Corrective Action Plans

Finding 34897 (2022-001)

Significant Deficiency 2022

Emergycare Inc.

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-001: Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to est...

Finding 2022-001: Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the federal award to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Recipients of Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded from their reporting certain amounts attributable to implicit price concessions. The adjustment needed within the PRF report to correct the exclusion of implicit price concessions decreased cumulative total year over year lost revenues from $2,727,305 to $2,471,405 on total cumulative reported on distributions of PRF funding of $1,161,130. Corrective Action Plan: EmergyCare Inc. agrees with the finding and has implemented controls sufficient to identify and correct errors prior to the completion of PRF reporting, which will include a review of the most recent guidance published by HRSA as well as a separate formal review and approval of the information being reported by an individual with an appropriate amount of knowledge surrounding the Provider Relief Fund. EmergyCare Inc. will update revenue the amounts reported in the Provider Relief Fund reporting portal during the next available reporting period. Contact Person: Abigail Johnson, Director of Finance 1926 Peach Street Erie, PA 16502 Expected Date of Resolution: The policies are expected to be updated effective March 1, 2023. The Provider Relief Fund reporting portal will be updated in the next available reporting period which ends March 31, 2023.

View Audit 32339

Finding 34867 (2022-002)

None 2022

Universidad Interamericana De Puerto Rico, Inc.

PR

Student Financial Aid Subrecipient Monitoring Reporting

Enrollment Reporting Student - Rodriguez Peria, Joan; ID #M00601823; Term 2022-13 Cause The student's Graduated (G) status was not reported to the NSLDS. The student's graduation application was dated December 2, 2021, but was not paid and submitted until February 12, 2022. The student's degree ...

Enrollment Reporting Student - Rodriguez Peria, Joan; ID #M00601823; Term 2022-13 Cause The student's Graduated (G) status was not reported to the NSLDS. The student's graduation application was dated December 2, 2021, but was not paid and submitted until February 12, 2022. The student's degree was certified in our Banner system on February 23, 2022. By the certification date, the "Graduate-Only" file transmissions to the Clearinghouse (NSCH) for the 2022-13 term had ceased. Once the file transmission for a term ceases, any cases has to be manually reported at NSLDS. Unfortunately, this case was not reported to NSLDS. Action Once the circumstances of this case were identified, the student's status update to a (G) Graduate in NSLDS has been intended several instances over the past few weeks and is still in process due to problems with the NSLDS modernized website. The Electronic Announcement ID: GENERAL-22-76 reports open issues with the NSLDS modernized website. Corrective Action Plan According to the Graduation Certification Calendar submitted to the registrars, we will develop a monitoring process to identify students certified as graduate past the certification deadline. These students will be referred to the registrars for immediate certification at the NSLDS and to the Management Compliance Office for verification at the NSLDS. Contact persons: Mrs. Patricia Alvarez, Ph. D. Associate Vice President of Academic Affairs Prof. Evelyn Aviles Institutional Director for Academic Affairs and Student Services

View Audit 31533

Finding 34866 (2022-001)

None 2022

Universidad Interamericana De Puerto Rico, Inc.

PR

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

R2T4 Late Return Student Jean Morales Cruz; ID #E00542118; Term 2022-10 Cause This is an exceptional case where the student reinstalled the enrollment after a withdrawal process was processed. ? Student enrolled in course CMEM 0291, Section 51806 (EMS Internship) for a total of de 9 credits at t...

R2T4 Late Return Student Jean Morales Cruz; ID #E00542118; Term 2022-10 Cause This is an exceptional case where the student reinstalled the enrollment after a withdrawal process was processed. ? Student enrolled in course CMEM 0291, Section 51806 (EMS Internship) for a total of de 9 credits at the beginning of term 202210. ? On September 7, 2021, the professor indicated that the student had not been attending the course and a total withdrawal was processed, since this was the only course in which student was enrolled for the term. ? The R2T4 calculation was performed and the TIV award cancelled. ? Subsequently, on September 29, the Registrar's office received a certification of the student's attendance to the course and the student's enrollment was reinstalled and the financial aid re awarded. ? Upon finalizing the term, the professor annotated an administrative withdrawal (UW) for the student with the last date of attendance as of October 18, 2021. But the administrative withdrawal was not properly recorded due to previous R2T4 existing record on system and the TIV return not processed on a timely manner. Action Once the circumstances of this case were identified, the R2T4 was reprocessed on June 22, 2022 and the corresponding return of the 50% of the award was completed. Corrective Action Plan The San German campus established a procedure to reinforce the internal communication between the corresponding offices to ensure a proper process for any enrollment reinstalled after an R2T4 process was performed for the same period. 1. The Dean of Academic Affairs receives and signs the student's request for re enrollment in courses. He will submit the request to the Enrollment Manager for the reinstallation process. 2. The Enrollment Manager will evaluate the request and upon approval will run the RWOTIVE- Automatic Registration Reinstatement process. This process will cancel the previous student's withdrawal record, the financial aid adjustment and register the adjustments to the student's account. 3. Once these steps are completed, the Enrollment Manager will notify the Registrar to change the enrollment status in the system and reinstall the courses. 4. Once the Registrar has completed the process, the Bursars Office will validate the total enrollment costs and the Financial Aid Office will be notified for the processing of the financial aid. Also, the Institutional Financial Aid Office designed the report SWOBJAC (Reinstalled Students with Active Total Withdrawal) to identify any student who reinstalled enrollment and an existing R2T4 record is active in our system for the same period. The report will be generated automatically at the end of each week and sent to the Enrollment Manager to identify any pending case. Contact persons: Mrs. Vilma S. Martinez Acting Chancellor San German Campus Mrs. Glenda Diaz Maldonado Institutional Financial Aid Director

View Audit 31533

Finding 34810 (2022-002)

Material Weakness 2022

Triad Local School District

OH

Subrecipient Monitoring Cash Management School Nutrition Programs § 200.208 § 200.305

Finding Number: 2022-002 Planned Corrective Action: The District has initiated an internal audit reconciliation system to confirm each month that all reimbursable breakfast and lunch reports agree. Anticipated Completion Date: 07/01/2022 Responsible Contact Person: Neil Laughbaum, Director of Oper...

Finding Number: 2022-002 Planned Corrective Action: The District has initiated an internal audit reconciliation system to confirm each month that all reimbursable breakfast and lunch reports agree. Anticipated Completion Date: 07/01/2022 Responsible Contact Person: Neil Laughbaum, Director of Operations

View Audit 32571

Finding 34786 (2022-003)

Significant Deficiency 2022

Panthera Corporation

NY

Matching / Level of Effort / Earmarking § 200.303 § 200.306

We already implemented a formal review and approval process in 2023 and anticipate this finding to be resolved on our next year audit. We will also ensure the review and approval is properly documented.

View Audit 34492

Finding 34783 (2022-003)

None 2022

Randall University

OK

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

FINDING 2022-003? R2T4 Calculation Program Name: Federal Direct Student Loan Program Federal Pell Grant Program Federal Supplemental Educational Opportunity Grant ALN and Program Expenditures: 84.268 ($1,119,033) 84.063 ($684,817) 84.007 ($34,837) Award Number: P268K223315 P063P213315 P...

FINDING 2022-003? R2T4 Calculation Program Name: Federal Direct Student Loan Program Federal Pell Grant Program Federal Supplemental Educational Opportunity Grant ALN and Program Expenditures: 84.268 ($1,119,033) 84.063 ($684,817) 84.007 ($34,837) Award Number: P268K223315 P063P213315 P007A213421 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $26.85 (84.268) $97.40 (84.007) Condition Found: The Title IV funds were not returned timely for two of the forty students in the compliance testing sample. In addition, the R2T4 was not calculated correctly for two of the three students noted above. The incorrect number of days in the semester was used for both students. The remaining R2T4s calculated by the University were reviewed. Two additional R2T4s were not completed timely and one of the additional R2T4s was not calculated correctly. Federal Pell Grant funds returned for not beginning a module course were not excluded from the R2T4 calculation. Corrective Action Plan: Management agrees with this finding. ? For the first student in question, the R2T4 was completed timely, but the incorrect number of days was used in the R2T4 calculation. $26.85 of Federal Direct Loans were returned to the Department of Education in December 2022. ? For the second student in question, the R2T4 was completed and accepted late by the third-party servicer. In addition, the incorrect number of days was used in the R2T4 calculation. An additional $65.59 of Federal Pell Grant funds were disbursed to the student in December 2022. ? For the third student in question, the R2T4 was not completed timely and accepted late by the third-party servicer. The R2T4 was not completed until April 2022 which was more than forty-five days after the date of determination. ? For the fourth student in question, the incorrect Federal Pell Grant disbursed figure was used in the calculation. An additional $97.40 of FSEOG funds were returned in December 2022. In addition, the R2T4 was not calculated within 45 days of the date of determination, so the original funds were returned late. ? For the fifth student in question, the R2T4 was not reviewed and approved by the TPA within 45 days of the date of determination. The correct post-withdrawal disbursement was made in August 2022. Anticipated Completion Date: The corrective action was completed in November 2022. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 33952

Finding 34780 (2022-001)

Material Weakness 2022

Randall University

OK

Reporting Matching / Level of Effort / Earmarking

FINDING 2022-001 ? Financial Close and Reporting Condition Found: During our audit, we noted the following: ? The University did not record the expenses related to the Paycheck Protection Program loan or HEERF funds correctly. Instead of recognizing qualified expenses as revenue, the University ...

FINDING 2022-001 ? Financial Close and Reporting Condition Found: During our audit, we noted the following: ? The University did not record the expenses related to the Paycheck Protection Program loan or HEERF funds correctly. Instead of recognizing qualified expenses as revenue, the University reduced the related expense accounts. ? Discounts for El Camino online students were not recorded correctly. Corrective Action Plan: Management agrees with the auditors? finding. Randall University, beginning in the Fall of 2021 began using an outside accounting firm to assist our business office, finance staff, and financial aid staff with financial reporting and accounting. The contract accounting firm was used in 2021-2022 to address many financial reporting and accounting processes. In response to this finding, Randall University will have an independent review of non-standard journal entries added to the contract accountant?s scope-of-work as a part of Randall University?s financial closing and reporting processes. The contract accountant will communicate with the auditing firm to seek guidance and requirements to better address this issue. Anticipated Completion Date: The corrective action is in process and will completed by June 2023. Contact Person: Todd Jenson, CFO 405-912-9475

View Audit 33952

Finding 34760 (2022-003)

Material Weakness 2022

Snohomish County

WA

Matching / Level of Effort / Earmarking Subrecipient Monitoring

See Corrective Action Plan for chart/table

View Audit 34269

Finding 34755 (2022-003)

Significant Deficiency 2022

Florence County

WI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214 § 200.303

Action planned/taken in response to finding: Train staff on 1. Sam.gov and ELPS sites 2. Collecting a certification from entity (SBA Form 1624, Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion Lower Tier Covered Transactions) 3. Adding a clause or condition to the...

Action planned/taken in response to finding: Train staff on 1. Sam.gov and ELPS sites 2. Collecting a certification from entity (SBA Form 1624, Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion Lower Tier Covered Transactions) 3. Adding a clause or condition to the covered transaction with entity (2 CFR section 180.300) Name(s) of the contact person(s) responsible for corrective action: Kim Merrill, Finance Manager Planned completion date for corrective action plan: Staff Training ? November 2023

View Audit 31014

Finding 34754 (2022-001)

Material Weakness 2022

Miles City Eagles Manor

MT

HUD Housing Programs Matching / Level of Effort / Earmarking

Miles City Eagle Manor Corrective Action Plan June 30, 2022 2022-001 Delinquent Debt Payments Underpayment of the flex subsidy loan On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the paym...

Miles City Eagle Manor Corrective Action Plan June 30, 2022 2022-001 Delinquent Debt Payments Underpayment of the flex subsidy loan On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the payments be made from surplus cash. The Organization has not received correspondence concerning these suggestions as of the date on this report, November 3, 2022. Karen Burkett, the Managing Agent, will work with the Organization to resolve this matter. The anticipated completion date is June 30, 2023.

View Audit 37803

Finding 34744 (2022-002)

Significant Deficiency 2022

West Central Wisconsin Workforce Development Board, Inc.

WI

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

Earmarking Requirements Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Earmarking Requirements Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The entity has addressed this in the current year by providing additional training and expectations set forth to the subrecipient (WRI). Additionally, the Board has worked with DWD to ensure the requirement will be met in the current year. Name of the contact person responsible for corrective action: Jon Menz Planned completion date for corrective action plan: June 30, 2023 If involved agencies have any questions regarding this plan, please call Jon Menz at 715-235-8393

View Audit 36864

Finding 34740 (2022-003)

Significant Deficiency 2022

J.f. Drake State Community and Technical College

AL

Student Financial Aid Eligibility Reporting

3) Finding 2022-003 ? Student Financial Assistance ? Enrollment Reporting Management?s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The...

3) Finding 2022-003 ? Student Financial Assistance ? Enrollment Reporting Management?s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its controls and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: Mattavia Ward, Director of Admissions Implementation Date: Immediately

View Audit 36189

Finding 34737 (2022-001)

Significant Deficiency 2022

Florida Southern College

FL

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

2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: So that we do not have to rely upon other offices to notify the Financial Aid Office of students not returning, the College has developed a report to detect this condition. We ran the report and no additional students were found to be in this condition. At a minimum, this report will be run on a monthly basis. Name(s) of the contact person(s) responsible for corrective action: William Healy Planned completion date for corrective action plan: July 2022

View Audit 33995

Finding 34730 (2022-003)

Material Weakness 2022

Melbourne Housing Authority

FL

HUD Housing Programs Eligibility Material Weakness

2022-003 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of a total tenant population of approximately 145 tenant files, 15 files were selected for testing. Exceptions wer...

2022-003 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of a total tenant population of approximately 145 tenant files, 15 files were selected for testing. Exceptions were noted as follows: ? 1 tenant file where the Authority was unable to locate certain documents and therefore could not test items such as Form 9886, birth certificates, social security cards, income and deduction support, utility allowance schedules and EIV verification. ? 1 tenant file where dependent?s 214 affidavit was not signed. However, we did note that the dependent was a US Citizen (per review of birth certificate) and therefore eligible for the program. ? 1 tenant file where tenant?s reported income was incorrect on the Form 50058. However, this had no impact on tenant?s rent as this was a flat rent unit. We also noted as part of our new admissions testing (3 selected for testing out of population of 23 new admissions) the following: ? 1 new admission where the applicant and dependent?s Form 214 were not signed. However, it was noted that the applicants were citizens (per review of birth certificate information) and therefore eligible for the program. Auditor?s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to locate certain documents. We will assure that files are complete and are supported with proper documentation.

View Audit 30288

Finding 34727 (2022-001)

Significant Deficiency 2022

Ecology Education, Inc.

ME

Student Financial Aid Reporting Significant Deficiency

Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance ...

Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance supplement (2 CFR PART 200, APPENDIX XI) which applies to most federal awards including USDA RD financing. Management understands this supplement is issued annually and can be obtained online. Specific review includes the matrix for federal programs on page 21, and details for ALN 10.766 (USDA Community facilities loans) which begins on page 275. Management has prioritized preparing written policies in direct alignment of the 2022 compliance supplement related to internal control and compliance with federal award requirements. The relevant compliance requirements for TES for 2022 for which policies are being drafted related to the USDA RD Community Facilities Program loan include reporting, reserve account funding, and minimum insurance and bonding coverage, per the agreement with USDA. Specific controls over compliance with these requirements will be documented.

View Audit 34660

Finding 34719 (2022-002)

Material Weakness 2022

Lexington Center Corporation

KY

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.400

Finding no: 2022-002 Contact person(s) responsible: Jeff Mullaney, Director of Finance Corrective action planned: It will be policy moving forward that primary contact person(s) for federal awards shall remain consistent from receipt of award to close of said award. This will increase control over a...

Finding no: 2022-002 Contact person(s) responsible: Jeff Mullaney, Director of Finance Corrective action planned: It will be policy moving forward that primary contact person(s) for federal awards shall remain consistent from receipt of award to close of said award. This will increase control over award documentation and uses of funds. Additionally, a staff member who is not the primary contact for the federal award will perform an independent review of costs at each stage of the award reporting process to provide additional checks and balances. As it relates to the specific federal award in this audit period, management will replace unallowable costs with available allowable costs. Anticipated completion date: October 1, 2022

View Audit 32423

Finding 34694 (2022-001)

None 2022

Women's Civic Improvement Club of Sacramento, Inc.

CA

Questioned Costs Matching / Level of Effort / Earmarking

Finding Reference Number: 2022-001. Description of Concurrence or Nonconcurrence: The Organization agrees that 4 employees health insurance premiums were paid for after they were no longer employees of the organization. Corrective Action: The Organization has implemented an internal control where ...

Finding Reference Number: 2022-001. Description of Concurrence or Nonconcurrence: The Organization agrees that 4 employees health insurance premiums were paid for after they were no longer employees of the organization. Corrective Action: The Organization has implemented an internal control where a copy of every bill is now loaded to Bill.com for the bill approver to review the bill, which includes the health insurance and who should be receiving the insurance. Name of Contact Person: Ms. Edenausegboye Davis, Executive Director, 916-203-5777, edavis@dons.usfca.edu. Projected Completion Date: The above plan has been implanted and the organization will work with Sacramento Employment and Training Agency for next steps to reimburse the money.

View Audit 36890 Questioned Costs: $1

Finding 34692 (2022-001)

Material Weakness 2022

Stedman Volunteer Fire Department, Inc.

NC

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

The Board will discuss these recommendations and consider implementing procedures to further segregate duties within our internal control system.

View Audit 36137

Finding 34649 (2022-001)

Significant Deficiency 2022

Association of Africans Living in Vermont, Inc.

VT

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.300 § 200.302 § 200.305 § 200.318 § 200.319

Management agrees with the recommendation and has incorporated policy updates within the September 2023 updated policies and procedures to ensure compliance with required regulations. AALV will continue to update its policies to meet regulatory requirements.

View Audit 24185

Finding 34639 (2022-001)

Significant Deficiency 2022

Pierce Mortuary Colleges, Inc.

IL

Student Financial Aid HUD Housing Programs Reporting

A. Comments on Findings and Recommendations: Finding 2022-001 Exit Counseling Condition: The Institution did not timely perform the required FDL exit counseling for 10 of 20 students in the sample requiring exit counseling. PMC agrees with the condition outlined in Finding 2022-001 Exit Counseling. ...

A. Comments on Findings and Recommendations: Finding 2022-001 Exit Counseling Condition: The Institution did not timely perform the required FDL exit counseling for 10 of 20 students in the sample requiring exit counseling. PMC agrees with the condition outlined in Finding 2022-001 Exit Counseling. B. Prior Audit Findings There were no findings in the prior audit. C. Corrective Action Taken on Findings Finding 2022-001 Exit Counseling Current processes for exit counseling are to ensure graduating students receive exit counseling during the final quarter of enrollment as well as receive an e-mail with directions on how to complete exit counseling at www.studentloans.gov from the financial aid department. Students that are enrolled in less-than-halftime credits are also provided exit counseling when the quarter starts or known when the student drops down to that enrollment status through reduction of courses. When students withdraw they will be notified that they are to confirm whether or not a student has received direct loans or not; if yes, they are to perform their exit counseling duties. There has been a lack of quality assurance that has led to exit counseling being completed after 30 days for a variety of reasons. To correct this issue, PMC Registrar will run an enrollment status change report on a bi-weekly basis to catch any student that has changed to an out-of-school status and/or a less-than-half-time status to ensure the financial aid department completes their exit counseling phone call or in-person meeting, as well as their exit counseling e-mail with information regarding completing exit counseling via www.studentloans.gov. Within seven (7) days of the report being run, each student file will be checked to ensure exit counseling was completed and notes are placed within the file to verify exit counseling was completed within the 30 day period of the enrollment status change as required.

View Audit 24183

Finding 34632 (2022-020)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Special Tests & Provisions Eligibility Significant Deficiency § 200.303

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2022-020 Medicaid Cluster, COVID-19 ? Medicaid Cluster, Children?s Health Insurance Program ? Assistance Listing No. 93.775, 93.777, 93.778, 93.767 ...

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2022-020 Medicaid Cluster, COVID-19 ? Medicaid Cluster, Children?s Health Insurance Program ? Assistance Listing No. 93.775, 93.777, 93.778, 93.767 Action taken in response to the finding: MassHealth agrees with the recommendation and notes that all the identified findings relate to MassHealth?s Dental Third-Party Administrator DentaQuest. To address the findings and recommendation, MassHealth will require DentaQuest to implement a corrective action plan to review and improve internal controls for the retention of provider enrollment documentation. As part of this corrective action plan, MassHealth will require DentaQuest to ensure that all required documents are obtained and retained during validation and revalidation processes for both individual and group practices. To support this, DentaQuest will also be required to provide additional training to its provider enrollment staff on document retention. Name of the contact person responsible for corrective action: Tuyen Vu, Dental Program Manager Planned completion date for corrective action plan: EHS plans the completion date for the corrective action plan in July 2024.

View Audit 31118

Finding 34629 (2022-019)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-019 Low-Income Home Energy Assistance, COVID-19 ? Low-Income ...

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-019 Low-Income Home Energy Assistance, COVID-19 ? Low-Income Home Energy Assistance ? Assistance Listing No. 93.568 Action taken in response to the finding: The Department of Housing and Community Development (DHCD) implemented new policies and procedures for LIHEAP reporting requirements necessary to ensure the reports are submitted timely and with accurate data to US HHS reporting systems. The DHCD Community Service Unit Manager, or their delegee, will coordinate with the LIHEAP Coordinator and/or other staff as needed to track deadline dates for all LIHEAP reports. Additionally, prior to submission all reports will be reviewed and verified against data sources by a Community Service staff member not involved in the creation of the reports. Name of the contact person responsible for corrective action: Ed Kiely, Community Service Unit Manager Planned completion date for corrective action plan: June 1, 2023

View Audit 31118

Finding 34623 (2022-015)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

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

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-015 COVID-19 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 ...

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-015 COVID-19 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Action taken in response to the finding: As of June 2022, monthly reports are no longer required for ERA. All reports will be uploaded to treasury before the deadline. Name of the contact person responsible for corrective action: Molly Butman Planned completion date for corrective action plan: April 10, 2023

View Audit 31118

Finding 34609 (2022-011)

Material Weakness 2022

Commonwealth of Massachusetts

MA

Subrecipient Monitoring Material Weakness Reporting § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-011 WIOA Cluster ? Assistance Listing No. 17.258, 17.259, 17.278 ...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-011 WIOA Cluster ? Assistance Listing No. 17.258, 17.259, 17.278 Action taken in response to the finding: Reporting has been built to notify responsible parties of the award periods of performance and highlight any issues for corrective action in accordance to previously filed FFATA reporting. In addition, FFATA reporting has been created in EOLWD?s DataMart application. Actions taken are as follows: ? Performed FFATA training ? Created accounts for employee access to FFATA ? Filed existing outstanding and new grant FFATA reports ? Used new reporting to notify responsible parties that a new grant/modification has arrived and requires a FFATA Subaward report filed ? Training for existing staff complete and new staff will be trained accordingly as part of their onboarding. Name of the contact person responsible for corrective action: Malachy Rice, Director of Federal Grants, EOLWD Planned completion date for corrective action plan: June 30, 2023

View Audit 31118

Finding 34608 (2022-010)

Material Weakness 2022

Commonwealth of Massachusetts

MA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-010 WIOA Cluster ? Assistance Listing No. 17.258, 17....

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-010 WIOA Cluster ? Assistance Listing No. 17.258, 17.259, 17.278 Action taken in response to the finding: Staffing: Two new Budget Analysts will begin working for EOLWD at the end of June in 2023. These analysts will provide additional capacity for filing 9130s for WIOA. Training: In March and April 2023, EOLWD provided training to new staff on the preparation, certification, and submission of 9130 reports. Staff beginning in June 2023 will be trained during the next 9130 reporting period. Automating Business Practices: EOLWD refined its automated 9130 reporting for the March 31, 2023, reporting period and is finalizing further refinements that will be implemented prior to the next quarterly reporting period. Standard Operating Procedures: EOLWD developed job aides for the preparation of 9130 reports with its new automated processes and is in the process of drafting new Standard Operating Procedures (SOP). These SOPs will be finalized and submitted to DOL by October 1, 2023, as outlined in the corrective action plan schedule provided to DOL. An updated version of this schedule is provided below. Name of the contact person responsible for corrective action: Malachy Rice, Director of Federal Grants, EOLWD Planned completion date for corrective action plan: October 1, 2023

View Audit 31118

Corrective Action Plans

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