Corrective Action Plans

Finding 1216166 (2025-005)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Action taken in response to finding: The Club will implement procedures to periodically review and update internal policies to ensure compliance with current regulatory requirements including requesting auditor review on procurement policies prior to approval. Name(s) of the contact person(s) respon...

Action taken in response to finding: The Club will implement procedures to periodically review and update internal policies to ensure compliance with current regulatory requirements including requesting auditor review on procurement policies prior to approval. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 05/28/2026

View Audit 402647

Finding 1216165 (2025-003)

Material Weakness 2025

Boys & Girls Clubs of Benton and Franklin Counties

WA

Questioned Costs Reporting Significant Deficiency

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned co...

Action taken in response to finding: The Club will utilize expenditures report directly from the accounting system when preparing progress reports to ensure all activity is accurately captured and reported. Name(s) of the contact person(s) responsible for corrective action: Julie Adelmund Planned completion date for corrective action plan: 05/28/2026

View Audit 402647

Finding 1216161 (2025-004)

Material Weakness 2025

Barton College

NC

Questioned Costs Student Financial Aid Subrecipient Monitoring

Ruth Casper has redesigned Barton’s Return to Title IV worksheet designed to eliminate errors. Additionally, Ruth has been assigned specific responsibility of verification and approval controls before initiating a return to Title IV action can occur without infringing upon required reporting timelin...

Ruth Casper has redesigned Barton’s Return to Title IV worksheet designed to eliminate errors. Additionally, Ruth has been assigned specific responsibility of verification and approval controls before initiating a return to Title IV action can occur without infringing upon required reporting timelines. This situation stemmed primarily from the same person who is no longer at Barton College. Management is assured that this situation will not occur under Ruth Casper’s leadership teamed with the revised internal verification and reporting controls.

View Audit 402646

Finding 1216158 (2025-001)

Material Weakness 2025

Point Park University

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that when a recipient of Title IV grant or loan assistance withdraws from an insti...

Point Park University respectively submits the following corrective action plans for the year ended August 31, 2025. Finding 2025-001 - Return of Title IV Funds Criterion: Title IV regulations (34 CFR 668.22) requires that 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 grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Condition and Context: The return of Title IV funding for one student, out of seven selected for testing, was not returned within 45 days of withdrawal. Corrective Action Plan: The University is implementing additional procedures to include secondary reviews, by the financial aid office and registrar’s office, of the current period withdrawals to ensure timely return of Title IV funds. Anticipated Completion Date: June 30, 2026 Name of Responsible Person: Scott Spencer, University Registrar Office (412) 392-3876 sspencer@pointpark.edu

View Audit 402637

Finding 1216047 (2025-004)

Material Weakness 2025

Communities in Schools of the Dallas Region, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2025-004: Allowable Costs – Material Weakness in Internal Controls Over Compliance and Compliance Finding Summary of Finding: Duplicate charges were identified within grant reimbursement submissions across reimbursement periods. Management Response During FY2025, grant reimbursement review p...

Finding 2025-004: Allowable Costs – Material Weakness in Internal Controls Over Compliance and Compliance Finding Summary of Finding: Duplicate charges were identified within grant reimbursement submissions across reimbursement periods. Management Response During FY2025, grant reimbursement review procedures were not sufficiently standardized to consistently identify duplicate charges submitted across reimbursement periods. Management is currently evaluating and formalizing enhanced grant reimbursement review workflows designed to improve consistency of review and reduce the risk of duplicate charges within reimbursement submissions. Planned procedures include reconciliation of reimbursement schedules to the general ledger, review of previously submitted reimbursement activity prior to submission of subsequent requests, and clarification of review responsibilities between management and the outsourced accounting team. Management is in the process of documenting these procedures and plans to implement the enhanced review workflow as soon as practicable. Separately, as part of ongoing remediation and compliance monitoring efforts, management has implemented a recurring quarterly Grant Utilization Review process intended to improve oversight of reimbursement activity, grant utilization, and reconciliation procedures across reimbursement periods. The first review meeting is scheduled for June 2026.

View Audit 402576

Finding 1216046 (2025-002)

Material Weakness 2025

Communities in Schools of the Dallas Region, Inc.

TX

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Summary of Finding: Supporting documentation for certain grant-related expenditures could not be located during compliance testing. Management Response The Organization maintained procedures requiring supporting documentation for grant-related expenditures during FY2025; however, supporting document...

Summary of Finding: Supporting documentation for certain grant-related expenditures could not be located during compliance testing. Management Response The Organization maintained procedures requiring supporting documentation for grant-related expenditures during FY2025; however, supporting documentation was not consistently centralized or retained in a manner that allowed for efficient retrieval during audit testing. Management has since implemented centralized electronic document retention procedures for invoices, grant support, reimbursement documentation, and related approvals. Responsibilities for maintaining and reviewing grant documentation have been clarified between management and the outsourced accounting team to improve accountability and consistency of execution. In addition, grant reimbursement support is now reviewed prior to submission and retained electronically to strengthen ongoing compliance monitoring and audit support procedures. Management has also developed and implemented a recurring Grant Utilization Review meeting process designed to support periodic review of grant activity, supporting documentation, reimbursement status, and compliance-related matters. The first quarterly review meeting is scheduled for June 2026.

View Audit 402576

Finding 1216045 (2025-001)

Material Weakness 2025

Communities in Schools of the Dallas Region, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Summary of Finding: Documentation evidencing management approval was not available for certain expenditures selected during compliance testing. Management Response The Organization maintained procedures requiring management approval of invoices and expenditures during FY2025; however, documentation ...

Summary of Finding: Documentation evidencing management approval was not available for certain expenditures selected during compliance testing. Management Response The Organization maintained procedures requiring management approval of invoices and expenditures during FY2025; however, documentation evidencing approval was not consistently retained during periods of staffing transition and operational change. Management has since enhanced and centralized invoice approval workflows within Accounting Seed to improve consistency of approval documentation retention. Approval responsibilities have been clarified by department and management level, and supporting approval documentation is now maintained electronically within the accounting workflow system. Management has also reinforced approval and documentation retention expectations with department leadership and accounting personnel and implemented periodic review procedures to improve ongoing compliance with internal policies and grant requirements.

View Audit 402576

Finding 1216037 (2025-006)

Material Weakness 2025

Kilgore Junior College District

TX

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that management strengthen and formalize internal control procedures over federal awards, including documented reviews, approvals, and reconciliations. We also recommend management provide training to staff ...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that management strengthen and formalize internal control procedures over federal awards, including documented reviews, approvals, and reconciliations. We also recommend management provide training to staff responsible for federal program administration to ensure understanding of Uniform Guidance requirements. Lastly, management should establish periodic internal reviews to verify that control activities are consistently performed and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Due to staff turnover, the loan reconciliation process was performed by the Director of Financial Aid. While the design of the internal controls over the Title IV loan reconciliation process remain accurate, timely, and compliant with federal requirements, Management will formalize procedures to ensure appropriate independent review when the Director completes the reconciliation in the event of staff absences or turnover. Specifically, internal control procedures will require that all reconciliations be reviewed and approved by a qualified supervisor, with documentation retained to evidence both the performance and review of the control. Additionally, the policy will designate appropriate backup personnel to perform the review function in situations where the primary supervisor is unavailable due to absence or staffing changes. Name of the contact person responsible for corrective action: Jackie Kelley, Director of Financial Aid & Scholarship Planned completion date for corrective action plan: June 2026

View Audit 402570

Finding 1216036 (2025-005)

Material Weakness 2025

Kilgore Junior College District

TX

Questioned Costs Student Financial Aid Eligibility

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026

View Audit 402570

Finding 1216035 (2025-004)

Material Weakness 2025

Kilgore Junior College District

TX

Questioned Costs Student Financial Aid Material Weakness

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026

View Audit 402570

Finding 1216034 (2025-003)

Material Weakness 2025

Kilgore Junior College District

TX

Questioned Costs Student Financial Aid Material Weakness

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026

View Audit 402570

Finding 1216033 (2025-002)

Material Weakness 2025

Kilgore Junior College District

TX

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026

View Audit 402570

Finding 1215961 (2025-002)

Material Weakness 2025

Northwestern University

IL

Period of Performance Questioned Costs Equipment & Real Property Management § 200.1 § 200.303

Period of Performance 2025-002 Plan: The University reinforced the existing procedures related to awards subject to modified or shortened periods of performance, including additional oversight of expenditures charged near revised award end dates. Post-Award monitoring and controls related to award e...

Period of Performance 2025-002 Plan: The University reinforced the existing procedures related to awards subject to modified or shortened periods of performance, including additional oversight of expenditures charged near revised award end dates. Post-Award monitoring and controls related to award end-date management and expenditure allowability will continue to be evaluated and strengthened, as appropriate. Expected Implementation Date: 07/01/2026 Contact: LaShawnda V. Hall Assistant Vice President for Research Financial Operations Accounting Services for Research Sponsored Projects (ASRSP) Northwestern University 1800 Sherman Ave, Suite 6-6000 Evanston, IL 60201 lashawnda.hall@northwestern.edu Phone: 847.491.4716

View Audit 402514

Finding 1215939 (2025-001)

Material Weakness 2025

South Kitsap School District No. 402

WA

Subrecipient Monitoring Eligibility Questioned Costs

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal eligibility requirements. Name, address, and telephone of District contact person: Heather Korten, Director of Business Services 2689 Hoover Ave SE Port Orchard, WA 9836...

Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal eligibility requirements. Name, address, and telephone of District contact person: Heather Korten, Director of Business Services 2689 Hoover Ave SE Port Orchard, WA 98366 (360) 874-7015 Corrective action the auditee plans to take in response to the finding: 1. Documented Eligibility Review The District will require a documented eligibility review for each student included on any future CWSD application. This review will verify that each student is both: A dependent of active-duty military personnel; and A student with a qualifying severe disability under CWSD program requirements. 2. Comparison to Impact Aid Source Data Prior to submission, the Business Department will compare the students included on the CWSD application to the District’s source documentation for military-connected students, including data maintained through the U.S. Department of Education Impact Aid process. 3. Secondary Review by Business Services The Business Department will perform an independent secondary review of the CWSD application before submission. The application will not be submitted until Business Services has reviewed and documented agreement between the application data and the District’s supporting eligibility records. 4. Special Services Review of Disability Eligibility and Costs The Special Services Department will remain responsible for identifying students with disabilities who may meet the CWSD criteria and for supporting the special education cost information included in the application. 5. Written Procedures and Sign-Off Requirements The District will establish written procedures identifying the staff responsible for preparing, reviewing, approving, and retaining documentation for the CWSD application. The procedures will require documented review and approval by both Special Services and Business Services prior to submission. 6. Documentation Retention The District will retain supporting documentation for each student included on the application, including military-connected status, disability eligibility support, cost documentation, review checklists, and final application approval. 7. Training and Annual Review Staff involved in preparing or reviewing the CWSD application will review applicable program requirements annually before the application is prepared. Anticipated date to complete the corrective action: June 30, 2026

View Audit 402505

Finding 1215893 (2025-001)

Material Weakness 2025

Hockinson School District No. 98

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Hockinson School District No.98 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Fed...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Hockinson School District No.98 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and period of performance requirements. Name, address, and telephone of District contact person: Aaron Villanueva, Director of Business Services 17912 NE 159th Street Brush Prairie, WA 98606 (360) 448-6413 Corrective action the auditee plans to take in response to the finding: Time and Effort - To enhance compliance with Federal IDEA grant requirements, the district is refining its procedures for Annual and Semi-Annual Certifications. At the commencement of the school year, the district will proactively assign eligible Special Education personnel to this grant to ensure all necessary attestations are executed and submitted in a timely manner. In the event of projected expenditures exceeding the federal allocation, personnel costs associated with the overage will be reallocated to the State Special Education Program (2100). Furthermore, the District remains committed to utilizing the tools and best practices provided by the State Auditor’s Office following the 2024–2025 audit to ensure ongoing regulatory alignment. Period of Performance - Historically, the district’s award date for this specific grant has not been restricted in the period of performance to the narrow window suggested. For example: 2023–2024 fiscal year, Grant Award Date March 6, Period of Performance July 1, 2023, through August 31, 2024, allowing the district to claim expenditures for the full cycle. 2025–2026 fiscal year, Grant Award Date November 13th, Period of Performance July 3, 2025, through August 31, 2026, allowing the district to claim expenditures for the full cycle. To prevent future discrepancies, the district has implemented a secondary verification process to cross-reference all Grant Award Notifications (GAN). We will strictly document the specific period of performance dates identified in each award to ensure total alignment with state and federal expectations. Anticipated date to complete the corrective action: Effective Immediately

View Audit 402475

Finding 1215892 (2025-001)

Material Weakness 2025

Mohawk Valley Community College

NY

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan 5/18/2026 Oversight Agency: U.S. Department of Education Mohawk Valley Community College respectfully submits the following corrective action plan for the year ended August 31, 2025. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding...

Corrective Action Plan 5/18/2026 Oversight Agency: U.S. Department of Education Mohawk Valley Community College respectfully submits the following corrective action plan for the year ended August 31, 2025. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2025-001 Bank Reconciliations Planned Action: Current Business Office staff have been catching up on performing bank reconciliations and investigating reconciling items, including obtaining reports so that GCard receipts can be investigated. Clear deadlines have been established and formally communicated to Business Office staff and specific individuals have been assigned ownership of each account reconciliation with a formal review and approval process implemented to ensure accuracy and completeness. Management will perform periodic spot checks to ensure ongoing compliance with reconciliation procedures and timeliness. Management will provide period updates to the Audit & Finance Committee regarding the status and timeliness of bank reconciliations. Any delays or issues will be communicated to the Committee and, as appropriate, to the Board of Directors to ensure transparency and allow for governance monitoring and oversight. Contact Responsible: Mary Jane Parry Anticipated date of Completion: 6/30/2026

View Audit 402463

Finding 1215888 (2025-006)

Material Weakness 2025

Boys & Girls Clubs of Northeast Ohio

OH

Questioned Costs Eligibility Reporting § 200.300 § 200.303 § 200.334

The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants hav...

The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants have the appropriate documentation on file and have received approved eligibility determination from the funder.

View Audit 402459

Finding 1215887 (2025-005)

Material Weakness 2025

Boys & Girls Clubs of Northeast Ohio

OH

Internal Control / Segregation of Duties Questioned Costs

BGCNEO will create system settings to ensure that either the appropriate supervisor or designated approver has approved the timecard before processing.

View Audit 402459

Finding 1215882 (2025-004)

Material Weakness 2025

Boys & Girls Clubs of Northeast Ohio

OH

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

The BGCNEO accounting staff will closely review expenditures to ensure costs were incurred within the applicable grant period, regardless of when the expenditure was paid.

View Audit 402459

Finding 1215842 (2025-016)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Eligibility Questioned Costs Special Tests & Provisions

Recommendation: The Department of Social Services should provide the necessary resources and institute procedures to ensure that it uses all information from eligibility, income, and death matches to ensure that it correctly issues benefits to or on behalf of eligible clients. DSS should return fede...

Recommendation: The Department of Social Services should provide the necessary resources and institute procedures to ensure that it uses all information from eligibility, income, and death matches to ensure that it correctly issues benefits to or on behalf of eligible clients. DSS should return federal reimbursements for unallowable expenditures claimed under Medicaid and SNAP. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. DSS staff is in the development phase of implementing new automated procedures to ensure timely and accurate action is taken to discontinue benefits of deceased clients when date of death information is received and matched to the Connecticut Department of Public Health’s State Vital Records Office. Action has been taken to correct the errors cited, including discontinuing the benefits of the individuals that were verified as deceased, and recouping the overpayments as appropriate. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080

View Audit 402418

Finding 1215841 (2025-015)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Questioned Costs Special Tests & Provisions Cash Management

Recommendation: The Department of Social Services should amend the contract with its Medicaid recovery audit contractor to comply with federal regulations. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will review the...

Recommendation: The Department of Social Services should amend the contract with its Medicaid recovery audit contractor to comply with federal regulations. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will review the payment methodology at the next contract renewal. Anticipated Completion Date: October 1, 2027 Department of Social Services Contact Person: John Jakubowski, Director of Quality Assurance (860) 424-5855

View Audit 402418

Finding 1215840 (2025-014)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal Medicare and Medicaid survey requirements. Corrective Action Plan as Reported by the Department of Public Health: The Facility Licensing and Investigations Section (FLIS) continues t...

Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal Medicare and Medicaid survey requirements. Corrective Action Plan as Reported by the Department of Public Health: The Facility Licensing and Investigations Section (FLIS) continues to recruit and train surveyors to fill vacancies. DPH is working to ameliorate the backlog of recertification surveys before the end of FFY 2026, and the complaint project is continuing. The Department’s efforts are dependent on several staffing and training variables, including hiring, turnover, and other extenuating circumstances (e.g. the need to respond to emergent issues). Department of Public Health Anticipated Completion Date: September 30, 2026 Department of Public Health Contact Person: Jennifer Olsen-Armstrong, Section Chief, Facility Licensing and Investigation Section (860) 509-7520 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Public Health. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nicole Godburn, Fiscal Administrative Manager 2 (860) 424-5393

View Audit 402418

Finding 1215839 (2025-013)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Questioned Costs Special Tests & Provisions

Recommendation: The Department of Social Services should comply with the long-term care facility auditing procedures in the State Medicaid Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. With more than 1,200 long-term care and b...

Recommendation: The Department of Social Services should comply with the long-term care facility auditing procedures in the State Medicaid Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. With more than 1,200 long-term care and boarding home providers, the Department is unable to audit every facility on a biennial basis. Facilities are primarily chosen for audit based on the risk of misstatement. The Department operates with limited resources and while it is neither possible nor feasible to conduct a field examination for every facility, the benefit of utilizing the desk review process must be considered when discussing the risk of incorrect payments. The Department ensures that a desk review is conducted on each facility's cost report annually. During the desk review process the auditors submit requests to providers for additional information to resolve questions which arise from significant risk areas identified and follow up on prior year findings. These procedures are conducted to mitigate and reduce the risk of incorrect payments. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nicole Godburn, Fiscal Administrative Manager 2 (860) 424-5393

View Audit 402418

Finding 1215837 (2025-011)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Eligibility Questioned Costs Cash Management § 200.303

Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Medicaid services in accordance with federal laws and the Medicaid State Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department...

Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Medicaid services in accordance with federal laws and the Medicaid State Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department identified cases where overrides that were applied during the public health emergency were not removed. This resulted in individuals remaining enrolled inappropriately. Our Business Systems Division is implementing a tiered resolution approach, beginning with individuals enrolled in the Medicare Savings Program and HUSKY-C coverage. Please note: The Department will not be returning the questioned costs associated with this finding. According to federal regulations, recoveries based on eligibility errors can only be pursued when identified by programs operating under CMS’ Payment Error Rate Measurement program, per section 1903(u) of the Social Security Act and regulations at Title 42 CFR Part 431, Subpart Q. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080

View Audit 402418

Finding 1215835 (2025-775)

Material Weakness 2025

State of Connecticut Drinking Water Fund - State Revolving Fund

CT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs

Recommendation: The Office of Early Childhood should strengthen internal controls over its program eligibility verification process to ensure compliance with all federal and state regulations. Corrective Action Plan as Reported by the Office of Early Childhood: To strengthen internal controls over t...

Recommendation: The Office of Early Childhood should strengthen internal controls over its program eligibility verification process to ensure compliance with all federal and state regulations. Corrective Action Plan as Reported by the Office of Early Childhood: To strengthen internal controls over the Care 4 Kids program eligibility verification process, identify error trends, and to ensure compliance with all federal and state regulations, the contractor has its own internal quality assurance (QA) process; however, the Office of Early Childhood (OEC) has added real time case reviews and an ongoing second layer monthly review to this process. The following corrective action measures have been approved and implemented by the OEC to better identify, prevent, and remedy these errors: 1. The QA Team uses a randomizer to select 10 cases completed by the Eligibility Service Specialists in the last 30 days. These cases consist of applications, redeterminations and supporting documents. The data elements reviewed focus on income and family fee calculation to identify error trends. The error trends are tracked and a quarterly report submitted to the OEC. The quarterly reports will identify the reasons for the errors, which will inform tools that can be made readily available to mitigate the errors, and provide more frequent staff training. 2. The QA Team reviews 13 sample cases from Report 823 (ACF Improper Payment Report), the similar process of the Federal Improper Payment review. Anticipated Completion Date: September 30, 2026 Office of Early Childhood Contact Person: Jill Marini, Interim CCDF Administrator jill.marini@ct.gov

View Audit 402418

Corrective Action Plans

Filters