Corrective Action Plans

Finding 37871 (2022-001)

Significant Deficiency 2022

International Institute of Metropolitan St. Louis and Subsidiary

MO

Subrecipient Monitoring Questioned Costs Reporting

Finding 2022-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: June 2023 Correction Action Plan: Paul Costigan, State Refugee Coordinator, failed to submit one of two required federal reports on awards to subcontractors for FY2...

Finding 2022-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: June 2023 Correction Action Plan: Paul Costigan, State Refugee Coordinator, failed to submit one of two required federal reports on awards to subcontractors for FY22. Paul has since completed the FFATA for FY22 and FY23 and the completion of this report is now a recurring calendar item.

View Audit 35654

Finding 37870 (2022-001)

None 2022

Benedictine Manor I No. 082-Ee175

AR

HUD Housing Programs Questioned Costs Special Tests & Provisions

Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of y...

Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash; however, funds were not deposited into a residual receipts account within the requested time frame. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure the surplus cash is deposited into a residual receipts account within the requested time frame. Estimated completion date for the above-mentioned corrective action is September 30, 2023.

View Audit 34290

Finding 37869 (2022-001)

None 2022

Benedictine Manor II No. 082-Ee176

AR

HUD Housing Programs Questioned Costs Special Tests & Provisions

Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of y...

Responsible Party: Benjamin Barylske, CFO, and Marva Murphy, Controller Finding 2022-001 The Project is required to calculate surplus cash at the end of each fiscal year and any amount greater than zero is required to be deposited to a federally insured residual receipts account within 60 days of year-end. The Project properly calculated surplus cash; however, funds were not deposited into a residual receipts account within the requested time frame. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management will implement controls to ensure the surplus cash is deposited into a residual receipts account within the requested time frame. Estimated completion date for the above-mentioned corrective action is September 30, 2023.

View Audit 34285

Finding 37865 (2022-002)

Material Weakness 2022

Elmore County Board of Education

AL

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

In February/March of this year all purchasing and procurement functions were taken over by the finance department. As part of this takeover, the finance department completed reviews of all purchases to ensure that all ECBOE finance procedures were being followed. The finance department spent multipl...

In February/March of this year all purchasing and procurement functions were taken over by the finance department. As part of this takeover, the finance department completed reviews of all purchases to ensure that all ECBOE finance procedures were being followed. The finance department spent multiple months training the financial CNP staff on ECBOE purchasing policies and procedures. The finance department will also conduct periodic audits of the financial transactions within the CNP department. In addition, the ALSDE Child Nutrition department is revising and updating its own policies and procedures manual for districts statewide to follow. Continued internal monitoring/auditing of the ECBOE CNP Departments finances will continue.

View Audit 31801 Questioned Costs: $1

Finding 37862 (2022-002)

Significant Deficiency 2022

Duckwater Shoshone Tribe

NV

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

2022-002 ? Allowable Costs Corrective action plan: The Finance Manager will submit requests to void checks in the accounting system to the Accounts Payable Clerk. The Accounts Payable Clerk will process the void, and will submit an unposted transaction report of the voided check to the Finance Manag...

2022-002 ? Allowable Costs Corrective action plan: The Finance Manager will submit requests to void checks in the accounting system to the Accounts Payable Clerk. The Accounts Payable Clerk will process the void, and will submit an unposted transaction report of the voided check to the Finance Manager. The Finance Manager will verify that the check is being voided in the correct period, and then post the void to the general ledger. This process should ensure that all checks are voided accurately and timely. When the Council approves a pay increase for an individual(s), the Tribal Manager shall notify Human Resources in writing of the increase and the effective date of the increase for that employee. Human Resources will prepare a Personnel Action Form (PAF) using the information provided. The date of completion of the form will also be indicated on the PAF. One copy of the PAF will be placed in the employee?s Personnel File, and one copy of the PAF will be forwarded to the Payroll Clerk for entry into the accounting system. Employee rates will not be changed in the payroll system without a corresponding PAF. Personnel responsible for corrective action: Finance Manager (Lisa Donham) Estimated corrective action completion date: December 31, 2023

View Audit 28722

Finding 37859 (2022-004)

Significant Deficiency 2022

Door County Economic Development Corporation

WI

Questioned Costs Subrecipient Monitoring Reporting

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify t...

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify that supporting documentation is attached and retained for review during future audits and to also ensure future reports are filed prior to their due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will continue working to ensure that all activities related to federal award programs are filed in a timely manner and retained for review. Name(s) of the contact person(s) responsible for corrective action: Michelle Lawrie Planned completion date for corrective action plan: Ongoing

View Audit 28721

Finding 37857 (2022-004)

Significant Deficiency 2022

Ainsworth Airport Authority

NE

Questioned Costs Subrecipient Monitoring Reporting

The Authority relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The Authority reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 25541

Finding 37851 (2022-001)

Significant Deficiency 2022

Natrona County School District No. 1

WY

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Grant Managers will participate in the staffing process as employees are assigned to perform on federal awards prior to the start of the grant period. On a monthly basis, administrators with direct knowledge of employee performance on a federal award will approve the employee?s timecard. On a quarte...

Grant Managers will participate in the staffing process as employees are assigned to perform on federal awards prior to the start of the grant period. On a monthly basis, administrators with direct knowledge of employee performance on a federal award will approve the employee?s timecard. On a quarterly basis, Grant Managers and Human Resources will be provided a list of employees charged to a federal award and it will be reconciled by the Grant Manager and a Human Resources Specialist. The quarterly reports will be approved by the Grant Managers and filed with the Business Office.

View Audit 25440

Finding 37849 (2022-002)

Significant Deficiency 2022

Umatilla Morrow Head Start, Inc.

OR

Questioned Costs Procurement, Suspension & Debarment Reporting

Our fiscal policies and procedures have been updated and are set to be approved by our boards on February 28, 2023. The updates included specifications on purchasing and journal entry policies and procedures, requiring that no one individual can carry out a single transaction, but that a series of a...

Our fiscal policies and procedures have been updated and are set to be approved by our boards on February 28, 2023. The updates included specifications on purchasing and journal entry policies and procedures, requiring that no one individual can carry out a single transaction, but that a series of approvals and reviews will occur before a transaction is completed. These procedures will ensure accuracy of the transactions. Once the updated policies and procedures have been approved, the entire fiscal staff, Chief Executive Officer and Directors will be thoroughly trained on the updated policies and procedures before April 1, 2023. Responsible parties: Chief Fiscal Officer, Chief Executive Officer

View Audit 33476

Finding 37848 (2022-001)

Significant Deficiency 2022

Troy City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Corrective Action Plan The Troy City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings ...

Corrective Action Plan The Troy City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT No such findings in the current year. FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 Activities Allowed/Allowable Costs & Costs Principles (Payroll) Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? We recommend a more detailed and frequent review of the payroll register used to prepare the time and effort certifications should be performed and documented Action Taken: All late hires will be manually added to the review list as needed during the fiscal year for review. Tricia Norman, CSFO, will be responsible for the corrective action plan and anticipates completion of corrective action will be taken before 9/30/2023.

View Audit 33158

Finding 37847 (2022-001)

Material Weakness 2022

Attalla City Board of Education

AL

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

Reference Number: 2022-001 Compliance Requirement: Special Tests and Provisions Type of Finding: Internal Control and Compliance Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance CFDA Number and Title: 84.425 ? COVID-19 Education Stabilization Fund Fede...

Reference Number: 2022-001 Compliance Requirement: Special Tests and Provisions Type of Finding: Internal Control and Compliance Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance CFDA Number and Title: 84.425 ? COVID-19 Education Stabilization Fund Federal Award Agency: U.S. Department of Education Pass-through Entity: Alabama Department of Education Funds from COVID-19 Education Stabilization Fund (ESF) were used to fund construction contracts in excess of $2,000 without the inclusion of prevailing wage rate clauses as required by Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the ?Davis-Bacon Act?). The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. Therefore, the construction project contract awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. Response: Management will implement controls to ensure future contracts funded with COVID-19 Education Stabilization Funds (ESSER) in excess of $2,000 specify applicability of wage rate requirements. Anticipated Completion Date: Contact Person(s): Laura Leak, Chief School Financial Officer

View Audit 31996 Questioned Costs: $1

Finding 37803 (2022-003)

Material Weakness 2022

Airport Community Schools

MI

Questioned Costs Special Tests & Provisions Material Weakness

2022-003 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. Two of the contracts selected for testin...

2022-003 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. Two of the contracts selected for testing that were subject to the Wage Rate Requirements, did not include the required provision. The District did not follow federal requirements to include the prevailing wage rate provision in its contracts. Auditor Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used. Corrective Action. Management concurs with this finding and will work on correcting for next year. Responsible Person: Theresa Carrell, Chief Financial Officer Anticipated Completion Date: June 30, 2023

View Audit 36480 Questioned Costs: $1

Finding 37801 (2022-001)

Significant Deficiency 2022

Coordinated Living of Southern Nevada, Inc.

NV

Questioned Costs Reporting Significant Deficiency

U.S. Department of Housing and Urban Development Coordinated Living of Southern Nevada, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RubinBrown LLP 10801 W Charleston Blvd., Suite 300 L...

U.S. Department of Housing and Urban Development Coordinated Living of Southern Nevada, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RubinBrown LLP 10801 W Charleston Blvd., Suite 300 Las Vegas, NV 89135 Audit Period: For the year ended December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Audit Significant Deficiency 2022-001 Beneficiary Reporting Auditor?s Recommendation: We recommend that a responsible employee review and all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented. Action Taken: In order to ensure the accuracy of the HOME Program Housing Beneficiary Reports, the reports will be routed to our director of Low-Income Housing Tax Credit and Compliance, who will review each report in detail. Once she has approved the reports, she will initial the reports and then they will be sent to either the City of Las Vegas or Clark County, as required. The director will also review all reports that have been submitted in 2023 and submit any corrections as necessary.

View Audit 32651

Finding 37800 (2022-001)

None 2022

Roland M Boucher Apartments, Inc.

RI

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Boucher Apartments Finding 2022-001: Federal program - Section 223(?) 811: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condi...

August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Boucher Apartments Finding 2022-001: Federal program - Section 223(?) 811: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property paid another property's invoices totaling $3,944; Cause - management oversight; Recommendation - management should reimburse the property for the invoices paid in error. Response: Management has reimbursed the property for the invoices paid in error. Corrective Action Plan: Management has reimbursed the property for the invoices paid in error and have adopted the attached internal control workflow to ensure that invoices are properly allocated prior to payment following our transition to a new financial and property management software system. We have also expanded our finance department by 2 FTE?s in the past two years to ensure that we have proper staffing to deal with an expanded number of transactions. Responsible party: Frank Shea

View Audit 24102 Questioned Costs: $1

Finding 37797 (2022-105)

Material Weakness 2022

Maricopa County Community College District

AZ

Eligibility Questioned Costs § 200.303

Cluster name: TRIO Cluster Assistance Listing number and name: 84.042 TRIO ? Student Support Services 84.047 TRIO ? Upward Bound Award numbers and years: P042A200873, September 1, 2020 through August 31, 2025 P042A201342, September 1, 2020 through August 31, 2025 P042A200859, September 1, 202...

Cluster name: TRIO Cluster Assistance Listing number and name: 84.042 TRIO ? Student Support Services 84.047 TRIO ? Upward Bound Award numbers and years: P042A200873, September 1, 2020 through August 31, 2025 P042A201342, September 1, 2020 through August 31, 2025 P042A200859, September 1, 2020 through August 31, 2025 P047A171009, September 1, 2017 through August 31, 2022 P047A171082, September 1, 2017 through August 31, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Eligibility Questioned costs: $14,678 Name of contact persons: Kristina Winterstein, Associate Controller Anticipated completion date: December 31, 2023 The District is aware of the importance of maintaining effective internal control over its federal awards and ensuring compliance with applicable federal regulations. The District will review and, as necessary, revise current policies and procedures relating to student eligibility as it relates to the TRIO?Upward Bound programs as well as the policies and procedures relating to documenting the calculation and payment of student stipends to ensure compliance with applicable federal regulations. The District will enhance communication and training efforts to ensure records are maintained that demonstrate appropriate review and approval of student eligibility prior to awarding program services.

View Audit 29977 Questioned Costs: $1

Finding 37796 (2022-104)

Material Weakness 2022

Maricopa County Community College District

AZ

Reporting Questioned Costs Special Tests & Provisions § 200.303

Assistance Listing number and name: 84.031 Higher Education ? Institutional Aid Award numbers and years: P031S150032, October 1, 2015 through September 30, 2021 P031S150098, October 1, 2015 through September 30, 2021 P031S160090, October 1, 2016 through September 30, 2023 P031S190167, October 1...

Assistance Listing number and name: 84.031 Higher Education ? Institutional Aid Award numbers and years: P031S150032, October 1, 2015 through September 30, 2021 P031S150098, October 1, 2015 through September 30, 2021 P031S160090, October 1, 2016 through September 30, 2023 P031S190167, October 1, 2019 through September 30, 2024 P031S200096, October 1, 2020 through September 30, 2025 P031S200081, October 1, 2020 through September 30, 2025 P031C210057, October 1, 2021 through September 30, 2026 P031C210077, October 1, 2021 through September 30, 2026 Federal Agency: U.S. Department of Education Compliance Requirements: Reporting and special tests and provisions Questioned costs: Unknown Name of contact persons: Kristina Winterstein, Associate Controller Anticipated completion date: December 31, 2023 The District is aware of the importance of ensuring that all reporting related to federal monies is presented accurately and in accordance with federal regulations. The District will work with the MCCCD Foundation to review its current endowment agreements as well as the Foundation?s policies and procedures with regard to the investment of its U.S. Department of Education (ED) federal endowment funds to ensure compliance with current federal endowment regulations. Effective December 1, 2022, the District developed procedures to ensure that endowment reports are reviewed and submitted to ED on an annual basis and has designated the District?s Grants Accounting Manager as the central District employee who will monitor report submission and compliance with all applicable regulations. The District will continue to work with ED to gain access to online reporting and submission tools to ensure timely submission of required reports.

View Audit 29977 Questioned Costs: $1

Finding 37782 (2022-102)

Material Weakness 2022

Maricopa County Community College District

AZ

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

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fede...

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award Year: July 1, 2021 through June 30, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Special tests and provisions Questioned Costs: Unknown Name of Contact Persons: Annette Linders, District Director of Financial Aid Operations and Compliance Anticipated Completion Date: December 31, 2023 The Maricopa County Community College District understands the need to establish and maintain effective internal controls over federal awards to provide reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms and conditions. The District further understands the need to reconcile direct loan institutional student records with direct loan disbursement records submitted to and accepted by the COD system in order to meet fiduciary responsibilities. The District will enhance internal controls and expand its current process for monitoring Student Financial Aid (SFA) offices? adherence to districtwide policies and procedures, to ensure systemwide compliance with Direct Loan program requirements. The District will enhance staff training and communication efforts; optimize District and college collaborations; provide a centralized location for completed reconciliations; and monitor each college?s submission to ensure Direct Loans are reconciled and reviewed each month on a timely basis.

View Audit 29977 Questioned Costs: $1

Finding 37781 (2022-101)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Student Financial Aid Special Tests & Provisions § 200.303

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fed...

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award Year: July 1, 2021 through June 30, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Special tests and provisions Questioned Costs: Unknown Name of Contact Persons: Annette Linders, District Director of Financial Aid Operations and Compliance Anticipated Completion Date: December 31, 2023 The Maricopa County Community College District understands the importance of reporting accurate student enrollment statuses and all student enrollment status changes to the National Student Loan Database (NSLDS) for the Pell and Direct Loan programs within 60 days. The District will continue to monitor its Student Financial Aid (SFA) offices? adherence to Districtwide policies and procedures and enhance internal controls to ensure SFA office?s timely review, verification, and corrections to identified data prior to submitting the data to the NSLDS. District and college collaborations are being optimized; training and communications with emphasis on timeliness and completeness continue to be enhanced; and a centralized repository of enrollment reporting resources has been prepared and made available to staff.

View Audit 29977 Questioned Costs: $1

Finding 37774 (2022-025)

Material Weakness 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into F...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446

Finding 37772 (2022-023)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446 Questioned Costs: $1

Finding 37771 (2022-022)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Reporting Cash Management § 200.302 § 200.303

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy C...

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with CMIA by 4/1/2023. We are also keeping all the backup for the draw electronically to allow for the review to be done more easily. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1st, 2023

View Audit 30446 Questioned Costs: $1

Finding 37764 (2022-024)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Cash Management § 200.303 § 200.514

Corrective Action: Vermont Department of Labor: The department is reviewing its process, procedures, and internal controls to ensure that all federal draws are being processed in their respective timeframes and in accordance with the stated CMIA funding techniques. The interest rate error occur...

Corrective Action: Vermont Department of Labor: The department is reviewing its process, procedures, and internal controls to ensure that all federal draws are being processed in their respective timeframes and in accordance with the stated CMIA funding techniques. The interest rate error occurred on one of our federal award?s interest calculations because the annual rate was used instead of the daily rate. We have since included a hyperlink to the postings of the federal rates in our procedures to ensure that we are using the correct rate. This is checked and confirmed quarterly during reconciliation. The federal awards where drawing was happening outside of our CMIA funding technique were Special Budget Requests (SBRs) that the Department received during the Covid pandemic. Unlike other federal awards each one of these may have several components, e.g., PUA Admin, PUA Implementation, and PUA Fraud under one subgrant number in the Payment Management System. We do not always get the NOAs in a timely manner and must reach out to the federal grant manager when there has been an increase in any of these grants to discover what these additional funds are for. As an example: to date we have 36 grant modifications on the umbrella grant number UI-34746-20-55-A-50. In the review of the Department?s process, procedures and internal controls we will put in steps to be proactive in requesting NOAs from US DOL Region 1. Agency of Education: AOE will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with the TSA by 4/1/2023. Agency of Administration: AOA will be implementing a new coversheet that will be required to be submitted alongside departments backup documentation when reporting their annual interest for CMIA. This require that each department with applicable programs complete one coversheet per program. The coversheet will have distinct fields for state liability, federal liability, and unclaimable liabilities to ensure that departments backup documentation is being properly translated when reporting to U.S. Treasury CMIA. The coversheet will use matching fields to the CMIAS portal to ensure not confusion when transferring information from departments into the portal. Scheduled Completion Date of Corrective Action Plan: DOL: 6/30/2023 AOE: 4/1/2023 AOA: 8/31/2023 Position Responsible for Implementation of Corrective Action: DOL: Name: Chad Wawrzyniak Position: Financial Manager Email: Chad.wawrzyniak.@vermont.gov AOE: Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 AOA: Name: Jordan Black-Deegan Position: Statewide Grants Administrator Email: Jordan.black-deegan@vermont.gov

View Audit 30446 Questioned Costs: $1

Finding 37757 (2022-017)

Significant Deficiency 2022

State of Vermont

VT

Allowable Costs / Cost Principles Period of Performance Questioned Costs § 200.303 § 200.308 § 200.309 § 200.403

Corrective Action Plan: The Department will review its procedures and internal controls and update as necessary to ensure that expenditures are incurred within the allowable period of performance for respective awards. Scheduled Completion Date of Corrective Action Plan: June 30, 2023 Contacts for...

Corrective Action Plan: The Department will review its procedures and internal controls and update as necessary to ensure that expenditures are incurred within the allowable period of performance for respective awards. Scheduled Completion Date of Corrective Action Plan: June 30, 2023 Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

Finding 37755 (2022-015)

Significant Deficiency 2022

State of Vermont

VT

Eligibility Questioned Costs Special Tests & Provisions § 200.303

Corrective Action Plan: This finding was also found during the past two fiscal year?s Single Audit and is a carryover issue stemming from the same underlying problem. The RESEA Program has been in a state on ongoing transition coming out of the COVID-19 pandemic as the Department needed to close th...

Corrective Action Plan: This finding was also found during the past two fiscal year?s Single Audit and is a carryover issue stemming from the same underlying problem. The RESEA Program has been in a state on ongoing transition coming out of the COVID-19 pandemic as the Department needed to close the Program for a significant period during the pandemic and then subsequently transitioned to more of a virtual / flex program in calendar year 2021 and 2022. The Department has taken additional steps to try and correct this finding. For example, the Department instituted a mandatory check list for staff to complete as cases are closed. This was developed and provided to staff in June 2022. The RESEA supervisor continues to conduct random sampling on casefiles for accuracy reviews and will continue to provide ongoing supervisor feedback and staff training. Scheduled Completion Date of Corrective Action Plan: June 30 , 2023 Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

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Finding 37754 (2022-014)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303

Corrective Action Plan: This finding identifies that the Department is not meeting the federal performance expectation for timely closure of BAM Paid Claims. The primary reason behind this performance deficiency is due to the limited federal administrative dollars provided to fund the administratio...

Corrective Action Plan: This finding identifies that the Department is not meeting the federal performance expectation for timely closure of BAM Paid Claims. The primary reason behind this performance deficiency is due to the limited federal administrative dollars provided to fund the administration of the UI Program. Because of the limited funds, the Department is forced to operate a minimal staffing level, which leads to the inability to ensure all work is conducted timely. Separately, this finding identifies that the Department did not provide signature signoff on two BAM casefiles pulled for review. The Department did maintain proper supervisor signoff in the USDOL SUN System where cases are formally managed. However, the Department was not able to produce the supervisor?s signoff on the paper copy maintained for audit purposes. The Department maintains an ongoing corrective action plan with the USDOL through the State Quality Service Plan (SQSP) for the performance of the BAM unit, including the timeliness of BAM case closure. For the supervisory review and documented signoff, the BAM Unit has created a new standard procedure to ensure that cases have the needed documentation. This standard procedure was shared with the staff via a unit meeting / training on February 28, 2023. Scheduled Completion Date of Corrective Action Plan: Complete Contacts for Corrective Action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

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