Corrective Action Plans

Finding 529193 (2024-004)

Significant Deficiency 2024

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.303

The staff ember responsible for running the process has started to send notification manually instead of through the Banner System until a resolution to the glitch has been identified Task Activity Expected Start Date Expected End Date Completion Date Manual emails sent January 2025 Ongoing Depends...

The staff ember responsible for running the process has started to send notification manually instead of through the Banner System until a resolution to the glitch has been identified Task Activity Expected Start Date Expected End Date Completion Date Manual emails sent January 2025 Ongoing Depends upon resolution from Ellucian

View Audit 347176

Finding 529187 (2024-005)

Significant Deficiency 2024

Oregon Food Bank, Inc.

OR

Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.327

OFB’s View on Finding: OFB acknowledges the finding and agrees with the auditors' assessment Responsible Party: Katie Kenton, Interim Co-Director of Finance (Strategic Finance); Nan Wang, Interim Co-Director of Finance (Operational Finance); Camille Lamothe, Senior Risk Assessment Coordinator Correc...

OFB’s View on Finding: OFB acknowledges the finding and agrees with the auditors' assessment Responsible Party: Katie Kenton, Interim Co-Director of Finance (Strategic Finance); Nan Wang, Interim Co-Director of Finance (Operational Finance); Camille Lamothe, Senior Risk Assessment Coordinator Corrective Action Plan: Oregon Food Bank finalized and implemented a procurement policy and a specific procurement policy for purchases made with federal funds, aligned with federal procurement standards and effective October 2024. Internal controls will be established to ensure adherence to the policy, and procedures will require retaining documentation of the procurement process to demonstrate compliance. These improvements will enhance transparency, strengthen accountability, and reduce compliance risk, ensuring a more efficient and well-documented procurement process that supports the organization’s long-term financial integrity and operational effectiveness. The anticipated completion date is June 30, 2026.

View Audit 347167

Finding 529182 (2024-004)

Significant Deficiency 2024

Oregon Food Bank, Inc.

OR

Reporting Questioned Costs Subrecipient Monitoring § 200.414

Food Distribution Cluster US Department of Agriculture / Oregon Department of Human Services / Farmers Market Fund Federal Assistance Listing Number: 10.565, 10.568, 10.569, 10.182, 10.331 Federal Program Name: Food Distribution Cluster, Local Food Purchase Assistance Cooperative, Gus Schumacher Nut...

Food Distribution Cluster US Department of Agriculture / Oregon Department of Human Services / Farmers Market Fund Federal Assistance Listing Number: 10.565, 10.568, 10.569, 10.182, 10.331 Federal Program Name: Food Distribution Cluster, Local Food Purchase Assistance Cooperative, Gus Schumacher Nutrition Incentive Program OFB’s View on Finding: OFB acknowledges the finding and agrees with the auditors' assessment Responsible Party: Katie Kenton, Interim Co-Director of Finance (Strategic Finance); Nan Wang, Interim Co-Director of Finance (Operational Finance); Starr Yurkewycz, Director of Partnerships and Programs; Nathan Harris, Director of Community Philanthropy; Shannon Oliver, Interim Director of Operations Corrective Action Plan: Finance will assess requirements and establish procedures and internal controls to ensure the consistent application, billing, and reporting of indirect cost rates across all federal awards. This will include collaborating with grant writing staff during the pre-application and pre-award phases to centralize grant preparation and ensure indirect rates are accurately applied in grant proposals and budgets. Multiple dedicated review steps in the grant lifecycle will be developed to both ensure accuracy of the rates charged and address any changes from the Federal Government. Existing strengths, tools, and capacity will be reviewed to support this process, including alignment with subrecipient indirect cost practices. Training will be provided to individuals responsible for these controls to ensure accurate implementation and ongoing compliance. These actions will improve our ability to manage indirect costs effectively and ensure compliance with federal requirements. The anticipated completion date is June 30, 2026.

View Audit 347167 Questioned Costs: $1

Finding 529179 (2024-003)

Material Weakness 2024

Oregon Food Bank, Inc.

OR

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.430

Food Distribution Cluster US Department of Agriculture / Oregon Department of Human Services Federal Assistance Listing Number: 10.565, 10.568, 10.569, 10.182 Federal Program Name: Food Distribution Cluster, Local Food Purchase Assistance Cooperative OFB’s View on Finding: OFB acknowledges the findi...

Food Distribution Cluster US Department of Agriculture / Oregon Department of Human Services Federal Assistance Listing Number: 10.565, 10.568, 10.569, 10.182 Federal Program Name: Food Distribution Cluster, Local Food Purchase Assistance Cooperative OFB’s View on Finding: OFB acknowledges the finding and agrees with the auditors' assessment Responsible Party: Katie Kenton, Interim Co-Director of Finance (Strategic Finance); Nan Wang, Interim Co-Director of Finance (Operational Finance); Rut Martinez-Alicea, Director of Equity People Culture and Administration; Starr Yurkewycz, Director of Partnerships and Programs; Nathan Harris, Director of Community Philanthropy; Shannon Oliver, Interim Director of Operations Corrective Action Plan: Finance will collaborate with key stakeholders to develop and implement a time and effort reporting system that meets federal documentation standards. This plan will identify impacted personnel and tailor reporting processes based on different funding sources. This effort will be cross departmental, roll out may include iterations of testing and refining and require training adoption and monitoring. These actions will strengthen internal controls and ensure personnel costs are accurately recorded and appropriately allocated. The anticipated completion date is: Employee review & certification of time and effort estimates - June 30, 2026 Implementation of software solution for time and effort documentation - June 30, 2027

View Audit 347167 Questioned Costs: $1

Finding 529175 (2024-001)

Significant Deficiency 2024

Thomas Edison State University and Its Affiliate the New Jersey State

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

2024-001 Special Tests and Provisions (Verification) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and Assistance Listing Numbers (ALN): Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers:...

2024-001 Special Tests and Provisions (Verification) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education Program Titles and Assistance Listing Numbers (ALN): Federal Pell Grant Program (ALN 84.063) and Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers: E-P063P243920 (7/1/2024 – 6/30/2025), P268K253920 (7/1/2024 – 6/30/2025) Contact Person: James Owens, Director of Financial Aid, (609) 633-9658 x 3400 Corrective Action: The University has enhanced its report for required verification documentation to highlight those selected with V4 or V5 status to ensure all proper documentation is requested and provided by the students as required for the verification status. The review will be done on a monthly basis throughout the fiscal year. Anticipated Completion Date: April 2025

View Audit 347163

Finding 529166 (2024-001)

Significant Deficiency 2024

University of Maine System

ME

Questioned Costs Student Financial Aid Reporting

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to the National Student Loan Database System (NSLDS) within the appropriate timefram...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to the National Student Loan Database System (NSLDS) within the appropriate timeframe as required by regulations. University of Maine at Farmington Condition: During our testing of 40 students, we noted four students at the University of Maine Farmington (UMF) whose campus enrollment effective date did not match their program enrollment effective date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After a similar audit finding in 2022, UMF understood that having the error reports from the National Student Clearinghouse (NSC) would correct this problem going forward. It was subsequently discovered that the internal report used in submitting withdrawals to the NSC pulled the Program Enrollment Effective Date from the wrong location, resulting in instances where the reported date did not match the Enrollment Effective Date. UMF is actively working with UMS IT staff to correct this report. In the meantime, these dates have been updated manually on the NSC website for all withdrawn students, including the four identified in this finding. Name(s) of the contact person(s) responsible for corrective action: Lisa Beane, Assistant Registrar for the University of Maine at Farmington. Planned completion date for corrective action plan: April 2025.

View Audit 347150

Finding 529164 (2024-001)

None 2024

Fulton Gardens Corporation

TX

Questioned Costs Reporting

Audit Finding 2024-001 - The tenant security deposits bank account was insufficient to cover the tenant security deposit liability and was not held in an interest bearing account. Response: Funds had been withdrawn due to a shortfall in operating cash which was needed for necessary repairs to the ...

Audit Finding 2024-001 - The tenant security deposits bank account was insufficient to cover the tenant security deposit liability and was not held in an interest bearing account. Response: Funds had been withdrawn due to a shortfall in operating cash which was needed for necessary repairs to the property. Management intends to replenish the security deposit bank account as soon as funds become available. In addition, management is researching the feasibility of finding a bank that will pay sufficient interest to cover any fees charged. Name and Title of contact person responsible for corrective action: Linda Holder Executive Director – Houston Housing Management Corporation - Fulton Gardens - PO Box 1819 - Houston, TX 77002 - 713-526-9470

View Audit 347147

Finding 529154 (2024-002)

Significant Deficiency 2024

Center for the Advancement of Science in Pace

FL

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

2024-002 Procurement Recommendation: Non-competitive procurement should be documented and approved prior to incurring expenses. Management Response: CASIS acknowledges the error documenting these procurements. The two legal service vendors had been discussed internally and the selections rationalize...

2024-002 Procurement Recommendation: Non-competitive procurement should be documented and approved prior to incurring expenses. Management Response: CASIS acknowledges the error documenting these procurements. The two legal service vendors had been discussed internally and the selections rationalized based on the specialty of the professional services required for leasing and employment matters. Unfortunately, the documentation was not completed and stored as required by our internal policies. We consider these costs to be both necessary and reasonable, as we were negotiating a new office space lease and the rates were consistent with other legal service providers that CASIS has procured. CASIS plans on reinforcing the procurement documentation requirements with our personnel through additional training and reminding that engagement letters need to go through our document review software. Responsible Party: Jonathan Bobbitt, CPA, Finance Manager Date Expected to be Corrected: April 30, 2025

View Audit 347124 Questioned Costs: $1

Finding 529149 (2024-001)

Significant Deficiency 2024

Mobile Medical Care, Inc.

MD

Procurement, Suspension & Debarment Questioned Costs Significant Deficiency § 200.303 § 200.318 § 200.319 § 200.320

Views of Responsible Officials:  The Organization will update its procurement policy to be in conformance with Federal cost principles for approval at the next Board Meeting on February 24, 2025.  Supporting operating procedures will be reviewed and adjusted accordingly to ensure compliance with t...

Views of Responsible Officials:  The Organization will update its procurement policy to be in conformance with Federal cost principles for approval at the next Board Meeting on February 24, 2025.  Supporting operating procedures will be reviewed and adjusted accordingly to ensure compliance with the policy by February 28, 2025.  The situation resulting in this finding was for the procurement of support services for a new electronic health records system which was successfully implemented using the services purchased at a reasonable cost; however, the procedures followed by previous staff did not fully comply with the Organization's policies and procedures nor the Federal cost principles. The Organization has since implemented additional procedures to ensure documentation for competitive bids and justification for all purchases to comply with Federal requirements enhancing the Organization's internal procedures. The Organization will do a full review of the Federal cost principles and suggested procedures to ensure full compliance and implement new policies and additional procedures, as necessary, by February 28. 2025.

View Audit 347122 Questioned Costs: $1

Finding 529128 (2024-002)

Significant Deficiency 2024

Department of Housing of the Commonwealth of Puerto Rico

PR

Reporting Questioned Costs Subrecipient Monitoring

VIEWS OF RESPONSIBLE OFFICIALS The designated officer of the CDBG-DR/MIT Program to perform this task resigned suddenly. We recruited and trained a new officer, but during the transition process some First-Tier Sub awardee contracts were not reported in the Subaward Reporting System (FSRS) in a time...

VIEWS OF RESPONSIBLE OFFICIALS The designated officer of the CDBG-DR/MIT Program to perform this task resigned suddenly. We recruited and trained a new officer, but during the transition process some First-Tier Sub awardee contracts were not reported in the Subaward Reporting System (FSRS) in a timely manner. To prevent this condition in the future, we have trained more than one officer for this task, and have placed a level of supervision to fully comply with this obligation. IMPLEMENTATION DATE Already implemented RESPONSIBLE PERSON Félix Hernández Cabán Director of Disaster Recovery CDBG-DR Program Finance & Monitoring Division

View Audit 347065

Finding 529127 (2024-001)

Significant Deficiency 2024

Douglas Pointe III Associates, LLC

IN

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs § 200.512

The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 22, 2024, and management will submit the Data Collection Form timely going forward.

View Audit 347054

Finding 529125 (2024-001)

Material Weakness 2024

Knox Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2024-001 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: 84.425U Federal Award Numbers and Years (or Other Identif...

FINDING 2024-001 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: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The Annual Data Reports were prepared by School Corporation management and reviewed by someone other than the preparer, however, the review process in place did not prevent, or detect and correct, errors. During testing of the accuracy of the annual data reports, the following errors were noted: • The Year 2 Annual Data Report for the ESSER III (84.425U) grant award reported total disbursements of $2,219,321 for the period of July 1, 2021 through June 30, 2022 compared to underlying disbursement detail of $2,715,940. • The Year 3 Annual Data Report for the ESSER III (84.425U) grant award reported total disbursements of $224,309 for the period of July 1, 2022 through June 30, 2023 compared to underlying disbursement detail of $306,194. Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There will be two people who look over the ESSER reports before submitting to the state to make sure they agree with the reports. Anticipated Completion Date: When next report is due.

View Audit 347048

Finding 529120 (2024-001)

Material Weakness 2024

Charleroi Area School District

PA

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Name of contact person: Mr. Joseph Gudac, Business Manager ...

Name of contact person: Mr. Joseph Gudac, Business Manager Corrective Action: We will follow our policy for ensuring the accuracy of meal counts before remitting the total meals to PDE. The district will implement a pre-submission review protocol to verify that monthly claims accurately reflect the meals served to eligible students. We also will develop a standardized checklist for reviewing and approving meal counts before submission and to ensure that discrepancies identified during review are promptly investigated and corrected. Anticipated Completion Date: The District will implement the above procedure immediately.

View Audit 347046

Finding 529113 (2024-002)

Significant Deficiency 2024

Southern Illinois Center for Independent Living

IL

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

SICIL agrees with this finding and will take steps to update the Organization's cost allocate policy to match federal regulations.

View Audit 347009 Questioned Costs: $1

Finding 529112 (2024-001)

Significant Deficiency 2024

Chicago Commons Association

IL

Questioned Costs Subrecipient Monitoring Cash Management § 200.305 § 200.516

Corrective Actions Taken Commons has taken the following actions to protect against such fraudulent incidents in the future: • Engaged a firm to assist with managing the incident; • Opened a new bank account; • Added account verification services with our banking partner, which will be utilized to v...

Corrective Actions Taken Commons has taken the following actions to protect against such fraudulent incidents in the future: • Engaged a firm to assist with managing the incident; • Opened a new bank account; • Added account verification services with our banking partner, which will be utilized to verify account updates; • Limited the amount of per vendor/subrecipient daily payments to our insurance limits, with verifications prior to releasing additional funds when the total payment exceeds the insurance limits; • Subrecipient payment receipt is verified by both the subrecipient and the Commons grants team; • Updated our policy and procedures to direct our subrecipients to request banking changes through our procurement system and not through email; and • Expanded implementation of our Kissflow procurement system across the organization, which includes new vendor process as well as a change of vendor information module. Vendor changes would be approved first by the program/department that works with the vendor prior to Finance approval. Completion Date With the exception of implementing the change of vendor information module in Kissflow, the above actions have all been completed by the date of this report. The projected completion date for Kissflow change of vendor information module is April 30, 2025. Responsible Party Dana Thomas, Chief Financial Officer Angela Allen, Vice President of Finance

View Audit 347007

Finding 529098 (2024-023)

Significant Deficiency 2024

State of North Dakota

ND

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318

University System Response/Corrective Action Plan Regarding the finding that no documentation was provided to ensure the proper procurement was completed for the purchase of a software license for $116,431. The University of North Dakota agrees, the software license was signed by an individual witho...

University System Response/Corrective Action Plan Regarding the finding that no documentation was provided to ensure the proper procurement was completed for the purchase of a software license for $116,431. The University of North Dakota agrees, the software license was signed by an individual without authority. The individual responsible is no longer in a departmental administrative position at the University of North Dakota. The University of North Dakota has implemented mandatory campus-wide Procurement training for all users with security roles in our procurement system, effective December 2024. Regarding the finding that two pieces of equipment were purchased totaling $100,440 and formal bidding was not competed. The University of North Dakota agrees; due to an error in completing the public notice posting, the relevant state bidders list was not notified of the procurement opportunity. The University of North Dakota notes that three bidders were contacted (simplified acquisition) but agree this does not meet the formal bidding requirements. The procurement officer responsible for the error has been retrained. The University of North Dakota also understands that the state's new public notice system, which should go live in May 2025, is anticipated to require/mandate the selection of a bidders for all future public notices. Contact Person: Tom Scrivener, CPO Anticipated Completion Date: Completed

View Audit 346994 Questioned Costs: $1

Finding 529093 (2024-022)

Significant Deficiency 2024

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring § 200.303 § 200.332

University System Response/Corrective Action Plan Agree. A new Subrecipient Policy and new Subrecipient Monitoring Procedure were put in place effective November 2024. In accordance with the new Policy and Procedure, risk assessments are being completed before subaward agreements are issued. Contac...

University System Response/Corrective Action Plan Agree. A new Subrecipient Policy and new Subrecipient Monitoring Procedure were put in place effective November 2024. In accordance with the new Policy and Procedure, risk assessments are being completed before subaward agreements are issued. Contact Person: Lauren Pite, Director Grants & Contracts Anticipated Completion Date: Completed

View Audit 346994 Questioned Costs: $1

Finding 529085 (2024-021)

Material Weakness 2024

State of North Dakota

ND

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430

University System Response/Corrective Action Plan North Dakota State University: Agree. North Dakota State University agrees to certify federal payroll expenses in a timely manner. North Dakota State University implemented a new payroll certification system which went live Spring 2024. Previously,...

University System Response/Corrective Action Plan North Dakota State University: Agree. North Dakota State University agrees to certify federal payroll expenses in a timely manner. North Dakota State University implemented a new payroll certification system which went live Spring 2024. Previously, North Dakota State University utilized a manual effort reporting process as part of PeopleSoft. The new payroll certification process was built into Novelution Research Management System, which supports multiple aspects of grant management. Novelution allows PIs to review salary information and certify within the software, provides automated reminder emails, and provides a better tracking mechanism for compliance. There has been a learning curve in utilizing the new system, and during FY2025 we continued to refine the process and implement additional mechanisms to improve compliance. University of North Dakota: Agree. In accordance with University of North Dakota’s policy, we will remind pre-reviewers and certifiers of University of North Dakota's requirement for timely certification. As outlined in the policy, we will invoke the consequences for failing to timely certify, including removing uncertified payroll from a project. Contact Person: North Dakota State University: Karin Hegstad, Associate Vice President Finance & Administration University of North Dakota: Lauren Pite, Director Grants & Contracts Anticipated Completion Date: North Dakota State University: June 30, 2025 University of North Dakota: March 31, 2025

View Audit 346994 Questioned Costs: $1

Finding 529081 (2024-020)

Material Weakness 2024

State of North Dakota

ND

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.317

University System Response/Corrective Action Plan Bismarck State College: Agree. On the published RFQ, Bismarck State College identified a selection committee composed of nine members with the registered engineer and registered architect listed as TBD, as these members had not yet been identified. T...

University System Response/Corrective Action Plan Bismarck State College: Agree. On the published RFQ, Bismarck State College identified a selection committee composed of nine members with the registered engineer and registered architect listed as TBD, as these members had not yet been identified. The selection committee later downsized to seven members. Bismarck State College understands that an amendment to the RFQ should have been released. Four selection committee members evaluated the RFQ submittals, three from Bismarck State College and a licensed contractor. Bismarck State College understands that all seven members must be present during the initial review. Bismarck State College did have all seven members present, including a registered engineer and registered architect during the interviews and final decision when selecting the CMAR. Bismarck State College has reviewed the selection process and will adhere to ensure compliance for construction projects. Minot State University: Minot State agrees with the audit recommendation in that not all the proper steps were completed in the procurement of architect and Construction Management at Risk (CMaR) services and will ensure proper procedures are followed going forward. Upon review, Minot State is confident that all Hartnett Hall remodel project expenses are appropriate, allowable, and allocable to the project. University of North Dakota: Agree. The University of North Dakota's solicitation templates for A/E and CMAR have been moved to an electronic system effective 2023, and our templates were updated with the correct proposal criteria at that time. Contact Person: Bismarck State College: Sonya Koble – Chief Financial Officer Minot State University: Krista Lambrecht, VP for Administration & Finance University of North Dakota: Tom Scrivener, CPO Anticipated Completion Date: Bismarck State College: September 2024 Minot State University: Immediately University of North Dakota: Completed.

View Audit 346994 Questioned Costs: $1

Finding 529065 (2024-011)

Significant Deficiency 2024

State of North Dakota

ND

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

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department will develop and implement a process whereby any provider who fails to respond to a request for records as part of an audit or program ...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department will develop and implement a process whereby any provider who fails to respond to a request for records as part of an audit or program integrity review by the established deadline will be subject to a corrective sanction process. This process will include a pre-payment review of claims for a designated period. Additionally, the department will continue to recover payments made on unsupported claims. Contact Person: Sarah Aker, Medicaid Executive Director Anticipated Completion Date: 12/31/2025

View Audit 346994 Questioned Costs: $1

Finding 529058 (2024-007)

Significant Deficiency 2024

State of North Dakota

ND

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

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department has controls in place to prevent errors. The target for this year’s Payment Error Rate Measurement (PERM) audit is 3.02%. Currently, ...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department has controls in place to prevent errors. The target for this year’s Payment Error Rate Measurement (PERM) audit is 3.02%. Currently, our error rate stands at 2.1%, which is below the CMS PERM target. The department will continue to recover the payments made on unsupported claims. Contact Person: Sarah Aker, Medicaid Executive Director Krista Fremming, Assistant Director Anticipated Completion Date: 06/30/2025

View Audit 346994 Questioned Costs: $1

Finding 529057 (2024-010)

Significant Deficiency 2024

State of North Dakota

ND

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

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. HHS has begun the process of recoupment and will work to receive full repayment, to date the balance remaining was $5,000 and a payment plan has been...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. HHS has begun the process of recoupment and will work to receive full repayment, to date the balance remaining was $5,000 and a payment plan has been sent up to recoup the remaining amount. The Accounts Payable team will collaborate with OMB to implement additional processes within Peoplesoft to verify payment information in the future. Currently, we are working to add display options in the Mass Voucher Approval screen to allow for tallying of the totals of vouchers in range. This addition will enhance the review step to ensure payments are consistent with Program totals for a secondary check before approval of payments are made. Contact Person: Karol Riedman, Assistant CFO Ann Scott, AP Accounting Manager Anticipated Completion Date: 06/30/2025

View Audit 346994 Questioned Costs: $1

Finding 529056 (2024-006)

Significant Deficiency 2024

State of North Dakota

ND

Period of Performance Questioned Costs Subrecipient Monitoring

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department will monitor expenses within the budget and grant period based on guidance from the federal agency to ensure that the date of expenditu...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. The department will monitor expenses within the budget and grant period based on guidance from the federal agency to ensure that the date of expenditures are not claimed before grant funds are received. Contact Person: Eric Haas, Assistant CFO Anticipated Completion Date: December 2024

View Audit 346994 Questioned Costs: $1

Finding 529055 (2024-005)

Significant Deficiency 2024

State of North Dakota

ND

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.343

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. To address this, the department will run quarterly reports from AWARE to identify any payments charged to the incorrect period of performance. Grant ...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. To address this, the department will run quarterly reports from AWARE to identify any payments charged to the incorrect period of performance. Grant guidance has been updated to ensure items with unique service dates are properly reviewed. Additionally, during the three-month liquidation period, a monthly review of all expenditures will be conducted to verify they are applied to the correct period of performance. These actions will strengthen oversight and ensure compliance with grant requirements. Contact Person: Eric Haas, Assistant CFO Anticipated Completion Date: December 2024

View Audit 346994 Questioned Costs: $1

Finding 529053 (2024-009)

Significant Deficiency 2024

State of North Dakota

ND

Questioned Costs Eligibility Matching / Level of Effort / Earmarking § 200.302 § 200.303

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. During review of audit found two overpayment errors as a result of outdated supporting documents. Refunds have been requested. HHS provides ongoing t...

Department of Health and Human Services Response/Corrective Action Plan The Department of Health and Human Services agrees with the recommendation. During review of audit found two overpayment errors as a result of outdated supporting documents. Refunds have been requested. HHS provides ongoing training with eligibility and supervisory staff regarding document and eligibility requirements with staff. HHS actively monitors application quality and provides ongoing quality control reviews ensuring consistent adherence to best practices. Contact Person: Jessica Thomasson, Executive Policy Director Anticipated Completion Date: October 2024

View Audit 346994 Questioned Costs: $1

Corrective Action Plans

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