Corrective Action Plans

Finding 383784 (2023-002)

Significant Deficiency 2023

Catholic Community Services of Western Washington

WA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403 § 200.414

Type of Finding: Significant Deficiency in Internal Control over Compliance relating to inadequate documentation and controls in place to ensure costs are reasonable and intended for the program charged. Views of Responsible Officials: Management accepts the finding. Effective internal control over...

Type of Finding: Significant Deficiency in Internal Control over Compliance relating to inadequate documentation and controls in place to ensure costs are reasonable and intended for the program charged. Views of Responsible Officials: Management accepts the finding. Effective internal control over the allocation of indirect costs exceeding the de minimis cost rate of 10%, which can be attributed to a lack of communication and review of the total expenditures being charged to the federal program. Program managers were accidentally invoicing before reconciling adjustments made. More thorough training of staff, along with careful supervisory review of total expenditures being charged to the federal program, and invoicing would likely have prevented this error. Corrective Action: An annual training of all grant accountants is being developed and will cover indirect and allowable costs. In addition, a process for secondary review of all invoices is being developed.

View Audit 296797 Questioned Costs: $1

Finding 383744 (2023-001)

None 2023

The Primavera Foundation, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles

We have submitted a modified administrative cost approach plan (MACA) to the VA on December 8, 2023, and we are waiting for approval. We are working with our outside CPA firm to update our policies and procedures accounting for the new MACA plan implementation once it is approved. In the interim, we...

We have submitted a modified administrative cost approach plan (MACA) to the VA on December 8, 2023, and we are waiting for approval. We are working with our outside CPA firm to update our policies and procedures accounting for the new MACA plan implementation once it is approved. In the interim, we have already begun running detailed reports of allocations each month. We have also adjusted the VA grant to only apply direct cost for any administrative charges until the MACA is approved.

View Audit 296767 Questioned Costs: $1

Finding 383575 (2023-002)

Significant Deficiency 2023

Addiction Recovery Care Association, Inc.

NC

Questioned Costs Allowable Costs / Cost Principles § 200.439

The Organization has developed appropriate controls over the review and approval of allowable costs; however, the Organization will review and strengthen these control activities by providing a more thorough examination of capital expenditures to ensure that such costs are approved by the federal aw...

The Organization has developed appropriate controls over the review and approval of allowable costs; however, the Organization will review and strengthen these control activities by providing a more thorough examination of capital expenditures to ensure that such costs are approved by the federal awarding agency or the pass-through entity when required.

View Audit 296624 Questioned Costs: $1

Finding 383567 (2023-003)

Material Weakness 2023

North West Hendricks School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305

FINDING 2023-003 Information on the federal program: Subject: Education Stabilization Fund – Advance Draws Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Educatio...

FINDING 2023-003 Information on the federal program: Subject: Education Stabilization Fund – Advance Draws Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness, Qualified Opinion Condition: The School Corporation requested reimbursement prior to incurring expenditures under federal grant awards. An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Context: During testing disbursements charged to ESF grants, we noted advance payments were received during the audit period prior to allowable costs being incurred by the School Corporation impacting the following Education Stabilization Fund grant awards: ● The School Corporation submitted a claim for reimbursement for $43,864 from the ESSER I grant award (84.425D) which was receipted on August 24, 2021. As of August 24, 2021, the School Corporation had incurred $41,674 of grant expenditures. The remaining $2,190 was disbursed on April 12, 2022. ● The School Corporation submitted a claim for reimbursement for $148,822 from the ESSER II grant award (84.425D) which was receipted on July 28, 2021. There were no expenditures incurred as of the date of the reimbursement request. The School Corporation began incurring expenditures after the advance payment, however, as of June 30, 2022, the School Corporation had an unspent cash balance of $24,613 in the ESSER II fund because of the advance payment. The School Corporation did not request any reimbursements for the period of July 1, 2022 through June 30, 2023 and continued to incur expenditures. As of June 30, 2023, the School Corporation had an unspent cash balance of $16,145. FINDING 2023-003 (Continued) ● The School Corporation submitted two claims for reimbursements from the ESSER III grant award (84.425U) during fiscal year 2022. The first claim reimbursement was receipted on November 24, 2021, in the amount of $52,210. The second claim reimbursement request was receipted on June 22, 2022, in the amount of $144,649. The School Corporation had incurred expenditures as of the date of each claim reimbursement requests, however, the amount claimed for reimbursement exceeded expenditures incurred resulting in advance payments being received. As of June 30, 2022, the School Corporation had an unspent cash balance of $88,348 in the ESSER III fund as a result of the advance payment. The School Corporation did not request any claims for reimbursements for the period of July 1, 2022 through June 30, 2023 and continued to incur expenditures. As of June 30, 2023, the School Corporation had an unspent cash balance of $21,842 in the ESSER III fund because of the advance payments. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Going forward the reimbursement will be prepared by the Assistant Superintendent once the funds have been spent and the Corporation Treasurer will review the reimbursement before it is submitted. Responsible Party and Timeline for Completion: The Assistant Superintendent, David Hobaugh, and the Corporation Treasurer, Kristina James, will oversee the corrective action plan and will be implemented immediately.

View Audit 296613 Questioned Costs: $1

Finding 383526 (2023-003)

Significant Deficiency 2023

Royall School District

WI

Questioned Costs Subrecipient Monitoring Cash Management

2023-003 - #84.425U COVID-19 Elementary and Secondary School Emergency Relief Fund III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-291673-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Condition: There were Education Stabilizati...

2023-003 - #84.425U COVID-19 Elementary and Secondary School Emergency Relief Fund III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-291673-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Condition: There were Education Stabilization Fund construction projects performed by contractors. Grant expenditures for the projects paid by the Education Stabilization Fund totaled $556,368. There was not a prevailing wage clause in the contracts and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction projects. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $556,368 Auditor’s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District has implemented additional procedures to ensure prevailing wage rate requirements are included in all contracts funded by federal programs. Contact Person: Mary Prielipp Anticipated Completion: June 30, 2024

View Audit 296603 Questioned Costs: $1

Finding 383503 (2023-003)

Significant Deficiency 2023

Cornish College of the Arts and Cornish Foundation

WA

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with au...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Existing Unclaimed Property procedures have been reviewed and training will be given to ensure timely review of outstanding student refund checks to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Debbie Treen, VP Finance and CFO, pending hiring of open Controller position Planned completion date for corrective action plan: July 31, 2024

View Audit 296558 Questioned Costs: $1

Finding 383371 (2023-014)

Significant Deficiency 2023

State of Utah

UT

Questioned Costs Eligibility Subrecipient Monitoring

2023-014. Missing Documentation for Emergency Rental Assistance Payments State Agency: Department of Workforce Services Federal Agency: Department of the Treasury As of March 2023, the Department of Workforce Services Housing and Community Development Division (HCD) stopped processing applications d...

2023-014. Missing Documentation for Emergency Rental Assistance Payments State Agency: Department of Workforce Services Federal Agency: Department of the Treasury As of March 2023, the Department of Workforce Services Housing and Community Development Division (HCD) stopped processing applications due to program funding exhaustion. In the event that the Federal Government reinstates the ERA Program, HCD will adopt additional training procedures to ensure that all program workers understand and adhere to ERA policy and procedures, including reviewing applications for completeness and accuracy prior to payment disbursement. Contact Person: Jennifer Edwards, Assistant Division Director, 385-222-6271 Anticipated Correction Date: April 2023

View Audit 296545 Questioned Costs: $1

Finding 383352 (2023-013)

Significant Deficiency 2023

State of Utah

UT

Questioned Costs Subrecipient Monitoring Cash Management

2023-013. Improper Reimbursement of Utility Expenditures Due to Lack of Effective Internal Controls State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to verify utility agreements are drafted and effective before UDOT works on projects w...

2023-013. Improper Reimbursement of Utility Expenditures Due to Lack of Effective Internal Controls State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to verify utility agreements are drafted and effective before UDOT works on projects with utility partners. UDOT will continue to coordinate with utility partners to align reimbursement practices with the applicable federal requirements. Responsible Party: Carmen Swanwick, Project Development Director, (801) 232-7802 Completion Date: June 2025

View Audit 296545 Questioned Costs: $1

Finding 383347 (2023-008)

Material Weakness 2023

Huntley Project School District Number 24

MT

Questioned Costs Subrecipient Monitoring Period of Performance § 200.77

Name of contact person: Rita Huck Corrective Action: The 21st Century Community Learning Centers grant director was told by the Office of Public Instruction that the District could pay for expenditures that were incurred in July, 2022 for a summer program that was held until the middle of July, 202...

Name of contact person: Rita Huck Corrective Action: The 21st Century Community Learning Centers grant director was told by the Office of Public Instruction that the District could pay for expenditures that were incurred in July, 2022 for a summer program that was held until the middle of July, 2022. These payments were made from the FY 2022 grant that was scheduled to end June 30, 2022. We have discussed how and when obligations and expenditures will be handled going forward. Proposed Completion Date: Immediately.

View Audit 296540 Questioned Costs: $1

Finding 383310 (2023-001)

None 2023

Council for Jewish Elderly and Subsidiaries

IL

Questioned Costs HUD Housing Programs

The Company paid the amount distributed in excess of surplus cash of $53,743 on December 7, 2023, and deposited into a residual receipt account subsequent fiscal year.

View Audit 296510 Questioned Costs: $1

Finding 383255 (2023-130)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305

Corrective Action Plan: The University will remit annually any interest earned in excess of $500 to the Department of Health and Human Services. Implementation Date: 2/2024 Responsible Person: Andrea Wright, Executive Director of Accounting Services

View Audit 296491 Questioned Costs: $1

Finding 383189 (2023-127)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Special Tests & Provisions Student Financial Aid

Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secon...

Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secondary designee to review the ECAR quarterly for any required changes. Implementation Date: August 2023 Responsible Persons: Jamie Hansard and Kyle Phillips

View Audit 296491 Questioned Costs: $1

Finding 383134 (2023-123)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • We have implemented an ad hoc report to identify students with canceled loans and loan fees included in their COA. The report is reviewed bi-weekly and loan fees for canceled loans are r...

Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • We have implemented an ad hoc report to identify students with canceled loans and loan fees included in their COA. The report is reviewed bi-weekly and loan fees for canceled loans are removed in a timely manner. Training regarding the timely cancelation of loan fees was provided to staff responsible for the review and adjustment. • We have implemented an ad hoc report to review student’s COA budget and the student’s actual enrollment to identify discrepancies between a student’s actual enrollment charges and student’s COA budget. The report is reviewed following our census after the 20th day of classes and COA budgets are adjusted to align with actual enrollment charges. Training regarding post census review of student’s actual attendance and student’s COA budget was provided to staff responsible for the review and adjustments. • We have implemented an ad hoc report to review student’s tuition and fees budget component and the student’s academic program to identify discrepancies between the student’s tuition and fees budget component and the charges associated with their academic program. The report is reviewed monthly, and a student’s tuition and fees budget components are adjusted to align with the student’s academic program. Training regarding review of a student’s tuition and fees budget component and the student’s academic program was provided to staff responsible for the review and adjustments. Implementation Date: January 2024 Responsible Persons: Christina Montecillo and Robert Hamilton

View Audit 296491 Questioned Costs: $1

Finding 383035 (2023-142)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Student Financial Aid Special Tests & Provisions

Corrective Action Plan: The University has revised the procedures to include additional procedural details. Management will conduct a second level review of the R2T4 new year system set up. Additionally, a quality control review of ten percent of the R2T4 calculations will be performed throughout th...

Corrective Action Plan: The University has revised the procedures to include additional procedural details. Management will conduct a second level review of the R2T4 new year system set up. Additionally, a quality control review of ten percent of the R2T4 calculations will be performed throughout the year to ensure accuracy and compliance with the R2T4 requirements. Implementation Date: February 2024 Responsible Persons: Alejandra Gonzalez, Senior Associate Director Marcia Osman, Associate Director

View Audit 296491 Questioned Costs: $1

Finding 383029 (2023-125)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Student Financial Aid Special Tests & Provisions

Corrective Action Plan: The Financial Aid and Scholarships Office at Texas Tech University will collaborate closely with the Provost’s office to create a strategy for more precisely recording the final date of academic engagement for students enrolled in online courses. Implementation Date: January ...

Corrective Action Plan: The Financial Aid and Scholarships Office at Texas Tech University will collaborate closely with the Provost’s office to create a strategy for more precisely recording the final date of academic engagement for students enrolled in online courses. Implementation Date: January 2024 Responsible Persons: Robert Hamilton and Bobbie Brown

View Audit 296491 Questioned Costs: $1

Finding 383021 (2023-113)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective Action Plan: Once the discrepancy was identified in July of 2023, corrections were made for the next satisfactory academic progress review in August of 2023 and going forward. The new procedures put into place in August are as follows: the SAP table used for calculating maximum time frame...

Corrective Action Plan: Once the discrepancy was identified in July of 2023, corrections were made for the next satisfactory academic progress review in August of 2023 and going forward. The new procedures put into place in August are as follows: the SAP table used for calculating maximum time frame will be reviewed by the Associate Director and Director over Advising in conjunction with the Registrar’s office to ensure there are no discrepancies in degree program hour requirements. The policy manual has been revised to include procedures. Implementation Date: August 2023 Responsible Person: Delisa Falks, Assistant Vice President

View Audit 296491 Questioned Costs: $1

Finding 383020 (2023-111)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Student Financial Aid Special Tests & Provisions

Corrective Action Plan: To address accurate reporting of scheduled breaks in the future, we will update our R2T4 policy and procedure to ensure that weekends are included in the scheduled breaks. Our updated policy and procedure will include information regarding how the break is determined. The Ass...

Corrective Action Plan: To address accurate reporting of scheduled breaks in the future, we will update our R2T4 policy and procedure to ensure that weekends are included in the scheduled breaks. Our updated policy and procedure will include information regarding how the break is determined. The Assistant Director of Operations will enter these dates on SOATBRK each aid year with secondary confirmation of accuracy by the Director of Financial Aid. The Office of Financial Aid did not have update access to the Banner form (SFAWDRL) used to process R2T4 calculations which caused inaccurate processing of students in modules. We have now properly configured our student information system so that the R2T4 processing staff have update access to this form in order to correctly report the start and end dates for students enrolled in modules. This will accurately calculate their percentage of attendance. Our current R2T4 procedures include a monitoring control to ensure accurate return of aid after an R2T4 is calculated and return is determined. The current process is reviewed by the same R2T4 processor who calculated the return. We will revise this procedure to have secondary review by the Assistant Director of Operations or in the absence of the Assistant Director, the Director will conduct this secondary review. We will review all students in which an R2T4 was calculated, not only those who had a return processed. This review will be documented in RHACOMM. In addition to the above procedural updates, the Office of Financial Aid is re-calculating R2T4 for the students impacted in this sample. The policy and procedure will be revised to include these updated procedures. Implementation Date: May 2024 Responsible Persons: Amanda Petrosian, Director of Financial Aid Josiah Mendoza, Assistant Director of Operations

View Audit 296491 Questioned Costs: $1

Finding 383016 (2023-104)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Student Financial Aid Special Tests & Provisions

Corrective Action Plan: Lamar University has already begun making strides to improve processes to ensure Return to Title IV (R2T4) funds are being reviewed and calculated correctly as it relates to return calculations. With turnover in staffing, we have worked to identify training materials availabl...

Corrective Action Plan: Lamar University has already begun making strides to improve processes to ensure Return to Title IV (R2T4) funds are being reviewed and calculated correctly as it relates to return calculations. With turnover in staffing, we have worked to identify training materials available and schedule our FA Specialist Sr. the opportunity to attend the Return to Title IV training offered through NASFAA. Moving forward, any future staff will be required to attend this course to gain a better understanding of the process. We were provided a list of schools with unique modules for support or guidance with our processes. Once these resources and trainings are available, the Standard Operating Procedure manual will be updated to reflect process improvements. IT is working with Student Aid to review reports and streamline the data used to identify students with changes to enrollment. This will allow a quicker turnaround time for processing students’ accounts. A process has been implemented with Student Aid and the Registrar’s office to ensure that all changes to the academic calendar are reported so that adjustments can be made. This will ensure that an accurate calculation of days is being used. In addition, we have begun reviewing our current Course Program of Study process and look to implement a change. This will allow us to freeze a student’s CPOS, which will avoid a student having a change in aid eligible enrollment after the R2T4 adjustments have been made. Implementation Date: August 2024 Responsible Person: Megan Begnaud, Director of Student Aid

View Audit 296491 Questioned Costs: $1

Finding 383013 (2023-101)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Student Financial Aid Procurement, Suspension & Debarment

Corrective Action Plan: A process with the Student Aid office exists for aid clean up that is run after Census Day for each part of term identifying students that had a variation in payouts versus packaged budget. In reviewing the 2022-2023 aid year, it appears that these reports and processes were ...

Corrective Action Plan: A process with the Student Aid office exists for aid clean up that is run after Census Day for each part of term identifying students that had a variation in payouts versus packaged budget. In reviewing the 2022-2023 aid year, it appears that these reports and processes were not being worked due to staff turnover. Working the students identified on this report is part of scheduled processes. Student Aid is working with IT to have these reports automated and scheduled out for delivery to ensure that it is received and worked in a timely manner. Implementation Date: February 2024 Responsible Person: Megan Begnaud, Director of Student Aid

View Audit 296491 Questioned Costs: $1

Finding 383008 (2023-004)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Corrective action plan: Program is enhancing processes to reconcile current expenses and ensure only eligible expenses are reported on the applicable funding sources. These actions will result in accurate amounts reported on the schedule of federal award expenditures. To strengthen requirements rela...

Corrective action plan: Program is enhancing processes to reconcile current expenses and ensure only eligible expenses are reported on the applicable funding sources. These actions will result in accurate amounts reported on the schedule of federal award expenditures. To strengthen requirements related to unique disaster funding, DSHS will reevaluate all invoices on this grant to ensure they are on the proper funding source. The State Medical Operations Center Finance staff will coordinate with DSHS Financial Division to communicate FEMA updates impacting expense reimbursement. Implementation date: August 31, 2024 Responsible persons: Wayne Zwart, Disaster Finance Manager, Center for Health Emergency Preparedness and Response’; Amanda Hudson, Budget Director, Financial Division

View Audit 296491 Questioned Costs: $1

Finding 382995 (2023-016)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.308 § 200.403

Corrective action plan: HHSC completed the correction of the rate prior to year-end close on August 25, 2023. General Ledger Cost Allocation Team will work with CFO Operations Support to develop a query to identify journal transactions that post in the CAPPS Financials general ledger module before t...

Corrective action plan: HHSC completed the correction of the rate prior to year-end close on August 25, 2023. General Ledger Cost Allocation Team will work with CFO Operations Support to develop a query to identify journal transactions that post in the CAPPS Financials general ledger module before the project start date. This query will be run monthly and any exceptions will be corrected. An additional review of the new fiscal year payroll projects will be performed by both Budget and the General Ledger Chartfield teams as part of annual fiscal year close coordination. Implementation date: August 31, 2024 Responsible person: Heather Nevill, Director, Fund Management

View Audit 296491 Questioned Costs: $1

Finding 382970 (2023-012)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Special Tests & Provisions Eligibility § 200.303

Corrective action plan: HHSC has made significant investments in its eligibility workforce to meet workload demands. In the last fiscal year, HHSC has onboarded more than 2,100 eligibility staff, implemented workforce recruitment and retention initiatives, and augmented its training capacity by leve...

Corrective action plan: HHSC has made significant investments in its eligibility workforce to meet workload demands. In the last fiscal year, HHSC has onboarded more than 2,100 eligibility staff, implemented workforce recruitment and retention initiatives, and augmented its training capacity by leveraging technology, strengthening the quality of the virtual learning products and scheduling, and standardizing On-the-Job Trainings. HHSC will also continue to create and share guidance and tips with staff to reinforce proper data entry in the eligibility determination system, including entries related to TANF. Implementation date: December 31, 2024 Responsible person: Gracie Perez – Interim Associate Commissioner, Access and Eligibility Services (AES) Operations

View Audit 296491 Questioned Costs: $1

Finding 382966 (2023-001)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

Corrective action plan: To rectify the discrepancies in the EA Eligibility Application/Determination section of the IMPACT system, DFPS is implementing the following measures: 1. Research and Analysis: DFPS IT initiated research on 12/12/2023 to investigate the root cause of why the child became eli...

Corrective action plan: To rectify the discrepancies in the EA Eligibility Application/Determination section of the IMPACT system, DFPS is implementing the following measures: 1. Research and Analysis: DFPS IT initiated research on 12/12/2023 to investigate the root cause of why the child became eligible upon recertification. This research will be ongoing to comprehensively understand the underlying factors. 2. Database Audit: A database audit table was added in early October 2023 to expedite the identification of similar issues in the future. This enhancement aims to facilitate a quicker determination of the root cause for any inaccuracies related to EA eligibility. 3. Batch Analysis: The EA eligibility batch process will undergo a thorough analysis to ensure it accurately identifies children who should or should not be deemed EA eligible. Insights from this analysis will help optimize the batch process and prevent similar occurrences. 4. Project Review: A review of Project 65700, completed in August 2021, will be conducted to assess if any gaps in the re-certification batch allowed a child to be incorrectly considered EA eligible. The data fix performed during this project will also be scrutinized to ensure it adhered to accurate eligibility criteria. 5. Communication and Training: DFPS commits to ongoing communication and training for INV/AR staff regarding EA and the correct method of answering questions within the IMPACT system. This aims to enhance staff awareness and compliance with federal guidelines and internal policies. 6. Internal Quality Assurance: DFPS will strengthen its internal quality assurance reviews of cases eligible for EA. This proactive approach ensures ongoing compliance with federal guidelines and internal policies, thereby minimizing the likelihood of eligibility-related errors. 7. In Fiscal Year 2023, DFPS Investigations/Alternative Response personnel underwent supplementary training sessions and received revised policy and resource guides pertaining to Emergency Assistance (EA). These initiatives were implemented to address the concerns identified, specifically related to inaccuracies in responding to questions within the EA Eligibility Application/Determination. DFPS remains committed to these corrective actions to address the identified issues and continually improve the accuracy and reliability of the EA eligibility determination process. The effectiveness of these measures will be regularly assessed to uphold the integrity of the system and prevent improper payments. Citizenship: To rectify this situation and to ensure that a child that is not a U.S. citizen, qualified alien, or permanent resident does not receive EA benefits, DFPS is implementing the following measures: 1. DFPS Finance will work with program and IT to determine the best practices when answering citizenship and the Emergency Assistance (EA) eligibility questions and ensure the IMPACT system is reading the responses and applying the logic properly resulting in EA eligibility determination that is in compliance with United States Codes, Chapter 8 Aliens and Nationality, Chapter 14 – Restricting Welfare and Public Benefits of Aliens, §1611. 2. DFPS will review the list of non-citizens and update their eligibility if they are incorrectly deemed EA eligible. 3. DFPS will review the payments issued to non-citizens and process adjustments to ensure EA funds are used only for eligible activities. Implementation dates: IMPACT IT research begun on 12/12/2023 and will be ongoing to determine the root cause of the issue. Ongoing communication to staff. Citizenship: The first item will require a coordination with IT and programs and it’s completion date will be dependent on the efforts required to make the agreed upon changes. Item 2 and 3 is anticipated to be completed by May 31, 2024. Responsible persons: Jerome Green, CPI Deputy Director of Field; Citizenship: Scott Greer, Budget Director

View Audit 296491 Questioned Costs: $1

Finding 382959 (2023-003)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303

Corrective action plan: DSHS TVFC compliance site visits are now separated into two stages: Process & Documentation and Oversight & Verification. During 2023, internal controls and role assignments were established for each phase to ensure appropriate entry into PEAR, review activities, and follow-u...

Corrective action plan: DSHS TVFC compliance site visits are now separated into two stages: Process & Documentation and Oversight & Verification. During 2023, internal controls and role assignments were established for each phase to ensure appropriate entry into PEAR, review activities, and follow-up activities. These controls are in place and expected to be used throughout fiscal year 2024. Implementation date: February 20, 2024 Responsible person: Denise Reeder, MPH, MA, Immunization Section, Vaccine Operations Group Manager

View Audit 296491 Questioned Costs: $1

Finding 382925 (2023-008)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.334

Corrective action plan: The Provider Finance Department (PFD) will take proactive measures to establish and enforce guidelines that guarantee documentation is retained for a minimum of three years from the date of submission of the final expenditure report for each grant. This approach aligns with o...

Corrective action plan: The Provider Finance Department (PFD) will take proactive measures to establish and enforce guidelines that guarantee documentation is retained for a minimum of three years from the date of submission of the final expenditure report for each grant. This approach aligns with our dedication to transparency, accountability, and responsible grant management. We will ensure that all the documentation is saved within our documentation repository for a minimum of three years from the date of submission. Implementation date: June 1, 2024 Responsible person: Stacy Kerns – Director, Business Operations and Support Services

View Audit 296491 Questioned Costs: $1

Corrective Action Plans

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