Corrective Action Plans

Finding 395501 (2023-017)

None 2023

Lafayette City_parish Consolidated Government

LA

Reporting

U.S. DEPARTMENT OF COMMERCE: Economic Adjustment Assistance (11.307) 2023-017 Compliance with Reporting Recommendation: The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Corre...

U.S. DEPARTMENT OF COMMERCE: Economic Adjustment Assistance (11.307) 2023-017 Compliance with Reporting Recommendation: The Government should establish and maintain effective internal controls to ensure accurate financial information is reported in accordance with the federal guidelines. Corrective Action Plan: The Government agrees with this finding. LUS Fiber and the Accounting Division will work together to review the forms prepared by the Acadiana Planning Commission prior to submission to ensure all information balances to our general ledger. This project is expected to be completed within two to four months and will be overseen by the Interim Fiber Director Jeffery Stewart.

View Audit 305166

Finding 395383 (2023-033)

Material Weakness 2023

State of Oregon

OR

Subrecipient Monitoring Material Weakness Reporting § 200.303

2023-033 Oregon Department of Emergency Management Implement controls over FFATA reporting MANAGEMENT RESPONSE: We agree with this recommendation. ODEM has undertaken the following corrective actions to address the recommendations made by the Secretary of State’s Audits Division: a. ODEM has dev...

2023-033 Oregon Department of Emergency Management Implement controls over FFATA reporting MANAGEMENT RESPONSE: We agree with this recommendation. ODEM has undertaken the following corrective actions to address the recommendations made by the Secretary of State’s Audits Division: a. ODEM has developed procedures for capturing necessary information and ensuring FFATA reports are filed in compliance with federal criteria. b. ODEM has identified all awards since July 1st 2023 and is working to ensure 100% compliance from that date forward. c. ODEM will continue to review older awards to determine what actions should be taken. Anticipated Completion Date: December 30, 2024. Contact person: Jeff Flowers, Chief Financial Officer

View Audit 305129

Finding 395368 (2023-038)

Significant Deficiency 2023

State of Oregon

OR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2023-038 Department of Early Learning and Care Retain support and improve controls over reporting MANAGEMENT RESPONSE: We agree with this recommendation. DELC will work with the Department of Revenue to substantiate the amount of tax credits used in prior years to meet federal matching and mainte...

2023-038 Department of Early Learning and Care Retain support and improve controls over reporting MANAGEMENT RESPONSE: We agree with this recommendation. DELC will work with the Department of Revenue to substantiate the amount of tax credits used in prior years to meet federal matching and maintenance of effort requirements for FY 20 to FY 22 and ensure this information is retained appropriately outside beyond just email records. In addition, DELC will update processes and procedures to ensure that tax credit amounts used in future reports are properly documented and substantiated by the Department of Revenue. Anticipated Completion Date: October 31, 2024 Contact person: Ali Webb, Operations and Policy Analyst; Connie Range, Fiscal Analyst

View Audit 305129

Finding 395360 (2023-020)

Material Weakness 2023

State of Oregon

OR

Subrecipient Monitoring Reporting

2023-020 Oregon Health Authority Implement controls to ensure subrecipients are appropriately identified and monitored MANAGEMENT RESPONSE: We agree with this recommendation. Contracts and program staff have piloted and implemented tools to help administrators determine if the NFP is a contractor...

2023-020 Oregon Health Authority Implement controls to ensure subrecipients are appropriately identified and monitored MANAGEMENT RESPONSE: We agree with this recommendation. Contracts and program staff have piloted and implemented tools to help administrators determine if the NFP is a contractor or sub-recipient using the determination checklist. Department managers have communicated expectations related to the use of this tool and guidance to ensure that contract administrators understand how to determine if an agency is a contractor or sub-recipient. If determination identifies a subrecipient relationship, controls are in place to ensure the Federal Funding Accountability and Transparency Act (FFATA) form, self-assessment, and monitoring plan are completed. Further, mental health block grant planners will assess each new or amended contract for appropriate designation. OHA management plans to establish a single training for all staff to complete before developing a contract. This training will also include necessary messaging to all staff about terminology, location of resources, expectations as an administrator, and compliance/verification processes. OHA will provide this messaging and training through agency-wide emails, newsletters, and all staff meetings. OHA will continue refining its onboarding to incorporate these trainings and messaging. Additionally, the Office of Financial Services reviews each contract to determine the correct coding for each contracted service/deliverable and accurate code, such in State Financial Management Accounting (SFMA) system. Risk assessment survey has been developed that allows for self-assessment and documentation of the process. Administrators are requested to keep a copy of the assessment in their administrative file. Contract administrators create regularly scheduled meetings with the sub-awardee to monitor for compliance, depending on the risk of the sub-awardee. OHA-HSD has created a planning and implementation document to systematically identify the process of self-assessment and monitoring plan. In addition to the 11-module contract administration training required for all administrators. OHA plans to create an accessible folder for download to include the Contract Administration Plan (CAP), RACI Matrix, Monitoring, and closeout activities. Once all of the resources are socialized throughout the Program and Leadership staff, controls are still necessary to get as close to 100% compliance by the administrators. Controls that will be implemented are: • DocuSign CLM- During the automated workflow for approvals, administrators must verify that the determination document and, if applicable, the self-assessment and monitoring plan is attached. If not, the request will be rejected until the proper documentation is provided. • Team audit- The program analyst will perform random audits of grant/contracts administrator folders to confirm documentation is complete for each grant/contract, including monitoring activities, reports, invoices, and grant compliance requirements. Anticipated Completion Date: September 1, 2024 Contact person: Amy Ashton-Williams, Adult Behavioral Health Director

View Audit 305129

Finding 395356 (2023-019)

Significant Deficiency 2023

State of Oregon

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2023-019 Oregon Housing and Community Services Ensure documentation is retained to support amounts reported MANAGEMENT RESPONSE: We agree with this recommendation. Staff have received training and documentation is now retained consistently to support reported figures. Anticipated Completion Date:...

2023-019 Oregon Housing and Community Services Ensure documentation is retained to support amounts reported MANAGEMENT RESPONSE: We agree with this recommendation. Staff have received training and documentation is now retained consistently to support reported figures. Anticipated Completion Date: June 30, 2024 Contact person: Dean Criscola, Controller

View Audit 305129

Finding 395340 (2023-041)

Significant Deficiency 2023

State of Oregon

OR

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

2023-041 Oregon Department of Education Improve FFATA reporting controls MANAGEMENT RESPONSE: We agree with this recommendation. ODE will implement the following corrective action to ensure monthly FFATA reports are independently reviewed to ensure accurate and complete reporting. 1. Review and u...

2023-041 Oregon Department of Education Improve FFATA reporting controls MANAGEMENT RESPONSE: We agree with this recommendation. ODE will implement the following corrective action to ensure monthly FFATA reports are independently reviewed to ensure accurate and complete reporting. 1. Review and update list of all FFATA eligible federal awards monthly. 2. Implement a new query tool that will reduce manual processes. 3. Collaborate with ODE partners to access agency-collected unique entity identifier (UEI) information for sub awardees. 4. Monthly review of FFATA reporting by a second accountant. Anticipated Completion Date: June 30, 2024 Contact person: Kristie Miller, Accounting Director

View Audit 305129

Finding 395338 (2023-031)

Significant Deficiency 2023

State of Oregon

OR

Eligibility Period of Performance Reporting

2023-031 Oregon Commission for the Blind Improve controls over compliance reporting MANAGEMENT RESPONSE: We agree with this recommendation. The agency is committed to ensuring the RSA-911 client case information report is accurate and well supported. The agency’s practice is to maintain documenta...

2023-031 Oregon Commission for the Blind Improve controls over compliance reporting MANAGEMENT RESPONSE: We agree with this recommendation. The agency is committed to ensuring the RSA-911 client case information report is accurate and well supported. The agency’s practice is to maintain documentation that supports information contained in the case management system. This practice includes requesting information from clients regarding the start date of employment in the primary occupation and the hourly wage at exit. This information can be difficult to locate due to the numerous case notes in the case management system. Due to the difficulty locating this documentation in the tight timelines of the audit, the agency spent some additional time attempting to locate it after the audit testing period had closed. The agency did find the supporting documentation for one of the two clients that was not located during the audit. For the other client, the agency identified documentation showing that we had requested this information from the client through multiple methods, but it was never received. The agency has created a new case-note category for documenting client employment start date and wages at exit. The agency will provide training to staff on the use of this case note category to ensure this documentation is able to be located more easily and to reinforce the importance of maintaining documentation to support information contained in the case management system. Anticipated Completion Date: August 1, 2024 Contact person: Angel Hale, Director of Vocational Rehabilitation Services

View Audit 305129

Finding 395335 (2023-028)

Material Weakness 2023

State of Oregon

OR

Eligibility Material Weakness Period of Performance § 200.303

2023-028 Department of Human Services Strengthen controls to ensure adequate supporting documentation and accuracy over reporting MANAGEMENT RESPONSE: We agree with the first recommendation. We disagree with the second recommendation. We agree with the first recommendation and will ensure adequa...

2023-028 Department of Human Services Strengthen controls to ensure adequate supporting documentation and accuracy over reporting MANAGEMENT RESPONSE: We agree with the first recommendation. We disagree with the second recommendation. We agree with the first recommendation and will ensure adequate supporting documentation is maintained and readily available to support information reported in the RSA-911. We disagree with the second recommendation. The RSA-17 is currently reviewed by both Program Leadership as well as the ODHS Grant Accounting Manager. Certification is evidenced by the signed RSA-17. This level of review meets federal requirements. Additional review and discussion may be had as a form of best practice but should not be considered a control mechanism. The Grant Accounting Unit will highlight the certification process in the RSA-17 desk manual to delineate between control functions and best practices. Anticipated Completion Date: June 30, 2024 Contact person: Keith Ozols, Vocational Rehabilitation Services Director; Travis Labrum, Grant Accounting Manager

View Audit 305129

Finding 395334 (2023-043)

Significant Deficiency 2023

State of Oregon

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2023-043 Oregon Business Development Department Management should implement accounting review of quarterly reports before submitting to DAS MANAGEMENT RESPONSE: We agree with this recommendation. We agree with this finding. Business Oregon has gone through significant personnel change during the ...

2023-043 Oregon Business Development Department Management should implement accounting review of quarterly reports before submitting to DAS MANAGEMENT RESPONSE: We agree with this recommendation. We agree with this finding. Business Oregon has gone through significant personnel change during the period of American Rescue Plan Act (ARPA) grant disbursements, from January 2022 to June 2023. The Chief Financial Officer, Accounting Manager, and Accountants had moved on to other state agencies. The accounting positions were left vacant for months due to challenges in timely filling these positions with the right skill sets. Although there were only a few accounting staff left when majority of the grant disbursements were made, the remaining accounting processed the disbursements with very tight deadlines. The accounting staff processed grant disbursements through appropriate internal control procedures, reviewed supporting documents for appropriate signature approval on the requests, and made accounting entries for these grant activity transactions. Below is a list of staff hire dates to illustrate the turnover we faced during this time period: • Federal Grant Accountant – November 2023 • Chief Financial Officer – October 2023 • Deputy CFO/Accounting Manager – May 2023 • Program Accountant 2 – April 2023 • Accounting Technician – April 2023 • Debt Accountant 3 – March 2023 • Program Accountant 3 – January 2023 • Program Accountant 3 – August 2022 Due to the accounting team not having enough personnel at the time to prepare reports for the DAS ARPA Grant Program Coordinator, Business Oregon program staff (not accounting staff) took the initiative to complete the reports and submitted the periodic/quarterly reports to DAS. As the Business Oregon program staff did not have access to the SFMA (state accounting system), the program staff used data from another system (Salesforce, not an accounting system) to fill the needed information for the reports. The initial reports submitted to DAS were not reviewed by accounting staff. The program staff continued to complete the reports for DAS until first quarter of 2023, until accountant positions were filled in 2023. While preparing for the FY 2023 Year-End Closing process (June 2023 to July 2023), the newly hired accountants and Deputy CFO/Accounting Manager reviewed as many FY23 financial transactions as they could and made necessary adjustments and accounting entry corrections. Reporting discrepancies were identified between department accounting records and the reports submitted by program staff to DAS/US Dept of Treasury. Business Oregon accountants worked with DAS on revising the SEFA reports and identified ARPA grant-related items that needs to be corrected. The research continued even after the fiscal year 2023 reporting has closed. A reconciliation of records between department accounting and the reports submitted to the DAS Grant program coordinator was completed in January 2024, and the Business Oregon accounting team submitted a revised FY 2023 SEFA report corrections to the DAS SARS team. Going forward, management will ensure that the completion of quarterly financial reports for grant reporting is performed and submitted by the agency’s accounting team and not program staff to ensure data comes from the accounting system with the review by an accountant or accounting manager. Anticipated Completion Date: June 30, 2024 Contact person: Imee Anderson, Chief Financial Officer; Karl Mielke, Deputy Chief Financial Officer

View Audit 305129

Finding 395333 (2023-044)

Significant Deficiency 2023

State of Oregon

OR

Eligibility Reporting Significant Deficiency

2023-044 Oregon Housing and Community Services Ensure that the nature of program applicants' financial hardship is documented MANAGEMENT RESPONSE: The agency agrees with this finding. OHCS completed research to better isolate the problem and verified the nature of hardship fields are required to...

2023-044 Oregon Housing and Community Services Ensure that the nature of program applicants' financial hardship is documented MANAGEMENT RESPONSE: The agency agrees with this finding. OHCS completed research to better isolate the problem and verified the nature of hardship fields are required to submit an application in the homeowner application portal. Review of the hardship fields are now required, and program underwriters and housing counselors will request hardship statements where none exist in an application. The HAF team will review funded applications to determine if any deficiencies exist related to attestations of the nature of financial hardship. OHCS will request that those applicants supplement any missing information to adhere to regulatory standards. OHCS will also implement sampling quality assurance, compliance, and data report reviews to check for attestations of the nature of financial hardships. Anticipated completion date: September 30, 2024 Contact person: Ryan Vanden Brink, Grants, Loans, and Program Manager

View Audit 305129

Finding 395319 (2023-003)

None 2023

Sistema Universitario Ana G. Mendez, Incorporado

PR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

During November 2023, the Enrollment Reporting Manual was revised. This guide states that the assistant registrar will draw a sample from the of the population to review the data submitted to NSLDS. A retraining session will be coordinated for the assistant registrar, to review the NSLDS certific...

During November 2023, the Enrollment Reporting Manual was revised. This guide states that the assistant registrar will draw a sample from the of the population to review the data submitted to NSLDS. A retraining session will be coordinated for the assistant registrar, to review the NSLDS certification process. This activity will be aligned to the recent updates of the electronic platform.

View Audit 305124

Finding 395317 (2023-001)

None 2023

Sistema Universitario Ana G. Mendez, Incorporado

PR

Reporting

The reconciliation process and procedure of returned funds was reviewed by the accounting, bursar, and financial aid areas. The returned check process was reviewed and updated accordingly.

View Audit 305124

Finding 395309 (2023-004)

Significant Deficiency 2023

School District of Thorp

WI

Internal Control / Segregation of Duties Reporting School Nutrition Programs

The Bookkeeper will look at and sign off on all final food service claims before being submitted.

View Audit 305106

Finding 395305 (2023-068)

Significant Deficiency 2023

State of Rhode Island

RI

Reporting

Finding 2023-068 – Corrective Action Plan 2023-068a – The sheer volume of projects, reimbursements and drawdowns has led to timing issues for FEMA 4505 DRRIP0000000 reporting which in turn led to variances between the federal and state accounting systems. The drawdowns and reimbursements are slowi...

Finding 2023-068 – Corrective Action Plan 2023-068a – The sheer volume of projects, reimbursements and drawdowns has led to timing issues for FEMA 4505 DRRIP0000000 reporting which in turn led to variances between the federal and state accounting systems. The drawdowns and reimbursements are slowing as the grant comes closer to the end of the period of performance and the agency is confident that these discrepancies will be limited moving forward. Quarterly federal reporting is supported by the drawdowns as noted in the federal grant system. Drawdowns that have not been received and journaled in the state system in the same reporting period would show as a variance. The agency will attempt to request drawdowns with enough time for them to be accounted for in the state system to limit these variances. 2023-068b – A revised SF-425 for the period in question has been submitted. Anticipated Completion Date: Completed Contact Person: Brian Riggs, Chief Financial Officer, Rhode Island Emergency Management Agency brian.j.riggs@ema.ri.gov

View Audit 305097

Finding 395289 (2023-064)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Eligibility Cash Management

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

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

View Audit 305097 Questioned Costs: $1

Finding 395270 (2023-063)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility

Finding 2023-063 – Corrective Action Plan Each health plan reports TPL recoveries to EOHHS in its quarterly financial report (FDCR). These recoveries are used as a direct offset to medical expenses. As such, claims paid by the plans on behalf of a member with TPL will remain in the EOHHS encounte...

Finding 2023-063 – Corrective Action Plan Each health plan reports TPL recoveries to EOHHS in its quarterly financial report (FDCR). These recoveries are used as a direct offset to medical expenses. As such, claims paid by the plans on behalf of a member with TPL will remain in the EOHHS encounter data warehouse. Health plans do not void claims that have previously been paid to account for any TPL liability. Rather, they seek to recover from the third party any amount owed and report that amount to the state. In each of the last two fiscal years, this reduced medical expenditures by just under $8 million. EOHHS sent the MCOs a full TPL file in July 2023. EOHHS will start the process for a new file in June 2024. Anticipated Completion Date: Ongoing Contact Person: Jeffrey Schmeltz, Chief of Family Health Systems, Executive Office of Health & Human Services jeffery.schmelts@ohhs.ri.gov

View Audit 305097

Finding 395269 (2023-062)

Significant Deficiency 2023

State of Rhode Island

RI

Reporting

Finding 2023-062 – Corrective Action Plan 2023-062a – This finding was mitigated with permanent fix to the TPL loopback process between MMIS and RI Bridges to improve TPL accuracy on a large volume of cases. EOHHS continues to monitor. Anticipated Completion Date: Monitoring Contact Person: Bria...

Finding 2023-062 – Corrective Action Plan 2023-062a – This finding was mitigated with permanent fix to the TPL loopback process between MMIS and RI Bridges to improve TPL accuracy on a large volume of cases. EOHHS continues to monitor. Anticipated Completion Date: Monitoring Contact Person: Brian Tichenor, RIBridges Medicaid Administrator, Executive Office of Health & Human Services brian.tichenor@ohhs.ri.gov 2023-062b – EOHHS conducted a training in December 2023 with all agencies about admin reporting and required documentation, and as a result has received more backup from agencies. EOHHS will continue to improve the process in the coming quarters, including through implementation of a reconciliation process completed by all HHS agencies and ongoing trainings with HHS finance staff. Anticipated Completion Date: In Process 2023-062c – EOHHS started reporting the MCO Tax on 64.11A in December 2023. Anticipated Completion Date: Completed Contact Person: Allison Shartrand, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services allison.shartrand@ohhs.ri.gov

View Audit 305097

Finding 395268 (2023-061)

Material Weakness 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Cash Management Eligibility

Finding 2023-061 – Corrective Action Plan EOHHS has met expectations on aligning the FSR and FDCR reports, has updated files to Milliman, and continues to monitor compliance. EOHHS is currently in a maintenance phase and will continue monthly oversight going forward. Anticipated Completion Date: ...

Finding 2023-061 – Corrective Action Plan EOHHS has met expectations on aligning the FSR and FDCR reports, has updated files to Milliman, and continues to monitor compliance. EOHHS is currently in a maintenance phase and will continue monthly oversight going forward. Anticipated Completion Date: Current and Ongoing Contact Person: Bill McQuade, Chief of Program Analytics, Executive Office of Health & Human Services bill.mcquade@ohhs.ri.gov

View Audit 305097

Finding 395264 (2023-057)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Eligibility Cash Management

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

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

View Audit 305097 Questioned Costs: $1

Finding 395246 (2023-053)

Significant Deficiency 2023

State of Rhode Island

RI

Reporting Significant Deficiency

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

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

View Audit 305097

Finding 395237 (2023-049)

Significant Deficiency 2023

State of Rhode Island

RI

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-049 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The unreported subawards of ELC funds were Memoranda of Understanding (MOU) agreements with Local Education Agencies and other schools in Rhode Island for the ELC COVID Reopening Schools award and were not ...

Finding 2023-049 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The unreported subawards of ELC funds were Memoranda of Understanding (MOU) agreements with Local Education Agencies and other schools in Rhode Island for the ELC COVID Reopening Schools award and were not recognized as being subject to FFATA reporting. RIDOH will review all internal policies and procedures regarding both subawards and interagency agreements with federal funds (IAA-FF), and FFATA reporting thereof, to assure RIDOH is aligned with the statewide DOA policies for FFATA reporting. RIDOH will provide training to all contract managers, program managers for subawards, and staff responsible for reporting in FSRS to assure all subawarded funds are captured and reported appropriately. Anticipated Completion Date: December 31, 2024 Contact Persons: Alisha Colella, Chief Financial Officer, Rhode Island Department of Health alisha.colella@health.ri.gov Carla Lundquist, Deputy CFO / Federal Grants Manager, Rhode Island Department of Health carla.lundquist@health.ri.gov

View Audit 305097

Finding 395228 (2023-048)

Material Weakness 2023

State of Rhode Island

RI

Subrecipient Monitoring Material Weakness Reporting

Finding 2023-048 – Corrective Action Plan RIDE recognizes that CTE Program Monitoring did not reflect US DOE format and therefore developed a monitoring tool that meets USDOE layout and functionality. Using district provided CTE data, RIDE will review written documentation provided by the secondar...

Finding 2023-048 – Corrective Action Plan RIDE recognizes that CTE Program Monitoring did not reflect US DOE format and therefore developed a monitoring tool that meets USDOE layout and functionality. Using district provided CTE data, RIDE will review written documentation provided by the secondary/postsecondary districts being monitored. The monitoring will consist of both a desk audit and an onsite inspection of the subrecipients. After the review process is complete a report for subrecipients will be sent back to the subrecipients that were monitored. This may include next steps and the need (if any) for corrective action. Anticipated Completion Date: On May 1, 2024, and May 3, 2024, RIDE will begin monitoring a secondary and postsecondary Perkins recipient. RIDE will continue with subrecipient monitoring visits in each subsequent fiscal year to satisfy the requirements of the USDOE. Contact Person: Paul McConnell, Career & Technical Education Data Specialist, Department of Elementary & Secondary Education paul.mcconnell@ride.ri.gov

View Audit 305097

Finding 395204 (2023-038)

Significant Deficiency 2023

State of Rhode Island

RI

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-038 – Corrective Action Plan Auditee Views: SFRF reporting utilized physical posted date pulled from PowerBI environment. The issue with physical posted date is that the report can change based on when pulled. PRO project was not detailed in Annual Report. The blank sections of the do...

Finding 2023-038 – Corrective Action Plan Auditee Views: SFRF reporting utilized physical posted date pulled from PowerBI environment. The issue with physical posted date is that the report can change based on when pulled. PRO project was not detailed in Annual Report. The blank sections of the downloaded reports are due to a US Treasury system issue that affects all States, not just Rhode Island. PRO began taking screenshots once it became aware of the problem and will continue to do so. There is a tedious review process that is completed for reporting on this data and information supplied to PRO by the entities. Corrective Actions: Modify the U.S. Treasury reporting process to utilize cash date to align with RIFANS federal transaction register both cumulatively and quarterly. Anticipated Completion Date: May 15, 2024 Add PRO project description to SFRF Annual report to U.S. Treasury. Anticipated Completion Date: July 31, 2024 Collect additional information from component unit agency to support provided reporting data. Anticipated Completion Date: June 30, 2024 Contact Person: Paul L. Dion, Ph.D., Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov

View Audit 305097

Finding 395197 (2023-035)

Material Weakness 2023

State of Rhode Island

RI

Special Tests & Provisions Material Weakness Reporting

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

View Audit 305097

Finding 395192 (2023-001)

Significant Deficiency 2023

Ucr of West Jackson, Ms, Inc. D/b/a Jackson Run

OH

HUD Housing Programs Reporting Significant Deficiency

Management acknowledges noncompliance in the current fiscal year and has addressed all of the health and safety issues as of January 25, 2023

View Audit 305094

Corrective Action Plans

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