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Corrective Action Plans

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Finding 1201299 (2025-007)
Material Weakness 2025
State of Hawaii, Department of Accounting and General Services
HI
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
Finding No. 2025-007 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that the State did not submit FFATA reports for most of the active grant agreements open for the program. C...
Finding No. 2025-007 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that the State did not submit FFATA reports for most of the active grant agreements open for the program. Corrective Action Plan DBEDT OPSD will strengthen internal controls over subaward identification and reporting. This will include hiring and training staff to support federal grant administration and management-level review of all subawards to ensure FFATA reporting is complete and timely. Person Responsible Mary Alice Evans, Director of Office of Planning and Sustainable Development Anticipated Date of Completion April 1, 2026
View Audit 395953
Finding 1201297 (2025-005)
Material Weakness 2025
State of Hawaii, Department of Accounting and General Services
HI
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles
Finding No. 2025-005 ALN No. 10.179 Program Title: Micro-Grants Food Security Program Grant Award No.: AM200100XXXG132 21MGFSPHI1003-00 AM22MGFSPHI1007-04 23MGFSPHI1011-00 24MGFSPHI1016-00 Condition An elapsed time of 583 days between the drawdown and disbursement date of funds for the program and t...
Finding No. 2025-005 ALN No. 10.179 Program Title: Micro-Grants Food Security Program Grant Award No.: AM200100XXXG132 21MGFSPHI1003-00 AM22MGFSPHI1007-04 23MGFSPHI1011-00 24MGFSPHI1016-00 Condition An elapsed time of 583 days between the drawdown and disbursement date of funds for the program and that the check date of 01/24/2025 occurred after the grant period expiration of 09/29/2024. Indicating that cash management controls were not operating to minimize time between transfer and disbursement and that the period of performance was unauthorized to be extended past the budget date. Corrective Action Plan Concur. The Hawaii Department of Agriculture and Biosecurity (DAB) will change administrative procedures for drawdown and disbursement of federal funds under the Micro-Grants Food Security Program. DAB will process the grant contracts and payments in batches of about 100 micro-grants per month, and federal drawdown will not occur until about a batch of 100 contracts have been executed. Additional staff hired for grant processing will expedite the payment process to ensure conformity with the 25-day disbursement timeline. Person Responsible Brendan Akamu, Market Development Branch Manager Anticipated Date of Completion Corrective action plan will be implemented in April 2026.
View Audit 395953
Finding 1191751 (2025-009)
Material Weakness 2025
School District of the City of St. Louis
MO
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Personnel Responsible For Corrective Action: Kelly Dobell, Controller, Square Watson, Chief Operations Officer, and Spencer Winn, Director of Food and Nutrition Services Anticipated Completion Date: June 30, 2026 Corrective Action Plan: Food and Nutrition Services along with Finance will implement p...
Personnel Responsible For Corrective Action: Kelly Dobell, Controller, Square Watson, Chief Operations Officer, and Spencer Winn, Director of Food and Nutrition Services Anticipated Completion Date: June 30, 2026 Corrective Action Plan: Food and Nutrition Services along with Finance will implement procedures and controls to ensure pre-approval in accordance with the Uniform Guidance compliance requirements.
View Audit 395555
Finding 1191716 (2025-002)
Material Weakness 2025
Change, Inc.
MN
Allowable Costs / Cost Principles Material Weakness Reporting
Finding 2025-002 Material Weakness Inadequate Documentation and Training for CECL Calculation Process Finding Summary: The staff member responsible for the CECL calculation left during FY25. The replacement staff member did not have adequate understanding of the prior calculations or the supporting ...
Finding 2025-002 Material Weakness Inadequate Documentation and Training for CECL Calculation Process Finding Summary: The staff member responsible for the CECL calculation left during FY25. The replacement staff member did not have adequate understanding of the prior calculations or the supporting workpapers. Therefore, the CECL adjustment was not recorded at the beginning of the audit and required multiple attempts before a reasonable estimate was determined and recorded. Responsible Individuals: Jill Johnson, Executive Director Corrective Action Plan: We will capture detailed documentation of the CECL calculation process, including training and detailed written procedures. Anticipated Completion Date: January 1, 2026
View Audit 395531
Finding 1191698 (2025-001)
Material Weakness 2025
Change, Inc.
MN
Internal Control / Segregation of Duties Material Weakness
Finding 2025-001 Material Weakness Limited Segregation of Duties Over Cash Receipts Finding Summary: The person responsible for opening the mail, preparing the deposit summary, and depositing funds was granted full access to the accounting software, including the ability to enter, modify, and delete...
Finding 2025-001 Material Weakness Limited Segregation of Duties Over Cash Receipts Finding Summary: The person responsible for opening the mail, preparing the deposit summary, and depositing funds was granted full access to the accounting software, including the ability to enter, modify, and delete transactions. While it is not this person’s responsibility to record deposits in the accounting system, they have the ability to do so. Responsible Individuals: Jill Johnson, Executive Director Corrective Action Plan: Our process has been updated to ensure the person opening mail, preparing the deposit summary, and depositing funds do not have access to the accounting software. Anticipated Completion Date: January 1, 2026
View Audit 395531
Finding 1191669 (2025-001)
Material Weakness 2025
Kalamazoo Valley Community College
MI
Student Financial Aid Subrecipient Monitoring Material Weakness
Condition: Out of 60 students tested for return to Title IV, we identified 4 students whose calculations were performed outside of the required time frame. Planned Corrective Action: The College will work with its Director of Financial Aid to ensure the semester end procedures include steps to ident...
Condition: Out of 60 students tested for return to Title IV, we identified 4 students whose calculations were performed outside of the required time frame. Planned Corrective Action: The College will work with its Director of Financial Aid to ensure the semester end procedures include steps to identify those students who unofficially withdrew. Once the students are identified, individuals with appropriate skills and knowledge will be able to determine if a return of Title IV calculation is necessary and appropriately return any funds, as necessary. Contact person responsible for corrective action: Director of Financial Aid Anticipated Completion Date: March 31, 2026
View Audit 395523
Finding 1191631 (2025-003)
Material Weakness 2025
Aleutian Pribilof Islands Association, Inc.
AK
Eligibility Material Weakness Internal Control / Segregation of Duties
Finding 2025-003: Material Weakness in Internal Control over Compliance and Noncompliance – Eligibility Program: 64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program Planned Corrective Action: To address the identified material weakness and ensure future compliance with SSG Fox S...
Finding 2025-003: Material Weakness in Internal Control over Compliance and Noncompliance – Eligibility Program: 64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program Planned Corrective Action: To address the identified material weakness and ensure future compliance with SSG Fox SPGP eligibility and documentation requirements, the organization has implemented the following systemic enhancements: • Standardized Eligibility Controls: The organization has developed and deployed a mandatory Case File Compliance Checklist for all program participants. This control ensures that all federally mandated documentation—including signed program agreements, grievance procedures, religious protections, individualized service plans, and all five required baseline mental health screenings—is present and verified for every file. • Enhanced Management Oversight: To ensure the effectiveness of these controls, the Department Director has implemented a Monthly Quality Assurance (QA) Review. On a monthly basis, the Director will perform a formal audit of active case files to verify compliance. This review will be documented via a formal sign-off, providing a clear audit trail of supervisory oversight. • Records Retention & Security: Management oversight has been expanded to include specific verification of Data Integrity and Retention. Monthly reviews will ensure that all required documentation is maintained in accordance with 2 CFR § 200 standards—ensuring records are secure, unalterable, and readily accessible for future audits. • Continuous Professional Development: The organization has institutionalized a Mandatory Training Curriculum. All relevant staff will undergo initial onboarding and recurring periodic training focused on SSG Fox SPGP compliance standards, participant eligibility, and rigorous documentation procedures. • Personnel Realignment: The organization has undergone a restructuring of the program staff to ensure that all personnel are fully aligned with the agency's internal control environment and commitment to federal compliance. Anticipated completion date: April 30, 2026 Contact Information: Louise Chikigak, Chief Financial Officer, (907) 222-4250
View Audit 395488
Finding 1191562 (2025-012)
Material Weakness 2025
Leech Lake Tribal College
AZ
Internal Control / Segregation of Duties Student Financial Aid Material Weakness
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
View Audit 395432
Finding 1191558 (2025-010)
Material Weakness 2025
Leech Lake Tribal College
AZ
Internal Control / Segregation of Duties Student Financial Aid Material Weakness
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
View Audit 395432
Finding 1191556 (2025-009)
Material Weakness 2025
Leech Lake Tribal College
AZ
Student Financial Aid Material Weakness
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
The College will enforce policies and procedures to ensure that compliance with the requirements. New internal controls are expected to be implemented to address these findings.
View Audit 395432
Finding 1191546 (2025-005)
Material Weakness 2025
Leech Lake Tribal College
AZ
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.318 § 200.320
Management will follow procedures as outlined in its policies and procedures to ensure all stages of the process adequately conducted and documented.
Management will follow procedures as outlined in its policies and procedures to ensure all stages of the process adequately conducted and documented.
View Audit 395432
Finding 1191540 (2025-003)
Material Weakness 2025
Leech Lake Tribal College
AZ
Internal Control / Segregation of Duties Material Weakness
The College has implemented IT and DATA governance policies. Additionally, data backup processes have been implemented, and a Disaster Recovery Plan is being developed.
The College has implemented IT and DATA governance policies. Additionally, data backup processes have been implemented, and a Disaster Recovery Plan is being developed.
View Audit 395432
Finding 1191530 (2025-009)
Material Weakness 2025
City of Montgomery, Alabama
AL
Subrecipient Monitoring Material Weakness Reporting § 200.303 § 200.328
Management concurs. The City will strengthen its policies and procedures over the grant reporting process to ensure that the review and approval of federal reports is documented. This will be implemented by September 2026.
Management concurs. The City will strengthen its policies and procedures over the grant reporting process to ensure that the review and approval of federal reports is documented. This will be implemented by September 2026.
View Audit 395426
Finding 1191528 (2025-011)
Material Weakness 2025
City of Montgomery, Alabama
AL
Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness
Management concurs. The City will strengthen its fiscal policies and procedures to ensure that all payroll claims against federal funding are properly documented and reviewed for accuracy. This will be implemented by September 2026.
Management concurs. The City will strengthen its fiscal policies and procedures to ensure that all payroll claims against federal funding are properly documented and reviewed for accuracy. This will be implemented by September 2026.
View Audit 395426
Finding 1191481 (2025-003)
Material Weakness 2025
Housing Authority of the City of Westwego, Louisiana
LA
Reporting HUD Housing Programs Material Weakness § 200.303 § 200.516
FINDING 2025 003 — MATERIAL WEAKNESS (INTERNAL CONTROL OVER COMPLIANCE) — GRANT ACCOUNTING AND CLOSE PROCESS AFFECTING MAJOR FEDERAL PROGRAMS — (PROGRAMS: ALN 14.872 AND ALN 97.036) Cross reference: This finding is directly related to Financial Statement Finding 2025 001. Contact Person: Cantrese Wi...
FINDING 2025 003 — MATERIAL WEAKNESS (INTERNAL CONTROL OVER COMPLIANCE) — GRANT ACCOUNTING AND CLOSE PROCESS AFFECTING MAJOR FEDERAL PROGRAMS — (PROGRAMS: ALN 14.872 AND ALN 97.036) Cross reference: This finding is directly related to Financial Statement Finding 2025 001. Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: Corrective actions for this compliance finding will be addressed through the same improvements outlined in Finding 2025 001, including: 1. Adoption of a documented monthly and year end closing calendar. 2. Timely reconciliation of all grant related accounts. 3. Enhanced supervisory review and documentation of compliance related reporting, including SEFA preparation. 4. Strengthening internal controls to ensure grant activity is recorded in the proper period. Anticipated Completion Date: June 30, 2026 Management Response: Management concurs with the finding and will implement the corrective measures beginning FY 2026.
View Audit 395397
Finding 1191479 (2025-001)
Material Weakness 2025
Housing Authority of the City of Westwego, Louisiana
LA
Material Weakness Reporting Internal Control / Segregation of Duties
FINDING 2025 001 — MATERIAL WEAKNESS — CONTROLS OVER GRANT ACCOUNTING, YEAR END CLOSING, AND FINANCIAL REPORTING Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: The Housing Authority will implement a formal, documented monthly and year end closing calendar that i...
FINDING 2025 001 — MATERIAL WEAKNESS — CONTROLS OVER GRANT ACCOUNTING, YEAR END CLOSING, AND FINANCIAL REPORTING Contact Person: Cantrese Wilson Jones, Executive Director Corrective Action Planned: The Housing Authority will implement a formal, documented monthly and year end closing calendar that includes required reconciliation deadlines, supervisory review steps, and documentation standards. Grant activity will be reconciled monthly, and financial reporting schedules will be completed prior to auditor arrival. Internal review procedures will be strengthened to ensure the timeliness and accuracy of journal entries, reconciliations, and SEFA related information. Anticipated Completion Date: June 30, 2026 Management Response: Management concurs with the finding. The Authority will implement a structured closing calendar and improve grant related reconciliations beginning in FY 2026.
View Audit 395397
Finding 1191374 (2025-005)
Material Weakness 2025
Langston University
OK
Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal TEACH Grant Program – Assistance Listing No. 84.379 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement additional procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. While procedures had previously been implemented to address this issue, additional measures are being taken to ensure full compliance. The University will implement additional udates to its NSLDS reporting processes to ensure needed submissions are reported timely and accurately. Respective staff will receive additional training to ensure proper reporting to NSLDS occurs. Name(s) of the contact person(s) responsible for corrective action: Ms. Nacasaw Coppage, Director of Office of Financial Aid; Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services; and Mrs. Jeanese Outlaw-Gunter, University Registrar Planned completion date for corrective action plan: April 2026
View Audit 395389
Finding 1191019 (2025-026)
Material Weakness 2025
State of Delaware
DE
Subrecipient Monitoring Procurement, Suspension & Debarment Material Weakness § 200.303
Reference Number: 2025-026 Prior Year Finding: 2024-025 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Awar...
Reference Number: 2025-026 Prior Year Finding: 2024-025 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Award Number and Year: H79TI085764 (9/30/2022 – 9/29/2024) 6H79TI085764 (9/30/2023 – 9/29/2025) 5H79TI083305 (9/30/2024 – 9/29/2027) Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has reviewed the FFATA reporting requirements and evaluated the procedures in place for identifying and reporting subawards in SAM.gov. During the audit period, the Division relied on existing processes that did not include a formalized secondary review to ensure all reportable subawards were submitted within the required timeframe. In response to this finding, the Division has implemented enhanced internal controls and monitoring procedures to ensure compliance with FFATA reporting requirements. These actions include: • Development of a standardized FFATA tracking log to monitor all subawards issued under applicable federal programs. • Implementation of a secondary review process to verify that all reportable subawards meeting FFATA thresholds are identified and submitted in SAM.gov within required deadlines. • Coordination between program and fiscal staff to confirm subaward execution dates, amounts, and reporting applicability prior to the reporting deadline. • Periodic review of SAM.gov submissions to ensure completeness and accuracy. These corrective actions are intended to strengthen internal controls over FFATA reporting and ensure timely and accurate submission of required subaward reports going forward. Name(s) of the contact person(s) responsible for corrective action: Sherry Szczuka – Chief of Program Integrity Planned completion date for corrective action plan: April 1, 2026.
View Audit 395248
Finding 1191009 (2025-022)
Material Weakness 2025
State of Delaware
DE
Special Tests & Provisions Eligibility Material Weakness § 200.303
Reference Number:2025-022 Prior Year Finding:2024-023 Federal Agency:U.S. Department of Health and Human Services State Department Name:Department of Health and Social Services State Division Name:Division of Medicaid and Medical Assistance Federal Program:Medicaid Cluster Assistance Listing Number:...
Reference Number:2025-022 Prior Year Finding:2024-023 Federal Agency:U.S. Department of Health and Human Services State Department Name:Department of Health and Social Services State Division Name:Division of Medicaid and Medical Assistance Federal Program:Medicaid Cluster Assistance Listing Number:93.775, 93.777, 93.778 Award Number and Year: 2405DE5MAP (10/1/2023 – 9/30/2024) 2505DE5MAP (10/1/2024 – 9/30/2025) Compliance Requirement:Special Tests and Provisions – Provider Health and Safety Standards Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should reevaluate its current process and perform additional training to ensure documentation is maintained in accordance with program requirements and that all providers are compliant with required health and safety standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DMMA will review the process of storing all data for provider’s screening and credentialing information. In addition, when a provider enrolls or revalidates into DMAP, they will be required to submit updated credentials and license information. Name(s) of the contact person(s) responsible for corrective action: Mei Johnson, Chief of Admin. IT Unit Planned completion date for corrective action plan: September 2026
View Audit 395248
Finding 1191004 (2025-021)
Material Weakness 2025
State of Delaware
DE
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.308 § 200.309 § 200.403
Reference Number: 2025-021 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Medicaid and Medical Assistance Federal Program: Children’s Health Insurance Program Assistance Listing Nu...
Reference Number: 2025-021 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Medicaid and Medical Assistance Federal Program: Children’s Health Insurance Program Assistance Listing Number: 93.767 Award Number and Period: SAI000005399 (10/1/2023 – 9/30/2024) Compliance Requirement: Period of Performance Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and enhance its procedures and internal controls to ensure that it maintains documentation that expenditures charged to the program are incurred within an award’s allowable period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent recurrence, we are implementing the following actions: 1. Enhanced Monitoring Controls o Establish a centralized tracking system for all awards, including start and end dates. 2. Staff Training and Accountability o Conduct mandatory training for program and finance staff on compliance with period of performance requirements. o Assign clear responsibility for monitoring award timelines to designated personnel. 3. Pre-Closeout Review Process o Introduce a formal pre-closeout review 60 days before the award end date to identify and resolve outstanding obligations. o Require certification from both program and finance leads confirming that all expenditures fall within the allowable period. 4. Post-Expenditure Review o Perform monthly reconciliation of expenditures against the period of performance. o Immediately flag and correct any discrepancies identified. Name(s) of the contact person(s) responsible for corrective action: Joel Riley – Program Integrity Chief Anthony Yeager – Fiscal Manager Planned completion date for corrective action plan: July 31, 2026
View Audit 395248
Finding 1191000 (2025-019)
Material Weakness 2025
State of Delaware
DE
Eligibility Special Tests & Provisions Subrecipient Monitoring
Reference Number: 2025-019 Prior Year Finding: 2024-020 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: CCDF Cluster Assistance Listing Number: 93.575. 93.59...
Reference Number: 2025-019 Prior Year Finding: 2024-020 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: CCDF Cluster Assistance Listing Number: 93.575. 93.596 Award Number and Year: SAI5406 (10/1/2022 – 9/30/2025) SAI5788 (10/1/2023 – 9/30/2026) SAI6656 (10/1/2024 – 9/30/2028) SAI6306 (10/1/2024 – 9/30/2027) Compliance Requirement: Special Tests and Provisions – Health and Safety Requirements Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should reevaluate its current process and perform additional training to ensure all providers are compliant with required health and safety requirements and that documentation is maintained and readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department of Education, Early Childhood Excellence team will reevaluate its current process and perform additional training to ensure all providers are compliant with required health and safety requirements. Reporting will operate effectively in a new data system to ensure that documentation of providers’ compliance with health and safety requirements is maintained and readily available for audit. Name(s) of the contact person(s) responsible for corrective action: Caitlin Gleason – Department of Education Associate Secretary, Early Childhood Excellence Planned completion date for corrective action plan: Between July 1, 2026 and July 1, 2027.
View Audit 395248
Finding 1190997 (2025-018)
Material Weakness 2025
State of Delaware
DE
Eligibility Allowable Costs / Cost Principles Material Weakness
Reference Number: 2025-018 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division: Division of Social Services Federal Program: CCDF Cluster Assistance Listing Number: 93.575. 93.596 Award Num...
Reference Number: 2025-018 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division: Division of Social Services Federal Program: CCDF Cluster Assistance Listing Number: 93.575. 93.596 Award Number and Year: SAI5406 (10/1/2022 – 9/30/2025) SAI5788 (10/1/2023 – 9/30/2026) SAI6656 (10/1/2024 – 9/30/2028) SAI6306 (10/1/2024 – 9/30/2027) Compliance Requirement: Eligibility Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The Division should reevaluate its current process, implement proper controls, and perform additional training to ensure that participants receiving benefits under the program meet eligibility requirements. The Division should maintain documentation of participant eligibility and this documentation should be readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Social Services (DSS) is currently conducting pilot sites to implement front-end scanning prior to case processing. Bi-weekly meetings with the vendor began in August 2024, and the first on-site visit to a pilot location took place in August 2025. Following successful implementation of the scanning process, a statewide rollout is planned for April–May 2026. The DSS Training Department has developed targeted mini training courses focusing on areas with high error rates. The Learning Innovation Team (LIT) will collect and analyze pre- and post-assessment data from child care training to measure effectiveness. Additionally, open lab sessions will be introduced to provide hands-on support, with a focus on accurately entering authorizations based on need for care and addressing other common error areas identified through Quality Control audits. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Bensel – Social Service Senior Administrator Planned completion date for corrective action plan: June 30, 2026.
View Audit 395248
Finding 1190978 (2025-007)
Material Weakness 2025
State of Delaware
DE
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Reference Number: 2025-007 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 A...
Reference Number: 2025-007 Prior Year Finding: No Federal Agency: U.S. Department of Labor State Department Name: Department of Labor State Division Name: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Year: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Reporting – ETA 2112, UI Financial Transaction Summary Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the Division review and enhance internal controls to ensure that ETA 2112 reports are reviewed and approved prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There is already a signature on the report we will now have that is signed and dated and will also add an additional line for preparer signature and date. Name(s) of the contact person(s) responsible for corrective action: Marie Cameron, Director of UI Planned completion date for corrective action plan: Quarter 1 2026.
View Audit 395248
Finding 1190976 (2025-006)
Material Weakness 2025
State of Delaware
DE
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Reference Number: 2025-006 Prior Year Finding: 2024-007 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Num...
Reference Number: 2025-006 Prior Year Finding: 2024-007 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Period: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Reporting – ETA 2208A, Quarterly UI Above-Base Report Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and update its reporting internal controls to ensure that ETA 2208A – Quarterly UI Above-Base Reports tie to supporting documentation and that supporting documentation is retained and readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We acknowledge the audit finding that the Division was unable to provide supporting documentation for QE 09/30/2024 ETA 2208A report. Procedures have been implemented to ensure documentation used to complete the ETA 2208A is saved in clearly marked folders on our Fiscal drive for ease of retrieval. Procedures will be documented and saved for ease of retrieval and use. Name(s) of the contact person(s) responsible for corrective action: Michael Soper, Fiscal Management Planned completion date for corrective action plan: Procedures are already in use for QE 12/31/2025 ETA 2208A report. Procedures will be documented by QE 06/30/2026 with revisions as needed.
View Audit 395248
Finding 1190974 (2025-005)
Material Weakness 2025
State of Delaware
DE
Matching / Level of Effort / Earmarking Special Tests & Provisions Material Weakness § 200.303
Reference Number: 2025-005 Prior Year Finding: 2024-005 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Num...
Reference Number: 2025-005 Prior Year Finding: 2024-005 Federal Agency: U.S. Department of Labor State Agency: Department of Labor State Division: Division of Unemployment Insurance Federal Program: Unemployment Insurance, COVID-19 – Unemployment Insurance Assistance Listing Number: 17.225 Award Number and Period: UI372152255A10 (10/1/2021 – 12/31/2024) UI393142355A10 (10/1/2022 – 12/31/2025) 24A55UI000067 (10/1/2023 – 12/31/2026) 25A55UI000116 (1/1/2024 – 12/31/2027) Compliance Requirement: Special Tests and Provisions – UI Benefit Payments Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend the Division review and enhance procedures and controls to ensure that it performs weekly claim investigations and that case investigations are completed timely in accordance with the time limits established in the ET Handbook No. 395. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Unemployment Insurance (Division) acknowledges the finding and agrees that improvements are necessary to ensure full compliance with Benefits Accuracy Measurement (BAM) program requirements. The Division recognizes the importance of conducting weekly investigations and adhering to established timeliness standards to maintain the integrity and accuracy of unemployment insurance benefit payments and denied claims. The Division notes that the identified deficiencies were primarily due to significant staffing shortages and competing operational demands, which were further exacerbated by the sustained workload associated with pandemic-related programs. These challenges affected the Division’s capacity to complete the required number of weekly investigations and to meet prescribed case completion timeframes. To address these issues, the Division has taken and will continue to take corrective actions, including: · Actively recruiting and onboarding additional staff dedicated to BAM operations. · Providing enhanced training to ensure staff are equipped to conduct timely and thorough investigations. · Implementing improved case management and tracking mechanisms to monitor timeliness and workload distribution. · Evaluating internal processes to identify efficiencies and reduce delays in case completion. The Division is committed to strengthening internal controls and ensuring compliance with federal requirements. Management will continue to monitor progress and take additional corrective actions as necessary to meet BAM performance standards moving forward. Name(s) of the contact person(s) responsible for corrective action: Evan Douglass, DUI Quality Control and Continuous Improvement Administrator Planned completion date for corrective action plan: March 31, 2027
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