Corrective Action Plans

Finding 452472 (2022-001)

Significant Deficiency 2022

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Timely Submission of Enrollment DataEVMS has implemented a new student information system to assist with managing student data and enrollment reporting. The EVMS Information Technology developed a new report that will be automatically generated every Monday to show any status changes that occurred i...

Timely Submission of Enrollment DataEVMS has implemented a new student information system to assist with managing student data and enrollment reporting. The EVMS Information Technology developed a new report that will be automatically generated every Monday to show any status changes that occurred in the previous week. This report will be emailed every Monday to several areas, including the Registrar?s Office and Financial Services. The Registrar?s Office will reconcile the enrollment report that is sent to the National Student Clearinghouse every week to ensure the changes are being properly updated in the report. Enrollment reports will continue to be processed on a monthly basis to the National Student Clearinghouse which will be then sent to the National Student Loan Data System (NSLDS).Financial Services will serve as a secondary review after the fact for all students who have had a status change to go on a leave of absence, withdraw from EVMS, return from a leave of absence, or graduate off cycle. Financial Services will check NSLDS around 30 days after the change has occurred to ensure that the last enrollment report information is accurate and up to date. If there are any discrepancies with the status or last date of attendance, Financial Services will reach out to the Registrar and the Director of Financial Aid. The Director of Financial Aid will update the student?s record directly in NSLDS and the Registrar will ensure that the update is on the next version of the enrollment report so that it does not override the manual update.EVMS Financial Aid and Financial Services drafted a new policy to address the requirements and timing related to notifications of a status change for students. Once approved, the policy will be distributed to all departments impacted and training will be scheduled with responsible parties.The contact person for this finding is David Golay, Registrar.

View Audit 313465

Finding 452441 (2022-103)

Significant Deficiency 2022

Maricopa County

AZ

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Assistance Listings number and program name: 21.023 COVID-19 Emergency Rental Assistance ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: June 30, 2023Concur: The Maricopa County Human Services ...

Assistance Listings number and program name: 21.023 COVID-19 Emergency Rental Assistance ProgramDepartment: Maricopa County Human ServicesContact Person(s): Nicole Forbes, Finance Manager, Human Services Department.Anticipated completion date: June 30, 2023Concur: The Maricopa County Human Services Department (HSD) concurs that the payments noted by the Office of the Auditor General had suspicious activity. The payments noted represent less than .06% of Emergency Rental Assistance (ERA) financial transactions that the County processed in fiscal year 2022. In FY 2022, the HSD provided nearly $75.8 million in rental assistance, which equated to 9,940 financial transactions and 63,265 months of rental assistance for households living in Maricopa County. To help mitigate control discrepancies, the County has continued to strengthen internal controls from the inception of the ERA program. In July-September 2021, HSD implemented review of property information on the Maricopa County Assessor?s website for certain rental assistance applications on a case-by-case basis. However, HSD did not document those reviews or implement the review program-wide until September 2022. In September 2022, HSD updated internal controls through a revision of the ERA policy and process manual to require property information to be reviewed and also documented. In addition, in November 2022, the County worked with our banking institution to implement additional bank verification controls to more accurately and timely verify vendor banking information to further ensure payments were being sent to the approved landlord/property/manager/vendor. The County will continue with these internal controls to ensure accurate payments are processed.

View Audit 313445 Questioned Costs: $1

Finding 452437 (2022-024)

Significant Deficiency 2022

State of New Jersey

NJ

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

FINDING # 2022-024No finding in prior yearThe New Jersey Department of Labor and Workforce Development (DLWD) has a policy in place for processing tuition reimbursements that are performed by the Department?s Accounts Payable unit. The policy was reviewed by the Office of Finance & Accounting (F&A)...

FINDING # 2022-024No finding in prior yearThe New Jersey Department of Labor and Workforce Development (DLWD) has a policy in place for processing tuition reimbursements that are performed by the Department?s Accounts Payable unit. The policy was reviewed by the Office of Finance & Accounting (F&A) and internal control procedures were enhanced to ensure that fiscal cutoff measures were appropriately addressed. Tuition reimbursement procedures include having the requests forwarded to the responsible Supervising Analyst in the Appropriations/Accounting unit for final review and approval to ensure the proper fiscal period is charged. The correcting transactions were completed during the Single Audit timeframe to remediate the findings by charging and reimbursing the proper fiscal year accounts. The DLWD will continue its efforts to ensure compliance and that all charges applied to Federal awards are within the specified period of performance going forward.COMPLETION DATE/CONTACT PERSON December 31, 2023Ruslana Nagorniak(609) 984-7678Ruslana.Nagorniak@dol.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 452430 (2022-023)

Significant Deficiency 2022

State of New Jersey

NJ

Eligibility Special Tests & Provisions Significant Deficiency § 200.303

FINDING # 2022-0232021-0202020-0072019-0162018-0082017-003The Department of Human Services? Division of Medical Assistance and Health Services (DMAHS) has unsuccessfully attempted to gain access to data files that would provide current licensure data to our contracted vendor from the State?s licensi...

FINDING # 2022-0232021-0202020-0072019-0162018-0082017-003The Department of Human Services? Division of Medical Assistance and Health Services (DMAHS) has unsuccessfully attempted to gain access to data files that would provide current licensure data to our contracted vendor from the State?s licensing agencies. Continuing efforts to outreach providers by sending a license expiration letter to providers 45 days prior to the license expiration date have also been less than successful. Access concerns have discouraged the State?s efforts to deny claims because of expired licenses. It is important to note that the State?s expectations are that providers are properly licensed, but have failed to communicate this information to our contracted vendor. Licensure information for all enrolling providers and those subject to revalidation are also screened in accordance with ACA requirements.DMAHS efforts to achieve compliance with regard to provider licensing in coordination with the State?s contracted vendor remains ongoing and the importance of having license information on file for the providers being enrolled will again be reiterated and reinforced through communications with the contracted vendor and their staff. The vendor has also been approved to continue taking screenshots of providers? licensing information from licensing websites in lieu of the provider sending in paper copies. These ongoing efforts and actions will help to ensure that licensing information is captured and maintained for each provider and the State?s compliance with documenting provider licensing continues to improve and move towards full compliance in future periods.COMPLETION DATE/CONTACT PERSON Fiscal Year 2023Carlton Carter(609) 588-7159Carlton.Carter@dhs.nj.gov

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Finding 452429 (2022-022)

Significant Deficiency 2022

State of New Jersey

NJ

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

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and...

FINDING # 2022-0222021-019Based on this audit finding recommendation, Section 7.25.1(B) of the MCO Contract has been updated effective January 2023. The update removes language requiring audits in accordance with generally accepted accounting principles and generally accepted auditing standards and specifies that an AUP report is acceptable per guidance provided under Medicaid and CHIP Managed Care Final Rule (CMS-2390-F) Frequently Asked Question number Q10.COMPLETION DATE/CONTACT PERSON January 2023Robert Durborow609-775-7298Robert.Durborow@dhs.nj.gov

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Finding 452428 (2022-021)

Significant Deficiency 2022

State of New Jersey

NJ

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

FINDING # 2022-021No finding in prior yearThe Department of Children and Families (DCF) will review and enhance its procedures and controls to ensure that expenditures charged to the program are incurred within each grant award?s specified period of performance.Further, as the federal SSBG grant awa...

FINDING # 2022-021No finding in prior yearThe Department of Children and Families (DCF) will review and enhance its procedures and controls to ensure that expenditures charged to the program are incurred within each grant award?s specified period of performance.Further, as the federal SSBG grant award cited has a period of performance that remains open through September 2023, DCF has adjusted the four transactions that were posted incorrectly to another available funding source and ensured that all transactions presently recorded are now in compliance and within the specified period of performance.COMPLETION DATE/CONTACT PERSON Fiscal Year 2024Steven M. Dodson(609) 888-7555Steven.Dodson@dcf.nj.gov

View Audit 313443 Questioned Costs: $1

Finding 452421 (2022-019)

Significant Deficiency 2022

State of New Jersey

NJ

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

FINDING # 2022-019No finding in prior yearAll performance and special reports noted in the audit finding must be approved by the Applied Public Policy Research Institute for Study and Evaluation (APPRISE - USDHHS Consultants) before they are submitted to USDHHS. The final reports noted as exceptions...

FINDING # 2022-019No finding in prior yearAll performance and special reports noted in the audit finding must be approved by the Applied Public Policy Research Institute for Study and Evaluation (APPRISE - USDHHS Consultants) before they are submitted to USDHHS. The final reports noted as exceptions were not submitted on time due to pandemic related complications, staff retirements and communication issues with APPRISE. As recommended, the DCA has reviewed current reporting procedures and Program staff will be assigned the responsibility to prepare all reports, work with APPRISE to obtain required approvals, and submit the all required reports on a timely basis. Reporting due dates and deadlines will be documented to ensure that initial reports are produced timely. The timeframe needed to coordinate with the APPRISE consultants for reviews and updates to the reports will also be built into the process so that final reports are submitted to USDHHS by the due date. All reporting procedures will be documented and distributed to LIHEAP program staff. COMPLETION DATE/CONTACT PERSON June 30, 2023Fidel Ekhelar(609) 815-3905Fidel.Ekhelar@dca.nj.gov

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Finding 452420 (2022-018)

Significant Deficiency 2022

State of New Jersey

NJ

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

FINDING # 2022-018No finding in prior yearThe DCA staff responsible for the LIHEAP cash management function retired prior to this audit period without a proper transition of these tasks and there was also a delay in refilling the position. As recommended, the DCA has reviewed current procedures and...

FINDING # 2022-018No finding in prior yearThe DCA staff responsible for the LIHEAP cash management function retired prior to this audit period without a proper transition of these tasks and there was also a delay in refilling the position. As recommended, the DCA has reviewed current procedures and controls regarding cash drawdown approvals and has developed a Policy Memo that details the Payment Management System (PMS) drawdown procedures going forward. For each request made, a Contract Administrator will produce a Business Object report for all transactions to be included in the drawdown and will send the report to the Program staff for review and approval that the amounts contained in the report are correct. Once the Program staff review is complete, the approved Business Object report will be forwarded with a cover email to the Division Fiscal Unit staff responsible for drawing down the funds in PMS for final processing.COMPLETION DATE/CONTACT PERSON March 27, 2023Fidel Ekhelar(609) 815-3905Fidel.Ekhelar@dca.nj.gov

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Finding 452415 (2022-016)

Material Weakness 2022

State of New Jersey

NJ

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.306 § 200.403

FINDING # 2022-016No finding in prior yearDue to the COVID-19 pandemic and the resulting remote teleworking period that was in place at DOH during the FY 2022 audit period, some payment documents were approved remotely without physical documents in hand, and the payment documentation for the 17 of 6...

FINDING # 2022-016No finding in prior yearDue to the COVID-19 pandemic and the resulting remote teleworking period that was in place at DOH during the FY 2022 audit period, some payment documents were approved remotely without physical documents in hand, and the payment documentation for the 17 of 60 ELC general disbursement transactions examined were either not delivered to the office to be filed yet or have been delivered but misfiled. DOH Central Accounts Payable will review and improve its current procedures and controls to ensure all physical payment documents are reviewed, approved, and filed correctly under the current hybrid remote working conditions in place now since the pandemic ceased.COMPLETION DATE/CONTACT PERSON April 11, 2023Michael Palasciano(609) 376-8518Michael.Palasciano@doh.nj.gov

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Finding 452414 (2022-015)

Material Weakness 2022

State of New Jersey

NJ

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

FINDING # 2022-0152021-017With the Corrective Action Plan (CAP) previously developed as a result of the prior year 2021 audit finding, the Department?s Grants Unit with coordination from ELC program fiscal staff added a new function to the SAGE system that pulls all subaward data for all of ELC usin...

FINDING # 2022-0152021-017With the Corrective Action Plan (CAP) previously developed as a result of the prior year 2021 audit finding, the Department?s Grants Unit with coordination from ELC program fiscal staff added a new function to the SAGE system that pulls all subaward data for all of ELC using its assigned ALN number 93.323. This system change was implemented in September 2022 that allows SAGE to pull data by CFDA number and enables the ELC fiscal staff to access all ELC subawards. ELC fiscal staff also has a reminder set to report at the end of each month, to enter FFATA information into FSRS, and to upload each report to SharePoint ELC Document Library at the end of each month.As per the prior year CAP created in September 2022, FFATA information for ELC subawards began being entered into FSRS on September 1, 2022.COMPLETION DATE/CONTACT PERSON September 2022Secil Onat(609) 913-5308Secil.Onat@doh.nj.gov

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Finding 452399 (2022-009)

Material Weakness 2022

State of New Jersey

NJ

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING # 2022-009No finding in prior yearThe Department of Community Affairs (DCA) has internal controls and procedures in place to ensure that required subawards are reported timely to FSRS in accordance with FFATA reporting requirements. The Homeowner Assistance Fund award received by DCA was uni...

FINDING # 2022-009No finding in prior yearThe Department of Community Affairs (DCA) has internal controls and procedures in place to ensure that required subawards are reported timely to FSRS in accordance with FFATA reporting requirements. The Homeowner Assistance Fund award received by DCA was unique in that it was planned and fully reallocated via Memorandum of Understanding (MOU) agreement to a DCA affiliate organization to administer on the State?s behalf. As a result, the DCA did not initially believe this single reallocation transaction was subject to FFATA reporting requirements. The Accountability Officer at the affiliate organization will be involved should another program and contractual arrangement of this type occur and will ensure that the FSRS reporting is done timely. No further subaward transactions are expected to be processed by DCA as the full allocation was disbursed to our affiliate organization upon receipt of the award and execution of the MOU.COMPLETION DATE/CONTACT PERSON Fiscal Years 2023-2024John Alexy(609) 913.4385John.Alexy@dca.nj.gov

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Finding 452398 (2022-008)

Material Weakness 2022

State of New Jersey

NJ

Reporting Matching / Level of Effort / Earmarking § 200.303

FINDING # 2022-008No finding in prior yearU.S. Treasury?s COVID-19 Emergency Rental Assistance Program (ERA) was established in 2021 to support housing stability throughout the pandemic by providing assistance payments for renters facing eviction. The Department of Community Affairs (DCA) is a dire...

FINDING # 2022-008No finding in prior yearU.S. Treasury?s COVID-19 Emergency Rental Assistance Program (ERA) was established in 2021 to support housing stability throughout the pandemic by providing assistance payments for renters facing eviction. The Department of Community Affairs (DCA) is a direct recipient of ERA funding for use in preventing evictions for over 70,000 families throughout the State of New Jersey.Since the rollout of the new ERA program back in 2021, the reporting requirements and guidance provided by U.S. Treasury to ERA recipients evolved with numerous changes and updates posted that also required DCA to change and update systems over time. As the programs continued to evolve so did DCA?s reporting process. U.S. Treasury initially required monthly reporting starting in April 2021, through which ERA recipients provided U.S. Treasury with very high-level counts of the numbers of households receiving assistance and the amounts of ERA funds distributed. The monthly reporting requirement was then discontinued after the June 30, 2022 submission and thereafter, U.S. Treasury shifted the ERA Reporting guidance to be focused primarily on the quarterly reporting requirements and also amended those reporting requirements going forward.When preparing monthly and quarterly reports, DCA?s data source used has always been the most reliable one at the time the report was due in order to ensure accuracy of information reported to U.S. Treasury. As previously stated, DCA?s systems evolved as needed in order to keep up with the constant changes in reporting requirements for the ERA program.? At the inception of the program, reporting was done from the primary Podio system that obligated and requested payments.? DCA then worked to build the necessary reports from the MRI system that generated ERA payments in order to trace payments back to checks issued ? representing distributions incurred.? Most recently DCA has been working to reconcile MRI with the State?s NJCFS accounting system to further validate the MRI data. Over time variances have been identified that affect reporting such as void and uncashed check actions.DCA recognizes the need to ensure supporting documentation used to prepare quarterly and other required reports for Treasury is captured and retained for audit purposes. DCA continues to build?a three-way reconciliation between the three primary systems to document explainable variances among the systems, such as timing differences, voids, returned items, etc. DCA has implemented a corrective action plan to enhance the availability of supporting documentation for ERA Treasury reporting.Corrective Action Plan:A. ERA Monthly reports are no longer required by Treasury. No further action is needed.B. ERA Quarterly Reports and Final ReportsI. On a monthly basis, Podio, MRI and Treasury data will be reconciled with variances identified (typically voids and uncashed checks).II. The Quarterly report files will be generated for retention, and an explanatory memo will accompany it. The memo will include the following:Quarterly Reporting Explanatory Memo:Contents:1. Source of Data used to generate the reports.a. If the source changed from the prior quarter, then an explanation will be provided.2. Date the source data was pulled.a. Listed by source if multiple sources are being used.3. Changes in approach.a. Any change in the approach used to prepare the reports will be documented, including internal changes and those issued by US Treasury.b. If Treasury issues guidance that changes reporting requirements, then such guidance will be included as an attachment to the memo.4. Recommendation by the Program Director, or his/her delegate, to proceed with submitting the Report.5. If an extension was requested, the memo will be updated to include the reason and justification for the extension.6. Submission Confirmation. Documented confirmation by DCA, or its delegate, that the quarterly report was submitted.7. At times, Treasury makes changes to the portal that are not communicated ahead of time. Any change or issues with the submission will be documented.8. DCA will download a copy of the final submission file from DCA?s portal.9. The memo, submission, .csv files, and final PDF file from treasury?s portal will be saved to a secure folder.?COMPLETION DATE/CONTACT PERSON June 30, 2023Elena Gaines(609) 913-4468Elena.Gaines@dca.nj.gov

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Finding 452395 (2022-007)

Material Weakness 2022

State of New Jersey

NJ

Subrecipient Monitoring Material Weakness Reporting § 200.303

FINDING # 2022-007No finding in prior yearIn recent years, the DLWD has transitioned from a manual contract process to a web-based system (i.e., SAGE and IGX systems) and has also experienced changes in personnel responsible for the contracting process. Although progress has been made with getting ...

FINDING # 2022-007No finding in prior yearIn recent years, the DLWD has transitioned from a manual contract process to a web-based system (i.e., SAGE and IGX systems) and has also experienced changes in personnel responsible for the contracting process. Although progress has been made with getting the FFATA Reporting Unit access to these automated systems, the DLWD will continue to enhance the communication between the offices that prepare and approve the contracts/agreements and the FFATA Reporting Unit. DLWD will also develop procedures to ensure that timely and accurate information is provided to the FFATA Reporting Unit and that group will also be included in the grant approval process so the unit is notified timely.COMPLETION DATE/CONTACT PERSON December 31, 2023Ahmanish Robinson(609) 984-4356Ahmanish.Robinson@dol.nj.gov

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Finding 452389 (2022-005)

Significant Deficiency 2022

State of New Jersey

NJ

Eligibility Special Tests & Provisions Significant Deficiency § 200.303

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

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

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Finding 452388 (2022-004)

Significant Deficiency 2022

State of New Jersey

NJ

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

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

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

View Audit 313443 Questioned Costs: $1

Finding 452387 (2022-003)

Material Weakness 2022

State of New Jersey

NJ

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

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

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

View Audit 313443 Questioned Costs: $1

Finding 452381 (2022-002)

Material Weakness 2022

State of New Jersey

NJ

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

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

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

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Finding 451353 (2022-001)

Material Weakness 2022

Creighton University

NE

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

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

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

View Audit 313372

Finding 449989 (2022-007)

Material Weakness 2022

Mayo Clinic

MN

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

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

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

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Finding 449983 (2022-005)

Significant Deficiency 2022

Mayo Clinic

MN

Matching / Level of Effort / Earmarking Eligibility

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

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

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Finding 449982 (2022-004)

Significant Deficiency 2022

Mayo Clinic

MN

Matching / Level of Effort / Earmarking Reporting

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

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

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Finding 449981 (2022-003)

Material Weakness 2022

Mayo Clinic

MN

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

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

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

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Finding 449980 (2022-001)

Material Weakness 2022

Mayo Clinic

MN

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

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

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

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Finding 449964 (2022-012)

Significant Deficiency 2022

State of Utah

UT

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

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

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

View Audit 313334

Finding 449962 (2022-006)

Material Weakness 2022

State of Utah

UT

Student Financial Aid Subrecipient Monitoring Eligibility § 200.303

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

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

View Audit 313334

Corrective Action Plans

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