Corrective Action Plans

Finding 32626 (2022-006)

Material Weakness 2022

PR

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.302

We gave instructions to the finance department accounting staff to strengthening internal procedures and controls to ensure accurate preparation and submission of financial reports. Implementation Date: August 31, 2023 Responsible Person: Mrs. Yadixa Ramos Finance Department Director

View Audit 29217

Finding 32621 (2022-002)

Significant Deficiency 2022

Community Care

ME

Questioned Costs

Community Care agrees with this finding. The youth served by this service are in the protective custody of the DHHS due to findings of abuse or neglect and have been removed via court order from their families. Visits do not occur unless they can be supervised. In an effort to improve employee e...

Community Care agrees with this finding. The youth served by this service are in the protective custody of the DHHS due to findings of abuse or neglect and have been removed via court order from their families. Visits do not occur unless they can be supervised. In an effort to improve employee engagement and retention, Community Care has taken the following steps. 1. To reduce turn over, in March of 2022 Community Care implemented a weekly employee training and development meeting. We were losing many employees in the first month of employment. New Employees must participate for the first 90 days of employment. The new staff attend this weekly meetings to learn about the professional aspects of the Family Visitation Service and how to manage visitations safely. 2. In December of 2021, Community Care began advocating for a higher rate for each hour of billable services. Following these discussions, DHHS was able to provide a couple of amendments to the contract in an effort to increase access to revenue and support hiring. a. The first was allowing for billing more time when a visit was cancelled. Previously Community Care could only bill for one hour of a visit that was cancelled even when the visit was scheduled for three hours. Now, Community Care can bill for the one hour and ? the time scheduled after the first hour. Section II ? Financial Statement Findings ? Planned Corrective Actions (Concluded) b. The change was to use unspent encumbered funds to pay for sign on bonuses. Sign on bonuses for new hires of $1,500.00 dollars were allowable until June 30th 2022. c. And finally, DHHS agreed to a slight increase in rates which allowed Community Care to pay a $2.00 per hour bonus to direct care employees for the billable services they document and Community Care Billed for. This agreement expired September 30th, 2022. 3. In anticipation of the sign-on bonus and the increased rate ending Community Care began advocating for a higher rate in the summer of 2022. We were pleased to hear that at renewal of the contract, Oct.1st 2022, that DHHS would increase the rate to $66.00 per billable service hour. This increase allowed Community Care to increase our starting wage from $16 per hour to $17.25 per hour. To date, this increase appears to be resulting in more applicants. Once we are at full capacity we will have no issues in meeting the contract timeline standards in providing supervised visitations. Additionally, we are currently testing and implementing a new process to track deadlines within our electronic client record system. This system measures the 7 day timeframe from a case assignment we receive from DHHS to the first visit. We are developing over the next 30 days a way to track the 3 days from a case assignment by DHHS to the first time we make contact to set up a visitation schedule. Tracking both of these measurements will be done in our ?Credible? electronic medical record. Using the EMR will allow us to produce regular reports for managers to keep track of each case and timeframes. Responsible Official: David McCluskey, Executive Director Date of Corrective Action: In progress, December 2022

View Audit 28964

Finding 32620 (2022-001)

Material Weakness 2022

Community Care

ME

Questioned Costs

Community Care agrees with the finding. Unfortunately, Community Care does not have a method to correct this due to the contract ending for this service on June 30th, 2022.

View Audit 28964

Finding 32617 (2022-004)

None 2022

City of El Cajon

CA

Questioned Costs Subrecipient Monitoring § 200.332

2022-004 - Sub-recipient Agreements: Non-Compliance Auditor Recommendation: Recommend that the City review 2 CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2...

2022-004 - Sub-recipient Agreements: Non-Compliance Auditor Recommendation: Recommend that the City review 2 CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.

View Audit 27432

Finding 32616 (2022-003)

Significant Deficiency 2022

City of El Cajon

CA

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.332

2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City wi...

2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.

View Audit 27432

Finding 32615 (2022-002)

None 2022

City of El Cajon

CA

Questioned Costs Subrecipient Monitoring Reporting

2022-002 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Noncompliance Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with th...

2022-002 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Noncompliance Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for the sub-award recipient above the $50,000 threshold. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023

View Audit 27432

Finding 32614 (2022-001)

Significant Deficiency 2022

City of El Cajon

CA

Questioned Costs Subrecipient Monitoring Reporting

2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agre...

2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for sub-award recipients. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly repo1t due date of April 30, 2023.

View Audit 27432

Finding 32608 (2022-001)

Material Weakness 2022

Sumner-Bonney Lake School District No. 320

WA

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking

Sumner-Bonney Lake School District No. 320 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative ...

Sumner-Bonney Lake School District No. 320 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Merridith Stevens, Finance Director 1202 Wood Ave Sumner, WA 98390 (253) 891-6012 The Sumner-Bonney Lake School District appreciates the State Auditor?s Office review of the Davis-Bacon Act requirements in our use of federal funding at Daffodil Valley Elementary HVAC air quality improvements. The Sumner-Bonney Lake School District agrees with the auditor?s finding that more frequent monitoring of wage and payroll certifications is necessary to conform with the Davis-Bacon Act. We realize that our reliance on the State of Washington?s Labor and Industries prevailing wage and payroll certifications site (where wage and certification data is submitted and stored) will require weekly documented review of submitted contractor/subcontractor payrolls and certifications. As we move forward, we will ensure ? Capital Facilities Manager will provide weekly oversite of contractor compliance ? Collect and document the review of weekly certifications and payroll ? District office will ensure that our Capital Facilities Manager and other departments will adhere to Davis-Bacon Act requirements when using federal funds

View Audit 27979

Finding 32607 (2022-001)

Significant Deficiency 2022

Life University, Inc.

GA

Reporting Internal Control / Segregation of Duties Questioned Costs

Clear guidance was not properly disseminated or made available for the University to timely and accurately report the use of HEERF funding. HEERF Annual Report Director of Institutional Research is the contact person for the University. He will ensure for the annual report he is the contact person,...

Clear guidance was not properly disseminated or made available for the University to timely and accurately report the use of HEERF funding. HEERF Annual Report Director of Institutional Research is the contact person for the University. He will ensure for the annual report he is the contact person, so he receives the emails and has the credentials for the portal. He will coordinate Finance, Financial Aid, and Information Technology department to report the data. He will monitor the deadline dates to ensure we are collecting the data and reporting prior to the deadline. We are unable to go back into the portal currently to submit HEERF Year 2 report. We anticipate remediation for the fiscal year 2022 annual report will be complete in Spring 2023. Student Aid Portion Reporting Director of Financial Aid and the Marketing department will update the Life University COVID-19 web page to reflect all required information for emergency financial aid grants to students by November 30, 2022. Institutional Portion Reporting EVP Finance and Operations and Controller will be responsible for accurately updating the quarterly reports and having the Marketing department post the non-editable PDF on the Life University COVID-19 webpage by November 30, 2022, and prior to the quarter deadlines for fiscal year 2023. A calendar reminder will be added for the quarter ends to ensure the deadlines are met. Individuals Responsible for Corrective Action Plan ? Howard Wright, Director of Institutional Research ? Jessica Magazu, Director of Financial Aid ? William Jarr, EVP Finance and Operations ? JoAnne Miller, Controller ? Matthew Shaul, Marketing

View Audit 27116

Finding 32598 (2022-003)

Significant Deficiency 2022

Fillmore County Hospital

NE

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.327 § 200.328

Criteria: The Hospital must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Hospital is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CF...

Criteria: The Hospital must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Hospital is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CFR 200.328 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with program requirements. Terms and conditions of the federal award require the audited financial statements to be provided to the federal agency annually within 9 months of fiscal year-end. Condition: The Hospital did not submit the audited financial statements within the prescribed period or the agency approved extended period. The audited financial statements are readily available to the federal agency through the federal clearinghouse website. Planned Corrective Action: Management agrees with the finding and is implementing procedures to ensure that the required financial reports are submitted in a timely manner in accordance with the terms and conditions of the federal award. Contact Person: Stephanie Jacobsen, CFO Anticipated Completion Date: June 30, 2023

View Audit 27218

Finding 32596 (2022-001)

Significant Deficiency 2022

Bryan County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.415

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through ...

FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) Questioner Costs: $187,246 Prior Year Finding: No Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The questioned cost noted above was considered for financial reporting purposes, and a prior period adjustment to classify the expenditure to the appropriate grant was made in March 2023. In addition, the questioned cost amount was not included in the Schedule of Expenditures of Federal Awards for the year-ended June 30, 2022. In the future, the School District will review all federal expenditures for appropriateness appropriateness and allowability including a budget to actual comparison and follow-up on any significant differences. In addition, the program manager of each grant will review the details of all grant activity as part of the year-end process to ensure completeness. Estimated Completion Date: Effective with June 30, 2023 Year-End Process Contact Person: Melanie James, Assistant Superintendent of Business and Finance Telephone: 912-851-4000 Email: mjames@bryan.k12.ga.us

View Audit 27431 Questioned Costs: $1

Finding 32588 (2022-002)

Significant Deficiency 2022

Gladwin Community Schools

MI

School Nutrition Programs Questioned Costs

See Corrective Action Plan for chart/table

View Audit 28296

Finding 32587 (2022-001)

None 2022

Fraser

MN

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIO...

Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-01: Allowable Costs ? U.S. Department of Health and Human Services, CCBHC Planning, Development and Implementation Grant ? Assistance Listing Number 93.696 according to 45 CFR ? 75, and the HHS Grants Policy Statement Description of Finding: Costs incurred outside the budget period are not allowed under the grant. Certain costs incurred prior to the budget period were included in costs which were reimbursed during the year ended December 31, 2022. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional review step to evaluate the timing of when such costs are incurred in order to meet the grant requirements. We will also ensure reimbursement of the unallowable costs will be remediated by reducing amounts reimbursed during 2023. Name of Contact Person: Carrie Geske, Controller 612-798-8375 carrie.geske@fraser.org Projected Completion Date: August 2023 If the U.S. Department of Health and Human Services has questions regarding this Plan, please call Carrie Geske at 612-798-8375.

View Audit 28173 Questioned Costs: $1

Finding 32586 (2022-002)

None 2022

Radiant Health Centers

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Radiant Health Centers has recently transitioned to a new Human Resources Information System, PayCom, that will better help the organization track timesheets, including a more accurate reflection of time staff worked and electronic documentation of review and approval by supervisors of their staff.

View Audit 27115

Finding 32567 (2022-003)

Significant Deficiency 2022

Beaverton Schools

MI

School Nutrition Programs Questioned Costs Subrecipient Monitoring

See Corrective Action Plan for chart/table

View Audit 28270

Finding 32566 (2022-002)

Significant Deficiency 2022

Beaverton Schools

MI

School Nutrition Programs Questioned Costs

See Corrective Action Plan for chart/table

View Audit 28270

Finding 32563 (2022-003)

Significant Deficiency 2022

Hancock County Board of Education

WV

Questioned Costs Reporting § 200.512

#2022-003 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Recommendation: We recommend that Management of the Board of Educati...

#2022-003 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Action Taken: Management of the Board of Education will properly plan and take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Joseph Campinelli III, Treasurer/Chief School Business Official is responsible for implementing these procedures by March 31, 2024.

View Audit 28309

Finding 32562 (2022-004)

Significant Deficiency 2022

City of Whitewood

SD

Allowable Costs / Cost Principles Questioned Costs

Finding No. 2022-004: Written Uniform Guidance Policies The City is working on developing written Uniform Guidance policies. Cory Heckenlaible, Finance Officer, is responsible for this finding.

View Audit 27978

Finding 32560 (2022-001)

Material Weakness 2022

Richland School District No. 400

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Richland School District No. 400 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Richland School District No. 400 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Cynthia Robinette, Assistance Finance Director 6972 Keene Rd West Richland, WA 99353 Corrective action the auditee plans to take in response to the finding: This audit finding related to unique rules associated with one-time, pandemic-necessitated funding, so RSD is extremely unlikely to have to navigate these compliance expectations ever again. However, RSD will aspire to slow down the procurement and deployment of grant-funded resources as long as possible in the future in order to learn more of what the final audit expectations may be. Anticipated date to complete the corrective action: Undeterminable based on rarity of event

View Audit 28233 Questioned Costs: $1

Finding 32511 (2022-002)

Material Weakness 2022

Uc Healthcare System

OH

Allowable Costs / Cost Principles Questioned Costs Reporting

Corrective Action Plan Federal Award Findings and Questioned Costs For the Years Ended December 31, 2020 and 2021 Finding 2022-002 ? A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; L. Reporting Federal program information: Federal Program: 93.948, COVID-19 Provider Relief ...

Corrective Action Plan Federal Award Findings and Questioned Costs For the Years Ended December 31, 2020 and 2021 Finding 2022-002 ? A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; L. Reporting Federal program information: Federal Program: 93.948, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Locations: Various Award Numbers: Various Award Period: January 1, 2020 through June 30, 2022 Summary of finding: UC Health did not have effective internal controls in place to ensure expenses and lost revenues reported in the Portal were not duplicated. This resulted in the overstatements of expenses and lost revenues reported in the Portal. Planned corrective action: Management will establish processes for reviews of the reporting guidelines to better interpret and comply with the guidelines for future reporting. Anticipated completion date: Prior to next filing due September 30, 2023 Responsible contact person: Michael Wiedeman, Vice President and Controller

View Audit 29116 Questioned Costs: $1

Finding 32493 (2022-008)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

Questioned Costs Subrecipient Monitoring § 200.332 § 200.425

New Directions DHS is exploring different possibilities to satisfy the audit finding to include the contracting of a certified public accounting firm to assist in conducting the financial portion of our subrecipient monitoring. Alternatives to Abortion Office of Policy Development (OPD) initiated n...

New Directions DHS is exploring different possibilities to satisfy the audit finding to include the contracting of a certified public accounting firm to assist in conducting the financial portion of our subrecipient monitoring. Alternatives to Abortion Office of Policy Development (OPD) initiated numerous conversations with the Alternatives to Abortion grantee regarding receiving the requested documentation for monitoring (communication occurred regularly from April 2021 through January 2023). The grantee disagrees that the disclosure of this information is a requirement of the grant agreement and as such has not provided the documentation needed to complete the monitoring. On October 27, 2022, DHS sent a letter to the grantee outlining specific action steps to establish compliance with their grant agreement. The grantee responded on November 28, 2022, disputing the claims of DHS and asserting that they are not out of compliance with their grant agreement. OPD will be scheduling time to visit the grantee to review documents required by the terms of their grant agreement in order to complete the monitoring. Monitoring will occur by June 30, 2023. Anticipated Completion Date: New Directions- 03/01/2024; Alternatives to Abortion- 06/30/2023 Contact Person and Title: New Directions- Joel O?Donnell, Director, Bureau of Program Support, OIM; Alternatives to Abortion- Ana Arcs, Acting Policy Director, OPD

View Audit 27724 Questioned Costs: $1

Finding 32489 (2022-013)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

Questioned Costs Subrecipient Monitoring Reporting § 200.1 § 200.332

DHS: The Office of Children, Youth, and Families (OCYF) is sending out a Restrictions and Requirements document with each tentative and final allocation letter. This document lists all OCYF?s grants, the federal agency granting the fund and where to find the rules and regulations guiding the usage o...

DHS: The Office of Children, Youth, and Families (OCYF) is sending out a Restrictions and Requirements document with each tentative and final allocation letter. This document lists all OCYF?s grants, the federal agency granting the fund and where to find the rules and regulations guiding the usage of the funds. For the State fiscal year 2021-2022, Tentative Allocation Letters were sent out on April 1, 2021, with Federal Award Identification Numbers (FAIN) and funding amounts. Final Allocation Letters were sent out August 12, 2021, with the Amount, FAIN and Name. OCYF has a risk assessment process in place for Title IV-E and TANF awards. During the Quality Assurance reviews, which occur twice a year at a minimum, OCYF reviews a sample of Title IV-E eligible foster care cases, Title IV-E ineligible foster care cases, Title IV-E eligible adoption assistance cases, and TANF eligible cases. Depending on the number of eligibility and claiming errors identified during the review, OCYF schedules more frequent visits as the risk of repeated and continued errors in these County Children and Youth Agencies (CCYAs) is higher. Inaccurate eligibility determinations lead to inaccurate federal claiming, so basing the review schedule on a CCYA?s eligibility review outcome allows OCYF to target those CCYAs where inaccurate claiming is a higher risk. However, to further address this finding, the risk assessment now includes documentation. Anticipated Completion Date: Completed Contact Person and Title: TinaMarie Petrovitz, Director of County Support DOH: The Department plans to develop and implement a robust subrecipient monitoring program which includes establishing a new section within the Budget Office pending enacted budget funds and complement to support the creation of the section. Initiative goals/milestones include: - Assessment: Comprehensive assessment of all current federal grants and subawards and their processes. This assessment will document best practices and identify gaps within the agency?s processes. It will also provide an evaluation of current operational and technological resources that can be leveraged to facilitate compliance. Target start date: February 27, 2023. Target completion date: June 30, 2023. - Educate Department: Budget Office is developing a bulletin that will outline the subrecipient monitoring requirements with links to State and Federal Sources. The bulletin will be shared with all program office staff. The Budget Office will develop the following templates and provide to all program offices: - Determination of vendor status: Subrecipient or Contractor - Risk Assessment Form - Internal Control Self-Assessment for Subrecipient Template - Subrecipient Monitoring Template All materials will be updated with any additional information gained during the assessment. Start date: February 3, 2023. Target Completion Date: June 30, 2023 - Implementation of full compliance initiative: Recommendations provided in the assessment will be used to develop and implement comprehensive policies and procedures led by a new section in the Budget Office. Target start date July 1, 2023. Target fully operational date: June 30, 2024. Anticipated Completion Date: 06/30/2024 Contact Person and Title: Andrea Race, CFO

View Audit 27724 Questioned Costs: $1

Finding 32478 (2022-009)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

Special Tests & Provisions Questioned Costs Significant Deficiency

Office of Medical Assistance Programs? Bureau of Data and Claims Management (BDCM) is currently negotiating an amendment to the PROMISe contract with Gainwell Technologies which will bolster the NCCI performance requirement to explicitly include the elements identified in the finding. Anticipated C...

Office of Medical Assistance Programs? Bureau of Data and Claims Management (BDCM) is currently negotiating an amendment to the PROMISe contract with Gainwell Technologies which will bolster the NCCI performance requirement to explicitly include the elements identified in the finding. Anticipated Completion Date: 05/01/2023 Contact Person and Title: Toni Hoffecker, Dir., Div. of Systems, Monitoring and Oversight, BDCM

View Audit 27724

Finding 32463 (2022-004)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

Subrecipient Monitoring Questioned Costs Reporting § 200.303

PDE uses its eGrants system to collect all LEA required records under ESSER I and ESSER II. The eGrants system is designed to allow licensed educational agencies and certain community-based programs within the Commonwealth, access to PDE grants. Through this system, the LEA can submit applications f...

PDE uses its eGrants system to collect all LEA required records under ESSER I and ESSER II. The eGrants system is designed to allow licensed educational agencies and certain community-based programs within the Commonwealth, access to PDE grants. Through this system, the LEA can submit applications for funding, e-sign contracting documents, upload back-up documentation, submit program quarterly reports, and file final expenditure reports. PDE Division of Federal Programs also utilizes Pennsylvania's Information Management System (PIMS) to collect and verify LEA data. PIMS has business rules built in to ensure valid data collection. The eGrants system makes it possible for records pertaining to the ESSER awards to be retained separately from other grant funds, including funds that an SEA or LEA receives under the CARES Act and CRRSA. This follows the requirements under 2 C.F.R. ? 200.334 and 34 C.F.R. ? 76.730, including financial records related to the use of grant funds. Through quarterly financial reporting, LEAs are required to report the amount of cash received, expended, and on hand. If the amount of cash-on-hand reported is determined to be too high, or the quarterly report is not submitted, monthly payments will be suspended until the next quarterly report is due. Current monitoring to verify data and ensure compliance with existing federal guidelines, typically occurs from January through May. LEAs receive a unique username and password to access Fedmonitor and complete an online self-assessment. Beginning in October 2022, all LEAs were placed on a four-year monitoring cycle and were monitored in the 2021?22 fiscal year and will be monitored again in the 2024?25 fiscal year. Data collected in eGrants, PIMS and Fedmonitor is verified during these monitoring visits. Anticipated Completion Date: Completed Contact Person and Title: Susan McCrone, Division Manager, Federal Programs; Brian Campbell, Director, Bureau of Curriculum, Assessment, and Instruction

View Audit 27724 Questioned Costs: $1

Finding 32455 (2022-007)

Significant Deficiency 2022

Commonwealth of Pennsylvania

PA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Similar to other DHS programs, DHS has implemented an after-action review of information submitted, using a contracted vendor. DHS faced challenges implementing a program with 67 counties and no central eligibility determination system. DHS has learned that implementing the supportive services and m...

Similar to other DHS programs, DHS has implemented an after-action review of information submitted, using a contracted vendor. DHS faced challenges implementing a program with 67 counties and no central eligibility determination system. DHS has learned that implementing the supportive services and multi-sector partnerships was challenging in the context of the global pandemic and workforce shortages. This made DHS dependent on local county reports to maintain program oversight and compile statewide data for submission to US Treasury. DHS plans to strengthen this control as we plan for future emergency or pandemic programs related to rental assistance. Anticipated Completion Date: 06/30/2023 Contact Person and Title: Joel O?Donnell, Director, Bureau of Program Support, OIM

View Audit 27724 Questioned Costs: $1

Corrective Action Plans

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