Corrective Action Plans

Finding 51332 (2022-003)

Significant Deficiency 2022

AZ

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

2022-003 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University use the R2T4 fo...

2022-003 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University use the R2T4 form for all calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid team is completing the training modules offered by Federal Student Aid to gain a better understanding of the R2T4 calculation process for programs offered in modules. Our processes will be updated to reflect these changes and ensure that future calculations are accurate and meet federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Ana Borjas, Student Financial Aid Director Planned completion date for corrective action plan: April 30, 2023

View Audit 53576

Finding 51331 (2022-002)

Significant Deficiency 2022

Sonoran University of Health Sciences

AZ

Student Financial Aid Reporting Significant Deficiency

2022-002 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the reporting system to COD be reviewed to ensure the information reported is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...

2022-002 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the reporting system to COD be reviewed to ensure the information reported is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director is meeting with a PowerFAIDS (reporting system) team member to assist me in identifying the cause for our student records to update, when data has not been modified by a financial aid staff member. Once the issue has been identified, we will document a process to ensure this occurrence does not occur in future quarters. Name(s) of the contact person(s) responsible for corrective action: Ana Borjas, Student Financial Aid Director Planned completion date for corrective action plan: April 30, 2023

View Audit 53576

Finding 51329 (2022-001)

Significant Deficiency 2022

Mid-America Christian University

OK

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan for Reference Number 2022-01; Student Financial Assistance Cluster: The University hired a new Director of Financial Aid (the ?Director?) in June 2022. The University has implemented weekly reviews of R2T4s beginning in July 2022 to help eliminate late returns and accuracy iss...

Corrective Action Plan for Reference Number 2022-01; Student Financial Assistance Cluster: The University hired a new Director of Financial Aid (the ?Director?) in June 2022. The University has implemented weekly reviews of R2T4s beginning in July 2022 to help eliminate late returns and accuracy issues regarding the return calculations. In August 2022, the Director of Financial Aid implemented the following corrective actions plan: ? We have created a system that requires two different staff members to review the R2T4 to ensure it is calculated accurately using the correct date of determination and amount of aid awarded/disbursed. This process also ensures that the correct term dates and any breaks are accounted for in the calculation. ? The first staff member must complete the R2T4 within 20 days of the date of determination to allow time for the second staff member to review the calculation. ? A second staff member verifies accurate processing of the R2T4 calculation prior to the funds being returned. Any return required will take place within 30 days of the date of determination to comply with University-established policy that R2T4 is to be completed within 30 days to ensure compliance with the 45-day requirement established by regulations. ? The first staff member will then double-check that return roster to ensure the correct funds and amounts were actually returned at COD. The double check on the return roster must be completed by day 37. ? Additional personnel will be trained to assist with the R2T4 process in the event of turnover and/or absence. ? The Director of Financial Aid will perform monthly quality assurance checks to see that the policies and procedures are followed. The Director of Financial Aid and both employees that are currently processing R2T4 will review the Self-Study Guide: Return of Title IV Funds by October 31, 2022. They will also view the 2022-2023 R2T4 for Clock-Hour Program Learning Track offered by the Department of Education by November 15, 2022. Mid-America Christian University?s Director of Financial Aid, Rita Castleberry, will serve as the responsible party to be sure this corrective action plan is followed as outlined. Rita can be reached at rita.castleberry@macu.edu or 405-703-8247.

View Audit 51931 Questioned Costs: $1

Finding 51317 (2022-001)

Significant Deficiency 2022

Leupp Schools, Inc.

AZ

Reporting Matching / Level of Effort / Earmarking Significant Deficiency § 200.327

Finding Number: 2022-001, 2021-002, 2020-002, 2019-007 Program Name/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042, 15.047 Contact Person: Lolita Paddock, Principal Anticipated Completion Date: June 3...

Finding Number: 2022-001, 2021-002, 2020-002, 2019-007 Program Name/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042, 15.047 Contact Person: Lolita Paddock, Principal Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The School has a policy to follow the minimum general standard accounting procedures to ensure submission of accurate reports. The school administration consisting of the business manager or business services consultant will submit SF-425 reports accurately, ensuring not to include the reporting of non-federal revenues and non-federal disbursements in each quarter of reporting to the federal government.

View Audit 50207

Finding 51290 (2022-002)

None 2022

Mississippi Alliance of Boys & Girls Clubs, Inc.

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Individuals Responsible for Corrective Action Plan: Dominique Dye, Mississippi Alliance Grant Administration LaKenya Evans, Mississippi Alliance Grant Administration Corrective Action: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting...

Individuals Responsible for Corrective Action Plan: Dominique Dye, Mississippi Alliance Grant Administration LaKenya Evans, Mississippi Alliance Grant Administration Corrective Action: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies. Anticipated Completion Date: October 1, 2023

View Audit 48169

Finding 51263 (2022-001)

Significant Deficiency 2022

Longwood Central School District

NY

Cash Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

2022-001. Internal Control Over Compliance United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Educati...

2022-001. Internal Control Over Compliance United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District will update its existing policies and written procedures to conform to Uniform Guidance requirements. Responsible Contact Person: Dr. Rodney Asse - Assistant Superintendent for Business Riverhead Central School District 814 Harrison Avenue - Riverhead, New York, 11901 Anticipated Completion Date: The District adopted a Federal Funds Procedural Manual on January 24, 2023.

View Audit 44022

Finding 51257 (2022-001)

Material Weakness 2022

Housing Authority of Owensboro

KY

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

Finding 2022-001 ? Accounting Controls ? Internal Controls over Financial Statement Preparation CFDA 14.850 & 14.871 ? Noncompliance and Material Weakness Corrective Action Plan: 1) The Finance Manager has completed the audit adjustments to transfer the cash balance from the fiscal year ending FY 2...

Finding 2022-001 ? Accounting Controls ? Internal Controls over Financial Statement Preparation CFDA 14.850 & 14.871 ? Noncompliance and Material Weakness Corrective Action Plan: 1) The Finance Manager has completed the audit adjustments to transfer the cash balance from the fiscal year ending FY 21 and has transferred the funds from the General Fund bank account to INC bank account. The Finance Manager will also begin clearing the intercompany accounts on a quarterly basis to decrease the complexity of account analysis and to keep the accounts from perpetually increasing. 2) The Finance Manager will review the retirement allocation percentages to see if they are accurately distributed. 3) The Finance Manager will not post any accrual reversals until after the completion of the audit to ensure the integrity of the accounts payable year end accrual entry. 4) The Finance Manager will ensure the fee accountant is well versed on the TAR HAP Authorities and their purpose within TAR. 5) The Finance Manager was aware of this issue, and it was previously addressed and corrected in October 2022. Anticipated Completion Date: 3/8/2023 Responsible Staff: Kim Sampson, Finance Manager Shauna Boom, Executive Director

View Audit 47338

Finding 51255 (2022-001)

Material Weakness 2022

Brown County Schools

IN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812-988-6601 Views of Responsible Official: Brown County Schools viewed this Internal Controls requirement as being fulfilled by Performance Services, Inc. (PSI) as part of their responsibilities as...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812-988-6601 Views of Responsible Official: Brown County Schools viewed this Internal Controls requirement as being fulfilled by Performance Services, Inc. (PSI) as part of their responsibilities as contractor for their sub-contractor?s certified payroll as it is addressed in PSI?s sub-contractor contract. The sub-contractor sends their certified payroll to PSI who verifies all information including Wage Rate requirements before rendering payment. Brown County Schools did not know that we were to complete this extra step. Description of Corrective Action Plan: Brown County Schools will require notification of certified payroll reviews be sent to us with the monthly work updates after the contractor has reviewed them for accuracy and compliance with prevailing wage requirements. Anticipated Completion Date: Effective immediately at conclusion of the 2020-2022 audit.

View Audit 43527

Finding 51253 (2022-033)

Material Weakness 2022

State of Delaware

DE

Student Financial Aid Material Weakness Reporting § 200.303

Reference Number: 2022-033 Prior Year Finding: 2021-008 Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: COVID-19 ? HEERF Student Aid Portion, COVID-19 ? HEERF Institutional Portion Assistance Listing Number: 84.425E, F Award N...

Reference Number: 2022-033 Prior Year Finding: 2021-008 Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: COVID-19 ? HEERF Student Aid Portion, COVID-19 ? HEERF Institutional Portion Assistance Listing Number: 84.425E, F Award Number and Year: P425E204740 (5/24/2020 ? 6/30/2023) P425F204690 (8/18/2020 ? 6/30/2023) Compliance Requirement: Reporting ? Special Reporting Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The College should review and enhance internal controls and procedures to ensure that it maintains documentation supporting the Annual Report and the quarterly student aid portion reports and that this documentation is available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College?s 2021 Year 2 Annual HEERF-Student Aid report table (Page 3 Table 8a Row 2) was corrected March 24, 2023 and in agreement with Delaware Tech?s student ledger detail (Banner student accounting system extract) when the federal reporting system was open for limited system data entry time. The Year 2 report was corrected and resubmitted as 2022 Year 3 Annual HEERF report filed. Filing is saved for audit review per federal system acceptance communicated. Additional Fiscal Accounting staff have trained to assist the Financial Aid Office with Quarterly HEERF Student Aid Reporting, report posting within 10 days post quarter end, and grant records management for immediate availability. The college continues to review and enhance our HEERF reporting internal controls with reports compiled and confirmed by a team ensuring multiple layers of reconciliation and final system report filing confirmation. Improved data summaries from system extracts with use of website tracking and snapshots at a single point-in-time are in place to support timely reporting and audit verification with the College?s quarterly and cumulative student award disbursement ledger detail. All website update requests will occur via use of the College?s Web Request ticketing system ending with a copy of the site update each quarter. Name(s) of the contact person(s) responsible for corrective action: Carol Rhodes, Assistant Vice President for Finance Planned completion date for corrective action plan: March 2023

View Audit 43524

Finding 51249 (2022-028)

Material Weakness 2022

State of Delaware

DE

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

Reference Number: 2022-028 Prior Year Finding: No Federal Agency: U.S. Department Homeland Security State Agency: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Publ...

Reference Number: 2022-028 Prior Year Finding: No Federal Agency: U.S. Department Homeland Security State Agency: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters), COVID-19 ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Award Number and Year: 4526-DR-DE (2022), 4566-DR-DE (2022), 4627-DR-DE (2022) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that DEMA enhance internal controls and procedures to ensure that FFATA reporting requirements are met and supporting documentation for submission is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DEMA finance section has created a group account for FFATA reporting using the group email DEMAFiscal@delaware.gov to enable anyone in that section to access, edit, and submit reports as needed. This will ensure that everyone in the finance section has access to information regardless of turnover. This will also share the workload and assist with timely reporting. Name(s) of the contact person(s) responsible for corrective action: Frances Cordell Manager, Support Services (302) 659-2244 (office) (302) 222-6565 (mobile) Planned completion date for corrective action plan: March 20, 2023

View Audit 43524

Finding 51243 (2022-026)

Material Weakness 2022

State of Delaware

DE

Matching / Level of Effort / Earmarking Material Weakness § 200.303

Reference Number: 2022-026 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment...

Reference Number: 2022-026 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Level of Effort Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The Division should review and enhance procedures and internal controls to ensure that it expends State funds in accordance with level of effort requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will review and enhance its procedures and internal controls to ensure that is expends State funds in accordance with level of effort requirements. This review is to include a more detailed procedure for gathering and organizing data from the state?s accounting system. Division program staff believe that this requirement was in fact met; however, the current process documentation is not clear enough to provide the level of support needed for the audit. Name(s) of the contact person(s) responsible for corrective action: Vivek Maharaj, DSAMH Grants Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51242 (2022-025)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Material Weakness Reporting § 200.303

Reference Number: 2022-025 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance ...

Reference Number: 2022-025 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will reevaluate its current process, implement proper controls for FFATA reporting standards, and ensure subawards are reviewed timely. In addition, staff will be assigned to verify information prior to being keyed into FSRS. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Planned completion date for corrective action plan: October 31, 2023

View Audit 43524

Finding 51239 (2022-022)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Material Weakness Reporting § 200.303

Reference Number: 2022-022 Prior Year Finding: 2021-020 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Awar...

Reference Number: 2022-022 Prior Year Finding: 2021-020 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Award Number and Year: H79TI083305 (9/30/2020 ? 9/29/2022) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will reevaluate its current process, implement proper controls for FFATA reporting standards, and ensure subawards are reviewed timely. In addition, staff will be assigned to verify information prior to being keyed into FSRS. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 43524

Finding 51229 (2022-021)

Material Weakness 2022

State of Delaware

DE

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

Reference Number: 2022-021 Prior Year Finding: 2021-015 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program M...

Reference Number: 2022-021 Prior Year Finding: 2021-015 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medicaid Cluster Assistance Listing Number: 93.767, 93.775, 93.777, 93.778 Award Number and Year: 2105DE5021 (10/1/2020 ? 9/30/2022), 2205DE5021 (10/1/2021 ? 9/30/2023) 2105DE5MAP (10/1/2020 ? 9/30/2021), 2205DE5MAP (10/1/2021 ? 9/30/2022) Compliance Requirement: Special Tests ? Provider Eligibility Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should reevaluate its current process and perform additional training for determining and monitoring provider eligibility. More thorough reviews and supervision should be placed around the provider eligibility processes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division is reevaluating the current process for validating non-Par provider eligibility. This includes developing additional training for determining and monitoring provider eligibility and researching best practices in this area. The Division will also complete more thorough reviews and exercise increased supervisory oversight around the provider eligibility processes. Name(s) of the contact person(s) responsible for corrective action: Kathleen Dougherty Planned completion date for corrective action plan: September 30, 2023

View Audit 43524

Finding 51228 (2022-020)

Material Weakness 2022

State of Delaware

DE

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2022-020 Prior Year Finding: 2021-016 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program M...

Reference Number: 2022-020 Prior Year Finding: 2021-016 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medicaid Cluster Assistance Listing Number: 93.767, 93.775, 93.777, 93.778 Award Number and Year: 2105DE5021 (10/1/2020 ? 9/30/2022), 2205DE5021 (10/1/2021 ? 9/30/2023) 2105DE5MAP (10/1/2020 ? 9/30/2021), 2205DE5MAP (10/1/2021 ? 9/30/2022) Compliance Requirement: Special Tests ? Managed Care Financial Audit Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The Division should implement procedures to ensure that it conducts or contracts for independent audits of its managed care providers at least once every three years and posts the results of those audits to their website. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will develop a process to ensure the contracted MCO?s have received an independent audit, as required, and that the results of that audit are posted to the website. In addition, the Division will also utilize our independent Actuary CPA to review the financial data of MCO?s as an additional step in the review process. Name(s) of the contact person(s) responsible for corrective action: Kathleen Dougherty Michele Stant Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51227 (2022-019)

Significant Deficiency 2022

State of Delaware

DE

Special Tests & Provisions Reporting Significant Deficiency § 200.303

Reference Number: 2022-019 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medic...

Reference Number: 2022-019 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medicaid Cluster Assistance Listing Number: 93.767, 93.775, 93.777, 93.778 Award Number and Year: 2105DE5021 (10/1/2020 ? 9/30/2022), 2205DE5021 (10/1/2021 ? 9/30/2023) 2105DE5MAP (10/1/2020 ? 9/30/2021), 2205DE5MAP (10/1/2021 ? 9/30/2022) Compliance Requirement: Special Tests and Provisions ? Medical Loss Ratio Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: The Division should review and enhance its procedures and controls regarding MLR reporting to ensure that supporting documentation is readily available upon audit request.Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will review internal controls and archiving process to ensure all required MLR reporting support documentation is provided in a timely manner during the audit. Name(s) of the contact person(s) responsible for corrective action: Michele Stant Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51226 (2022-018)

Material Weakness 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

Reference Number: 2022-018 Prior Year Finding: 2021-014 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program (...

Reference Number: 2022-018 Prior Year Finding: 2021-014 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program (CHIP) Assistance Listing Number: 93.767 Award Number and Year: 2205DE5021 (10/1/2021 ? 9/30/2023) Compliance Requirement: Period of Performance Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and enhance internal controls and procedures to ensure that it charges expenditures to the program that are incurred within an award?s allowable period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DMMA will review reported expenditures based on the date of the federal draw to ensure that the expenditures occured within the period reported. Name(s) of the contact person(s) responsible for corrective action: Unkyong Goldie Planned completion date for corrective action plan: September 30, 2023

View Audit 43524 Questioned Costs: $1

Finding 51224 (2022-017)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Material Weakness Reporting § 200.303

Reference Number: 2022-017 Prior Year Finding: 2021-013 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of State Service Centers Federal Program: COVID-19 ? Low-Income Home Energy Assistance Assistance Listi...

Reference Number: 2022-017 Prior Year Finding: 2021-013 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of State Service Centers Federal Program: COVID-19 ? Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Award Number and Year: 2001DELIEA (10/1/2019 ? 9/30/2021), 2101DELIEA (10/102020 ? 9/30/2022), 2010DEE5C6 (3/11/2021 ? 9/30/2022), 2201DELIEA (10/1/2021 ? 9/30/2023) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has developed internal controls and procedures to ensure that FFATA reporting requirments are met and subawards are reported accurately and timely to FSRS. Specifically, the Division and Fiscal staff will work together to collect required information from the contractors and enter the FFATA information into FSRS portal. All contracts will have additional pages (through appendices) to collect information for FFATA reporting. Name(s) of the contact person(s) responsible for corrective action: Christopher Antonio Haly Laasme-McQuilkin Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51223 (2022-016)

None 2022

State of Delaware

DE

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2022-016 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services (DSS) Federal Program: Temporary Assistance for Needy Families (TANF) Assist...

Reference Number: 2022-016 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services (DSS) Federal Program: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Award Number and Year: 20210DETANF (10/1/2019 ? 9/30/2025), 2222DETANF (10/1/2021 ? 9/30/2026) Compliance Requirement: Reporting ? ACF-196R, TANF Financial Report Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should review and update its reporting procedures and controls to ensure that ACF-196R TANF Financial Reports are submitted no later than 45 days after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has reviewed and updated its reporting procedures and controls to ensure all federal reports are submitted timely. The following specific actions have been taken to improve the current process. ? An internal controls checklist has been developed for Federal Financial Reporting. ? Federal Financial Report staff training was completed with OSEC grants unit. ? The frequency and due dates of Financial Reporting were distributed to leadership and Fiscal unit. ? Reminders on Submitting Federal Financial Reports are on Chief Fiscal calendar. Name(s) of the contact person(s) responsible for corrective action: Victor Ting ? DSS Chief of Administration Joanne Sunga ? DSS Social Service Chief Administration Planned completion date for corrective action plan: December 31, 2022

View Audit 43524

Finding 51221 (2022-014)

Significant Deficiency 2022

State of Delaware

DE

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2022-014 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Delaware Health Care Commission (DHCC) Federal Program: 1332 State Innovation Waivers Assistance Listing...

Reference Number: 2022-014 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Delaware Health Care Commission (DHCC) Federal Program: 1332 State Innovation Waivers Assistance Listing Number: 93.423 Award Number and Year: SIWIW200012 (1/1/2020 ? 12/31/2024) Compliance Requirement: Reporting ? Quarterly Performance Reports Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: DHCC should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later than 60 days after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DHCC will review and enhance its reporting procedures and controls to ensure timely reporting. Specifically, DHCC will make sure all reporting deadlines are added to DHCC calendar. Name(s) of the contact person(s) responsible for corrective action: Elisabeth Massa, DHCC Executive Director Planned completion date for corrective action plan: April 3, 2023

View Audit 43524

Finding 51218 (2022-013)

Significant Deficiency 2022

State of Delaware

DE

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Reference Number: 2022-013 Prior Year Finding: 2021-011 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Public Health Federal Program: COVID-19 ? Epidemiology and Laboratory Capacity for Inf...

Reference Number: 2022-013 Prior Year Finding: 2021-011 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Public Health Federal Program: COVID-19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number: 93.323 Award Number and Year: NU50CK000497 (8/1/2019 ? 7/31/2024) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should review and enhance internal controls and procedures to ensure that quarterly Progress Monitoring reports are filed timely and that it maintains documentation supporting timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Public Health (DPH) filed its quarterly Progress Monitoring reports timely but failed to maintain supporting documentation. DPH is saving all reports as PDF documents as they are submitted to the Federal Program via REDCap to timestamp the submission dates. The Federal Program announced that they were switching from the REDCap system to the CAMP system for compliance reporting. We verified that the CAMP system will not have the function to pull timestamped records, therefore we will continue the process of saving PDF documents from the new system, to show timely submission. DPH will continue evaluate the current process for submission of the compliance reporting to check for gaps in the process. Name(s) of the contact person(s) responsible for corrective action: Wes Holleger, Laboratory Deputy Director, Division of Public Health Planned completion date for corrective action plan: June 30, 2023

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Finding 51207 (2022-032)

Significant Deficiency 2022

State of Delaware

DE

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking § 200.303

No Reference Number: 2022-032 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to ...

No Reference Number: 2022-032 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that DTCC review procedures and controls pertaining to the eligibility of students for financial aid regarding the SAP 150% credit threshold. We further recommend that DTCC reviews the eligibility of other students enrolled during the 2022 and 2023 academic years and properly adjusts student accounts as necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office worked with members of our IT Applications and Web Services department to discover a failure in the script being run within Banner to identify the full student population related to the maximum credits allowed within a program of study. A system patch to the processing script is currently being developed and we anticipate this process to be in good working order April 2023 after testing. In order to remedy the error, the financial aid office audited all Fiscal Year 2022 activity. Of the 13,333 students enrolled Title IV aid eligible programs during the 2021-22 academic year, five students (.0003%) received federal aid erroneously without the opportunity to submit an appeal. The amount of Pell and Direct Loans disbursed for these students totaled $15,725, which reflects .0004% of the total Pell and Direct loan funds disbursed during the 2021-22 academic year by the college. We are currently taking corrective action on each student identified and will be returning all funds disbursed in error to the U.S. Dept. of Education. In addition, we are currently reassessing all Fiscal Year 2023 student records to identify and correct any student accounts not recognized in our reporting. Name(s) of the contact person(s) responsible for corrective action: Brian Keister, Collegewide Director of Financial Aid Brandi Niezgoda, Applications Manager ? IT Applications and Web Services Michael Rasberry, Senior Applications Development Specialist ? IT Applications and Web Services Planned completion date for corrective action plan: April 2023

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Finding 51206 (2022-031)

Significant Deficiency 2022

State of Delaware

DE

Student Financial Aid Special Tests & Provisions Reporting § 200.303

Reference Number: 2022-031 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to Jun...

Reference Number: 2022-031 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Compliance Requirement: Special Tests and Provisions: Enrollment Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that DTCC review procedures and controls pertaining to the reporting of enrollment status, particularly when a student?s status changes retroactively, to ensure that enrollment status is accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The college will implement the below corrective action plan and quality control measures. These measures include: 1. Having a single Registrar (or Registrar?s Office staff member) responsible for degree reporting. This person will be responsible for coordinating efforts and ensuring degree reporting is done correctly and in compliance. 2. The degree verify report will be completed at the end of each semester and during the middle of each subsequent semester to identify any late degree awards from the previous semester. 3. Monthly audits will run to identify any students who are missed during the two planned submissions. These students will be reported to the appointed Registrar who will manually enter them into the NSCH and NSLDS, if necessary. Name(s) of the contact person(s) responsible for corrective action: Amanda Thompson, Owens Campus Registrar Planned completion date for corrective action plan: March 2023 (immediately)

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Finding 51205 (2022-030)

Significant Deficiency 2022

State of Delaware

DE

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Reference Number: 2022-030 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to Jun...

Reference Number: 2022-030 Prior Year Finding: No Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2021 to June 30, 2022 Compliance Requirement: Special Tests and Provisions: Return of Title IV Funds Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that DTCC review its procedures and controls pertaining to the return of Title IV funds to ensure that refunds are properly calculated on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Please note there is no monetary value related to this finding. The above-mentioned finding is a result of DTCC not completing an R2T4 calculation for one student that had their academic record updated after the semester in question had ended through a hardship withdrawal process. Our spring 2022 semester ended on May 14, 2022. On June, 21, 2022, the student was granted a hardship withdrawal for all courses registered and the student record was backdated to update the college?s decision. While there are no changes to a student?s federal aid eligibility in these instances, we are aware a calculation should have been completed to acknowledge the update within the student academic record. In response to the finding, DTCC will extend the time period for when reports are ran that identify adjustments. In addition, the member of the college?s hardship withdrawal committee representing the financial aid office will notify individuals responsible for R2T4 calculations when committee approvals are decided. Name(s) of the contact person(s) responsible for corrective action: Brian Keister, Collegewide Director of Financial Aid Veronica Oney, Financial Aid Officer Planned completion date for corrective action plan: March 2023 (immediately)

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Finding 51196 (2022-009)

Significant Deficiency 2022

State of Delaware

DE

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2022-009 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 ? Unemployment Insurance Assistance Listing Number: 17.225 A...

Reference Number: 2022-009 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 ? Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI340502055A10 (10/1/2019 ? 12/31/2022), UI347072055A10 (4/1/2020 ? 6/30/2023), UI372152255A10 (10/1/2021 ? 12/31/2024) Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend the Division review and enhance procedures and controls to ensure that it retains documentation for claimant eligibility and that benefit payments are accurate in accordance with program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will continue to utilize and enhance of customer service management tools and centralize where documentation is retained. We will continue to review program requirements and ensure they are reviewed, and implemented, and processed correctly. We will review and ask for clarity regarding UIPLs when there is a discrepancy. We are also looking to modernization our systems to house all our documentations. Name(s) of the contact person(s) responsible for corrective action: Shannon Lolley ? UI Administrator Planned completion date for corrective action plan:

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