS and Q5i requires DICM to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This would be automating the process by connecting the 2-step process into one task. This automation process would be a permanent solution to curbing stale and unsubstantiated hours from migrating to Q5i. DCWET will work with DICM to request that a JIRA ticket be created to enhance DCAS to tie the income evidence in the income support case to the employment evidence in the person record to allow the employment hours to end date once the income evidence is end dated. This process is estimated to take three (3) months to complete. DCWET will work with DPO to ensure that all DPO staff are trained on the DCAS screens which require action to confirm employment. The training will last up to six (6) months. Contact: Christian Okonkwo, Program Manager, DCWET-OPM Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569283 (2024-016)
Material Weakness 2024
Government of the District of Columbia
DC
Questioned Costs Eligibility Matching / Level of Effort / Earmarking § 200.303
The Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. The TANF corrective action plan outlines several key actions to enhance compliance and reduce improper payments. First, policies and procedures will be updated to mandate responses to all eligibi...
The Department of Human Services (DHS)/Economic Security Administration (ESA) concur with the findings. The TANF corrective action plan outlines several key actions to enhance compliance and reduce improper payments. First, policies and procedures will be updated to mandate responses to all eligibility questions and require verification of documentation before case approval. System enhancements in DCAS will introduce validation rules to prevent incomplete submissions and block duplicate payments without supervisory clearance. Staff will receive mandatory refresher training focused on documentation requirements and proper DCAS data entry and verification processes. Felony Conviction questions are asked in the Integrated paper benefits application. DCAS system updates are needed to the DCAS online and case worker portal IEG scripts. Contact: Francine Miller, Deputy Administrator Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table
View Audit 360834 Questioned Costs: $1
Finding 569282 (2024-015)
Significant Deficiency 2024
Government of the District of Columbia
DC
Internal Control / Segregation of Duties Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303
The District of Columbia Public Schools (DCPS) agrees with the conditions and recommendations of this finding. DCPS will train and support school-based staff with collecting sufficient withdrawal documentation for all DCPS students that withdraw from a DCPS school, on an ongoing basis. Training wil...
The District of Columbia Public Schools (DCPS) agrees with the conditions and recommendations of this finding. DCPS will train and support school-based staff with collecting sufficient withdrawal documentation for all DCPS students that withdraw from a DCPS school, on an ongoing basis. Training will be held annually, prior to school opening, particularly for school registrars. Schools will maintain withdrawal documentation in a secure and electronic folder for a minimum of five years. Contact: Yiesha Thompson, Director, Office of Finance and Operations Estimated Completion Date: May 31, 2026 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569272 (2024-014)
Material Weakness 2024
Government of the District of Columbia
DC
Student Financial Aid Special Tests & Provisions Reporting § 200.303
The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Office of the Registrar will continue to use National Student Clearinghouse third party reporting tool to report enrollment data to NSLDS....
The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Office of the Registrar will continue to use National Student Clearinghouse third party reporting tool to report enrollment data to NSLDS. • The Office of the Registrar continue to utilize the "Submission schedule tool" to keep us compliant with the timeframe required for submission of the reports. • Students who have been reported during the first week of courses as "Never Attended - NA" will be dropped from there courses for the term no more than 1 week after the end of attendance verification. • The Enrollment Time Status (Full Time, Part Time, etc.) for student who are enrolled in Summer courses will be updated effective immediately. Contact: Nakia Pugh, Associate Registrar Estimated Completion Date: June 2, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569271 (2024-013)
Significant Deficiency 2024
Government of the District of Columbia
DC
Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303
The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • Correcting the Issue - R2T4 Funds have been returned in COD as of 06/03/25 for sample selection #15 of the R2T4 sample. • Reporting the Down...
The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • Correcting the Issue - R2T4 Funds have been returned in COD as of 06/03/25 for sample selection #15 of the R2T4 sample. • Reporting the Downward Adjustment to update COD - R2T4 Funds have been returned in COD as of 06/03/25 for sample selection #15. • Review all official and unofficial R2T4s - We will now pivot to ensure that all R2T4 files are reviewed as opposed to only a random selection. Also, we will now begin to send email notifications to both loan and Pell reporting individuals. Additionally, calendars for all involved staff members will be updated to reflect the regulatory requirements for returning Title IV funds. Wayne Montgomery, Director of Financial Aid Contact: Katrina Johnson, Compliance Officer Estimated Completion Date: June 3, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569270 (2024-012)
Significant Deficiency 2024
Government of the District of Columbia
DC
Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303
The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Bursar or designee shall run a report daily of all Title IV disbursements that occurred on the prior business day. • The Bursar or design...
The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Bursar or designee shall run a report daily of all Title IV disbursements that occurred on the prior business day. • The Bursar or designee will run the SA Registration Review report for the terms shown on the disbursement report above and select students who had a Title IV disbursement based upon the report above. • The students with the disbursements shall be reviewed in addition to any other student shown having a Title IV Credit balance to determine if a non-refunded Title IV credit balance exist. • Where a non-refunded Title IV credit balance exist, the student shall be included in the list of refunds named Refund Review Report dd/mm/yyyy to be processed following the institution refund process for Title IV Credit Balances. • At the end of the day, the Bursar or designee shall generate a report showing the refunds entered in the SIS for that day and confirm all previously identified Title IV refunds credit balance refunds were completed and attach said report to the refund review report and save in a designated folder. • The Bursar or designee will complete the batch release process daily to allow refund entered on student records to be transmitted to AP following institutional process. • On the AP check run date, the Bursar or designee shall review the check run notification from AP to confirm all refunds entered in SIS since last check run date have been processed successfully. Contact: Stephen Toppin, Bursar Estimated Completion Date: June 8, 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569267 (2024-009)
Material Weakness 2024
Government of the District of Columbia
DC
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of rent per the CPF guidance. DMPED’s current grant procedures include a legal review and analysis by its Office of General Counsel (OGC) to determine a...
The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of rent per the CPF guidance. DMPED’s current grant procedures include a legal review and analysis by its Office of General Counsel (OGC) to determine activities that are allowed or unallowed and allowable costs/cost principles to ensure only allowable expenses are charged to federal programs as required under 2 CFR Section 200.403. Before DMPED approved the payment of rent for the Whitman-Walker Saint Elizabeth’s Expansion project, DMPED OGC had conducted legal analysis and determined that payment of rent qualifies as an allowable cost. DMPED had also received Treasury approval the summer prior (July 2024) for ancillary costs needed to operationalize the capital asset. As part of its Corrective Action Plan, DMPED will commit to seeking expressed approval from the awarding Federal agency in cases where the project guidance may be unclear and where DMPED OGC has interpreted the guidance, in order to validate DMPED’s interpretation. As a result, DMPED will take the following steps outlined below: 1. Evaluate its procedures in identifying Activities Allowed or Unallowed and Allowable Costs/Cost Principles to ensure only expressly allowable expenses are charged to the program as required under 2CFR Section 200.403. Estimated Completion Date: July 6, 2025 2. Add internal controls and policies that include clearer protocols around seeking awarding Federal Agency approval in cases where DMPED OGC has interpreted the guidance, in order to validate DMPED’s interpretation of generalized categorical guidance. Estimated Completion Date: August 6, 2025 Contact: Darya Razavi, Program Manager, Office of the Deputy Mayor for Planning and Economic Development See Corrective Action Plan for chart/table
View Audit 360834 Questioned Costs: $1
Finding 569263 (2024-005)
Significant Deficiency 2024
Government of the District of Columbia
DC
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.406
The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to...
The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to be dispersed in fiscal year 2025 and DHCD will follow its internal control policies in accordance with 2 CFR Section 200.303. Contact: Kelly Ann Morrow, Housing Compliance Officer Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table
View Audit 360834 Questioned Costs: $1
Finding 569255 (2024-003)
Material Weakness 2024
Government of the District of Columbia
DC
Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303
The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. The process to manage card distribution is manual, utilizing paper forms. UPO is evaluating the current policy and procedures to identify areas for i...
The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. The process to manage card distribution is manual, utilizing paper forms. UPO is evaluating the current policy and procedures to identify areas for improvement, including additional validation steps. Any updates to the policy and procedures will be documented in the EBT Program Manual and shared with the District. Employees will be held accountable for their performance in following the policy and procedures as documented in the EBT Program Manual. The Quarterly UPO internal audits, and the Quarterly Regis audits will continue to assist in identifying areas for improvement. The EBT Manager and Supervisors will define and implement a process for additional review and validation of the daily paperwork with the Card Production Specialists to ensure compliance of policy and procedures. Contact: Joseph Cobb, Contracting Officers Technical Representative (COTR) and Payment Operation Center Manager Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569254 (2024-002)
Material Weakness 2024
Government of the District of Columbia
DC
Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303
The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, ident...
The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2025 Quality Control Corrective Action Plan reports. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact: Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569253 (2024-001)
Significant Deficiency 2024
Government of the District of Columbia
DC
Matching / Level of Effort / Earmarking Reporting § 200.303
The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual exp...
The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual expenditures for the Local match for Quality Control, Fraud Control, ADP Operations and Outreach. The DHS Accounting Team will meet quarterly to review the expenditure with DHCF and ensure it is recorded accurately. Condition 2 – An adjustment to reallocate $1,620,000 (DHHS Settlement Agreement) from federal funds to the local fund was not recorded in the DIFS general ledger. The adjustment was reflected accurately on the FY24 SF-425 for reporting purposes. To ensure the reallocation is adjusted annually, it will be included in the annual closing checklist to ensure compliance. The annual closing check list will be reviewed and updated by the Accounting Officer daily during the closing process. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table
View Audit 360834
Finding 569181 (2024-003)
Significant Deficiency 2024
Hebrew Academy Community School, INC
FL
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management of the School agrees with the findings and will coordinate with the State of Florida, Department of Agriculture the repayment of the contractually non-reimbursable use of funds.
Management of the School agrees with the findings and will coordinate with the State of Florida, Department of Agriculture the repayment of the contractually non-reimbursable use of funds.
View Audit 360775 Questioned Costs: $1
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