Corrective Action Plans

Finding 540617 (2024-003)

Material Weakness 2024

NH

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 12.401 National Guard Military Operations and Maintenance (O&M) Projects State Agency: Department of Military Affairs and Veterans Services (DMAVS) Audit Contact: Judy Chen Title: Administrator Telephone: 603-225-1366 E-mail address: yin...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 12.401 National Guard Military Operations and Maintenance (O&M) Projects State Agency: Department of Military Affairs and Veterans Services (DMAVS) Audit Contact: Judy Chen Title: Administrator Telephone: 603-225-1366 E-mail address: ying.q.chen@DMAVS.nh.gov Audit Report Reference: 2024-003, 2023-002 – Reporting Anticipated Completion Date: None Corrective Action Planned: Non Concur This requires the Department to create a redundant manual ledger that duplicates the function of the current ledger and DTR. This is not an efficient use of time or personnel. DMAVS has existing policies and procedures in place to track all federal funds, state funds and mixed funds, and uses spreadsheets for all transactions that reconciles every month to NH First Detail Transaction Register (DTR), Federal Fund tracking sheet, and Federal reimbursement tracking sheet with backup documents. The tracking sheet for the federal register is not intended to account for the state share of billing. The state share is accurately accounted for in the DTR, the cumulative accounting in the SF-270 and associated back up documentation. Supporting documentation to substantiate the accuracy of lines a, c, e, and f is in the DTR, the cumulative accounting of each SF-270, the supporting documentation sent with the billing to the Federal Government, and Year-end Agency Report for Federal Awards. This includes reconciliation and analysis of SADB expenditures and revenues to the Statement of Appropriations by each Program Accounting Unit. The SF-270 form is continuous cumulative data that starts Oct 1st and runs through the end of that Federal Fiscal Year. The SF-270 is the required federal form DMAVS submits to the Federal National Guard Appendix Program Manager for reimbursement. Back up documentation is submitted with the SF-270. The National Guard Appendix Program Manager, National Guard Grants Officer Representative, and National Guard United States Property Fiscal Officer (USPFO)/controller located in Concord, NH review, sign and submit the form to the Department of Defense to affect the cash draw. DMAVS does not unilaterally make cash draws to the federal government. The USPFO, who is substantially involved provides an independent review and reconciles any discrepancies prior to approving any requests for reimbursement. One possible explanation for the finding is that the selected test works were not continuous, nor did they account for cumulative data.

View Audit 350389

Finding 540613 (2024-002)

Material Weakness 2024

State of New Hampshire

NH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.1 § 200.303

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 10.553/10.555/10.556/10.559 Child Nutrition Cluster State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Refer...

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 10.553/10.555/10.556/10.559 Child Nutrition Cluster State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-002 - Child Nutrition Cluster Finding Anticipated Completion Date: June 30, 2025 Corrective Action Planned: The NHED concurs with this finding. NHED contacted the US Department of Agriculture (USDA) for information on FFATA reporting requirements for state education agencies. The contact at USDA, Suzanne Dagesse, responded on February 6, 2024, that they were not aware of the requirement, and that this requirement has never been communicated to the NHED Office of Food & Nutrition Programs, by USDA. NHED has had annual reviews conducted by USDA of the programs administered and this requirement has never been communicated. NHED will add the food and nutrition programs to the established FFATA process already implemented to ensure that amounts to subrecipients are tracked and that all first tier subawards of $30,000 or more are reported in accordance with FFATA.

View Audit 350389

Finding 540612 (2024-003)

Material Weakness 2024

The Crenulated Company Ltd.

NY

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Reporting § 200.306 § 200.403 § 200.434

The Crenulated will request a quarterly in-kind contribution report from DOE and will ensure the in-kind contributions are recorded in the financial statements. The Crenulated plans to hire an in-house Controller with expertise in accounting for grants, and review its existing contract with current ...

The Crenulated will request a quarterly in-kind contribution report from DOE and will ensure the in-kind contributions are recorded in the financial statements. The Crenulated plans to hire an in-house Controller with expertise in accounting for grants, and review its existing contract with current third-party accounting provider.

View Audit 350384

Finding 540606 (2024-003)

Significant Deficiency 2024

Spencer Mountain Road Volunteer Fire Department

NC

Reporting Matching / Level of Effort / Earmarking

The Organization will also look into hiring an independent accountant to assist with financial statement preparations to ensure accuracy. The Organization will also take steps to ensure the loan liability balance held at South State Bank is reported accurately.

View Audit 350381

Finding 540605 (2024-002)

Material Weakness 2024

Spencer Mountain Road Volunteer Fire Department

NC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

The Organization’s Board of Directors will ensure its review of the monthly bank statements, reconciliations and cancelled check images, payroll registers, financial statements and general ledger activity is documented through physical signatures, sign off with initials or email approval. The Organi...

The Organization’s Board of Directors will ensure its review of the monthly bank statements, reconciliations and cancelled check images, payroll registers, financial statements and general ledger activity is documented through physical signatures, sign off with initials or email approval. The Organization will also look into hiring an independent accountant to assist with financial statement preparations.

View Audit 350381

Finding 540601 (2024-001)

Significant Deficiency 2024

Syracuse University

NY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan Year-end June 30, 2024 The following finding was noted during the audit of Federal programs in accordance with 2 CFR 200. Management of Syracuse University agrees with the finding and proposes the following Corrective Action Plan. Finding Number 2024-001: Enrollment Reporting ...

Corrective Action Plan Year-end June 30, 2024 The following finding was noted during the audit of Federal programs in accordance with 2 CFR 200. Management of Syracuse University agrees with the finding and proposes the following Corrective Action Plan. Finding Number 2024-001: Enrollment Reporting Corrective Action Plan: The University has identified a remediation plan in response to the finding, including the following: 1. Immediate Mitigations (within 90 Days): a. The Office of the Registrar and Office of Financial Aid and Scholarship programs will formalize a quarterly check-in meeting with multiple levels of stakeholders to ensure that our enrollment reporting process is complying and to address any new concerns that may arise. These check-in meetings have been scheduled and begin on March 26, 2025. 2. Long-Term Mitigations (within 12 months) a. The Office of the Registrar will work with Information Technology Services colleagues to implement a Graduates Only Enrollment file for multi-career students to increase the quantity of records that can be automatically processed. This work will be made productional by February 1, 2026 i. This will reduce our error rate and decrease the volume of records requiring manual review, allowing for more focused attention on the most complicated scenarios. Responsible individuals: Michele B Sipley, Executive Director of Financial Aid Kelly Campbell, University Registrar

View Audit 350372

Finding 540598 (2024-001)

Significant Deficiency 2024

The Trustees of Davidson College

NC

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

The correc􀆟ve ac􀆟on plan is as follows: Anna L. Stovall, with the assistance of the Registrar’s office, will review the status of graduated students during the first two weeks in June 2025, to ensure their effec􀆟ve graduate date is accurately reported. Further, those students who have informed David...

The correc􀆟ve ac􀆟on plan is as follows: Anna L. Stovall, with the assistance of the Registrar’s office, will review the status of graduated students during the first two weeks in June 2025, to ensure their effec􀆟ve graduate date is accurately reported. Further, those students who have informed Davidson College that they are on a leave of absence will also be reviewed in the coming weeks. It is an􀆟cipated that these ac􀆟vi􀆟es will be completed not later than June 30, 2025. These ac􀆟ons are in response to audit finding 2024-001.

View Audit 350366

Finding 540593 (2024-001)

Significant Deficiency 2024

Southern Oregon University

OR

Student Financial Aid Subrecipient Monitoring Reporting § 200.303

Recommendation: We recommend that the University enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: Ther...

Recommendation: We recommend that the University enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Student Records Specialist and University Registrar will be reviewing and revising policies and procedures related to enrollment reporting with the Clearinghouse data which then feeds into NSLDS. SOU will review calendar preparations, data collection, data submission and confirmation, error handling, file preparation documentation/instructions to identify breakdown in the process that lead to noncompliant reporting. SOU will increase monitoring of Clearinghouse data and also reach out to Clearinghouse to identify reports/tools that can assist with accurate and timely reporting. Name(s) of the contact person(s) responsible for corrective action: Rose Reinhart, Interim Registrar Planned completion date for corrective action plan: June 2025

View Audit 350358

Finding 540591 (2024-004)

Significant Deficiency 2024

Municipality of Vega Baja

PR

Subrecipient Monitoring Cash Management Reporting

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit P...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2024-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The ACUDEN agency has not yet closed the budget year 2023-2024. Therefore, even though the contract has ended, the remaining reimbursement from the agency has not been received. Therefore, the full closing report cannot be completed until this final amount is received. As a corrective measure for finding 2024-005, the Sub Director of Finance will establish an internal control system in which the processes and compliance with the submission of accounting reports for federal programs, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Mathews Maisonet Program Accountant

View Audit 350357

Finding 540590 (2024-003)

Significant Deficiency 2024

Municipality of Vega Baja

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit P...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2024-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: In the quarterly reports (QPR), accumulated expenses are reported up to the closing date of each quarter. These expenses are assigned to the quarter in which the contractor invoices the completed work. However, in some cases, the payment is made in the quarter following the one in which the invoice was issued. This discrepancy may cause the expenses not to be accurately reflected in the quarter they were reported during the audit process. This situation will be addressed prospectively, and expenses will be assigned to the quarter in which the payment is made. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Torres Otero Program Accountant

View Audit 350357

Finding 540583 (2024-004)

Material Weakness 2024

Triad Adult and Pediatric Medicine, INC

NC

Reporting

For the 2023 Uniform Data System (UDS) report, the data was compiled using information from two different Electronic Medical Record (EMR) systems. Due to this system fragmentation, there were reporting shortfalls, and the organization relied on historical data estimates to ensure timely submission o...

For the 2023 Uniform Data System (UDS) report, the data was compiled using information from two different Electronic Medical Record (EMR) systems. Due to this system fragmentation, there were reporting shortfalls, and the organization relied on historical data estimates to ensure timely submission of the report. These estimates were used to comply with the UDS submission requirements, despite the data not being fully supported by direct system generated reports. For the 2024 UDS report, the organization transitioned to a single EMR system, which has significantly improved the accuracy and completeness of the data. All reported amounts for the 2024 UDS submission are now fully supported by backup data directly generated from the unified EMR system. It is important to note that the Health Resources and Services Administration (HRSA) has consistently approved the organization’s Federal Financial Report (FFR) submissions without including program income, and as such, the organization was not aware of a potential noncompliance issue related to this omission. Going forward, the organization’s Uniform Data System (UDS) reports will be consistent and based on data extracted from a single, unified Electronic Medical Record (EMR) system. This transition ensures greater accuracy and completeness in reporting, with all future UDS reports supported by direct system-generated data. Additionally, the organization will begin reporting program income on the Federal Financial Report (FFR) as part of ongoing improvements to ensure full compliance with reporting requirements. It is important to note that the current FFR report was approved by the Health Resources and Services Administration (HRSA) without program income listed, and this omission was not previously identified as a noncompliance issue. The organization is committed to maintaining transparent and accurate reporting in the future, and steps are being taken to ensure that all required data, including program income, is properly reflected in all relevant reports. This is the responsibility of the QI department and the CFO and will be complete following the next filing of the FFR and UDS.

View Audit 350343

Finding 540573 (2024-002)

Material Weakness 2024

Whittier College

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2024-002 Enrollment Reporting: The Office of the Registrar acknowledges the finding related to delayed status reporting and agrees that there were instances where student information was not transmitted within the required timeframe. Although a process is now in place to support more consi...

Finding 2024-002 Enrollment Reporting: The Office of the Registrar acknowledges the finding related to delayed status reporting and agrees that there were instances where student information was not transmitted within the required timeframe. Although a process is now in place to support more consistent and timely submissions, earlier delays were influenced by staffing changes and operational challenges. To ensure ongoing compliance, the Office of the Registrar has implemented an updated submission schedule that aligns with federal reporting expectations. Enrollment and graduation data are now submitted regularly and any reporting errors are corrected and resubmitted within the 10-day recommended timeframe. These steps are part of our ongoing efforts to maintain data accuracy and comply with institutional and regulatory standards. Implementation Date: August 2025 Person Responsible: Brianna Mendez, Student Data Specialist, Office of the Registrar

View Audit 350321

Finding 540572 (2024-001)

Material Weakness 2024

Whittier College

CA

Reporting Student Financial Aid

inding 2024-001 – Reporting: The Financial Aid office concurs with the audit of Pell 15-day reporting finding. The compliance is clearly stated the timeframe to send an original Pell Grant disbursement to COD is within 15 days of the date of disbursement. We also understand we have the permission,...

inding 2024-001 – Reporting: The Financial Aid office concurs with the audit of Pell 15-day reporting finding. The compliance is clearly stated the timeframe to send an original Pell Grant disbursement to COD is within 15 days of the date of disbursement. We also understand we have the permission, as stated per Federal Regulations, to go back into the account and make an adjustment as needed. This allows us to change the disbursement to make a correction. We have worked with our software vender Ellucian Banner to create a process that will solve this issue to ensure Pell Grants are originated on COD thus allowing the disbursements to be sent within the 15-day compliance timeframe. We will continue to monitor the Pell Grants to ensure any issues get resolved, if any noted, in a timely manner. Implementation Date: August 2025 Person Responsible: Jesse Marquez Associate Director and Information Specialist of Financial Aid Julie Aldama Financial Aid Director

View Audit 350321

Finding 540554 (2024-001)

None 2024

Universidad Central Del Caribe, Inc.

PR

Student Financial Aid Eligibility Reporting

1. Implement new communication channels to align process to NSLDS and the USDoE.  Engage with NSLDS: Requested an access token for the data manager to monitor and reconcile data submitted.  Reach out to NSLDS to coordinate new reconciliation reports out of NSLDS database. 2. Training  Maintain su...

1. Implement new communication channels to align process to NSLDS and the USDoE.  Engage with NSLDS: Requested an access token for the data manager to monitor and reconcile data submitted.  Reach out to NSLDS to coordinate new reconciliation reports out of NSLDS database. 2. Training  Maintain sustained training and preparation for the staff. 3. Implement a weekly review process to doublecheck the entries for changes in enrollment reporting in NSLDS.  Implement a Document Changes and Actions Log: Keep detailed records of all changes made to procedures and actions taken to address the audit findings. This documentation can be useful for future reviews.  The Registrar will assure that all changes (LOA, withdrawals, re entries, and reclassifications, completions, graduations) are entered weekly and documented across all databases (NSLDS, Jenzabar student record, SRS, others as applicable).

View Audit 350312

Finding 540549 (2024-006)

Significant Deficiency 2024

Independent School District #2909, Rock Ridge Public Schools

MN

Internal Control / Segregation of Duties Cash Management Reporting

Contact Person – Dr. Noel Schmidt, Superintendent Corrective Action Plan – The District staff will establish procedures to review meal reimbursement submissions. Completion Date – Immediately

View Audit 350310

Finding 540547 (2024-101)

Significant Deficiency 2024

County of Yavapai

AZ

Reporting § 200.508 § 200.510

Community Health Services will add a historical tracking mechanism for multi-year grants so that Assistance Lising numbers are tracked each year with explanations for changes. The tracking mechanism will be updated with contracts, contract amendments and purchase order releases. The tracking mechani...

Community Health Services will add a historical tracking mechanism for multi-year grants so that Assistance Lising numbers are tracked each year with explanations for changes. The tracking mechanism will be updated with contracts, contract amendments and purchase order releases. The tracking mechanism will feed into the annual Schedule of Expenditures of Federal Awards preparation spreadsheet that is provided to Yavapai County Finance.

View Audit 350301

Finding 540539 (2024-001)

Significant Deficiency 2024

Puerto Rico Housing Finance Authority

PR

Subrecipient Monitoring Reporting

We are implementing a review system with clear lines of responsibility and standardized checklists to ensure comprehensive and timely report submissions. Concurrently, the CDBG-DR Area personnel responsible of filing the monthly progress reports will participate regularly in the trainings provided b...

We are implementing a review system with clear lines of responsibility and standardized checklists to ensure comprehensive and timely report submissions. Concurrently, the CDBG-DR Area personnel responsible of filing the monthly progress reports will participate regularly in the trainings provided by the PRDOH’s Subrecipient Management Area regarding the Grant Compliance Portal, including trainings about the reporting requirements, data management, and deadline adherence. It is crucial to note that the submission of the monthly progress report is contingent upon the approval of the previous month's progress report by the Puerto Rico Department of Housing (PRDOH), our grantor, consistent with the guidelines outlined in the GCP Manual. To minimize the return of progress reports for corrections and standardize the required information and narratives, we have established recurring meetings with PRDOH to discuss requested revisions and ensure timely approval of monthly reports, thereby guaranteeing PRHFA's ability to submit reports on time. Detailed documentation will be maintained for all processes, training, and reviews, ensuring continuous improvement and compliance with reporting standards.

View Audit 350286

Finding 540536 (2024-006)

Significant Deficiency 2024

New Mexico Department of Homeland Security & Emergency Management

NM

Reporting Subrecipient Monitoring Cash Management § 200.302 § 200.303

Recommendation We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete. We recommend the Department implement effecti...

Recommendation We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete. We recommend the Department implement effective processes and procedures to maintain the submitted reports and the documentation used to prepare the reports in the files of the Department. Management Response Corrective Action: The Department understands the issues and is continuing to take corrective action to improve reporting. In the past the Department has shifted its priority to onboarding across the Department, and we have onboarded a Grants Unit Manager to oversee the reporting requirements of all federal grants. The Grants Unit will focus on procedures to ensure the reporting requirements are met. A procedural checklist will be implemented to ensure that: 1. the recipient share section is completed, 2. that financial reports are submitted to the Department timely, and 3. all Performance Progress Reports as submitted. Due Date of Completion: June 30, 2025 Responsible Person(s): Deputy Cabinet Secretary, Grants Unit Manager

View Audit 350283

Finding 540529 (2024-004)

Material Weakness 2024

New Mexico Department of Homeland Security & Emergency Management

NM

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely ...

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely monitored by management. We recommend the Department work closely with the FEMA to establish a going forward point for the reconciliation of grants and the Federal accounts receivable/payable balance. Management Response Corrective Action: We concur with this finding and the auditor's recommendation. The Department is working to perform a comprehensive reconciliation of all grants and complete any draw down requests for grant funding that has been expended but not drawn down. The initial completion of billing for all the older grants and projects is estimated to be by March 2025. In addition to the historical reconciliation, the finance team is working to ensure that current grant expenditures are drawn down on a monthly basis when possible. The historical grant reconciliation must be prepared and reviewed prior to submitting the draw requests. Due Date of Completion: June 30, 2025 Responsible Person(s): Deputy Cabinet Secretary

View Audit 350283

Finding 540436 (2024-005)

Significant Deficiency 2024

Fairbanks Community Homes 176-Hd-021

AK

HUD Housing Programs Reporting

Failure to submit REAC report Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the...

Failure to submit REAC report Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2025

View Audit 350252

Finding 540434 (2024-003)

Significant Deficiency 2024

Fairbanks Community Homes 176-Hd-021

AK

HUD Housing Programs Cash Management Reporting

Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus ca...

Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2025

View Audit 350252

Finding 540413 (2024-009)

Significant Deficiency 2024

Department of Human Services

HI

Eligibility Period of Performance Reporting

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: We are actively addressing this issue while highlighting the Division of Vocational Rehabilitation’s (“DVR’s”) high compliance rate of 98.3 percent. The...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: We are actively addressing this issue while highlighting the Division of Vocational Rehabilitation’s (“DVR’s”) high compliance rate of 98.3 percent. The Vocational Rehabilitation Specialist (“VRS”) and the Vocational Rehabilitation Manager have been thoroughly informed about the correct data entries required for Service E (work experiences while in Service status). It’s essential to note that “competitive integrated employment” must not be selected for Service E status. Instead, staff should choose alternatives such as “internships, whether paid or unpaid,” or “transitional employment” to ensure accurate data recording and prevent the inclusion of data element 350. Additionally, “competitive integrated employment” requires the client to be actively employed in alignment with their employment goal outlined in their Individualized Plan for Employment with a stable employment value date entered in the employment record. To assist our staff in this process, the Aware-System Bulletin will include a clear reminder to verify both the employment status and the stable employment value date for each case. Instructions for using the managed layout edit checker will also be provided, equipping staff with the necessary tools to identify errors and make corrections independently. The VRS will ensure that the Service E or Employed status aligns appropriately with the appropriate employment categories. This corrective action reinforces best practices and significantly improves staff compliance with the accuracy of our data from DVR’s case management system. Completion Date: On going monitoring and training as needed. Responding Official(s): Lea Dias, Vocational Rehabilitation Administrator and R. Pascual-Kestner, Vocational Rehabilitation Assistant Administrator

View Audit 350226

Finding 540401 (2024-014)

Significant Deficiency 2024

Department of Human Services

HI

Questioned Costs Eligibility Reporting

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Upon further review of the case, it was determined that the caseworker processed the case in “Manual Eligibility” mode which prevented the Kauhale On Line Eligibility Assistance System (“KOL...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Upon further review of the case, it was determined that the caseworker processed the case in “Manual Eligibility” mode which prevented the Kauhale On Line Eligibility Assistance System (“KOLEA”) from terminating benefits. Another worker removed “Manual Eligibility” mode in January enabling KOLEA to process the case and send a termination notice. The worker should have processed the case and taken the case out of “Manual Eligibility” mode when case processing was complete. Corrective Action Taken or Planned: The “Eligibility Determination” training module will be updated to include additional instructions for Manual Actions in the Kauhale On Line Eligibility Assistance System (“KOLEA”). Workers will be instructed to seek guidance from a supervisor for next steps, before running a case manually. This training will be provided on April 30, 2025, to all supervisors and caseworkers and will include a Participant Guide and a summary of the change. To ensure that the training was effective, a query will be run of all cases that are set to “manual,” including the date in which the case was placed in manual. Med-QUEST Division (“MQD”) will review all identified cases to determine if the case should remain in manual for any legitimate eligibility reason. Completion Date: April 30, 2025 Responding Official(s): Lori Lei Aponte, Med-QUEST Division, Eligibility Branch Administrator

View Audit 350226 Questioned Costs: $1

Finding 540396 (2024-011)

Significant Deficiency 2024

Department of Human Services

HI

Questioned Costs Special Tests & Provisions Eligibility

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: The Temporary Assistance for Needy Families (“TANF”) Program Office will collaborate with the division’s Staff Development Office to develop “refresher” ...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: The Temporary Assistance for Needy Families (“TANF”) Program Office will collaborate with the division’s Staff Development Office to develop “refresher” training modules on the Benefit, Employment, and Support Services Division (“BESSD”) Learning Academy. Each training module will focus on a specific topic of concern. To monitor staff’s completion of the training modules and their progress, each module will include a quiz or test at the end that staff will be required to complete and pass (e.g., pass equates to a score of 80% and higher). The TANF Program Office and the Staff Development Office began discussions on February 26, 2025. Completion Date: December 31, 2025 Responding Official(s): Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator

View Audit 350226 Questioned Costs: $1

Finding 540387 (2024-006)

Significant Deficiency 2024

Centers for New Horizons, Inc.

IL

Reporting

Going forward the Organization will ensure that the SEFA is reviewed to ensure accuracy of the information provided.

View Audit 350220

Corrective Action Plans

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