Corrective Action Plans

Finding 384989 (2023-001)

Significant Deficiency 2023

NC

Questioned Costs Reporting Significant Deficiency

Department of Health and Human Services Newberry County Memorial Hospital respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below....

Department of Health and Human Services Newberry County Memorial Hospital respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2023-001 Provider Relief Funding – Assistance Listing No. 93.498 Recommendation: We recommend the Organization perform a detailed review of the supporting documentation to ensure accurate expenses are inputted in the internal tracking spreadsheets that is ultimately used by the Management to input into the HRSA reporting portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The hospital attempted to track COVID supplies to each nursing unit cost center. This required the Materials Management department to track detailed items in a spreadsheet format. Human error resulted in two of the items being charged with an incorrect amount. The hospital is implementing a new procedure that will improve tracking each expense from the storeroom. An additional step will be for the ACFO to check each month's COVID expense allocation to the spreadsheet to identify potential errors and improve accuracy of the reporting the claimed expenses. Name(s) of the contact person(s) responsible for corrective action: John L. Doyle, Chief Financial Officer Planned completion date for corrective action plan: September 30, 2024 If the Department of Health and Human Services has questions regarding this plan, please call John L. Doyle, CFO, at 803-405-7137

View Audit 298040 Questioned Costs: $1

Finding 384985 (2023-001)

Significant Deficiency 2023

Madison Area Technical College District

WI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College design and implement controls to ensure reporting to NSLDS are designed to capture all enrolled students and programs offered by the District. Explanation of disagreement with audit...

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College design and implement controls to ensure reporting to NSLDS are designed to capture all enrolled students and programs offered by the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District worked with NSC to resolve the errors surrounding mismatched CIP codes, resulting in the enrollment report being finalized in late 2022. The College will work with their Records Department to explore accommodations surrounding future term requirements. Name(s) of the contact person(s) responsible for corrective action: Laurie Grigg, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2024

View Audit 298033

Finding 384974 (2023-001)

Significant Deficiency 2023

Community Service Society of New York

NY

Subrecipient Monitoring Reporting Significant Deficiency

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made...

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.

View Audit 298015

Finding 384971 (2023-001)

Material Weakness 2023

Oakland Unified School District

CA

HUD Housing Programs Material Weakness Reporting

December 15, 2023 SUBJECT: Corrective Action Plan For Oakland Unified School District for fiscal year ended June 30, 2023- Single Audit Under the provisions of Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance), the auditee ...

December 15, 2023 SUBJECT: Corrective Action Plan For Oakland Unified School District for fiscal year ended June 30, 2023- Single Audit Under the provisions of Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance), the auditee is responsible for follow-up and corrective action plans on all single audit findings. As part of this responsibility, Oakland Unified School District has prepared a corrective action plan for current year audit finding. OUSD’s Expanded Learning Office (ExLO) Conducted a Mandatory Attendance Meeting for all Site Coordinators and Agency Directors. ExLO staff worked alongside 83 different sites to ensure sites were aware of how to accurately track and enter attendance into escape. In addition, ExLO created an attendance dashboard that provides real-time attendance data. This new tool has allowed site coordinators to view attendance data and track missing/incorrect information. Expanded Learning Office has continued to hold regular meetings with Site Coordinators and Agency Directors to review attendance data to ensure high-quality programming occurs at all sites. This includes 4 Agency Directors meeting and 4 All leaders meeting. The Expanded Learning also hired Program Assistants to help support with monthly attendance audits to ensure accurate attendance tracking. This new role also provided on-site support to site coordinators. OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1.OUSD transitioned to a new attendance tracking system. Due to the multiple errors and consistentchanges in attendance, OUSD began using Aeries Supplemental Attendance tracking instead of CitySpanin fall 2021. This transition has allowed the Expanded Learning Office to support struggling sites withreal-time accurate attendance data. 2.On July 29, OUSD held a mandatory Aeries training for all after-school staff and reviewed all CDE (ASES,21st CCLC, and ASSETS) attendance requirements. Over 100 after-school staff attended. 3.All Attendance documents were revised to include Aeries attendance protocols. 4.OUSD Designed dashboards with real-time student and attendance data for all after-school providers. The CDE has accepted the District's CAP as of 8/29/2022.

View Audit 298008

Finding 384964 (2023-005)

Material Weakness 2023

Vienna Public School District #55

IL

Reporting

Name of Contact Person: Greg Frehner, Superintendent. Recommendation: The District should submit the quarterly expenditure reports timely as per the Illinois State Board of Education guidelines. Corrective Action: The District will ensure timely submission during the future and will consider cl...

Name of Contact Person: Greg Frehner, Superintendent. Recommendation: The District should submit the quarterly expenditure reports timely as per the Illinois State Board of Education guidelines. Corrective Action: The District will ensure timely submission during the future and will consider claiming the additional expenditures for the 2024 fiscal year. Proposed Completion Date: Fiscal year 2024.

View Audit 297986

Finding 384944 (2023-003)

Significant Deficiency 2023

Central College

IA

Reporting Student Financial Aid Significant Deficiency

FISAP Reporting Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report...

FISAP Reporting Recommendation: We recommend the College evaluate its procedures for reviewing the FISAP and implement changes to validate the information on the FISAP. Views of Responsible Officials and Planned Corrective Actions: This number comes directly from an eligible aid applicant’s report. The College has implemented additional oversight procedures for the control to double check figures in future FISAP filings prior to submission. Anticipated Completion Date: September 30, 2023

View Audit 297984

Finding 384943 (2023-002)

Significant Deficiency 2023

Central College

IA

Student Financial Aid Eligibility Reporting

Pell and SEOG Awarding Errors Recommendation: We recommend the College evaluate its procedures for reviewing financial assistance and implement changes to validate the awarding of financial assistance. Views of Responsible Officials and Planned Corrective Actions: When the Department of Education c...

Pell and SEOG Awarding Errors Recommendation: We recommend the College evaluate its procedures for reviewing financial assistance and implement changes to validate the awarding of financial assistance. Views of Responsible Officials and Planned Corrective Actions: When the Department of Education changes Pell Grant eligibility parameters, there is a process that is run to update Pella Grant eligibility in the Datatel processing system. However, when new eligibility parameters increase the number of eligible students due to increasing the estimated family contribution (EFC) eligibility cut-off, there is a separate process that must be run to catch these newly eligible students. This was the scenario in 2022-2023. Six students that were not originally eligible for Pell Grant became eligible. Similar circumstances also occurred in 23-24 and the process was run ensuring all eligible students are being awarded. The additional process has been added to the financial aid calendar to ensure this will not happen in the future. Anticipated Completion Date: September 30, 2023

View Audit 297984

Finding 384942 (2023-001)

Significant Deficiency 2023

Central College

IA

Student Financial Aid Reporting Significant Deficiency

Return of Title IV Funds (R2T4) Calculation Errors Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to C...

Return of Title IV Funds (R2T4) Calculation Errors Recommendation: We recommend the College evaluate its procedures for reviewing R2T4 calculations and implement changes to validate the inputs to the calculation. Views of Responsible Officials and Planned Corrective Actions: The finding is due to Central College incorrectly inputting the number of break days in the school calendar profile in the R2T4 section of the common origination and disbursement website. When doing annual set-up, the financial aid office will now be confirming correct dates with Central’s controller. The school calendar profiles have already been issued to Forge Financial & Management Consulting for the 23-24 academic year. Anticipated Completion Date: September 30, 2023

View Audit 297984

Finding 384937 (2023-003)

Significant Deficiency 2023

Palmdale Aerospace Academy

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Fiscal year ended June 30, 2023, represents a transition year for the Academy as it is the first fiscal year in which Academy staff has been in charge of processing all accounting and business transactions in‐house. Previously the Academy utilized a back‐office provider. In making the transition to ...

Fiscal year ended June 30, 2023, represents a transition year for the Academy as it is the first fiscal year in which Academy staff has been in charge of processing all accounting and business transactions in‐house. Previously the Academy utilized a back‐office provider. In making the transition to in‐house processing, the Academy has sought to build up the capabilities of its business department, including the full implementation of a new financial software system as well as augmenting the capabilities of staff both in number and in capabilities. In addition, the Academy has made extensive use of expert outside consultants to strengthen its system of internal controls and accounting procedures to ensure that a robust system for processing accounting and business transactions is in place. The Academy will continue to both procure the services of outside experts and augment the capabilities of the business department as deemed necessary. In addition, the departments in charge of maintaining files and records pertinent to financial transactions will strengthen their procedures to ensure that all such files and records are properly maintained, and the business department will audit such on a quarterly basis. The business department will continue to ensure that all accounts receivable, accounts payable, and refundable advances will be reconciled quarterly. As well, at the end of each fiscal year, all areas will be reconciled and adjusted as needed. At the beginning of each fiscal year, all areas will be verified for accuracy and any necessary corrections will be made accordingly.

View Audit 297979

Finding 384932 (2023-002)

Material Weakness 2023

Community Health Project, INC Dba Michael Callen-Audre Lorde Chc

NY

Material Weakness Reporting Internal Control / Segregation of Duties

March 15, 2024 Health Resources and Services Administration Patrick McGovern, Community Health Project, Inc.’s (d/b/a Michael Callen-Audre Lorde Community Health Center’s) CEO respectfully submits the following corrective action plan for the year ended June 30, 2023: CohnReznick LLP 1301 Avenue of t...

March 15, 2024 Health Resources and Services Administration Patrick McGovern, Community Health Project, Inc.’s (d/b/a Michael Callen-Audre Lorde Community Health Center’s) CEO respectfully submits the following corrective action plan for the year ended June 30, 2023: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS FEDERAL AWARD PROGRAM AUDITS Material Weakness 2023-002 - Accuracy of Reporting to the PRF Portal: U.S. Department of Health and Human Services, COVID-19: Provider Relief Fund and American Rescue Plan ("ARP") Rural Distribution: Assistance Listing Number 93.498 – Reporting Recommendation We recommend that the Organization strengthen its system of internal controls to ensure that all reporting that is done and submitted is consistent with requirements and instructions as provided by regulatory agencies. Action Taken The Organization has implemented policies and procedure to ensure controls are implemented to review against underlying documentation prior to submission to ensure compliance with regulatory agencies. Significant Deficiency 2023-001 - Implementation of Sliding Fee Scale Policy: U.S. Department of Health and Human Services, Health Center Program Cluster: Assistance Listing Number 93.224/93.527 - Special Tests and Provisions Chelsea 356 West 18th Street New York, NY 10011 212.271.7200 Thea Spyer Center 230 West 17th St New York, NY 10011 212.271.7200 Bronx 3144 3rd Ave Bronx, NY 10451 718.215.1800 Recommendation We recommend that management implement their policy that requires board review of the sliding fee scale in a consistent manner. The approval of the sliding fee scale should be added to the agenda items as a recurring annual matter to help ensure that it is completed. We recommend further that the employee/s in charge of inputting the sliding fee scale into the electronic medical record (EMR) system obtain evidence of board approval of the sliding fee scale before it is coded into the EMR. Action Taken The organization has implemented an annual approval process for the sliding fee scale to be added as an agenda item for our board approval within the first quarter of every calendar year. For the 2023 sliding fee scale, the board subsequently performed its review and did not find any errors with it thus they retroactively approved and authorized its application We have implemented a procedure whereby the billing department in charge shall seek to obtain this approval annually. Sincerely yours, Signature: Name: Patrick McGovern Title: Chief Executive Officer Organization’s Name: Callen-Lorde Community Health Center Date: 3/15/2024

View Audit 297971

Finding 384924 (2023-034)

Material Weakness 2023

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Public Assistance: Once a subaward has been executed and the cumulative obligated project worksheets have reached the $30,000 reporting threshold, then the Financial Administrator must enter the subaward in FSRS as outlined above. Subsequent project worksheet obligations shall be treated as award am...

Public Assistance: Once a subaward has been executed and the cumulative obligated project worksheets have reached the $30,000 reporting threshold, then the Financial Administrator must enter the subaward in FSRS as outlined above. Subsequent project worksheet obligations shall be treated as award amendments and must be entered into FSRS no later than the last day of the month following the month in which the project worksheet was obligated. Name: Richard Hallenbeck Position: Director of Administration/Finance Email: Richard.hallenbeck@vermont.gov Phone Number: 802 241-5339 Date of Implementation of Corrective Action: 03/31/2024

View Audit 297960

Finding 384922 (2023-033)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as “required for entry into the FSRS system” upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements tha...

The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as “required for entry into the FSRS system” upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements that meet the FFATA reporting requirement have been entered and submitted into the FSRS system by the last business day of each month. Please note that the scheduled completion date is 2/1/23 as the same FFATA reporting finding was identified for a different program during the SFY22 Single Audit, and the corrective action plan was applied across the Department as a whole. The FFATA issues identified in the SFY23 Single Audit pre-dated the implementation of our corrective action plan. Scheduled Completion Date of Corrective Action Plan: Completed Contacts for Corrective Action Plan: Lillian Smith, VDH Financial Administrator lillian.smith@vermont.gov Jessica Brown, VDH Financial Manager jessica.p.brown@vermont.gov Megan Hoke, VDH Financial Director megan.hoke@vermont.gov Peter Moino, AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 297960

Finding 384910 (2023-030)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Agency of Human Services Internal Audit Group (AHS-IAG) is a designated centralized reporter of subawards for a Medicaid cluster (ALN 93.775, 93.777, 93.778) that is shared between all AHS departments. To address omissions and timeliness of subawards and subaward modifications reporting to FSRS, IAG...

Agency of Human Services Internal Audit Group (AHS-IAG) is a designated centralized reporter of subawards for a Medicaid cluster (ALN 93.775, 93.777, 93.778) that is shared between all AHS departments. To address omissions and timeliness of subawards and subaward modifications reporting to FSRS, IAG conducted additional training tailored to each AHS Department to examine the results of FFATA testing conducted internally and reemphasized the FFATA compliance regulations. This ensured the Internal Audit Group (IAG) is provided with complete, accurate and timely subaward information for reporting in FSRS going forward. The results of the 2023 finding show that the departments understood the training materials and complied with the requirements to report. Although not timely, regarding the reporting in FY2023, the FY2024 should yield timeliness because of the prior year corrective action completion that was closed on 04/11/2023. On at least an annual basis, IAG conducts a review of current federal rules and regulations pertaining to FFATA reporting for FSRS to assure the Agency’s procedures are up to-date. Coincidentally, IAG will also select a random sample of subawards and subawards modifications that meet the required threshold for FFATA reporting to ensure they are reported in FSRS system on a complete, accurate and timely basis. Scheduled Completion Date of Corrective Action Plan: December 31, 2023: Annual review of FFATA rules and regulations including subawards review. Contacts for Corrective Action Plan: Peter Moino, AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 297960

Finding 384901 (2023-024)

Material Weakness 2023

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as “required for entry into the FSRS system” upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements tha...

The Financial Administrator will ensure that subrecipient grants containing federal funding that meet the FFATA reporting threshold are marked as “required for entry into the FSRS system” upon grant execution. The Financial Administrator and Manager will then confirm that all executed agreements that meet the FFATA reporting requirement have been entered and submitted into the FSRS system by the last business day of each month. Please note that the scheduled completion date is 2/1/23 as the same FFATA reporting finding was identified for a different program during the SFY22 Single Audit, and the corrective action plan was applied across the Department as a whole. The FFATA issues identified in the SFY23 Single Audit pre-dated the implementation of our corrective action plan. Scheduled Completion Date of Corrective Action Plan: 2/1/2023 Contacts for Corrective Action Plan: Lillian Smith, VDH Financial Administrator lillian.smith@vermont.gov Jessica Brown, VDH Financial Manager jessica.p.brown@vermont.gov Megan Hoke, VDH Financial Director megan.hoke@vermont.gov Peter Moino, AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 297960

Finding 384897 (2023-022)

Significant Deficiency 2023

State of Vermont

VT

Reporting § 200.303

The Department for Children and Families (DCF) recognizes the need to process and file reports timely. In future instances of communication around reports being unavailable and having to file reports off-cycle, the DCF business office will save e-mail communication and ask for transcriptions of meet...

The Department for Children and Families (DCF) recognizes the need to process and file reports timely. In future instances of communication around reports being unavailable and having to file reports off-cycle, the DCF business office will save e-mail communication and ask for transcriptions of meetings. The DCF business office has also established an electronic report-tracking sheet and whiteboard to monitor quarterly reporting status. Scheduled Completion Date of Corrective Action Plan: 10/1/23 Contacts for Corrective Action Plan: Ed Dwinell, DCF Financial Director II ed.dwinell@vermont.gov Shawn Benham, DCF Financial Director III shawn.benham@vermot.gov Peter Moino, AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 297960

Finding 384895 (2023-021)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Due to staff vacancies and turnover that arose in the DCF Quality Assurance & Reporting (QA&R) team during the summer of 2022, there was insufficient intra-team communication and training regarding FFATA reporting requirements. As of January 1, 2024, then, formal procedures and training will be put...

Due to staff vacancies and turnover that arose in the DCF Quality Assurance & Reporting (QA&R) team during the summer of 2022, there was insufficient intra-team communication and training regarding FFATA reporting requirements. As of January 1, 2024, then, formal procedures and training will be put in place to ensure all QA&R staff are prepared to execute their responsibilities pertaining to FFATA reporting requirements. Further, in order to monitor FFATA reporting compliance going forward, AHS Internal Audit Group (IAG) will include LIHEAP subawards in its annual review. Scheduled Completion Date of the Corrective Action Plan: January 1, 2024: FFATA reporting procedures and training in place and operating. December 31, 2024: Annual review of FFATA rules and regulations including subawards review. Contacts for Corrective Action Plan: Melanie Rutledge, DCF Financial Director I melanie.rutledge@vermont.gov Megan Smeaton, DCF Financial Director IV megan.smeaton@vermont.gov Peter Moino, AHS Director of Internal Audit peter.moino@vermont.gov

View Audit 297960

Finding 384877 (2023-018)

Material Weakness 2023

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384875 (2023-016)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384860 (2023-011)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting § 200.208 § 200.303 § 200.332 § 200.425 § 200.513

FAIN (Federal Award Identification Number) and Federal Award Date: The following action has been implemented to include the FAIN & Award date on all awards for ALN 20.509: All awards executed for Public Transit will include a “Grant Insert Sheet”. The Grant Insert Sheet will be identified on the Par...

FAIN (Federal Award Identification Number) and Federal Award Date: The following action has been implemented to include the FAIN & Award date on all awards for ALN 20.509: All awards executed for Public Transit will include a “Grant Insert Sheet”. The Grant Insert Sheet will be identified on the Part 1 Grant award detail document. Box “36” titled FAIN, will include text that reads “See attachment B”. The Grant Insert Sheet is a document that is completed by the Public Transit Unit and is provided to the Grants Unit for award execution. This sheet includes detailed information related to the award. To address the deficiency, The Grant Insert sheet has been updated to include FAIN Numbers and the Federal Award Date. To ensure the Agency of Transportation meets this compliance requirement, the Grants Unit will verify this information is included prior to award execution. Anticipated completion date: This action went into effect as of January 12, 2024. Person Responsible for Corrective Action: Ross MacDonald, Public Transit Program Manager ross.macdonald@vermont.gov Tricia Scribner, Grants Unit Manager tricia.scribner@vermont.gov Management Review Schedules In the past, The Public Transit Program has used the State Fiscal year for the timing/scheduling of the 3-year Management Reviews. For example, if the completion of the last Management Review occurred in FY 2020, then we would ensure a new Management Review began at any time during FY2023. We understand this could lead to more than exactly 3 years between these reviews. Due to this finding, we will now establish a starting month/date for each provider, with 3-year intervals between the start of each Management Review. We have attached the updated schedule and will adhere to this from this day forward. Anticipated completion date: As of December 27, 2023, the updated Management Review Schedule is in effect. Person Responsible for Corrective Action: Ross MacDonald, Public Transit Program Manager ross.macdonald@vermont.gov

View Audit 297960

Finding 384859 (2023-010)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting § 200.303 § 200.332

The Agency had last year recognized a need to provide training and technical assistance to State Agencies and Departments. The Agency provided Uniform Guidance training in February and March of 2023. The Agency developed and delivered a subrecipient monitoring framework which included tools to fac...

The Agency had last year recognized a need to provide training and technical assistance to State Agencies and Departments. The Agency provided Uniform Guidance training in February and March of 2023. The Agency developed and delivered a subrecipient monitoring framework which included tools to facilitate subrecipient risk assessments, subrecipient monitoring plans based on the initial risk assessments, testing of transaction records, desk reviews of subrecipients, and corrective action plans. The Agency performed desk reviews for agencies and departments in the first six months of Fiscal Year 2024. As part of the desk review process, preliminary reports are issued, mitigation opportunities are presented, mitigation opportunities are implemented as appropriate, and final reports are shared across staff and management. The Agency will continue to provide oversight and monitoring for agency adherence to subrecipient monitoring procedures, informed by our ongoing agency and program-level compliance risk assessments, which include factors such as program complexity and history of audit findings. Scheduled Completion Date of Corrective Action Plan: Completed: July, 2023: Subrecipient Monitoring Framework Provided to Agencies & Departments Completed: December, 2023: Sampling completed by Agency Expected: April, 2024: Post-Sampling Follow-up with Agencies and Departments Expected: June, 2024: Continuing Monitoring and Technical Assistance Processes Expected: June, 2024: Additional Training for Agencies and Departments Contacts for Corrective Action Plan: Douglas Farnham Chief Recovery Officer, Vermont State Recovery Office Douglas.Farnham@vermont.gov (802) 585-8119 Ethan Hurley Director of Finance & Operations, Vermont State Recovery Office Ethan.Hurley@vermont.gov (802) 461-5317

View Audit 297960

Finding 384858 (2023-009)

Material Weakness 2023

State of Vermont

VT

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness § 200.303

The reporting portal of the U.S. Treasury changes on an almost quarterly basis. These changes include new data requirements, added/changed functionality, and new data verification mechanisms. The incredibly small group of dedicated reporters for the Agency does their best to ensure that every new c...

The reporting portal of the U.S. Treasury changes on an almost quarterly basis. These changes include new data requirements, added/changed functionality, and new data verification mechanisms. The incredibly small group of dedicated reporters for the Agency does their best to ensure that every new change in the portal process is recognized and incorporated into our processes and that the data in the portal matches what we have on file. Regarding the reporting period in question, current period obligations were inadvertently not reported at the individual project level due to an error in an internal data query used to generate the project upload templates used to enter data into the portal. The error went unnoticed by Agency staff partially because verification of cumulative obligations and total current period obligations, which is automatically verified in the portal and double checked by Agency staff, was successful which suggested there were no issues with the uploaded data. After researching the issue, Agency staff discovered that the data provided at the project level is not used in any auto calculations in the portal and there are no verification mechanisms in place within the portal to ensure it is accurate. Moving forward, the Agency will initiate a new process. A primary review of the templates will be conducted by an individual other than the individual that has prepared the templates before uploading. Additionally, a review of the portal data by a multi-person team will be completed before the portal data is certified. Scheduled Completion Date of Corrective Action Plan: Expected: April, 2024: New processes integrated into FY24 Q3 Reporting Cycle Contacts for Corrective Action Plan: Douglas Farnham Chief Recovery Officer, Vermont State Recovery Office Douglas.Farnham@vermont.gov (802) 585-8119 Ethan Hurley Director of Finance & Operations, Vermont State Recovery Office Ethan.Hurley@vermont.gov (802) 461-5317

View Audit 297960

Finding 384850 (2023-005)

Material Weakness 2023

State of Vermont

VT

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

The Department is currently undergoing a division and business unit wide analysis of our internal controls and procedures. As part of that effort, the Department will review internal controls and update as necessary to ensure that all required reports are filed timely and accurately and that report...

The Department is currently undergoing a division and business unit wide analysis of our internal controls and procedures. As part of that effort, the Department will review internal controls and update as necessary to ensure that all required reports are filed timely and accurately and that reports are reviewed and approved by authorized State officials prior to submission. Cameron Wood, UI Director, Cameron.Wood@vermont.gov Scheduled Completion Date of Corrective Action Plan: August 31, 2024

View Audit 297960

Finding 384836 (2023-003)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting School Nutrition Programs § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384825 (2023-001)

None 2023

Sacred Heart University, Inc.

CT

Student Financial Aid Special Tests & Provisions Eligibility

Contact person responsible for corrective action: University Registrar Corrective action: Sacred Heart University implemented a comprehensive corrective action plan in collaboration with the following key stakeholders: Sacred Heart University’s enterprise resource provider (ERP), Ellucian; the Regi...

Contact person responsible for corrective action: University Registrar Corrective action: Sacred Heart University implemented a comprehensive corrective action plan in collaboration with the following key stakeholders: Sacred Heart University’s enterprise resource provider (ERP), Ellucian; the Registrar’s Office; and Sacred Heart University’s Department of Information Technology (IT). Sacred Heart University acknowledges the erroneous reporting of graduation effective dates for two students, wherein the effective start date of their first graduate course mistakenly overrode their previously reported correct graduation date. The University took decisive action to address the inaccuracies identified within a summer 2023 enrollment submission to National Student Clearinghouse for Branch 80 and Branch 81. Sacred Heart University conducted a thorough investigation with Ellucian Support to identify the source of these errors. The investigation resulted in a determination by Ellucian Support that the reporting error was caused by a software bug within its software platform, Ellucian Colleague. Ellucian developed a patch, released in October 2023, to rectify the issue. Implementation of this patch by the Sacred Heart University Information Technology department is scheduled for March 2024. Proposed completion date: March 31, 2024

View Audit 297946

Finding 384805 (2023-002)

Significant Deficiency 2023

Dominican University of California

CA

Student Financial Aid Allowable Costs / Cost Principles Cash Management

Corrective Action Plan: Management agrees with the recommendation. Regarding the repeat condition of the total number of undergraduate and graduate students, it was partially corrected as the presentation of 1,219 was correct for undergraduate and the total number of enrolled undergraduate and gradu...

Corrective Action Plan: Management agrees with the recommendation. Regarding the repeat condition of the total number of undergraduate and graduate students, it was partially corrected as the presentation of 1,219 was correct for undergraduate and the total number of enrolled undergraduate and graduate was 1,818, however the supporting data was not. The Financial Aid Office and the Business Service Office have documented the process and data source to obtain accurate data for reporting purposes. This will be corrected moving forward and reflected in the revised reporting of FISAP on December 15, 2023. Regarding the repeat condition of the tuition and fees reporting, the Business Service Office has documented the reconciling process and data source to ensure accurate reporting. The corrected undergraduate and graduate student’s tuition and fees should be $69,898,134. This will be corrected moving forward and reflected in the revised reporting of FISAP on December 15, 2023.

View Audit 297913

Corrective Action Plans

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