Corrective Action Plans

Finding 383652 (2023-001)

Material Weakness 2023

WI

Reporting Special Tests & Provisions Student Financial Aid

For the Year Ended June 30, 2023 Finding 2023-001 Condition 1: Management's review of the enrollment reporting did not detect errors on certain student data elements that were not timely filed. Certain student records within the NSLDS were identified with inaccurate data elements and others that wer...

For the Year Ended June 30, 2023 Finding 2023-001 Condition 1: Management's review of the enrollment reporting did not detect errors on certain student data elements that were not timely filed. Certain student records within the NSLDS were identified with inaccurate data elements and others that were not timely reported. Corrective Action Planned: Registrars will work with our IT department to ensure data retrieved from Jenzabar for NSLDS reporting is pulling all the correct information including student’s status and all effective dates.  Prior to the report being uploaded to NSLDS, the Registrar will review a sample of students to ensure the accuracy of data.  Once the reports are updated to NSLDS Financial Aid and Veterans Services will review a sample of students and review data provided by NSLDS, again to confirm the accuracy of data at all stages. Name(s) of Contact Person(s) Responsible for Corrective Action: Angela Sarni, Director of Financial Aid & Veterans Services and Jonathan Hertig, Registrar Anticipated Completion Date: Registrar is currently working with IT to review report script and resolve any prior reporting’s. Student updates will continue to be monitored prior to NSLDS submissions and confirmed by Financial Aid and Veterans Services. We anticipate a revised report to be completed with accuracy to NSLDS no later than April 30, 2024.

View Audit 296692

Finding 383645 (2023-001)

Material Weakness 2023

Washington College

MD

Student Financial Aid Eligibility Material Weakness § 200.303

Student Financial Aid Cluster – NSLDS Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with...

Student Financial Aid Cluster – NSLDS Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure continuity of operations, Jennifer Gallagher will be temporarily assuming responsibility for Enrollment Reporting until a new Registrar is hired and trained. She is committed to addressing any outstanding issues and improving the efficiency of our processes during this transitional period. Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: June 30, 2024

View Audit 296682

Finding 383627 (2023-005)

Material Weakness 2023

Southwest School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-005 Information on the federal program: Subject: Special Education Cluster (IDEA) - Reporting Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.027X, 84.173, 84.173X...

FINDING 2023-005 Information on the federal program: Subject: Special Education Cluster (IDEA) - Reporting Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.027X, 84.173, 84.173X Federal Award Numbers and Years (or Other Identifying Numbers): 19611-022-PN01, 20611-022-PN01, 21611-022-PN01, 22611-022-PN01, 22611-022-ARP, 23611-022-PN01, 20619-022-PN01, 21619-022-PN01, 22619-022-PN01, 22619-022-ARP, 23619-022-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: Material Weakness, Qualified Opinion Condition: The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the reporting requirements. The Cooperative had not designed or implemented adequate policies or procedures to determine that requests for reimbursement were submitted accurately and agreed to supporting documentation. There was a documented oversight, review, and approval process in place; however, the Cooperative did not adequately ensure that proper procedures were followed. Context: The School Corporation is a member of the Greene-Sullivan Special Education Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its members.  As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Reporting compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the reporting requirements. The Cooperative had not designed or implemented adequate policies or procedures to determine that requests for reimbursement were submitted accurately and agreed to supporting documentation. There was a documented oversight, review, and approval process in place; however, the Cooperative did not adequately ensure that proper procedures were followed. For fiscal year 2022, 51 Reimbursement Reports were tested. 14 Reimbursement Reports could not be traced to unit ledgers for expenditures, and 21 Reports did not have appropriate supporting documentation. For fiscal year 2023, 23 Reimbursement Reports were tested. Three Reimbursements Report did not agree to supporting documentation, and key line items could not be verified. The lack of internal controls and noncompliance were systemic issues throughout the audit period. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action: 1 – Greene Sullivan Special Education Cooperative will implement a procedure that includes the requirement of proper documentation for all reimbursement requests, such as the detailed history report for each request submitted. The Director will then review each request prior to submission. Responsible party and timeline for completion: Chris Stitzle, Superintendent – April 1, 2024

View Audit 296662

Finding 383591 (2023-001)

Material Weakness 2023

Unified School District No. 307

KS

Reporting Subrecipient Monitoring Material Weakness § 200.502

March 18, 2024 U.S. Department of Education and U.S. Department of Homeland Security Washington, D.C. Unified School District No. 307 respectfully submits the following corrective action plan for the year ended June 30, 2023. SSC CPAs, P.A. 3025 Cortland Circle, Suite 201 Salina, Kansas 67401 Au...

March 18, 2024 U.S. Department of Education and U.S. Department of Homeland Security Washington, D.C. Unified School District No. 307 respectfully submits the following corrective action plan for the year ended June 30, 2023. SSC CPAs, P.A. 3025 Cortland Circle, Suite 201 Salina, Kansas 67401 Audit period: Year ended 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. Section I of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT None. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT 2023-001 Preparation of and Internal Controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agencies: U.S. Department of Education and U.S. Department of Homeland Security Program Names: Education Stabilization Fund and Disaster Grant – Public Assistance Assistance Listing Numbers: 84.425 and 97.036 Award Period: June 30, 2023 Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure that the District prepares the schedule conformity with Uniform Guidance. Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance. Contact Name – Cher Richards Expected Completion Date -06/30/2024 If the U.S. Department of Education or U.S. Department of Homeland Security has questions regarding this plan, please call Cher Richards at 785-914-5602. Sincerely yours, Cher Richards District Treasurer Unified School District No. 307

View Audit 296639

Finding 383590 (2023-001)

Significant Deficiency 2023

Senate of the Commonwealth of Puerto Rico

PR

Reporting

For the fiscal year ended June 30, 2022, the Senate of Puerto Rico was able to complete and issue the Single Audit report. The delay in the issuance of the 2022 Single Audit was mostly due to classification of expenditures in our accounting system that required some adjustments and later submission...

For the fiscal year ended June 30, 2022, the Senate of Puerto Rico was able to complete and issue the Single Audit report. The delay in the issuance of the 2022 Single Audit was mostly due to classification of expenditures in our accounting system that required some adjustments and later submission of the Employees Retirement System information. For the Single Audit of June 30, 2023, we contracted the services for the Single Audit on time and a coordination was made with the accounting staff for the submission of the information required by the auditors. We plan to complete the auditing procedures and expect to comply with the submission of or before March 31, 2024.

View Audit 296637

Finding 383582 (2023-002)

Significant Deficiency 2023

Central Fulton School District

PA

Subrecipient Monitoring Cash Management Reporting

The finding from Section III — Federal Awards Findings and Questioned Costs Finding 2023-002 — Cash Management and Reporting Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely man...

The finding from Section III — Federal Awards Findings and Questioned Costs Finding 2023-002 — Cash Management and Reporting Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager will work with all involved in the process of the Federal Grants filing the expenditure reports quarterly and filing of the final expenditure reports. Procedures will include creating a calendar with the due dates, reporting the expenditures in the accounting software and creating a report with the expenses listed for the month and quarterly. Account numbers have been created according to the PDE accounting manual for the recording of all expenses and revenue for each federal grant. All expenditures will be recorded correctly and in a timely manner. The person responsible for the corrective action plan will be the Business Manager and the anticipated completion date will be June 30, 2024.

View Audit 296626

Finding 383579 (2023-004)

Significant Deficiency 2023

Addiction Recovery Care Association, Inc.

NC

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The Organization will prepare and file the required performance reports as required by the terms of the grant agreement.

View Audit 296624

Finding 383545 (2023-005)

Material Weakness 2023

Community Schools of Frankfort

IN

School Nutrition Programs Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting; Special Tests and Provisions, Eligibility Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically related to reporting and eligibility. Contact P...

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting; Special Tests and Provisions, Eligibility Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically related to reporting and eligibility. Contact Person Responsible for Corrective Action: Scott Weltz, Amanda Brackett Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, bracketa@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal controls will be established and followed to ensure compliance with requirements related to the grant agreement. The Director shall submit the report after the Treasurer reviews and verifies the information in the report. Such measures will prevent future misstatements and provide the proper internal controls. Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383533 (2023-003)

Material Weakness 2023

Community Schools of Frankfort

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-003 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to reporting. Contact Person Responsible for Corrective Action: Scott Weltz, Michelle Wolfe Contact Phone Numbe...

FINDING 2023-003 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to reporting. Contact Person Responsible for Corrective Action: Scott Weltz, Michelle Wolfe Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, wolfem@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director shall submit the report after the Treasurer reviews and verifies the information in the report. Such measures will prevent future misstatements and provide the proper internal controls. Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383523 (2023-001)

Significant Deficiency 2023

Community College of Philadelphia

PA

Student Financial Aid Special Tests & Provisions Eligibility

Finding 2023-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Award Year: 2022-2023 Views of Responsible Officials and Planned Corrective Action: Responsible Of...

Finding 2023-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Award Year: 2022-2023 Views of Responsible Officials and Planned Corrective Action: Responsible Officials: Dr. Raye Thompson, Executive Director of Enrollment Management Operations and Compliance; Tarsha D. Washington Director, Office of Student Records and Registration Corrective Action: 1. The Associate Director of Academic Records will certify enrollment every 30 days to ensure timely submission to NSLDS. 2. The Associate Director of Academic Records will identify and resolve all errors identified by NSLDS, which will be resolved within ten days. 3. Winter graduates will be placed on a schedule to ensure timely submission and reporting to NSLDS. 4. The Associate Director of Academic Records will be responsible for completing all National Clearinghouse training and providing training to staff members involved in the reporting submission to ensure that all information is collected and reported promptly. 5. Regular internal audits will be scheduled and conducted to identify improvement areas to ensure enrollment reporting compliance. Individual Responsible for Corrective Action: Charletha C. Porter, Associate Director Academic Records Anticipated Completion Date for Corrective Action: Completed - Process corrected as of January 2024

View Audit 296598

Finding 383518 (2023-004)

Significant Deficiency 2023

Center for Child and Family Health, Inc. (the)

NC

Reporting Internal Control / Segregation of Duties Cash Management

In addition to changes made under Corrective Action Work Plan 2023-002, we are updating our drawdown procedures to include an additional step to reconcile expenditures to the accounting records at the time of submission. If there are any discrepancies, any reconciling items will be retained as part ...

In addition to changes made under Corrective Action Work Plan 2023-002, we are updating our drawdown procedures to include an additional step to reconcile expenditures to the accounting records at the time of submission. If there are any discrepancies, any reconciling items will be retained as part of the file maintained for that grant.

View Audit 296585

Finding 383517 (2023-003)

Significant Deficiency 2023

Center for Child and Family Health, Inc. (the)

NC

Reporting Internal Control / Segregation of Duties

The adjusting entries as the result of the audit have been recorded. We are also updating our financial policy to a more rigorous quarterly financial close, where will ensure all ending balances reconcile to beginning balances. Estimated date of completion, June 1, 2024.

View Audit 296585

Finding 383484 (2023-020)

None 2023

State of Utah

UT

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

2023-020. Working Capital Reserves in Excess of Federal Guidelines State Agency: Department of Governmental Operations Federal Agency: Various Division of Purchasing and General Services Cooperative Contract Management Fund – Public entities in Utah rely on the Division of Purchasing and General Ser...

2023-020. Working Capital Reserves in Excess of Federal Guidelines State Agency: Department of Governmental Operations Federal Agency: Various Division of Purchasing and General Services Cooperative Contract Management Fund – Public entities in Utah rely on the Division of Purchasing and General Services (State Purchasing) to maintain the cooperative contract program to assist with public procurement in Utah. The usage of state cooperative contracts by public entities continues to increase yearly, resulting in a corresponding increase in the collection of administrative fees. State Purchasing continues to review contract administrative fees on state cooperative contracts as each contract expires and is resolicited. This is a slow process since State Purchasing has approximately 1,200 cooperative contracts that expire only every five years and are then resolicited. While State Purchasing is allowed under law to collect up to a 1.0% administrative fee on each cooperative contract, currently the average administrative fee is approximately 0.35%, a decrease of 18.6% from the average contract administrative fee in fiscal year 2022. The Division of Purchasing and General Services also continues to work with the Department of Government Operations executive leadership to request the Utah Legislature appropriate out a portion of the excess reserves in the Cooperative Contract Management Fund. The calculation of the federal portion of these transfers will be submitted to Cost Allocation Services for review and approval when these transfers are completed. Federal Surplus Property Fund- Surplus Property anticipated relocating by the end of fiscal year 2023 with the completion of the new Utah State Prison. Due to schedule changes, the new location for Surplus Property was not completed in time and the new anticipated relocation date is the end of fiscal year 2025. At the time of relocation, Surplus Property will use the excess reserve funds to move and furnish the new location, including replacing aged equipment. Contact Person: Windy Aphayrath, waphayrath@utah.gov, Director, Division of Purchasing and General Services Anticipated Correction Date: June 30, 2025 Division of Finance Purchasing Card Fund – State Finance is in the process of implementing a new travel and expense reporting system for all state agencies. This system will simplify travel approvals, travel reimbursements, and reduce the administrative burden for the purchasing card (P-Card) expense reports on state agency personnel. To cover system implementation costs, State Finance elected not to distribute the rebates received from U.S. Bank related to state agency P-Card spending for calendar years 2021, 2022, and 2023. Rebates were still sent to participating entities external to the primary government. The anticipated completion date for the new system is the end of the calendar year 2024. State Finance will then review annually the costs of the system, develop a cost allocation strategy between the travel and P-Card programs, and adjust travel rates to cover the travel program's ongoing costs. The P-Card program will then distribute any remaining P-Card rebates to state agencies respective to their spend. This effort should reduce and/or eliminate any excess federal reserves in the P-Card fund by the end of fiscal year 2025. Contact Person: Allyson Branch, abranch@utah.gov, Assistant Director, Division of Finance Anticipated Correction Date: June 30, 2025 Division of Risk Management Workers' Compensation Fund – The Division of Risk Management did not request an increase in rates for fiscal year 2024 for the Workers Compensation Fund. It is also anticipated that premiums for worker compensation insurance for fiscal year 2025 will increase. This increase will help bring this fund back into compliance. The Division of Risk Management will also reevaluate this program at the end of fiscal year 2024 to determine if a legislative request to transfer funds out and/or refund the federal portion of retained earnings is needed to reduce and/or eliminate the excess federal reserves remaining in this fund. Contact Person: Rachel Terry, rachelgterry@utah.gov, Director, Division of Risk Management Anticipated Correction Date: June 30, 2025 Division of Technology Services Communication Services – The fiscal year 2024 Communication Services rate was set to under recover the cost of providing this service by $276,000. The fiscal year 2025 rate was also set to under recover the cost of providing this service by an additional $398,000. DTS plans to annually review and adjust rates and issue mid-year rebates, if necessary, to bring DTS Communication Services into compliance with federal excess reserve guidelines by the end of fiscal year 2025. Mainframe Services – This service will be coming to an end by fiscal year 2024. As this service ends, DTS will issue rebates of any remaining Mainframe Services retained earnings to the state agencies who used the system. Contact Person: Dan Frei, dfrei@utah.gov, Finance Director, Division of Technology Services Anticipated Correction Date: June 30, 2025 Division of Human Resource Management Human Resources Field Services – During fiscal year 2023, the Division of Human Resource Management worked to better align expenses with the corresponding rate. A cost allocation plan was developed to accomplish this goal. As a result of that effort, the Human Resources Field Services rate was decreased, and the Payroll Services and Core Services rates were increased for fiscal year 2025. The Division anticipates that these rate adjustments will eliminate the excess reserves. Contact Person: John Barrand, jbarrand@utah.gov, Director, Division of Human Resource Management Anticipated Correction Date: June 30, 2025

View Audit 296545

Finding 383481 (2023-005)

Material Weakness 2023

State of Utah

UT

Student Financial Aid Subrecipient Monitoring Eligibility § 200.303

2023-005. Foster Care Eligibility Reviews Not Adequately Completed State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Child and Family Service (DCFS) will continue efforts for accurate IV-E eligibility determination. The depa...

2023-005. Foster Care Eligibility Reviews Not Adequately Completed State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Child and Family Service (DCFS) will continue efforts for accurate IV-E eligibility determination. The department and DCFS will further consider reasonable control circumstances for IV-E eligibility determination. Contact Person: Tenille Tingey, DCFS Financial Manager, 385-270-3322 Anticipated Correction Date: Fiscal Year 2024

View Audit 296545

Finding 383473 (2023-009)

Significant Deficiency 2023

State of Utah

UT

Eligibility Subrecipient Monitoring Reporting

2023-009. Untimely Implementation of Provider Eligibility Requirement Changes State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Integrated Healthcare has a standard operating procedure to ensure timely compliance for new Med...

2023-009. Untimely Implementation of Provider Eligibility Requirement Changes State Agency: Department of Health and Human Services Federal Agency: Department of Health and Human Services The Division of Integrated Healthcare has a standard operating procedure to ensure timely compliance for new Medicaid rules, regulations, policy changes and other operational requirements. As additional system requirements are identified, that information is entered into the Division’s tracking system called “SPOT”. SPOT is an effective “ticket” system that manages future enhancements, change requests, defects, and other system needs. Prioritization and escalation of the “ticket” ensures that complex or high priority items receive the necessary attention promptly. During the time of the audit finding, DIH was involved in the final stages of PRISM testing and go-live activities and could not make any system changes or it would have potentially impacted the release of the PRISM system. The effective date of the SPOT standard operating procedure was April 3, 2023. Utah Medicaid is in compliance with the audit recommendation. Contact Person: Shandi Adamson, Office Director, Office of Medicaid Operations, 801-793-7261 Anticipated Correction Date: April 3, 2023

View Audit 296545

Finding 383413 (2023-019)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.214 § 200.303

2023-019. Suspension and Debarment Not Verified Before Awarding Contracts State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB will review its June 2023 training on requirements for SLFRF agreements and retrain all state entities receiving ARPA funds...

2023-019. Suspension and Debarment Not Verified Before Awarding Contracts State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB will review its June 2023 training on requirements for SLFRF agreements and retrain all state entities receiving ARPA funds during April 2024. Part of this training will focus on the requirement to perform timely suspension and debarment checks. GOPB will also reissue the guidance documents requiring suspension and debarment clauses in contract agreements. GOPB will include the reference guide to agencies that contains the standardized language about suspension and debarment checks to use in new agreements. GOPB will collaborate with the Division of Finance to examine FAQ 13.15 and summarize which requirements do and do not apply to revenue replacement projects in order to guide agency compliance activities. GOPB will review processes in place to perform suspension and debarment checks, when required, as part of the ongoing monitoring activities and sample contract agreements to verify inclusion of the appropriate contractual provisions. Contact Person: Darcy Jaimez, Fiscal Grant Manager, 385-377-3373 Anticipated Correction Date: April 30, 2024

View Audit 296545

Finding 383395 (2023-018)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Reporting Significant Deficiency

2023-018. Underlying Accounting Data Does Not Support Coronavirus SLFRF Quarterly Reports State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB will document its reporting process, policies, and procedures. As part of the reporting process, GOPB will ...

2023-018. Underlying Accounting Data Does Not Support Coronavirus SLFRF Quarterly Reports State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB will document its reporting process, policies, and procedures. As part of the reporting process, GOPB will continue to review and update its master SLFRF expenditure file and accounting code crosswalk to reconcile all reported SLFRF expenditures to FINET transactions. Any adjustments or deviations from the standard coding will be documented, so they can be tracked by GOPB, the Division of Finance, agencies managing SLFRF projects, and other entities reviewing reporting data. Additionally, GOPB will have one additional staff member review quarterly report data, updates made to the accounting code crosswalk, and documentation for adjustments to verify that they are accurately accounted for in future reports and FINET transactions. Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592 Anticipated Correction Date: April 30, 2024

View Audit 296545

Finding 383366 (2023-016)

Significant Deficiency 2023

State of Utah

UT

Reporting Subrecipient Monitoring Cash Management

2023-016. Underlying Accounting Data Does Not Support CRF Quarterly Reports State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB has reviewed its master CRF expenditure file and reconciled all reported CRF expenditures to FINET transactions. The reco...

2023-016. Underlying Accounting Data Does Not Support CRF Quarterly Reports State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB has reviewed its master CRF expenditure file and reconciled all reported CRF expenditures to FINET transactions. The reconciliation accounted for original expenditure transactions, CRF expenditures that were booked when agencies are reimbursed for eligible transactions, and FEMA reimbursements for expenditures charged to the CRF. GOPB made final updates to the September 31, 2023, CRF quarterly report that was submitted on October 10, 2023. Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592 Anticipated Correction Date: Completed October 10, 2023

View Audit 296545

Finding 383361 (2023-015)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Cash Management § 200.1

2023-015. Obligation of CRF Funds Not Completed Within Proper Timeframe State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB will save copies of the Treasury Department guidance documents and the September 2022 email from the Treasury Office of the I...

2023-015. Obligation of CRF Funds Not Completed Within Proper Timeframe State Agency: Governor’s Office of Planning and Budget Federal Agency: Department of the Treasury GOPB will save copies of the Treasury Department guidance documents and the September 2022 email from the Treasury Office of the Inspector General that it used to determine that it could update the December 31, 2022 quarterly CRF report to include additional benefit payments from the Unemployment Compensation Fund made between March 1, 2020 and December 31, 2021. GOPB will also save copies of financial reports and other documentation that demonstrates the total costs incurred from the Unemployment Compensation Fund during that time frame did not exceed total deposits into the fund from the CRF, SLFRF, or other sources. Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592 Anticipated Correction Date: March 31, 2024

View Audit 296545

Finding 383354 (2023-003)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

2023-003. USBE Did Not Properly Report All Required Subawards in the Federal Reporting System State Agency: Utah State Board of Education Federal Agency: Department of Agriculture Employees have been trained, and we will continue to ensure they are trained in the reconciliation processes to mitigate...

2023-003. USBE Did Not Properly Report All Required Subawards in the Federal Reporting System State Agency: Utah State Board of Education Federal Agency: Department of Agriculture Employees have been trained, and we will continue to ensure they are trained in the reconciliation processes to mitigate the risk of this occurring again. Contact Person: Scott Jones, Deputy Superintendent of Operations, Scott.jones@schools.utah.gov Anticipated Completion Date: Completed, no further action necessary.

View Audit 296545

Finding 383350 (2023-012)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

2023-012. Noncompliance Resulting from the Failure to Implement Effective Internal Controls Over Value Engineering Program State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train the responsible employees to comply with VE requirements for applicable f...

2023-012. Noncompliance Resulting from the Failure to Implement Effective Internal Controls Over Value Engineering Program State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train the responsible employees to comply with VE requirements for applicable federal projects. UDOT will take this opportunity to update the UDOT VE Program and determine which controls will help project managers better understand and comply with VE requirements. Responsible Party: Carmen Swanwick, Project Development Director, (801) 232-7802 Completion Date: June 2025

View Audit 296545

Finding 383332 (2023-005)

Material Weakness 2023

Vermont Association for the Education of Young Children

VT

Reporting

Recommendation - We recommend that VTAEYC closely review the grant agreements for each grant listed on its Schedule of Expenditures of Federal Awards and verify that only federally funded expenditures are included on the Schedule of Expenditures of Federal Awards.Management’s response - VTAEYC was r...

Recommendation - We recommend that VTAEYC closely review the grant agreements for each grant listed on its Schedule of Expenditures of Federal Awards and verify that only federally funded expenditures are included on the Schedule of Expenditures of Federal Awards.Management’s response - VTAEYC was required to complete a Schedule of Expenditures of Federal Awards (SEFA) for the first time as part of a single audit. VTAEYC correctly identified all grants that were federally funded, however when reporting the expenses on the SEFA report, two of the grant awards were a mix of state and federal funds. VTAEYC reported all grant expenditures for FY23 and should have adjusted the total grant expenditures in FY23 to reflect only federally funded expenses. VTAEYC management is now aware of this issue and has noted this in their SEFA report template to ensure this is done correctly in the future.

View Audit 296524

Finding 383331 (2023-004)

Material Weakness 2023

Vermont Association for the Education of Young Children

VT

Reporting

Recommendation - We recommend that VTAEYC closely review the grant agreements for each grant listed on its Schedule of Expenditures of Federal Awards and verify that only federally funded expenditures are included on the Schedule of Expenditures of Federal Awards.Management’s response - VTAEYC was r...

Recommendation - We recommend that VTAEYC closely review the grant agreements for each grant listed on its Schedule of Expenditures of Federal Awards and verify that only federally funded expenditures are included on the Schedule of Expenditures of Federal Awards.Management’s response - VTAEYC was required to complete a Schedule of Expenditures of Federal Awards (SEFA) for the first time as part of a single audit. VTAEYC correctly identified all grants that were federally funded, however when reporting the expenses on the SEFA report, two of the grant awards were a mix of state and federal funds. VTAEYC reported all grant expenditures for FY23 and should have adjusted the total grant expenditures in FY23 to reflect only federally funded expenses. VTAEYC management is now aware of this issue and has noted this in their SEFA report template to ensure this is done correctly in the future.

View Audit 296524

Finding 383321 (2023-001)

None 2023

National Church Residences of Kearny, Nj, Inc. D/b/a Spruce Terrace

OH

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.

View Audit 296513

Finding 383304 (2023-009)

Significant Deficiency 2023

Eastern Regional Housing Authority

NM

HUD Housing Programs Reporting Significant Deficiency

2023-009: Application Access Control – Significant Deficiency in internal controls over compliance over Recommendation: We recommend that the Housing Authority should review each employee’s access permissions within the “Housi...

2023-009: Application Access Control – Significant Deficiency in internal controls over compliance over Recommendation: We recommend that the Housing Authority should review each employee’s access permissions within the “Housing Pro” software and modify their access according to their job responsibilities. Action Taken: All employee access was reviewed and corrected so that only the two Deputy Directors have administrative access. Due Date of Completion: November 30, 2023 Responsible Official: Irene Murillo, Deputy Director

View Audit 296494

Corrective Action Plans

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