Corrective Action Plans

Finding 540795 (2024-008)

Material Weakness 2024

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: 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 Allowable Costs/Cost Principles compliance requirements. Context: During testing of the Allowable Costs/Cost Principles compliance requirements, there were two vendor vouchers in a sample of 60, where the School Corporation was unable to locate any supporting documentation. These two selections totaled $1,530 charged to the grant. It was further noted that during our testing of payroll costs charged to the COVID-19 – Education Stabilization Fund, for 2 selections in a sample of 40, the School Corporation was unable to provide any support to validate the amount of payroll charged to the grant. These two selections totaled $414 charged to the COVID-19 – Education Stabilization Fund. Corrective Action Plan: The School Corporation will establish a system of internal controls to ensure that documentation is maintained and that expenditures charged to the grant comply with the grant agreement and are allowable. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect immediately.

View Audit 350448 Questioned Costs: $1

Finding 540792 (2024-007)

Material Weakness 2024

Rochester Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identi...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: 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 Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I amount reported on the Year 3 report ($266,367) did not agree to the underlying expenditure record ($96,019) for the period of July 1, 2021 through June 30, 2022. Additionally, the ESSER II and ESSER III amount reported on the Year 2 report ($1,433,207, and $643,771, respectively) did not agree to the underlying expenditure records ($1,400,698, and $630,465 respectively) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($4,291 and $1,522,378, respectively) did not agree to the underlying expenditure records ($4,590 and $1,774,722, respectively) for the period of July 1, 2022 through June 30, 2023. Additionally, the School Corporation was not able to provide any support for the 288 full-time equivalent (FTE) positions on September 30, 2022, reported on the Year 2 CrossAct report or the 338 full-time equivalent (FTE) positions on September 30, 2023, reported on the Year 3 CrossAct report. Crowe also noted that the School Corporation reported 0 full-time equivalent (FTE) positions paid by ESSER on September 2023, but there were ESSER positions reported in the ESSER applications. Corrective Action Plan: The School Corporation will implement a system of internal controls and an effective review process to ensure amounts reported on annual data reports agrees to the underlying transaction detail or other supporting documentation. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect with the next annual data report submission.

View Audit 350448

Finding 540756 (2024-006)

Material Weakness 2024

Sto-Rox School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.324

CONDITION: The School District contracted with MHY Family Services for professional services. The contract exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a ...

CONDITION: The School District contracted with MHY Family Services for professional services. The contract exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. In addition, the District did not conduct a cost or price analysis for this procurement, which was in excess of the Simplified Acquisition Threshold of $250,000. CRITERIA: Section 2 CFR 200. 318(i) of the Uniform Guidance specifies that the School District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. In addition, Section 2 CFR 200.324(a) of the Uniform Guidance requires the performance of a cost or price analysis in connection with every procurement in excess of the Simplified Acquisition Threshold. RECOMMENDATION: I am recommending that the management of the School District review and update as necessary its procurement policies to ensure retention of the appropriate procurement documentation, in all instances, so as to comply with all applicable sections of the Uniform Guidance, specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. In addition, I recommend that the School District conduct a cost or price analysis for all procurement in excess of the Simplified Acquisition Threshold of $250,000 before receiving bids or proposals in accordance with Section 2 CFR 200.324(a) of the Uniform Guidance. MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District will conduct a cost or price analysis for all contracts over the Simplified Acquisition Threshold of $250,000 before receiving bids and proposals. The timeframe for implementation of this procedure is effective immediately.

View Audit 350447 Questioned Costs: $1

Finding 540755 (2024-005)

Material Weakness 2024

Sto-Rox School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.300

CONDITION: During my review of the District’s compliance with the requirements of the Public-School Code and the Uniform Guidance for procurement of goods and services, the District was unable to provide documentation or other evidence that three price or rate quotations for the purchase of goods be...

CONDITION: During my review of the District’s compliance with the requirements of the Public-School Code and the Uniform Guidance for procurement of goods and services, the District was unable to provide documentation or other evidence that three price or rate quotations for the purchase of goods between $10,000 and $22,500, and services between $10,000 and $250,000, were obtained for the following vendors: Pittsburgh Area Community Schools Deborah Coppula Allegheny Intermediate Unit CRITERIA: In accordance with 24 PA Statute 8.807.1, the District must obtain/document at least three (3) written or well documented price or rate quotations from a reasonable number of qualified sources for purchases of goods between $10,000 and $22,500 (threshold established annually). In addition, Section 2 CFR 200.300(a)(2)(i) of the Uniform Guidance requires price or rate quotations to be received from an adequate number of qualified sources for purchases above the micro purchase threshold of $10,000 and the simplified acquisition threshold of $250,000. RECOMMENDATION: I recommend that for all future purchases of goods and/or services utilizing federal funds, that the District adhere to the requirements of 1) the District’s Procurement Policy for Federal Programs (#626.5), 2) the 24 PA Statute 8.807.1, and 3) Section 2 CFR 200.300(a)(2)(i) of the Uniform Guidance regarding obtaining three price or rate quotations for the purchase of goods between $10,000 and $22,500, and services between $10,000 and $250,000. MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District’s will document at least three price or rate quotations for procurements over $10,000. All procurements over $10,000 will be reviewed by the Superintendent to see evidence that three (3) verifiable price quotes were received before authorizing the requested procurement and will be placed in a file for audit purposes. The timeframe for implementation is effective immediately.

View Audit 350447 Questioned Costs: $1

Finding 540754 (2024-004)

Material Weakness 2024

Sto-Rox School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

CONDITION: During the PDE monitoring review of the ARP ESSER grant program, it was noted that the School District did not document in writing its rationale for the noncompetitive procurement of services provided by J. Martin & Associates. CRITERIA: In accordance with Section 2 CFR 200.318(i) of the...

CONDITION: During the PDE monitoring review of the ARP ESSER grant program, it was noted that the School District did not document in writing its rationale for the noncompetitive procurement of services provided by J. Martin & Associates. CRITERIA: In accordance with Section 2 CFR 200.318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Furthermore, Section 2 CFR 200.320(c’) of the Uniform Guidance details five (5) circumstances in which noncompetitive procurement can be used. RECOMMENDATION: I recommend that for all future purchases involving noncompetitive procurement, the School District adhere to Section 2 CFR 200.318(i) and Section 2CFR 200.320(c’) of the Uniform Guidance regarding the proper documentation required for noncompetitive procurement, as well as the District’s Procurement Policy for Federal Programs (#626.5). MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District’s will maintain procurement records, including why the noncompetitive procurement contract was necessary with appropriate documentation vetted by the District Solicitor. Additionally, the District will conduct an analysis to support that the price paid was reasonable. This analysis is needed to justify procurements that are not competitively bid. The timeframe for implementation is effective immediately.

View Audit 350447 Questioned Costs: $1

Finding 540746 (2024-001)

Significant Deficiency 2024

Interfaith Residence D/b/a Doorways and Related Entities

MO

Subrecipient Monitoring Questioned Costs HUD Housing Programs

Finding 2024-001 Personnel Responsible for Corrective Actions: Megan Robinson, Chief Financial Officer and Carrie Bagwell, Director of Government Grants and Compliance Anticipated Completion Date: February 2025 Corrective Action Plan: Management recognized the need for additional staff capacity t...

Finding 2024-001 Personnel Responsible for Corrective Actions: Megan Robinson, Chief Financial Officer and Carrie Bagwell, Director of Government Grants and Compliance Anticipated Completion Date: February 2025 Corrective Action Plan: Management recognized the need for additional staff capacity to administer all required duties and hired an Outstate Program and Grants Manager on February 1, 2025 to focus on these tasks. The position is overseen by the Director of Government Grants and Compliance, who is knowledgeable about the service and reporting requirements of this program. Additionally, starting in February 2025, the team implemented bi-monthly meetings to update the Chief Financial Officers on progress and timely filing of all grants related reporting to ensure all deadlines are met.

View Audit 350444

Finding 540744 (2024-001)

Significant Deficiency 2024

Chicago Urban League

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding 2024-001 – Controls over Financial Statement Preparation Organization’s Response: We concur with this finding. Our Controller was absent during the later part of the year and transactions that are normally made were not entered. Going forward we will ensure that all tr...

Corrective Action Plan Finding 2024-001 – Controls over Financial Statement Preparation Organization’s Response: We concur with this finding. Our Controller was absent during the later part of the year and transactions that are normally made were not entered. Going forward we will ensure that all transactions are made by the Senior Accountant and reviewed by the CFO. Name of contact person and title: Curtis A. Whittaker, Sr., CPA Interim CFO Anticipated Completion Date: June 30, 2025

View Audit 350433

Finding 540741 (2024-001)

Significant Deficiency 2024

City of Columbia, Missouri

MO

Questioned Costs Reporting Significant Deficiency

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting...

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and completed submissions, and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance. Ancipated Completion Date: This will be accomplished for the fiscal year 2025 year-end.

View Audit 350428

Finding 540730 (2024-005)

Material Weakness 2024

Belcourt Public School District #7

ND

Questioned Costs Internal Control / Segregation of Duties

2024-005 Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The Business Manager and the Special Education Director will collaborate to develop the budget at the beginning of each fiscal year, using the previous year’s expenditures as a baseline. At the conclusion of each quarter...

2024-005 Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The Business Manager and the Special Education Director will collaborate to develop the budget at the beginning of each fiscal year, using the previous year’s expenditures as a baseline. At the conclusion of each quarter, they will meet to review the status of the Special Education Budget, ensuring that the current spending aligns with or exceeds the previous year's expenditures. Anticipated Completion Date: Fiscal Year 2024-2025

View Audit 350425

Finding 540727 (2024-004)

Significant Deficiency 2024

Belcourt Public School District #7

ND

Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment § 200.311 § 200.313

2024-004 Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The purchasing agent acquired verification that American Rescue Plan – Elementary and Secondary School Emergency Relief (ESSER III) may be used for IDEA B allowable special education purchases. Moving forward, prior appr...

2024-004 Contact Person: Duane Poitra, Business Manager Corrective Action Plan: The purchasing agent acquired verification that American Rescue Plan – Elementary and Secondary School Emergency Relief (ESSER III) may be used for IDEA B allowable special education purchases. Moving forward, prior approval will be acquired by District purchasing agents on the ND DPI Capital Expenditure Prior Approval For Use of Federal Funding form before capital purchase is made using federal funding. Anticipated Completion Date: Fiscal Year 2024-2025

View Audit 350425

Finding 540724 (2024-003)

Material Weakness 2024

Belcourt Public School District #7

ND

Questioned Costs Allowable Costs / Cost Principles

2024-003 Contact Person: Duane Poitra, Business Manager Corrective Action Plan: We will resolve these issues and ensure full compliance by training purchasing agents and business office staff to properly document federally funded purchase order expenditures, maintain supporting invoices, and verify ...

2024-003 Contact Person: Duane Poitra, Business Manager Corrective Action Plan: We will resolve these issues and ensure full compliance by training purchasing agents and business office staff to properly document federally funded purchase order expenditures, maintain supporting invoices, and verify that vendor quotes reflect competitive market rates. Purchasing agents and approving administrators will also ensure staff travel requests are electronically filed; all related documentation for all related expenses will be collected. Additional training will be provided to relevant staff on federal expenditure guidelines to prevent future issues. These corrective actions will mitigate the risk of non-compliance and ensure that expenditures are reasonable and necessary for the federal award. Anticipated Completion Date: Fiscal Year 2024-2025

View Audit 350425 Questioned Costs: $1

Finding 540722 (2024-001)

None 2024

Town of Hardwick

MA

Procurement, Suspension & Debarment Questioned Costs § 200.319

Condition: The Town was unable to provide documentation to support a competitive procurement process for one vendor. Corrective Action Planned: A change in Town leadership (Town Administrator) caused the requested documents to be misplaced. In the future the Town will keep all procurement docu...

Condition: The Town was unable to provide documentation to support a competitive procurement process for one vendor. Corrective Action Planned: A change in Town leadership (Town Administrator) caused the requested documents to be misplaced. In the future the Town will keep all procurement documents together in one central location at Town Hall. Anticipated Completion Date: Completed Contact: Laurie Dell’Olio, Town Accountant

View Audit 350423 Questioned Costs: $1

Finding 540717 (2024-002)

None 2024

Ohio Institute of Allied Health, Inc.

IL

Questioned Costs Student Financial Aid Eligibility

Finding 2024-002: Incomplete Verification Tested sixty-three files and an application selected for verification did not match supporting documentation for one student. Comments on Finding and Recommendation(s): The Institute agrees with the finding and Auditor's recommendation. Actions Taken or Plan...

Finding 2024-002: Incomplete Verification Tested sixty-three files and an application selected for verification did not match supporting documentation for one student. Comments on Finding and Recommendation(s): The Institute agrees with the finding and Auditor's recommendation. Actions Taken or Planned: The school has implemented an internal check and balance to ensure that all files have the documentation required. The school has also partnered with a third-party servicer that will also be auditing the documentation needed to complete verification of student files.

View Audit 350416 Questioned Costs: $1

Finding 540716 (2024-001)

None 2024

Ohio Institute of Allied Health, Inc.

IL

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2024-001: Incorrect Pell Grants Tested sixty-three files, fifty-four of which were Pell Grant recipients, and four students received Pell grants in excess of their allowed amounts and two students did not receive the full amount of their allowed Pell grants. Comments on Finding and Recommend...

Finding 2024-001: Incorrect Pell Grants Tested sixty-three files, fifty-four of which were Pell Grant recipients, and four students received Pell grants in excess of their allowed amounts and two students did not receive the full amount of their allowed Pell grants. Comments on Finding and Recommendation(s): The Institute agrees with the finding and Auditor's recommendation. Actions Taken or Planned: The school has revised our method of requesting aid and the enrollment status of each student will be verified individually prior to requesting Pell. We have also removed FA administrator (effective 12/2023) and third-party servicer from their role (effective 4/2024). We will be refunding $2,910 to the Department of Education and crediting $1,053 to the affected student accounts.

View Audit 350416 Questioned Costs: $1

Finding 540715 (2024-003)

Significant Deficiency 2024

Grand Forks Public School District No. 1

ND

Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles

2024-003 Contact Person–Brandon Baumbach, Business Manager Corrective Action Plan–The District will collect Worksheet G forms monthly from our nonpublic schools mirroring the process used for public schools through our child nutrition system. This will ensure consistent documentation and verificat...

2024-003 Contact Person–Brandon Baumbach, Business Manager Corrective Action Plan–The District will collect Worksheet G forms monthly from our nonpublic schools mirroring the process used for public schools through our child nutrition system. This will ensure consistent documentation and verification of data, and prevent future discrepancies. Completion Date - June 30, 2025

View Audit 350408

Finding 540712 (2024-002)

Significant Deficiency 2024

Jobpath, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

The organization identified the issues and made staffing changes as of January 1, 2025 that include eliminating the Director of Finance position and instead created an accounting coordinator position and hired an outside accounting firm to provide expertise and an additional level of oversight. This...

The organization identified the issues and made staffing changes as of January 1, 2025 that include eliminating the Director of Finance position and instead created an accounting coordinator position and hired an outside accounting firm to provide expertise and an additional level of oversight. This change expands the finance and accounting team, increasing capacity to ensure the time needed for review of invoices and efficient communication with funders and avoid misunderstandings in the future.

View Audit 350398 Questioned Costs: $1

Finding 540711 (2024-001)

Significant Deficiency 2024

Jobpath, Inc.

AZ

Questioned Costs Subrecipient Monitoring Reporting

We identified the issue and the employee responsible was removed. As of July 1, 2024 the Data systems and Eligibility Manager is responsible for reporting with the added oversight and sign off from the Director of Operations.

View Audit 350398

Finding 540698 (2024-003)

Significant Deficiency 2024

McKendree University

IL

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

2024-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – 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 Loans – Assistance Listing No. 84.268...

2024-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – 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 Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the Student Financial Aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date and that disbursements date reported in COD matches the disbursement date to the student. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The McKendree University Financial Aid Office has an automated daily process for notifying COD of all federal aid disbursements after a disbursement is made to a student’s account. This process also includes a step for checking the COD website for any rejected files to confirm that students were correctly reported within a day of loan and TEACH grant disbursements occurring, well within the 15-day required notification time frame. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025

View Audit 350395

Finding 540697 (2024-002)

Significant Deficiency 2024

McKendree University

IL

Matching / Level of Effort / Earmarking Questioned Costs Eligibility § 200.303

2024-002 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – 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 Loans – Assistance Listing No. 84.268...

2024-002 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – 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 Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the Federal Student Aid handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Part of the weekly procedure for federal loan and TEACH grant disbursements includes Loan Disbursement Notifications to all students immediately after the loan is disbursed to a student’s account. This process now includes a step for a second check of the loan disbursements to ensure that all loan and TEACH grant disbursements have been sent the notified via campus and external email. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025

View Audit 350395

Finding 540696 (2024-001)

Significant Deficiency 2024

McKendree University

IL

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

UNITED STATES DEPARTMENT OF EDUCATION 2024-001 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – 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...

UNITED STATES DEPARTMENT OF EDUCATION 2024-001 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – 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 Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their Written Information Security Program includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While significant progress has been made towards GLBA compliance, there was not time to fully implement the corrective action plan prior to June 30, 2024 given the timing of the audit completion. An Information Security Governance Committee has been established and one of the key responsibilities of the committee is to review the Written Information Security Program (WISP) against GLBA requirements to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Christine Tweedy, CIO & Director of IT Planned completion date for corrective action plan: June 30, 2025

View Audit 350395

Finding 540693 (2024-001)

Significant Deficiency 2024

Families First, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimu...

Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimum seventy-five documents and attachments per invoice. To minimize the risk of omitting required documentation, the Director or designated staff will review the invoice package prior to submission to the funder and an invoice checklist task will be developed and completed. Contact person(s) responsible for corrective action: Schwanna C. Lakine The anticipated completion date is June 30, 2025.

View Audit 350393

Finding 540685 (2024-032)

Material Weakness 2024

State of New Hampshire

NH

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Matthew Hotchkiss and Austin Brown Telephone: 602...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Matthew Hotchkiss and Austin Brown Telephone: 602-271-2231 E-mail address: Matthew.A.Hotchkiss@dos.nh.gov and NHPA@dos.nh.gov Audit Report Reference: 2024-032, 2023-021 Special Tests and Provisions - Project Accounting Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with finding 001-A. This issue was discovered during FEMA’s financial monitoring site visit in March 2024. To resolve this issue, HSEM drafted a Delegation of Authority letter which was filed with FEMA in November 2024. A copy of the DOA is attached to this response and was supplied to KPMG during the audit. The control and review concern of this issue was previously addressed by establishing a review process between the Accountant IV, Administrator II, and the Deputy Director prior to the submittal of all 425s. These controls were in place during the audit period but were not documented. Please note that inaccuracies were not found during the audit on the filed 425 reports. In the future, HSEM will ensure that the review process is documented. HSEM concurs with Finding 001-B and is taking immediate action to review and strengthen its procedures regarding FFATA filing. As of March 8, the Federal FFATA filing process has shifted to SAM.gov for report submissions. In response, HSEM is swiftly updating its internal procedures to guarantee the timely and accurate filing of FFATA reports. These updates will be incorporated into a comprehensive Quick Reference Guide, designed to provide programmatic staff with clear, efficient instructions for completing reports. Additionally, a robust review process will be instituted for programmatic supervisors to ensure strict adherence to the updated procedures. Programmatic supervisors, who will be responsible for conducting these reviews, were informed of the required process change on March 11, 2025. To ensure a smooth transition and full compliance, remedial training will be provided to all programmatic staff upon completion of the Quick Reference Guide review and update, no later than April 15, 2025.

View Audit 350389

Finding 540683 (2024-030)

Material Weakness 2024

State of New Hampshire

NH

Questioned Costs Material Weakness Reporting § 200.303

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 20...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-030, 2023-019 - Reporting Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We have updated our processes as demonstrated with the boxes on line 7 being checked on the newer reports and will continue to follow this action on all future reports. NH SSDI will update/develop procedures for fiscal reporting. Spreadsheets used to create federal reports will be updated to clearly link information used and will be locked and saved as supporting documentation. Additionally, the NH SSDI will update its internal controls to include a second review and approval of all federal reports.

View Audit 350389

Finding 540678 (2024-027)

Material Weakness 2024

State of New Hampshire

NH

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.778 Opioid STR State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines Title: Revenue Director Telephone: 603-271-9043 E-mail address: Hannah.J.Glines@dhhs.nh.gov Audit Report Reference: 2024-027 – FF...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.778 Opioid STR State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines Title: Revenue Director Telephone: 603-271-9043 E-mail address: Hannah.J.Glines@dhhs.nh.gov Audit Report Reference: 2024-027 – FFATA Anticipated Completion Date: September 30, 2025 Corrective Action Planned: FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports

View Audit 350389

Finding 540664 (2024-019)

Material Weakness 2024

State of New Hampshire

NH

Reporting Internal Control / Segregation of Duties Questioned Costs

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) State Agency: Department of Health and Human Services (DHHS) Audit Contact: Richelle Swanson, Hannah Glines and Melissa Kelleher Title: DPHS Finance Director, Reve...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) State Agency: Department of Health and Human Services (DHHS) Audit Contact: Richelle Swanson, Hannah Glines and Melissa Kelleher Title: DPHS Finance Director, Revenue Director and Administrator of Bureau of Contracts and Procurement Telephone: 603-271-4613, 603-271-9043 and 603-9637 E-mail address: Richelle.R.Swanson@dhhs.nh.gov , Hannah.J.Glines@dhhs.nh.gov and Melissa.J.Kelleher@dhhs.nh.gov Audit Report Reference: 2024-019, 2023-010 - Reporting Anticipated Completion Date: September 30, 2025 Corrective Action Planned: The reporting system’s information is retained on a year-to-date basis, erasing the prior amount and replacing it with the updated total. We have implemented a process to obtain the information needed to verify that the unliquidated obligation for the requested reporting period was properly reported. FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports. The contracts were all in process prior to the April 4, 2022, inception of the UEI, and had been prepared with the DUNS number. However, the appropriate UEI was obtained to perform the required FFATA reporting requirements using SAM.GOV.

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