Corrective Action Plans

Finding 395290 (2023-065)

Significant Deficiency 2023

RI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2023-065 – Corrective Action Plan 2023-065a – EOHHS and DCYF have been working with St. Mary's on the submission of the SFY 23 cost report which EOHHS needs in order to set a FY 23 rate pursuant to the State Plan and reprice the previously paid claims. EOHHS has provided extensive support ...

Finding 2023-065 – Corrective Action Plan 2023-065a – EOHHS and DCYF have been working with St. Mary's on the submission of the SFY 23 cost report which EOHHS needs in order to set a FY 23 rate pursuant to the State Plan and reprice the previously paid claims. EOHHS has provided extensive support on allocation methodology and requirements to which St. Mary's must adhere in order to meet State Plan requirements. Once aligned with the SPA that was approved in July of 2023 for SFYs 23 and 24, EOHHS will prospectively establish rates to remain compliant with the approved methodology. Anticipated Completion Date: June 30, 2024 2023-065b – EOHHS requires that St. Mary's direct bill through the MMIS and the facility began billing in October 2023. EOHHS and DCYF are currently working on a plan to ensure all allowable medical services provided by DCYF providers are directly billed to the MMIS. Anticipated Completion Date: July 1, 2025 Contact Person: Dezeree Hodish, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services dezeree.hodish@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395289 (2023-064)

Material Weakness 2023

State of Rhode Island

RI

Eligibility Questioned Costs Cash Management

Finding 2023-064 – Corrective Action Plan 2023-064a – Death reporting: Permanent system fix will deploy 28 June 2024; enhancement will trigger a 1A code from RI Bridges to send date of death to MMIS when date of death is added on a case with closed eligibility. This fix should remedy audit finding...

Finding 2023-064 – Corrective Action Plan 2023-064a – Death reporting: Permanent system fix will deploy 28 June 2024; enhancement will trigger a 1A code from RI Bridges to send date of death to MMIS when date of death is added on a case with closed eligibility. This fix should remedy audit finding plus financial impact in the MMIS when members are not closed properly. Anticipated Completion Date: June 28, 2024 2023-064b – Death reporting addressed in response to 2023-064a. Residency/Out of State: State resumed PARIS residency verifications and is pursuing secondary residency checks with Accruint/Lexis Nexis data and automation of manual NCOA database verification process. Additionally, State will benefit from future use of The Work Number Employee Address data to verify residency. Anticipated Completion Date: August 1, 2024 Contact Person: Brian Tichenor, RIBridges Medicaid Administrator, Executive Office of Health & Human Services brian.tichenor@ohhs.ri.gov 2023-064c – EOHHS will identify and return any potential ineligible costs by end of the current Federal Fiscal Year (FFY). Anticipated Completion Date: September 30, 2024 Contact Person: Allison Shartrand, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services allison.shartrand@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395267 (2023-060)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Special Tests & Provisions Eligibility

Finding 2023-060 – Corrective Action Plan Rhode Island Medicaid’s Provider Enrollment project went live on 2/01/2024. Any provider that isn’t screened and enrolled with the State Medicaid Agency will have claims deny. Additionally, MCOs have terminated providers in their network who are not scree...

Finding 2023-060 – Corrective Action Plan Rhode Island Medicaid’s Provider Enrollment project went live on 2/01/2024. Any provider that isn’t screened and enrolled with the State Medicaid Agency will have claims deny. Additionally, MCOs have terminated providers in their network who are not screened and redirected members to fully screened and enrolled providers. Rhode Island Medicaid continues to work with its fiscal agent and MMIS contractor, Gainwell Technologies, to ensure all edits are systematic. Anticipated Completion Date: Implemented February 1, 2024 Contact Persons: Kimberly Tebow, Senior Medical Care Specialist, Executive Office of Health & Human Services kimberly.tebow@ohhs.ri.gov Chantele Rotolo, Assistant Administrator for Family & Children Services, Executive Office of Health & Human Services chantele.rotolo@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395266 (2023-059)

Material Weakness 2023

State of Rhode Island

RI

Special Tests & Provisions Questioned Costs Material Weakness

Finding 2023-059 – Corrective Action Plan 2023-059a – EOHHS amended its contracts with the Health Plans (Amendment 11, August 2023), to include the following language in "New Section 2.16.06 Periodic Financial Audit": Effective for the rating year beginning July 1, 2023, and every third year therea...

Finding 2023-059 – Corrective Action Plan 2023-059a – EOHHS amended its contracts with the Health Plans (Amendment 11, August 2023), to include the following language in "New Section 2.16.06 Periodic Financial Audit": Effective for the rating year beginning July 1, 2023, and every third year thereafter, EOHHS will contract with an external firm to conduct an independent audit of plan submitted Financial Data Cost Reporting. The audits will be done in FY 2025, followed by FY 2028, FY 2031, and so forth. The focus of the audit will be to ensure that supporting documentation is available for all Financial Data Cost Report (FDCR) inputs. Anticipated Completion Date: June 30, 2025 2023-059b – All MCOs are monitored weekly to review error reports and resubmissions and monthly for alignment with FSR/FDCR reports. Tufts is working on an active corrective action plan to ensure that Billed Amount and Allowed Amount are included on claims. EOHHS performed and Encounter Data Validation (EDV) Study for dates ranging from Jnuary 1 to December 31, 2021, for encounters submitted to the state between January 1, 2021 and March 31 2022. Anticipated Completion Date: June 1, 2024 Contact Persons: Charles Estabrook, Managed Care Administrator, Executive Office of Health & Human Services charles.estabrook@ohhs.ri.gov Lynn Doherty, Managed Care Compliance Officer, Executive Office of Health & Human Services lynn.doherty@ohhs.ri.gov Chaz Plungis, Chief of Strategic Planning, Monitoring & Evaluation, Executive Office of Health & Human Services charles.plungis@ohhs.ri.gov Bill McQuade, Chief of Program Analytics, Executive Office of Health & Human Services bill.mcquade@ohhs.ri.gov

View Audit 305097

Finding 395265 (2023-058)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-058 – Corrective Action Plan EOHHS has hired an additional FTE to help support Medicaid Admin claiming. This FTE will document policies and procedures for reporting on the CMS-64 as well as the Cost Allocation Plan Reconciliation process to RIFANS. Cross-training is a goal across thr...

Finding 2023-058 – Corrective Action Plan EOHHS has hired an additional FTE to help support Medicaid Admin claiming. This FTE will document policies and procedures for reporting on the CMS-64 as well as the Cost Allocation Plan Reconciliation process to RIFANS. Cross-training is a goal across three different employees that way there is no delay in reporting/reconciliation. Internal controls will be strengthened with the addition of the staff support Central Management now has. Further, BHDDH concurs with this finding. During SFY 2024, BHDDH added staffing to the Medicaid Admin reconciliation and reporting process, staff have identified prior period corrections to be processed, and implemented reporting requirements as updated by OHHS in January 2024. By June 2024, written policies and procedures will be adopted. Anticipated Completion Date: July 31, 2024 Contact Person: Victoria Pavao, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services victoria.pavao@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395264 (2023-057)

Material Weakness 2023

State of Rhode Island

RI

Eligibility Questioned Costs Cash Management

Finding 2023-057 – Corrective Action Plan 2023-057a – Residency/Out of State: Rhode Island resumed PARIS residency verifications and is pursuing secondary residency checks with Accruint/Lexis Nexis data and automation of manual NCOA database verification process. Additionally, the State will benef...

Finding 2023-057 – Corrective Action Plan 2023-057a – Residency/Out of State: Rhode Island resumed PARIS residency verifications and is pursuing secondary residency checks with Accruint/Lexis Nexis data and automation of manual NCOA database verification process. Additionally, the State will benefit from future use of The Work Number Employee Address data to verify residency. Income/Wage Validation: EOHHS completed implementation of an interface on 23 March 2024 between The Work Number (TWN) and RI Bridges. Contract and budget actions for TWN services are in progress with a goal of initiating TWN wage verifications in July-August 2024. Anticipated Completion Date: September 1, 2024 2023-057b – EOHHS will return any potential ineligible costs by end of the Federal Fiscal Year (FFY). Anticipated Completion Date: September 30, 2024 Contact Person: Brian Tichenor, RIBridges Medicaid Administrator, Executive Office of Health & Human Services brian.tichenor@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395256 (2023-056)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Subrecipient Monitoring Eligibility

Finding 2023-056 – Corrective Action Plan Management agrees with the finding. Regulation 4.5.1, RIW approved families are categorically eligible for CCAP services when they have an acceptable need for services related to fulfilling RIW program requirements. The determination of employment plan com...

Finding 2023-056 – Corrective Action Plan Management agrees with the finding. Regulation 4.5.1, RIW approved families are categorically eligible for CCAP services when they have an acceptable need for services related to fulfilling RIW program requirements. The determination of employment plan components including any combination of education and work-related activities in the approved plan are determined by RIW Regulations, section 2.11. The need for services in an RIW CCAP case is based on the employment plan. In situations where an applicant parent does not comply with the RIW employment plan, CCAP services would not be approved. Once CCAP services are approved based on an employment plan for an RIW recipient, the approval is for a 12-month certification period and would not be terminated, per ACF federal requirements, for a subsequent change in employment plan participation or change in income (unless in excess of 85% SMI). It should be noted that in all cases, the decortications were documented in Bridges. CCAP training has also been enhanced in many ways. CCAP training is delivered along with RIW training on a bi-monthly basis for new hires and/or existing ETs The CCAP training module was revised to include topics specific to improper payments. Office of Child Care also holds monthly CCAP office hours for operations staff to connect with program admins, policy and training specialist to answer/troubleshoot questions from the field. Monthly analysis by error type now includes location and worker ID for analysis of more targeted training. DHS also continues to look at system and process improvements. Weekly CCAP theme meetings are ongoing to identify and solution Bridges related incidents. The CCAP Regulations have been reviewed and were opened Q1 2024 for policy updates to streamline and simplify verification processes where possible. Anticipated Completion Date: July 1, 2024 Contact Person: Nicole Chiello, Assistant Director – Office of Child Care, Department of Human Services nicole.chiello@dhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395246 (2023-053)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Reporting Significant Deficiency

Finding 2023-053 – Corrective Action Plan Management agrees with the finding. Reports are reviewed and certified by supervisors; however, the process will be enhanced to include a lookback for additional entries from prior quarters. Additionally, a procedure was created to ensure documentation wa...

Finding 2023-053 – Corrective Action Plan Management agrees with the finding. Reports are reviewed and certified by supervisors; however, the process will be enhanced to include a lookback for additional entries from prior quarters. Additionally, a procedure was created to ensure documentation was saved for all reports Anticipated Completion Date: June 30, 2024 Contact Person: Ben Quattrucci, Associate Director, Financial & Contract Management, Department of Human Services benjamin.a.quattrucci@dhs.ri.gov

View Audit 305097

Finding 395245 (2023-052)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Significant Deficiency

Finding 2023-052 – Corrective Action Plan Management agrees with the finding. Staff was trained on completion of the transfer rules and the amount is now being tracked on the grant spreadsheet. Anticipated Completion Date: Implemented Contact Person: Ben Quattrucci, Associate Director, Financia...

Finding 2023-052 – Corrective Action Plan Management agrees with the finding. Staff was trained on completion of the transfer rules and the amount is now being tracked on the grant spreadsheet. Anticipated Completion Date: Implemented Contact Person: Ben Quattrucci, Associate Director, Financial & Contract Management, Department of Human Services benjamin.a.quattrucci@dhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395244 (2023-051)

Material Weakness 2023

State of Rhode Island

RI

Eligibility Internal Control / Segregation of Duties Questioned Costs

Finding 2023-051 – Corrective Action Plan Management agrees with the finding. DHS completed the scope of work in order to hire an outside contractor to evaluate the work and redefine the workflow distribution to improve timeliness and performance. At this time an outside contractor has not been i...

Finding 2023-051 – Corrective Action Plan Management agrees with the finding. DHS completed the scope of work in order to hire an outside contractor to evaluate the work and redefine the workflow distribution to improve timeliness and performance. At this time an outside contractor has not been identified. An additional staff has been added to the RIW policy unit and assigned as the liaison with CSDL to ensure written instructions are clear and accurate. Another meeting between the RIW policy unit and operations has been added as another avenue to address concerns and make corrections. The system vendor is sampling cases to identify missing components. Anticipated Completion Date: October 1, 2024 Contact Person: Donna M. Rook, Ph.D, MSW, Administrator, Family & Adult Services, Department of Human Services donna.m.rook@dhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395241 (2023-050)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-050 – Corrective Action Plan In agreement with this staying in FY2023. As discussed, this reconciliation, with exception of outstanding FEMA projects which are anticipated to be only management costs, will be completed by the end of FY2024. All adjustments should be completed in FY20...

Finding 2023-050 – Corrective Action Plan In agreement with this staying in FY2023. As discussed, this reconciliation, with exception of outstanding FEMA projects which are anticipated to be only management costs, will be completed by the end of FY2024. All adjustments should be completed in FY2024 to resolve the finding. As we agreed, I will create a SharePoint folder, upload the reconciliation, and share it with OAG once the Controller has reviewed. Anticipated Completion Date: July 31, 2024 Contact Person: Brianna Ruggiero, Chief of Strategic Planning, Monitoring & Evaluation, Department of Administration brianna.ruggiero@doa.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395226 (2023-046)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2023-046 – Corrective Action Plan As a result of the USDOE review, RIDE has made the necessary changes to the redistribution of unspent funds. Anticipated Completion Date: The corrected process for redistributing unspent funds from prior years was communicated to the field during the FY24 ...

Finding 2023-046 – Corrective Action Plan As a result of the USDOE review, RIDE has made the necessary changes to the redistribution of unspent funds. Anticipated Completion Date: The corrected process for redistributing unspent funds from prior years was communicated to the field during the FY24 Perkins Launch Webinar on June 8, 2023. The, corrected calculation redistribution was calculated and implemented on November 27, 2023, when the FY23 funds were redistributed. Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395225 (2023-045)

Significant Deficiency 2023

State of Rhode Island

RI

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

Finding 2023-045 – Corrective Action Plan This error was identified with the USDOE as part of the monitoring in May 2023. All prior years were correct – this was a one-time error in the calculation spreadsheet. As a result, the USDOE did not believe this occurrence rose to the level of a finding ...

Finding 2023-045 – Corrective Action Plan This error was identified with the USDOE as part of the monitoring in May 2023. All prior years were correct – this was a one-time error in the calculation spreadsheet. As a result, the USDOE did not believe this occurrence rose to the level of a finding – but rather a procedural suggestion to have the calculation spreadsheet reviewed as part of an internal control procedure. Although the issue was discovered in May 2023, the USDOE did not feel the corrections was necessary to be implemented prior to June 30, 2023, as suggested by RIDE. The rationale was due to a projection of a large amount of unexpended FY23 funding - prior to redistributing the unexpended funds, the correct allocation calculation would be applied which would correct most of the previous allocations. Anticipated Completion Date: The correct allocation calculation was applied to the FY2023 Perkins Secondary funds on June 6, 2023. Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395223 (2023-044)

Significant Deficiency 2023

State of Rhode Island

RI

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding 2023-044 – Corrective Action Plan 2023-044a – RIDE has developed written policies and procedures for the maintenance of AcceleGrants user accounts that will have all inactive users removed after 12 months of inactivity. Anticipated Completion Date: October 31, 2024 2023-044b – RIDE financ...

Finding 2023-044 – Corrective Action Plan 2023-044a – RIDE has developed written policies and procedures for the maintenance of AcceleGrants user accounts that will have all inactive users removed after 12 months of inactivity. Anticipated Completion Date: October 31, 2024 2023-044b – RIDE finance and IT offices will review the user complementary controls noted in the vendors most currently available SOC2 report and implement suggested controls that are deemed appropriate, reasonable, and necessary by the joint RIDE team. RIDE will have this finding resolved by December 31,2024. Anticipated Completion Date: December 31, 2024 2023-044c – Finance and IT at RIDE are working together to determine the correct schedule for regular IT risk assessments. The departments are also in the process of reviewing the disaster recovery plans for the vendor, and a vendor management plan. Anticipated Completion Date: December 31, 2024 Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Finding 395218 (2023-041)

Significant Deficiency 2023

State of Rhode Island

RI

Special Tests & Provisions Questioned Costs Student Financial Aid

Finding 2023-041 – Corrective Action Plan There is no disagreement with the audit finding. The financial aid office has identified the position within the department that is responsible for completing monthly reconciliation or the Direct Lending program. This position has been given the policy an...

Finding 2023-041 – Corrective Action Plan There is no disagreement with the audit finding. The financial aid office has identified the position within the department that is responsible for completing monthly reconciliation or the Direct Lending program. This position has been given the policy and procedures related to reconciliation and has immediately begun following these procedures. This position will also seek out additional resources and trainings to ensure compliance moving forward. The director will support the process by allowing the time for these processes to be done on a monthly basis as well as provide support for future trainings. Anticipated Completion Date: January 2024 Contact Person: Jennifer Burke, Interim Director of Financial Aid, Rhode Island College jburke1@ric.edu

View Audit 305097

Finding 395210 (2023-042)

Significant Deficiency 2023

State of Rhode Island

RI

Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303

Finding 2023-042 – Corrective Action Plan There is no disagreement with the audit finding. The University has enacted an Information Security Policy, “URI Information Technology Standard”, which was issued on December 6, 2023. This standard defines the minimum information security requirements fo...

Finding 2023-042 – Corrective Action Plan There is no disagreement with the audit finding. The University has enacted an Information Security Policy, “URI Information Technology Standard”, which was issued on December 6, 2023. This standard defines the minimum information security requirements for the University of Rhode Island. The full standard can be found at the following URL: https://uri0.sharepoint.com/sites/URIInformationTechnologyServicesCommunication/SitePages/ITS-Security.aspx?ga=1. Anticipated Completion Date: December 6, 2023 Contact Persons: Gabrile Fariello, Interim Chief Information Officer, University of Rhode Island gfariello@uri.edu Michael Khalfayan, Chief Information Systems Officer, University of Rhode Island mkhalfayan@uri.edu

View Audit 305097

Finding 395208 (2023-039)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2023-039 – Corrective Action Plan Auditee Views: The charging of a former employee’s payroll costs in full to SFRF for five pay periods after the employee separated from service in the Pandemic Recovery Office (PRO) was not due to any errors or omissions on the part of PRO. PRO never inclu...

Finding 2023-039 – Corrective Action Plan Auditee Views: The charging of a former employee’s payroll costs in full to SFRF for five pay periods after the employee separated from service in the Pandemic Recovery Office (PRO) was not due to any errors or omissions on the part of PRO. PRO never included this employee on the Master Time Sheet for the office in any of these pay periods nor did PRO review and approve the timesheets of this employee during the five pay periods in question. All necessary actions were taken by PRO to demonstrate that the employee in question was no longer an employee of PRO and the failure to pay this employee from the proper account (not SFRF) lies with the entity that is responsible for the processing of the Department of Administration’s payroll and not PRO. The employee within the Division of Purchases was a Division of Purchases FTE that was dedicated to SFRF. SFRF was used to pay this employee, but the employee did not appear on the Pandemic Recovery Office’s (PRO) Master Time Sheet because they were not a PRO FTE. This employee did show up on the Division of Purchases Master Time Sheet and their timesheets were reviewed and approved by Division of Purchases supervisory staff to ensure that only time and effort dedicated to SFRF were paid for by SFRF. The Director of PRO acknowledges that they had a responsibility to review and approve the timesheet of this employee and did not do so. It would not be possible, however, for PRO to include this employee on PRO’s Master Time Sheet as the employee was not an FTE in PRO. The current policies relating to timesheet collection are not within the control of the Pandemic Recovery Office (PRO). PRO is an office within the Department of Administration and adheres to the timesheet protocols for the department, including, but not limited to, timesheet collection. As part of these departmental protocols, every employee must submit an amended timesheet on the Monday following the workweek for which the timesheet is submitted to accurately reflect the actual hours worked should that be different from those recorded on the original timesheet submission. Amended timesheets are reviewed by the Director of PRO for accuracy before final submission. Thus, PRO supervisory reviews of time and effort reporting are accurate and complete under current DOA time sheet protocols. Corrective Actions: Request report from payroll team and conduct regular reconciliation and monitoring of payroll charges to PRO records to improve documentation and support for personnel costs charged to federal programs. The State’s new Enterprise Resource Planning (ERP) system will have improved approval controls and timeliness of reporting for time and effort of employees. Implementation of the ERP system should resolve any other issues that impact time and effort reporting by employees and the subsequent review of such time and effort reporting by PRO supervisory staff. Anticipated Completion Date: July 1, 2025 Contact Person: Paul L. Dion, Ph.D., Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395203 (2023-037)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.403

Finding 2023-037 – Corrective Action Plan Auditee Views: PRO met with the Department of Housing and the legal services vendors. The Department of Housing is collecting backup documentation for the vendors to support payment. This has been shared with PRO via SharePoint. The Department may also...

Finding 2023-037 – Corrective Action Plan Auditee Views: PRO met with the Department of Housing and the legal services vendors. The Department of Housing is collecting backup documentation for the vendors to support payment. This has been shared with PRO via SharePoint. The Department may also request additional backup documentation from the vendors to further support these costs. Corrective Action: Obtain additional documentation from the legal services vendors and maintain SharePoint to ensure PRO has access to supporting documentation. Anticipated Completion Date: Completed and Ongoing Contact Person: Tara Booker, Executive Director of Homelessness and Community Supports, Department of Housing tara.booker@housing.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395198 (2023-036)

Material Weakness 2023

State of Rhode Island

RI

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs

Finding 2023-036 – Corrective Action Plan We feel that compensating controls do currently exist as well as having protocols in place which require evidence of supporting documentation. It should also be noted that tax rates are included as part of our TPS review, handled by USDOL Complete reviews o...

Finding 2023-036 – Corrective Action Plan We feel that compensating controls do currently exist as well as having protocols in place which require evidence of supporting documentation. It should also be noted that tax rates are included as part of our TPS review, handled by USDOL Complete reviews of State internal controls take place every four years unless problems have been discovered or program changes have been made within the last year. To confirm that the State's controls are working effectively and producing accurate outputs, samples of each tax function's outputs are drawn and examined every year. The Tax Performance System (TPS) is intended to assist State administrators in improving their Unemployment Insurance (UI) programs by providing objective information on the quality of existing revenue operations. We have never had a TPS finding relative to Tax Rate computations or experience rating. The auditee will continue to ensure proper documentation is present when any adjustments are made that could have a potential to impact an accounts’ experience rating. Anticipated Completion Date: December 31, 2024 Contact Person: Philip D’Ambra, Director, Income Support, Department of Labor & Training philip.l.dambra@dlt.ri.gov

View Audit 305097

Finding 395197 (2023-035)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Special Tests & Provisions Material Weakness

Finding 2023-035 – Corrective Action Plan The auditee concurs with this finding. Anticipated Completion Date: December 31, 2024 Contact Person: Philip D’Ambra, Director, Income Support, Department of Labor & Training philip.l.dambra@dlt.ri.gov

View Audit 305097

Finding 395196 (2023-034)

Material Weakness 2023

State of Rhode Island

RI

Eligibility Questioned Costs Material Weakness

Finding 2023-034 – Corrective Action Plan The auditee does concur with the few exceptions found; however, the auditee feels that these exceptions are not the result of a lack in compensating controls. These exceptions are de minimis in the full scope of the UI program. Nonetheless, future enhance...

Finding 2023-034 – Corrective Action Plan The auditee does concur with the few exceptions found; however, the auditee feels that these exceptions are not the result of a lack in compensating controls. These exceptions are de minimis in the full scope of the UI program. Nonetheless, future enhancement and modernization of technical systems will reduce instances of these exceptions even further. Furthermore, under the UI PERFORMS Core Measures, the acceptable level of performance for improper payments is 10% or less. The above percentages are well within this ALP. Anticipated Completion Date: Not Applicable Contact Person: Philip D’Ambra, Director, Income Support, Department of Labor & Training philip.l.dambra@dlt.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395193 (2023-031)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Questioned Costs Eligibility

Finding 2023-031 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The RI WIC Program was cited by USDA for this issue over a year ago. The issue was caused by the Crossroads MIS system rounding up the calculation for converting formula upon issuance, resulting in over iss...

Finding 2023-031 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The RI WIC Program was cited by USDA for this issue over a year ago. The issue was caused by the Crossroads MIS system rounding up the calculation for converting formula upon issuance, resulting in over issuance in certain situations. RI WIC immediately changed the calculation and responded to the USDA finding with implementing an updated policy and changes to the system. On December 15, 2023, RI WIC received a response from USDA stating that the finding was closed. Anticipated Completion Date: Completed December 15, 2023 Contact Person: Anthony Manzi, WIC Fiscal Manager, Rhode Island Department of Health anthony.manzi@health.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395189 (2023-001)

Significant Deficiency 2023

Energy Northwest

WA

Questioned Costs Subrecipient Monitoring Special Tests & Provisions

Re: Finding 2023-001 Significant Deficiency and Compliance with Special Tasks and Provisions Energy Northwest Management understands it is our responsibility to have adequate controls to ensure compliance with all provisions of a federal grant contract. To further enhance our internal controls, Ener...

Re: Finding 2023-001 Significant Deficiency and Compliance with Special Tasks and Provisions Energy Northwest Management understands it is our responsibility to have adequate controls to ensure compliance with all provisions of a federal grant contract. To further enhance our internal controls, Energy Northwest will establish the following Corrective Action Plan: Corrective Action Plan to Be Taken – Management will develop a checklist process to be utilized for all federal grants that will outline the specific provisions of each contract, who is responsible for the provision and the due date of each provision. Prior to finalization of the checklist, a review of the checklist will be done to ensure it encompasses all the provisions of the contract. Energy Northwest’s procedures will be updated to include the checklist process. Responsible Parties to Ensure Corrective Action Is Taken – Accounting Manager and Accounting & Budgets Director. The Corrective Action Timeline –  Checklists for existing federal contracts completed – September 30, 2024  Procedure updated with checklist process – September 30, 2024

View Audit 305074

Finding 395180 (2023-005)

Significant Deficiency 2023

The Shaw University, Inc.

NC

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Name of Responsible Individual: Vice President of Finance and Administration (David Byrd) Corrective Action: The University concurs with the finding. The University will enhance and strengthen internal controls and procedures. As the university tightens internal controls and procedures, financial s...

Name of Responsible Individual: Vice President of Finance and Administration (David Byrd) Corrective Action: The University concurs with the finding. The University will enhance and strengthen internal controls and procedures. As the university tightens internal controls and procedures, financial statement reporting will be completed in a timely manner. Also, appropriate documentation retention will be maintained. This will result in compliance audits completed before the required deadline. Anticipated Completion Date: June 30, 2024

View Audit 305066

Finding 395176 (2023-002)

None 2023

The Shaw University, Inc.

NC

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

Name of Responsible Individual: Director of Financial Aid (Dr. OJ Ifegwu) Vice President of Enrollment Management (Dr. Stacey Sowell) Corrective Action: The University concurs with this finding. The CARES Act allowed FWS funds to be transferred above the 10% threshold to SEOG. This program expired ...

Name of Responsible Individual: Director of Financial Aid (Dr. OJ Ifegwu) Vice President of Enrollment Management (Dr. Stacey Sowell) Corrective Action: The University concurs with this finding. The CARES Act allowed FWS funds to be transferred above the 10% threshold to SEOG. This program expired on May 11, 2023. The documentation for this program can be found on fsapartners.ed.gov, communication CB-22-13 and is dated August 1, 2022. The University did not complete the form in COD for this extended portion of the CARES Act. However, it was properly reported on the FISAP. This program has expired and the University will be at or below the 10% threshold going forward. Anticipated Completion Date: June 30, 2024

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