Corrective Action Plans

Finding 49646 (2022-001)

Material Weakness 2022

MI

Student Financial Aid Material Weakness Reporting

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The University implemented a new administrative database for student academic records. The provided tool for ex...

Finding Number: 2022-001 Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: The University implemented a new administrative database for student academic records. The provided tool for extracting enrollment data did not perform as expected and hampered the school?s ability to provide the required data to the National Student Clearinghouse. The Registrar?s Office resolved its data collection issues and is now submitting the data to NSLDS via the Clearinghouse on the required timeline. Contact person responsible for corrective action: Becky Keogh, Senior Associate Registrar Anticipated Completion Date: Completed November 15, 2022

View Audit 42191

Finding 49530 (2022-004)

Material Weakness 2022

Western Michigan University

MI

Matching / Level of Effort / Earmarking Material Weakness Reporting § 200.328 § 200.329

Finding Number: 2022-004 Condition: The University did not file accurate and timely reports throughout the fiscal year. Planned Corrective Action: 1. The 9/30/21 HEERF institutional report was posted on the University?s website 10 days late. This was due to the staff member responsible going out...

Finding Number: 2022-004 Condition: The University did not file accurate and timely reports throughout the fiscal year. Planned Corrective Action: 1. The 9/30/21 HEERF institutional report was posted on the University?s website 10 days late. This was due to the staff member responsible going out on medical leave and miscommunication within the area on required filings. There were no additional quarterly reports to be filed so no further controls were put in place for this reporting. The annual report was filed timely. 2. The 9/30/21 institutional report has been removed from the University website as it indicated a duplicate expense that was reported on the 6/30/21 quarterly report. The 06/30/21 report has been marked as the final institutional report. 3. The Student Financial Aid (SFA) office agrees that the March 31, 2022, student website report did not include language regarding eligible students, and the reported student count was incorrect. SFA will amend the March 31, 2022, quarterly student report to reflect the correct number, add language regarding eligible students, and send the correction to the appointed HEERF email address by June 1, 2023. The Associate Director of Compliance and Training will perform a secondary review of any future reports to ensure the completeness and accuracy of the information. 4. The Student Financial Aid (SFA) office agrees that the 2021 annual report included the incorrect number of part-time graduate students who received an award, impacting the total number of students reported. The error was due to incorrectly inputting the information from the supporting data onto the annual report. SFA will amend the 2021 annual report by correcting the number of part-time graduate students by March 24, 2023. The Associate Director of Compliance and Training will perform a secondary review of the data on the annual report and compare it with the supporting documentation. 5. As indicated in the report, the University did comply with earmarking requirements. However, the categories used to report the expenditures on the 12/31/21 annual report were not the specific earmarked categories. The 12/31/21 annual report filed through the Department of Education website has just recently been made active again and the University will make necessary category reporting corrections. As the 12/31/21 annual report was the final report for institutional expenses no additional actions are required. Contact person responsible for corrective action: Colleen Scarff, Assoc VP for Business and Finance and Lana Greaves, Senior Associate Director, Student Financial Services Anticipated Completion Date: 3/24/23

View Audit 47967

Finding 49520 (2022-003)

Material Weakness 2022

Western Michigan University

MI

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

Finding Number: 2022-003 Condition: The University did not return funds in accordance with 34 CFR 668.22 which states, when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the inst...

Finding Number: 2022-003 Condition: The University did not return funds in accordance with 34 CFR 668.22 which states, when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that all the funds calculated to be returned for a student were not billed back. Management acknowledges that the deficiency was due to an oversight. The isolated occurrence was corrected on 01-13-2023. The unsubsidized loan amount of $3,558 was returned, and the change was reflected in COD. SFA awarded the student institutional aid of $3,558 to compensate for the error. In addition, the 60% withdrawal date was corrected, R2T4 calculations were performed, the funds were returned, and SFA awarded the students institutional aid to compensate for the errors. Step-by-step procedure for calculating the R2T4 60% withdrawal date were created and before the beginning of each aid year, Client Services and the Associate Director of Compliance will determine the 60% withdrawal dates for each term. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Services Anticipated Completion Date: 04/15/2023

View Audit 47967 Questioned Costs: $1

Finding 49519 (2022-002)

Material Weakness 2022

Western Michigan University

MI

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

Finding Number: 2022-002 Condition: The University initiated certain returns of Title IV funds after the required timing. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain Return of Title IV funds were initiated after the required time. SFA evalua...

Finding Number: 2022-002 Condition: The University initiated certain returns of Title IV funds after the required timing. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain Return of Title IV funds were initiated after the required time. SFA evaluated its R2T4 procedures in May 2022 and strengthened its internal controls by: 1. Reviewing reports of withdrawn students on a daily basis. 2. Weekly reporting of R2T4 and LDA students and calculations with two levels of approvals. 3. Holding weekly meetings and performing self-assessments to verify completion and accuracy of R2T4 calculations. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Aid Anticipated Completion Date: 10/23/2022

View Audit 47967

Finding 48950 (2022-001)

Material Weakness 2022

Community Council of Greater Dallas

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2022-001: Allowable costs - material weakness in internal controls over compliance and compliance finding- timesheet and GL mismatch. CCGD will perform an audit of the existing setup of its HRIS-PayCom system to determine what is causing the mismatch between timesheets and payroll GL. If req...

Finding 2022-001: Allowable costs - material weakness in internal controls over compliance and compliance finding- timesheet and GL mismatch. CCGD will perform an audit of the existing setup of its HRIS-PayCom system to determine what is causing the mismatch between timesheets and payroll GL. If required, CCGD will re-implement PayCom with the required setup or change vendors to assure that all internal control requirements are addressed. This action will be followed by a quarterly audit of timesheets and payroll GL to ensure that there are no more mismatches. Additionally, management will perform a time study audit on a quarterly basis to ensure that individual performances comply.

View Audit 47350

Finding 48935 (2022-006)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

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

FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Reporting for ESSER. After this review, we will implement a system to ensure that all reports are properly reviewed and have the adequate supporting documentation kept on file. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48924 (2022-005)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

FINDING 2022-005 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Assessment System Security. After this review, we will implement a system to ensure that all compliance requirements are being met. We will implement a certification process for each building administrator to certify the training completed for their employees. Anticipated Completion Date: We expect this Corrective Action to be implement by August 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48923 (2022-004)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

FINDING 2022-004 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Annual Report Card, High School Graduation Rates. After this review, we will implement a system to ensure that all students that were removed from the cohorts are properly documented and appropriate approvals are obtained prior to student removal from the cohort. We also will implement a process to ensure that the reason for removal is consistent with the documentation. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48892 (2022-003)

Material Weakness 2022

Wake County, North Carolina

NC

Procurement, Suspension & Debarment Eligibility Material Weakness

Finding 2022-003, Material Weakness ? Eligibility Second Party Reviews; Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recomm...

Finding 2022-003, Material Weakness ? Eligibility Second Party Reviews; Temporary Assistance for Needy Families, Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recommendation: The County abide by the State policies in terms of the frequency and amount of case reviews each month; also recommend that policies and procedures are documented surrounding second party reviews and be reinforced to ensure that reviews are being completed and followed up as necessary. Corrective Action Plan: By the 10th workday of every month, the WFFA QA Reviewers will begin to randomly assign cases to WFFA Supervisors and QA team as a checklist in Donesafe for the 25% SPR review. When QA make their assignments on the main form the QA quarter on the checklist should coincide with the month the case was assigned. For example, case was assigned on December 7th for a November action. Case was audited on Jan 3 (Jan 17th deadline) Therefore, this case should be marked as DocuSign Envelope ID: 6BCAC0B4-BD53-4ECF-BA2D-C7510B4F94EC 4th Quarter. QA will attempt to assign the same case for SPR and regular audits whenever possible. The QA Supervisor will send out an email at the start of a quarter to the Program Manager and Auditors to address pending checklists that need to be completed before their deadline. Proposed Completion Date: The Corrective Action will be immediately implemented in response to the auditors? recommendations. Contact Person: Janny Mealor, Assistant Division Director

View Audit 49163

Finding 48878 (2022-004)

Material Weakness 2022

School District of Stratford

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this findin...

Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: The District will implement a process by which the monthly grant reports are approved by a secondary position prior to submission. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022

View Audit 46508

Finding 48812 (2022-001)

Material Weakness 2022

Lakewood School District No. 306

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

"See Corrective Action Plan for chart/table"

View Audit 45001

Finding 48807 (2022-001)

Material Weakness 2022

Sultan School District No. 311

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

"See Corrective Action Plan for chart/table"

View Audit 44999

Finding 48804 (2022-001)

Material Weakness 2022

Regional School Unit No. 73

ME

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

Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered th...

Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered these purchased items not construction but maintenance and repair expenditures. Getting this audit in June of FY23, the corrective action will not apply until FY24. Anticipated Completion Date: July 1st, 2023

View Audit 41657

Finding 48789 (2022-021)

Material Weakness 2022

State of Ohio

OH

Cash Management Material Weakness

Corrective Action Plan: The Department will evaluate its existing cash management control procedures to reasonably ensure all federal draw requests are disbursed timely and are drawn only for immediate cash needs, including process improvements to monitor and prevent noncompliance with the cash mana...

Corrective Action Plan: The Department will evaluate its existing cash management control procedures to reasonably ensure all federal draw requests are disbursed timely and are drawn only for immediate cash needs, including process improvements to monitor and prevent noncompliance with the cash management requirements. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Deckard Stanger, Chief Fiscal Officer, Ohio Department of Mental Health and Addiction Services 30 East Broad Street, Columbus, Ohio 43215 Phone: 614-752-8367, E-Mail Address: Deckard.Stanger@mha.ohio.gov

View Audit 52604

Finding 48769 (2022-019)

Material Weakness 2022

State of Ohio

OH

Eligibility Subrecipient Monitoring Material Weakness

Corrective Action Plan: Ohio?s corrective action plan for this finding includes system improvements, additional coordination with the Ohio Department of Job and Family Services (ODJFS) on monitoring the processing of IEVS alerts, and additional monitoring of county caseworkers? processing of IEVS al...

Corrective Action Plan: Ohio?s corrective action plan for this finding includes system improvements, additional coordination with the Ohio Department of Job and Family Services (ODJFS) on monitoring the processing of IEVS alerts, and additional monitoring of county caseworkers? processing of IEVS alerts by ODM?s Medicaid Eligibility Quality Control (MEQC) unit. ODM and ODJFS continue to meet to analyze the alerts in Ohio Benefits and the group presents recommendations to our vendor for overall system alert improvements; these recommendations were prioritized and corrected in our normal release cadence. The next alert centered release is scheduled for April 2023. Comprehensive alert reduction efforts reduced overall ~29 million backlog alerts and drove a ~22 million annual reduction in new arrival of alerts. ODM, ODJFS and DAS remain committed to improving the alert functionality. ODM and ODJFS meet monthly to discuss triad reviews completed by ODJFS, that evaluate the counties? IEVS alert processing. ODM County Engagement follows up with the counties after these meetings to discuss action plans for working IEVS alerts. ODJFS also conducted a statewide training in July 2022 that focused solely on IEVS alerts processing. Additionally, some counties have taken part in one-on-one IEVS alerts trainings that have proven to be very beneficial. A system release devoted to IEVS enhancements is planned for R4.6.1 (April 2023) which will streamline the process for county staff to process IEVS matches from the IRS Unearned Income interface. There will be both E-Verify enhancements and a change in the match logic which will result in a reduction in the volume of IRS records that are flagged as IEVS matches. As a result, caseworker time spent on processing IRS IEVS matches is expected to reduce. The resulting time is expected to have more value by allowing caseworkers to focus time on matches with an eligibility impact or potential for benefit recovery. During SFY22, the MEQC unit continued to monitor IEVS alerts during the CMS pilot review process. During the review process, if it was determined that a case was processed with an unworked IEVS alert that resulted in a case processing error, it was cited as a technical deficiency and the county was notified. IEVS alerts will continue to be monitored by the MEQC unit going forward. Anticipated Completion Date for Corrective Action: ? The Ohio Benefits system improvement work and IEVS alert training ? Completed and continuing in fiscal year 2023 ? IEVS enhancement system release - April 2023 Contact Person Responsible for Corrective Action: Nathan Bowers, Program Integrity Audit Compliance Coordinator, Ohio Department of Job and Family Services 50 West Town Street, Columbus, Ohio 43215 Phone Number: 614-705-1049, E-Mail Address: Nathan.Bowers@medicaid.ohio.gov

View Audit 52604

Finding 48766 (2022-022)

Material Weakness 2022

State of Ohio

OH

Reporting Subrecipient Monitoring Material Weakness

Corrective Action Plan: The Department will review its current control processes over Transparency Act reporting control procedures and update them as necessary to ensure they promote compliance with the Federal regulations, as well as the accuracy and completeness of the information. Since the con...

Corrective Action Plan: The Department will review its current control processes over Transparency Act reporting control procedures and update them as necessary to ensure they promote compliance with the Federal regulations, as well as the accuracy and completeness of the information. Since the conclusion of the audit period, the Department has implemented procedures to upload the Transparency Act reports to the FSRS website. However, changes within the FSRS portal and with sam.gov have caused temporary technical challenges to reporting. Once these technical challenges are resolved, we will retroactively upload all outstanding reports and will continue to submit them monthly as required. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Deckard Stanger, Chief Fiscal Officer, Ohio Department of Mental Health and Addiction Services 30 East Broad Street, Columbus, Ohio 43215 Phone: 614-752-8367, E-Mail Address: Deckard.Stanger@mha.ohio.gov

View Audit 52604

Finding 48668 (2022-001)

Material Weakness 2022

Agate Housing and Services, Inc.

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2022-001 Audit Adjustments and Oversight of the Financial Reporting Process Material Weaknesses Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate hired a new Finance Director during the year who was learning the intricacies of the Organization through year-end...

2022-001 Audit Adjustments and Oversight of the Financial Reporting Process Material Weaknesses Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate hired a new Finance Director during the year who was learning the intricacies of the Organization through year-end. During this she discovered that the entries from the merger were missing but did not have all the necessary information to adjust the financials. By the end of the audit, she had a thorough understanding of the Organization and is aware of what adjustments need to be made going forward. Completion date ? Management and the Board of Directors implemented the above as of December 2022.

View Audit 48034

Finding 48664 (2022-004)

Material Weakness 2022

Port Edwards School District

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Elementary and Secondary School Emergency Relief Fund Segregation of Duties Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards ...

Elementary and Secondary School Emergency Relief Fund Segregation of Duties Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District review its grant disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving purchases when purchase orders are not required, along with adding controls to ensure that the item purchased was received by the District. We also recommend the District review its payroll process and identify payroll tasks that could be reassigned to other district personnel or consider implementing additional review procedures specifically focused on payroll and related fringe benefit costs claimed on federal and state grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing

View Audit 45473

Finding 48657 (2022-006)

Material Weakness 2022

Port Edwards School District

WI

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

Child Nutrition Cluster Procurement Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, r...

Child Nutrition Cluster Procurement Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District review its procurement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing, reviewing for grant allowability and approving micro purchases, along with adding controls to ensure that the item purchased was received by the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will improve on the review process for grants but with the current financial situation, additional staff cannot be added. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing

View Audit 45473

Finding 48656 (2022-003)

Material Weakness 2022

Port Edwards School District

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Child Nutrition Cluster Reporting Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to suppor...

Child Nutrition Cluster Reporting Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We continue to look for ways to segregate duties and will implement a review procedure for reimbursement requests. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing

View Audit 45473

Finding 48649 (2022-002)

Material Weakness 2022

County of Rockingham, Virginia

VA

Questioned Costs Subrecipient Monitoring Material Weakness § 200.326

Identifying Number: 2022-002: Special Test ? Wage Rate Requirement Finding: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontract comply with those ...

Identifying Number: 2022-002: Special Test ? Wage Rate Requirement Finding: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontract comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). The School Board did not have adequate internal controls in place to verify this compliance requirement for this particular award prior to funds being spent. School Board employees were unaware the Wage Rate Requirement was applicable for this program. Corrective Action Taken or Planned: The policy on the Uniform Grant Guidance for federal grants will be updated to be more clear on the requirements. Also, the CFO will communicate the requirements to ensure all employees responsible for federally sourced funds are adequately trained. Anticipated Implementation Date: March 1, 2023 Responsible person: Cheryl Mast

View Audit 47051 Questioned Costs: $1

Finding 48646 (2022-004)

Material Weakness 2022

Madison District Public Schools

MI

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Auditor Description of Condition and Effect: The District was unable to provide evidence of allowable costs/cost principles and internal controls compliance as follows: Of the 21 payroll transactions selected for testing, the District was unable to provide documentation for eight of those charges. O...

Auditor Description of Condition and Effect: The District was unable to provide evidence of allowable costs/cost principles and internal controls compliance as follows: Of the 21 payroll transactions selected for testing, the District was unable to provide documentation for eight of those charges. Of the 21 payroll transactions selected for testing, the District identified that one individual had been charged to the grant in excess of their actual payroll for the year. As a result of this condition, the District does not have appropriate payroll support for nine of the transactions charged to the grant. Auditor Recommendation: We recommend the District limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. Corrective Action: The District will work with its auditors to ensure that future charges to grants are for allowable costs and supported by documentation as prescribed under Uniform Guidance. Responsible Person: Lawrence Miller (Director of Finance and Business Operations) Anticipated Completion Date: June 30, 2023

View Audit 46061 Questioned Costs: $1

Finding 48642 (2022-001)

Material Weakness 2022

City of Newport News, Virginia

VA

Eligibility Material Weakness Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The Department of Human Services is in agreement with the findings related to missing application/renewal forms for the 3 noted cases. Since receipt of the clarification from the state regarding Medicaid record retention, staff have been...

Views of Responsible Officials and Planned Corrective Actions: The Department of Human Services is in agreement with the findings related to missing application/renewal forms for the 3 noted cases. Since receipt of the clarification from the state regarding Medicaid record retention, staff have been informed to retain all documents used in determining eligibility for the life of an active case. To prevent inadvertent removal of these documents, procedures have been put in place to ensure required materials are maintained during the transition of older paper case records to a paperless format within the Virginia Case Management System (VaCMS). A case purging checklist procedure was implemented in September 2020. The checklist was created to assist staff in ensuring that required documents are maintained and submitted for scanning to the electronic record. Case record materials for Medicaid began being scanned into the VaCMS/DMIS system at application in 2015 so there is less of a chance that cases established after that time will be missing an application or other required documents. The case purging checklist procedure implemented in September 2020 continues to be a requirement as cases are transitioned to an electronic record in the Virginia Case Management System (VaCMS). In an effort to prevent further findings related to this issue, staff were instructed to ensure all required documents are present in the system, including an application, as part of the manual Medicaid renewal process. Since the Federal Public Health Emergency (PHE) related to COVID-19 began in March 2020 state procedures regarding the completion of Medicaid renewals and actions have been modified. To ensure Medicaid recipients did not lose or have a reduction in coverage during the PHE they were not penalized for failure to complete the Medicaid renewal process and beginning in March 2021 the state called for localities to cease processing Medicaid renewals entirely. Therefore, while staff handled the unprecedented increase in applications and cases for all benefit programs, they were not completing the Medicaid renewal process and as a result reviewed less cases for missing documents including applications during this period. As of December 2021 the state Medicaid program continues to operate under these modified procedures. In order to ensure the application review process continues staff have been advised to evaluate for required Medicaid applications when completing any case action on any benefit program (not just a Medicaid case action). Monthly supervisor monitoring will include monitoring for compliance with this procedure. In addition, for cases that are automatically renewed through the exparte process, with no intervention from staff, available state exparte reports continue to be utilized to identify cases that may not contain an application. For these cases staff will request new/renewal applications to bring the case into compliance. The monthly exparte reports contain thousands of cases so the expectation is that not all cases are able to be assessed through this process. Responsible Officials: Lisa Calloway, Chief of Eligibility Anticipated Completion Date: Due to the volume of Medicaid cases, correction of this issue will be ongoing. The above processes will be continued as necessary to correct identified deficiencies. Monitoring for compliance will be performed on an ongoing basis.

View Audit 46055

Finding 48638 (2022-005)

Material Weakness 2022

State of Ohio

OH

Cash Management Material Weakness Internal Control / Segregation of Duties

Corrective Action Plan: A comprehensive review of the agency?s policy for federal drawdowns was completed in March 2022 and a revised drawdown process was created and implemented. The new process utilizes the VAP-0009 Unpaid Vouchers BI Cognos report to determine the amount needed to be drawn for e...

Corrective Action Plan: A comprehensive review of the agency?s policy for federal drawdowns was completed in March 2022 and a revised drawdown process was created and implemented. The new process utilizes the VAP-0009 Unpaid Vouchers BI Cognos report to determine the amount needed to be drawn for each individual grant. This new procedure allows for reconciliation of the amount needed to be drawn (unpaid) to the revenue deposit. If the Unpaid Vouchers report (VAP-0009) total for each grant does not match the requested drawdown, documentation will be provided on the backup documentation explaining the variance. In most cases, the variance is due to a refund received which reduces the amount needed to be drawn. Procedures have been updated to reflect these changes. Anticipated Completion Date for Corrective Action: Completed Contact Person Responsible for Corrective Action: Jennifer Biedenharn, Chief Financial Officer, Ohio Department of Development 77 South High Street, 27th floor, Columbus, Ohio, 43215 Phone: 614-995-4030, E-Mail Address: Jennifer.Biedenharn@development.ohio.gov

View Audit 52604

Finding 48634 (2022-016)

Material Weakness 2022

State of Ohio

OH

Special Tests & Provisions Eligibility Material Weakness

Corrective Action Plan: The Ohio Department of Job and Family Services (ODJFS) in coordination with the vendor team and Department of Administrative Services (DAS) has linked this finding to a newly identified defect in the Use Case/Rules base functionality in the Ohio Benefits (OB) system. Upon rev...

Corrective Action Plan: The Ohio Department of Job and Family Services (ODJFS) in coordination with the vendor team and Department of Administrative Services (DAS) has linked this finding to a newly identified defect in the Use Case/Rules base functionality in the Ohio Benefits (OB) system. Upon review, the logic and functionality of the TANF Data Report (TDR) is not the issue. However, the data being fed to the report is inaccurate based on this defect. ODJFS, in coordination with the vendor team, DAS, and the Ohio Department of Medicaid (ODM) will review and prioritize this defect fix as quickly as possible. Correction of the defect will include validation during User Acceptance Testing as well as post deployment validation in production. Any required clean-up for historical data will also be reviewed to determine if it is allowable/appropriate. Anticipated Completion Date for Corrective Action: June 2023 Contact Person Responsible for Corrective Action: Christina Burt, Program Administrator 2 (Bureau Chief), Ohio Department of Job and Family Services 30 East Broad Street, Columbus, Ohio 43215 Phone Number: 614-644-1621, E-Mail Address: Christina.Burt@jfs.ohio.gov

View Audit 52604

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