Corrective Action Plans

Finding 389724 (2023-001)

Significant Deficiency 2023

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: Beginning this semester (Fall 2023) a nightly process has been put in place to capture time status changes. As suggested by Ellucian, the SFRTMST report (Time Status Calculation Update process) is run nightly at 11:30pm. This process is initially run the day before classes be...

Corrective Action Plan: Beginning this semester (Fall 2023) a nightly process has been put in place to capture time status changes. As suggested by Ellucian, the SFRTMST report (Time Status Calculation Update process) is run nightly at 11:30pm. This process is initially run the day before classes begin and then throughout the semester to ensure that Time Statuses are now as accurate as possible so that the NSLC submissions have the most up to date information. The Registrar and Associate Registrar will also seek additional training for the NSLDS process to make sure we are up to date with current practices and procedures. Timeline for Implementation of Corrective Action Plan: In place for Fall 2023 Contact Person: Jeffrey Mei, Registrar

View Audit 300626

Finding 389723 (2023-005)

Material Weakness 2023

Fort Scott Community College

KS

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting

Views of responsible officials and planned corrective action: Areas of focus will be to update the grant policy manual and provide training to all staff of the College to be sure that the policies contained within are adhered to. Our objectives will be that all current and incoming staff will be pro...

Views of responsible officials and planned corrective action: Areas of focus will be to update the grant policy manual and provide training to all staff of the College to be sure that the policies contained within are adhered to. Our objectives will be that all current and incoming staff will be provided training on adhering to the policies within and proper approvals. Documentation of approvals can be achieved through our current accounting system and purchasing system. Staff has been briefed and is already working through that process of approvals by putting information through the accounting system. Measurable targets will be achieved by having a requisition and purchase order issued prior to purchase to provide a documentation trail of proper approvals and thus payment. This provides a documentation trail of approvals.

View Audit 300625

Finding 389706 (2023-003)

Material Weakness 2023

Fort Scott Community College

KS

Student Financial Aid Reporting Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: Areas of focus will be to put in place written policies in procedures for the Financial Aid office, including the area of enrollment reporting, which is also done by Institutional Research, to provide appropriate updating of the NSLDS rec...

Views of responsible officials and planned corrective action: Areas of focus will be to put in place written policies in procedures for the Financial Aid office, including the area of enrollment reporting, which is also done by Institutional Research, to provide appropriate updating of the NSLDS records. This will include creating checks and balances to be sure that enrollment reporting is working and being updating timely. The Federal Student Aid website offers many resources in the form of training, including access to on-demand resources which provide a documented learning assessment. Our objectives will be that all current and incoming Financial Aid staff, along with Institutional Research staff, will be required to undergo training in the area of enrollment reporting, including the supervisor with whom the Financial Aid office reports to. This training will be annually and periodically throughout the year. In addition, daily add and drop reports are generated which would allow more frequent updating of the NSLDS system. Objectives will be to put in place to provide checks and balances to be sure that enrollment reporting is timely. Measurable targets will be achieved by documenting the training within a shared electronic drive between the supervisor and the Financial Aid office. The Financial Aid office shall be responsible for monitoring that the enrollment reporting is being done timely. In addition, periodic and monitored checks-ins of staff in Institutional Research with whom the responsibility to update NSLDS is with.

View Audit 300625

Finding 389698 (2023-001)

Significant Deficiency 2023

New Jersey Association on Correction and Morrow Holding Corporation

NJ

Reporting Significant Deficiency

The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.

View Audit 300616

Finding 389689 (2023-001)

Significant Deficiency 2023

Jefferson County Hospital

IA

HUD Housing Programs Reporting

The Health Center will consult with HHS as to whether re-submittal of the Provider Relief Fund Reporting Portal is appropriate.

View Audit 300594

Finding 389686 (2023-002)

Material Weakness 2023

Maine Mathematics and Science Alliance

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

Proper filing of the documentation supporting the approvals of payments will be maintained with Standard Operating Procedures outlining the processes to ensure consistency and the ability to retrieve documents even turning times of transition. Person(s) Responsible: Gina Grange Timing for Implement...

Proper filing of the documentation supporting the approvals of payments will be maintained with Standard Operating Procedures outlining the processes to ensure consistency and the ability to retrieve documents even turning times of transition. Person(s) Responsible: Gina Grange Timing for Implementation: Complete

View Audit 300592

Finding 389664 (2023-002)

Significant Deficiency 2023

Josephine County, Oregon

OR

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

Planned Corrective Action : The County has restructured the duties of the Finance office to ensure the staff with the most appropriate knowledge base is performing the duties that are new or unusual while providing the training necessary to ensure that the source work is done in a way that supports ...

Planned Corrective Action : The County has restructured the duties of the Finance office to ensure the staff with the most appropriate knowledge base is performing the duties that are new or unusual while providing the training necessary to ensure that the source work is done in a way that supports the appropriate reporting outcomes. Anticipated Completion Date: June 30, 2024 Responsible Contact Person: Sandy Novak, Finance Director

View Audit 300570

Finding 389661 (2023-002)

Significant Deficiency 2023

California University of Science and Medicine

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

FINDING 2023-002 – Special Tests and Provisions-Enrollment Reporting- Significant Deficiency Over Internal Controls Over Compliance Recommendation: We recommend the University develop additional procedures to monitor the accuracy of information reported to NSLDS. One additional monitoring control co...

FINDING 2023-002 – Special Tests and Provisions-Enrollment Reporting- Significant Deficiency Over Internal Controls Over Compliance Recommendation: We recommend the University develop additional procedures to monitor the accuracy of information reported to NSLDS. One additional monitoring control could be to review a sample of students within NSLDS after each roster file response to ensure that the enrollment status is accurate and that permanent address changes were processed. Each institution has access to correct information directly within NSLDS at any time. Corrective Action Plan: The University will contract with a third-party servicer the National Student Clearinghouse to ensure accuracy and timely reporting of the Enrollment Reporting function also known as the SSCR Report to NSLDS. The National Student Clearinghouse will work with both the Executive Director of Financial Aid and Registrar to ensure accuracy of student status reporting and dates needed for reporting (including but not limited to effective dates and graduation dates) that will be reported on behalf of the California University of Science and Medicine. In collaboration with the National Student Clearinghouse, we will change the file roster schedule to every 30 days immediately to report within the 60-day requirement as recommended. The Registrar moving forward will have access to NSLDS and receive the appropriate training on how to use NSLDS and update and enter student permanent addresses. Responsible Party Contact: Regina Maldonado National Student Clearinghouse Senior Implementation Coordinator rmaldona@studentclearinghouse.org Anna Cosio California University of Science and Medicine Executive Director of Financial Aid Anna.cosio@cusm.edu (909) 490 -5906 Don Nguyen California University of Science and Medicine Registrar Don.Nguyen@cusm.edu (909) 966- 5085 Expected date of corrective action: The corrective action will be implemented in April 2024

View Audit 300563

Finding 389659 (2023-004)

Significant Deficiency 2023

Boston Architectural College

MA

Reporting Student Financial Aid Cash Management

Corrective Action Plan The one student found with a disbursement reported late to COD was the result of a correction which was posted past the deadline. This was the result of staff turnover in the Financial Aid Office and the use of temporary employees as we began the job search for permanent repla...

Corrective Action Plan The one student found with a disbursement reported late to COD was the result of a correction which was posted past the deadline. This was the result of staff turnover in the Financial Aid Office and the use of temporary employees as we began the job search for permanent replacements. Going forward, training will be provided to all new employees including temporary employees. Timeline for Implementation of Corrective Action Plan The College plans to implement the corrective action plan by April 1, 2024. Contact Person James Ryan, Ph.D. Vice President of Enrollment Management

View Audit 300562

Finding 389658 (2023-003)

Significant Deficiency 2023

Boston Architectural College

MA

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan The Boston Architectural College recognizes the importance of complying with all federal requirements. In this case out of the sample of 40 students one student was reported late to NSLDS. This late reporting was due to human error in processing the status change internally la...

Corrective Action Plan The Boston Architectural College recognizes the importance of complying with all federal requirements. In this case out of the sample of 40 students one student was reported late to NSLDS. This late reporting was due to human error in processing the status change internally late and therefore missing the next automated upload to NSLDS. Measures will be put in place to ensure all changes are processed timely, including updating the automatic reporting to capture all potential changes. Timeline for Implementation of Corrective Action Plan The College plans to implement the corrective action plan by April 1, 2024. Contact Person James Ryan, Ph.D. Vice President of Enrollment Management

View Audit 300562

Finding 389649 (2023-006)

Significant Deficiency 2023

Felician University

NJ

Matching / Level of Effort / Earmarking Reporting Significant Deficiency

Education Stabilization Fund – Higher Education Emergency Relief Fund –Student Portion, and Minority Serving Institutions – Assistance Listing No. 84.425E, 84.425L Recommendation: We recommend the University implement a process to ensure all grant agreements are reviewed and there is a clear unders...

Education Stabilization Fund – Higher Education Emergency Relief Fund –Student Portion, and Minority Serving Institutions – Assistance Listing No. 84.425E, 84.425L Recommendation: We recommend the University implement a process to ensure all grant agreements are reviewed and there is a clear understanding of any reporting and/or earmarking requirements to limit the risk of noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While the requirement to notify financial aid applicants of their right to a recalculation of financial aid through professional judgment was satisfied and documented, we acknowledge the oversight in not reporting associated expenses. To address this, Finance and Financial Aid collaborated to enhance our process for reviewing all grant agreements meticulously. This includes ensuring a clear understanding of reporting and earmarking requirements to maintain compliance and transparency moving forward. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller and Cynthia Montalvo, Assistant Director of Enrollment Management. Planned completion date for corrective action plan: June 30th 2024.

View Audit 300547

Finding 389643 (2023-004)

Significant Deficiency 2023

Felician University

NJ

Student Financial Aid Reporting Significant Deficiency

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagre...

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid will update reporting procedures for COD system accuracy and timeliness, followed by comprehensive staff training on requirements and deadlines. We'll implement monitoring for closer disbursement date tracking and enhance communication channels between departments for smoother coordination. Name(s) of the contact person(s) responsible for corrective action: Kathy Prieto, Director of Financial Aid. Planned completion date for corrective action plan: June 30th, 2024

View Audit 300547

Finding 389641 (2023-003)

Material Weakness 2023

Felician University

NJ

Reporting Student Financial Aid Material Weakness

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around reporting requirements to the NSLDS to ensure the University is in co...

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around reporting requirements to the NSLDS to ensure the University is in compliance with enrollment reporting requirements. Action taken in response to finding: Registration and Records has implemented robust controls, policies, and procedures to ensure compliance with the requirements of the student financial assistance program. Despite challenges in working with the NSC, including occasional difficulties in understanding discrepancies in reported data, we have maintained ongoing staff training, expanded NSC reporting, improved records maintenance, and enhanced auditing and retrieval processes. Additionally, we have established a collaborative relationship with the NSC to address reporting issues promptly, although we recognize there may be instances beyond our control. Name(s) of the contact person(s) responsible for corrective action: Erminda Velez- Quinones, Director of Registration and Records. Planned completion date for corrective action plan: June 30th, 2024

View Audit 300547

Finding 389635 (2023-101)

Significant Deficiency 2023

Human Services Campus, INC

AZ

Cash Management Reporting HUD Housing Programs

Planned Corrective Action: Implement accounting system to track federal awards; Reconcile general ledger to award amounts and to reimbursement requests.The organization purchased and is currently implementing a new accounting system which utilizes fund accounting and separate general ledger accounts...

Planned Corrective Action: Implement accounting system to track federal awards; Reconcile general ledger to award amounts and to reimbursement requests.The organization purchased and is currently implementing a new accounting system which utilizes fund accounting and separate general ledger accounts for each award. Processes and procedures will be implemented to reconcile award amounts and reimbursement requests to each award within the general ledger. Additional supporting schedules will also continue to be maintained to reconcile to the general ledger.

View Audit 300528

Finding 389630 (2023-002)

Significant Deficiency 2023

Reinhardt University

GA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2023-002: Special Tests and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, six (6) students within the sample were reported to NSLDS outside the maximum 60-day window and two (2) students within the sample were not reported ...

Finding 2023-002: Special Tests and Provisions: Enrollment Reporting Context/Condition: Of the 40 students selected for enrollment reporting testing, six (6) students within the sample were reported to NSLDS outside the maximum 60-day window and two (2) students within the sample were not reported to NSLDS. Recommendation: The auditor recommended that the College review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal requirements. Persons Responsible for Corrective Action: Registrar Janet Rodning Planned Corrective Action: Monthly the Registrar will audit a sample of students reported to the NSC to ensure that reporting happens within the 60-day window and will audit students’ conferrals to ensure that correct reporting is made to NSC and NSLDS. Additionally, internal control procedures will be updated to ensure timely updating of student enrollment status. Anticipated Completion Date: June 30, 2024.

View Audit 300527

Finding 389628 (2023-002)

Significant Deficiency 2023

University of Pittsburgh of the Commonwealth Sys. of Higher Education

PA

Reporting Internal Control / Segregation of Duties § 200.328

Reporting requirements are flagged in the University’s financial systems and manually tracked for completion where sponsor systems do not provide systematic alerts of pending and delinquent reports. The Early Head Start program reporting requirements are tracked via the U.S. Department of Health and...

Reporting requirements are flagged in the University’s financial systems and manually tracked for completion where sponsor systems do not provide systematic alerts of pending and delinquent reports. The Early Head Start program reporting requirements are tracked via the U.S. Department of Health and Human Services Payment Management System (PMS). The Grants Management Specialist (GMS) for the applicable awards has informed the University that technical issues within PMS are preventing reports from automatically being made available for preparation and subsequent certification. The GMS requested the University institute a procedure to request report access when identified as unavailable. The appropriate staff in Sponsored Projects Accounting have been informed of the PMS technical issue resulting in reports not being released for preparation and instructed to contact the GMS immediately to release the reports, if they are not readily available. Anticipated completion date: March 2024 Names of contact person(s) responsible for corrective action: Dave Laffey, Director of Sponsored Projects Accounting

View Audit 300523

Finding 389586 (2023-007)

Significant Deficiency 2023

Northeastern Illinois University

IL

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

Finding Number: 2023-007 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and p...

Finding Number: 2023-007 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and posted to NEIU’s website. Planned Corrective Action: The Grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller’s Office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 06/30/2024

View Audit 300516

Finding 389585 (2023-004)

Material Weakness 2023

Morning Calm Apt

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

FINDING NO. 2022-004 Statement of Condition: Management had developed activity level controls over compliance that included compliance review of all tenant certifications of income used in determining the amount of rent amounts due from eligible PRAC 202 participants (tenants) by the Coast complianc...

FINDING NO. 2022-004 Statement of Condition: Management had developed activity level controls over compliance that included compliance review of all tenant certifications of income used in determining the amount of rent amounts due from eligible PRAC 202 participants (tenants) by the Coast compliance department. However, during our testing, management had no documentation evidencing such reviews had occurred; further, during our interview process of site staff (community managers), staff asserted that no such reviews had occurred, and that no feedback on tenant certifications was provided by the compliance department. Auditor Recommendation: Management should have a process to review and approve all tenant certifications being prepared by site staff (community managers). The approval process should include an approval stamp or some other evidence that each file has been reviewed by the compliance department and is approved for processing. Further, senior management should have an ongoing monitoring process to ensure that the compliance department is carrying out the review process. Action Taken: Management agrees with the recommendation of the auditor, and will ensure that evidence of certification review and approval is documented with a approval stamp or some other documentary evidence.

View Audit 300512

Finding 389584 (2023-003)

None 2023

Morning Calm Apt

WA

HUD Housing Programs Cash Management Reporting

FINDING NO. 2022-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Auditor Recommendation: Management should deposit $4,400...

FINDING NO. 2022-003 Statement of Condition: Management made an unauthorized withdrawal of $4,400 from the residual receipts account during the fiscal year ended June 30, 2022; the funds have not been returned to the residual receipts account. Auditor Recommendation: Management should deposit $4,400 into the residual receipts account to refund the unapproved withdrawal. S3800-150: Action Taken: Management agrees with the finding, and has taken corrective actions which include communication with the Project Accountant and Regional Manager and will transfer $4,400 from the operating account to the residual receipts account.

View Audit 300512

Finding 389583 (2023-002)

Significant Deficiency 2023

Morning Calm Apt

WA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

FINDING NO. 2023-002 Statement of Condition: Management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended june 30, 2023, only $2,702 of the required $16,212 in deposits were made, leaving the accoun...

FINDING NO. 2023-002 Statement of Condition: Management only made nine (9) of the twelve (12) monthly required reserve deposits, leaving the account underfunded by $4,053 at June 30, 2022; for the year ended june 30, 2023, only $2,702 of the required $16,212 in deposits were made, leaving the account behind schedule by another $13,510, for a total deficiency of $17,563. Auditor Recommendation: Management agrees with the finding, and has taken corrective actions which include communication with the Project Accountant and Regional Manager. All future deposits the replacement reserve will be made as required in the regulatory agreement. Action Taken: Senior management has discussed the deficiency with the Project Accountant and Regional Manager. All future deposits the replacement reserve will be made as required in the regulatory agreement assuming there is sufficient cash in the operating account to make the deposit. -

View Audit 300512 Questioned Costs: $1

Finding 389582 (2023-002)

Material Weakness 2023

Pierce County

NE

Internal Control / Segregation of Duties Reporting

Response: The County’s Board will consider the costs benefit of hiring additional personnel. Additionally, the Board takes an active interest in the finances of the County and provides additional oversight.

View Audit 300501

Finding 389576 (2023-302)

Material Weakness 2023

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-302: Social Services Block Grant – FFATA Reporting. This is the department’s Corrective Action Plan.  Recommendation (2023-302): Social Services Block Grant – FFATA Reporting We recommend the Wi...

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-302: Social Services Block Grant – FFATA Reporting. This is the department’s Corrective Action Plan.  Recommendation (2023-302): Social Services Block Grant – FFATA Reporting We recommend the Wisconsin Department of Health Services: • Revise its procedures for Federal Funding Accountability and Transparency Act reporting to ensure all subawards funded by federal grants are included in reports used to identify subawards for reporting; and • Develop procedures to identify and report subawards made by the state agencies to which it has transferred federal funding. Wisconsin Department of Health Services Planned Corrective Action: DHS will update FFATA procedures to ensure all DHS federal programs are included in FFATA reporting. DHS will also develop procedures to report the subawards made by other state agencies to whom DHS has transferred federal funding. Anticipated Completion Date: August 31, 2024 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.gov

View Audit 300490

Finding 389575 (2023-301)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.332

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-301: Social Services Block Grant – Subrecipient Contracts. This is the department’s Corrective Action Plan.  Recommendation (2023-301): Social Services Block Grant – Subrecipient Contracts We re...

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-301: Social Services Block Grant – Subrecipient Contracts. This is the department’s Corrective Action Plan.  Recommendation (2023-301): Social Services Block Grant – Subrecipient Contracts We recommend the Wisconsin Department of Health Services update its procedures for contract development to ensure information provided in its subrecipient contracts identifies the Social Services Block Grant as the federal funding source for the basic county allocation of the community aids program related to the transferred Temporary Assistance for Needy Families funds. Wisconsin Department of Health Services Planned Corrective Action: DHS will change the Assistance Listing Number (ALN) for Temporary Assistance for Needy Families funds transferred to the Social Services Block Grant (SSBG) to the SSBG’s ALN, 93.667, for future Basic County Allocation contracts. Anticipated Completion Date: July 31, 2024 Person responsible for corrective action: Rebecca Mogensen, Section Chief Managerial Accounting, Bureau of Fiscal Services, Division of Enterprise Services rebeccaj.mogensen@dhs.wisconsin.gov

View Audit 300490

Finding 389567 (2023-202)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Period of Performance Reporting

Finding 2023-202: Multiple Grants – Federal Funds Accountability and Transparency Act Reporting Planned Corrective Action: The DCF Bureau of Finance will review the current FFATA query design and adjust the query to ensure reporting occurs the month following the subaward date. Until the query adj...

Finding 2023-202: Multiple Grants – Federal Funds Accountability and Transparency Act Reporting Planned Corrective Action: The DCF Bureau of Finance will review the current FFATA query design and adjust the query to ensure reporting occurs the month following the subaward date. Until the query adjustments are made, the bureau will manually review contracts to ensure timely reporting. Anticipated Completion Date: The bureau will complete manual reviews by April 30, 2024 and will implement query adjustments by December 31, 2024. Person responsible for corrective action: Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@wisconsin.gov

View Audit 300490

Finding 389553 (2023-304)

Significant Deficiency 2023

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-304: Multiple Programs – Federal Funding Accountability and Transparency Act Reporting. This is the department’s response.  Recommendation (2023-304): Multiple Programs – Federal Funding Accounta...

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2023-304: Multiple Programs – Federal Funding Accountability and Transparency Act Reporting. This is the department’s response.  Recommendation (2023-304): Multiple Programs – Federal Funding Accountability and Transparency Act Reporting We recommend the Wisconsin Department of Health Services improve its Federal Funding Accountability and Transparency Act reporting procedures to accurately report required award information in a timely manner, including the date the subaward agreement was signed, and develop procedures to identify and report subawards made by state agencies to which it has transferred federal funding. Wisconsin Department of Health Services Planned Corrective Action: LAB issued a finding in March 2023 to improve FFATA reporting. At that time, LAB was aware that DHS was transitioning from CARS to GEARS, and DHS was not investing in significant updates to CARS. When CARS was transitioned to GEARS in July 2023, the activation date, which closely approximates or is equal to the obligation/signed date, became available and DHS began using it for new awards then. It should be noted that the obligation date has minimal to no impact on the federal spending data on USASpending.gov. DHS remains unconvinced that using the date signed for grant amendments is a more accurate representation of the data to the public on USASpending.gov. However, we will comply with the recommendation. Lastly, DHS will develop procedures to obtain information related to the subawards provided by federal funds transferred to another agency or determine whether responsibility for FFATA should be delegated to the agency receiving transferred funds.Anticipated Completion Date: June 30, 2024 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting Section, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.gov

View Audit 300490

Corrective Action Plans

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