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Finding Number 2022-208: State Opioid Response program performance progress reports did not have documentation to support completion of a review for accuracy and compliance prior to submission.Federal Program: 93.788 - Opioid STRRelated to Prior Finding: N/AAgency?s view: The Department agrees with ...
Finding Number 2022-208: State Opioid Response program performance progress reports did not have documentation to support completion of a review for accuracy and compliance prior to submission.Federal Program: 93.788 - Opioid STRRelated to Prior Finding: N/AAgency?s view: The Department agrees with this finding.The contract manager attests that she did, in fact, review, edit, re-review and ultimately approve the 5 program performance reports to the grantor. The reports were either emailed to the Program Manager or uploaded in Teams for her review/approval. The auditor was provided documentation of these reviewed documents, including editing notes by that manager. Additionally, one-on-one supervision notes between the person submitting the reports and the contract manager validate that these reports were, in fact, reviewed and approved prior to submission to the grantor. The federal funder does not require this type of documentation of review/approval and the program was not aware of this CFR requirement. The program does, however, agree, that review and approval of these reports was not documented and that a corrective action plan is warranted.Corrective Action: Beginning April 1, 2023, all required federal reports will include thefollowing statement, which will be signed and dated electronically by the approving reviewerbefore the report is submitted:? I, _______________________, have reviewed and approved this report prior tosubmission.Name, titleA copy of the approved and signed report will be retained in DBH?s electronic grant fundingrecords.Anticipated Corrective Action Date: April 1, 2023Responsible for Corrective Action: Kelly Combs, Bureau Chief, Compliancekelly.combs@dhw.idaho.gov 208-334-5814
Finding 424955 (2022-211)
Significant Deficiency 2022
Finding Number 2022-211: The Schedule of Expenditures of Federal Awards (SEFA) closing package originally submitted to the Office of the State Controller did not properly identify COVID-19 Emergency Acts expenditures for multiple programs.Federal Programs:93.391 - Activities to Support State, Tribal...
Finding Number 2022-211: The Schedule of Expenditures of Federal Awards (SEFA) closing package originally submitted to the Office of the State Controller did not properly identify COVID-19 Emergency Acts expenditures for multiple programs.Federal Programs:93.391 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises10.551 - Supplemental Nutrition Assistance Program (Snap)84.181 - Special Education - Grants for Infants and Families93.497 - Family Violence Prevention and Services/ Sexual Assault/Rape Crisis Services and Supports93.590 - Community-Based Child Abuse Prevention Grants93.958 - Block Grants for Community Mental Health Services93.977 - Sexually Transmitted Diseases (STD) Prevention and Control Grants10.557 - WIC Special Supplemental Nutrition Program for Women, Infants, And Children10.561 - State Administrative Matching Grants for The Supplemental Nutrition Assistance ProgramRelated to Prior Finding: 2021-206Agency?s view: The Department agrees with this finding.The Department agrees with this finding but it is important to highlight that our internal controls and review processes are designed to detect and correct material inaccuracies or omissions of required information within the annual SEFA. As this does not constitute a material error, but rather a significant deficiency, the Department?s controls for this process worked as intended.This was a new requirement and Department personnel failed to identify a significant risk related to it and enhance the review procedures accordingly. This requirement will be monitored while we spend down the remaining COVID-19 emergency funding we have already been awarded.Corrective Action: This corrective action plan is complete. Effective immediately, we willmonitor awards for any new COVID-19 funding, but we don?t believe that there will be any newCOVID-19 awards. All existing awards have been confirmed as being reported as COVID-19funding.Anticipated Corrective Action Date: Corrective action has been taken as of April 2023Responsible for Corrective Action: Kelly Combs, Bureau Chief, Compliancekelly.combs@dhw.idaho.gov 208-334-5814
Finding Number 2022-204: $196,247,971 was not properly identified as covid-19 funds on the statewide Schedule of Expenditures of Federal Awards (SEFA).Federal Programs:10.551 - Supplemental Nutrition Assistance Program (SNAP)10.557 - WIC Special Supplemental Nutrition Program for Women, Infants, and...
Finding Number 2022-204: $196,247,971 was not properly identified as covid-19 funds on the statewide Schedule of Expenditures of Federal Awards (SEFA).Federal Programs:10.551 - Supplemental Nutrition Assistance Program (SNAP)10.557 - WIC Special Supplemental Nutrition Program for Women, Infants, and Children10.561 - State Administrative Matching Grants for the Supplemental Nutrition Assistance Program64.005- Grants to States for Construction of State Home Facilities84.181 - Special Education - Grants for Infants and Families84.425R - Education Stabilization Fund - Emergency Assistance for Non-Public Schools93.391 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises93.497 - Family Violence Prevention and Services/ Sexual Assault/Rape Crisis Services and Supports93.590 - Community-Based Child Abuse Prevention Grants93.958- Block Grants for Community Mental Health Services93.977 - Sexually Transmitted Diseases (STD) Prevention and Control Grants97.036 - Disaster Grants - Public Assistance (Presidentially Declared Disasters)Related to Prior Finding: N/AAgency?s view: The Office agrees with this finding.Corrective Action: Since the State began receiving COVID-19 funding, we diligently provided training and resources to the agencies regarding the funding and how it should be reported on the SEFA closing package. This includes a discussion in our annual closing package training, online resources regarding COVID-19 funds, an FAQ document, and being available to discuss questions and concerns. In addition to the steps we are currently taking, we will reiterate the importance of designating COVID-19 related expenditures on the SEFA closing package during our annual closing package training. We will review STARS activity in the COVID-19 related funds and compare to the agency submitted closing packages for reasonableness. Recognizing that not all agencies utilize these specific funds, we will also review COVID-19 related expenditures on an external online source that reports federal grant expenditures. We will then use this information to compare to what is reported on agency closing packages for reasonableness.Anticipated Corrective Action Date: Errors identified were corrected prior to issuance of the Single Audit report. We will work with agencies to ensure all COVID-19 funds are identified for FY23 reporting.Responsible for Corrective Action: Ethan Draves, Reporting and Review Bureau ChiefEdraves@sco.idaho.gov 208-334-3100
Finding Number 2022-202: The Commission did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA).Federal Programs: 93.044, 93.045, 93.053 ? Aging ClusterRelated to Prior Finding: N/AAgency?s view: The Commission agrees with this finding.Corrective Action:...
Finding Number 2022-202: The Commission did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA).Federal Programs: 93.044, 93.045, 93.053 ? Aging ClusterRelated to Prior Finding: N/AAgency?s view: The Commission agrees with this finding.Corrective Action: Federal Funding Accountability and Transparency Act (FFATA) reporting for federal fiscal years 2021, and 2022 have been completed as of March 27, 2023. The agency will complete FFATA reporting as awards are administered to sub-awardees going forward.Anticipated Corrective Action Date: March 27, 2023Responsible for Corrective Action: Joe Zaher, Senior Financial SpecialistJoe.zaher@aging.idaho.gov 208-577-2864
Finding Number 2022-201: The Commission did not complete the required Federal Financial SF-425 Report for the Aging Cluster Grant program in a timely manner.Federal Programs: 93.044, 93.045, 93.053 ? Aging ClusterRelated to Prior Finding: N/AAgency?s view: The Commission agrees with this finding.Cor...
Finding Number 2022-201: The Commission did not complete the required Federal Financial SF-425 Report for the Aging Cluster Grant program in a timely manner.Federal Programs: 93.044, 93.045, 93.053 ? Aging ClusterRelated to Prior Finding: N/AAgency?s view: The Commission agrees with this finding.Corrective Action: Actions have been taken to complete SF-425 reports as they come due for each grant. A reporting workbook has been created to track awards and reporting dates. Reporting period end dates and due dates will be added to fiscal staff calendars. We will continue to keep our federal partners appraised of our progress through completion.Anticipated Corrective Action Date: 'A soft target date for completion of all past due reports is set for September 30, 2023, and a hard target date of December 31, 2023.Responsible for Corrective Action: Joe Zaher, Senior Financial SpecialistJoe.zaher@aging.idaho.gov 208-577-2864
Finding 424932 (2022-203)
Significant Deficiency 2022
Office of the State ControllerFinding Number 2022-203: Errors in the elimination process between state agencies resulted in misstatements to the Schedule of Expenditures of Federal Awards (SEFA) totaling $14,656,928 for direct awards and $14,278,362 for expenditures provided to subrecipients.Federal...
Office of the State ControllerFinding Number 2022-203: Errors in the elimination process between state agencies resulted in misstatements to the Schedule of Expenditures of Federal Awards (SEFA) totaling $14,656,928 for direct awards and $14,278,362 for expenditures provided to subrecipients.Federal Programs:21.027 - State and Local Fiscal Recovery Fund84.334S - Gaining Early Awareness and Readiness for Undergraduate ProgramsRelated to Prior Finding: N/AAgency?s view: The Office agrees with this finding.Corrective Action: We will improve our elimination and reporting process by adding the following steps:? We will add an additional tab to our SEFA Master file to cross check all COVID-19 related funding to ensure agencies are not double reporting expenditures.? We will add additional steps to our SEFA preparation and review checklist outlining specific steps for completing the subrecipient elimination process, and identify higher risk areas that require the most scrutiny.? We will also improve our current elimination tab (awards received from other state agencies) and reconciliation procedures for subrecipients.Anticipated Corrective Action Date: Errors identified were corrected prior to issuance of the Single Audit report. Changes to the subrecipient reporting process will occur for FY23 reporting.Responsible for Corrective Action: Ethan Draves, Reporting and Review Bureau ChiefEdraves@sco.idaho.gov 208-334-3100
Finding 424930 (2022-207)
Significant Deficiency 2022
Finding Number 2022-207: The amount reported as passed through to subrecipients on the Schedule of Expenditures of Federal Awards (SEFA) closing package was overstated by $331,500.Federal Programs:15.605 - Sport Fish Restoration15.611 - Wildlife Restoration and Basic Hunter EducationRelated to Prior...
Finding Number 2022-207: The amount reported as passed through to subrecipients on the Schedule of Expenditures of Federal Awards (SEFA) closing package was overstated by $331,500.Federal Programs:15.605 - Sport Fish Restoration15.611 - Wildlife Restoration and Basic Hunter EducationRelated to Prior Finding: N/AAgency?s view: The Department agrees with this finding.Corrective Action: The Department will provide additional training and update its procedural documentation to ensure that expenses are thoroughly vetted before they are reported as subrecipient expenditures on the SEFA. Each expenditure identified as a subrecipient expense will be tied back to a specific subaward, further limiting the possibility of non-subaward expenses being reported in the subrecipient portion of the SEFA.Anticipated Corrective Action Date: This corrective action plan will be implemented by the end of August 2023.Responsible for Corrective Action: Michael Pearson, Chief, Bureau of Administrationmichael.pearson@idfg.idaho.gov(208) 287-2800Jon Oswald, Financial Managerjonathan.oswald@idfg.idaho.gov(208) 287-2820
LockHaven: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to fi...
LockHaven: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The University will review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. The University will put necessary controls in place to ensure reports are posted within ten days of the end of the quarter. Documentation of report review and approval will be in writing and saved to ensure documentation is available to support review and approval of report submissions.Name(s) of the contact person(s) responsible for corrective action: Michael Hall, Director of Financial Aid.Planned completion date for corrective action plan: April 30, 2023Clarion: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: This finding resulted from a combination of staff turnover and the complexity of integration. All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304Planned completion date for corrective action plan: June 30, 2023Bloomsburg: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We have reviewed the reporting requirements published by the federal government to ensure compliance with all procedures. In addition, we have established review procedures so that each document is reviewed prior to publishing on our website.Name(s) of the contact person(s) responsible for corrective action: : Amanda Kishbaugh at (570) 389-4497.Planned completion date for corrective action plan: April 30, 2023Edinboro: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304. Planned completion date for corrective action plan: 06/30/2023California: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: This finding resulted from a combination of staff turnover and the complexity of integration. All grant-related reporting requirements will be reviewed to ensure that they are properly documented and scheduled for completion and review when required by the granting authority.Name(s) of the contact person(s) responsible for corrective action: Sean Bliley, Controller, 814-732-1304Planned completion date for corrective action plan: June 30, 2023 Mansfield: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The University will review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately. Documentation of report review and approval will be in writing and saved to ensure documentation is available to support review and approval of report submissions.Name(s) of the contact person(s) responsible for corrective action: Colleen Jackson, Assistant Controller, Pam Kathcart, Director of Financial AidPlanned completion date for corrective action plan: April 30, 2023 Millersville: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The finding related to the institutional report not being displayed on the website refers to reporting of December 31st, 2021 (due to be posted on website by January 10th, 2022). The university was alerted to the issue of approval requirements during the last single audit process, which was after the December 31st report was posted. All reports posted to the website after the finding in last year?s audit were completed with Finance and Administration Vice President or Associate Vice President approvals prior to posting.Name(s) of the contact person(s) responsible for corrective action: Tammy Aument-Martin, Director of Accounting & Budget at 717-871-4091 and Emi Alvarez, Director of Financial Aid at 717-871-5100.Planned completion date for corrective action plan: 06/30/2022 (all HEERF funds were drawn down and recorded) Cheyney: Recommendation: The University should review its policies and procedures around grant reporting to ensure all reporting requirements are met timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Additional policies and procedures were implemented to mitigate errors in the future.Planned completion date for corrective action plan: 9/30/2023Name(s) of the contact person(s) responsible for corrective action: Victoria Atkins at (610) 399-2097.
Kutztown: Recommendation: The University should review its reporting procedures to ensure that students? statuses are timely reported to NSLDS as required by Federal regulations.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response t...
Kutztown: Recommendation: The University should review its reporting procedures to ensure that students? statuses are timely reported to NSLDS as required by Federal regulations.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We are re-evaluating our reporting procedures and will work with the Registrar?s Office to further redefine our process(es). Currently, the Registrar?s Office submits monthly transmissions to NSC (National Student Clearinghouse), who in turn updates our information to NSLDS. Moving forward, a financial aid resource will work in conjunction with the Registrar?s Office to ensure errors are addressed timely to certify the accuracy of our reporting.Name(s) of the contact person(s) responsible for corrective action: Bernard McCree, Director of Financial Aid Services, at 610-683-4032 or mccree@kutztown.edu.Planned completion date for corrective action plan: June 30, 2023 Cheyney: Recommendation: The University should review its reporting procedures to ensure that students? statuses are timely reported to NSLDS as required by Federal regulations.Explanation of disagreement with audit finding: Per federal regulations 34 CFR 685.309(b), 682.610(c), and 674.33(j), Management concurs with the finding. There is no disagreement with the audit finding.Action taken in response to finding: Cheyney University of Pennsylvania utilizes the National Student Clearinghouse as a third-party service provider for enrollment reporting and provides all enrollment data to NSC, believing that enrollment would be reported to NSLDS in compliance with federal regulations; unfortunately, NSC only includes enrollment data for students on the enrollment roster they receive from the National Student Loan Data System (NSLDS). Cheyney University is a Heightened Cash Monitoring 2 (HCM2) institution, and students' Title IV aid/ disbursements are reported differently than advance pay institutions. Students did not appear on the rosters, so NSC did not provide the enrollment data to NSLDS. While investigating the issues with enrollment reporting for our HCM2 students, Cheyney University learned that NSLDS did not receive students' enrollment from NSC. As of spring 2023, Cheyney University has implemented procedures to report enrollment for all Title IV recipients to NSLDS.Name(s) of the contact person(s) responsible for corrective action: Rhonda Thompson, RegistrarPlanned completion date for corrective action plan: January 15, 2023
Kutztown: Recommendation: The University should review its policies and procedures around COD reporting to ensure students? information is reported timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to findin...
Kutztown: Recommendation: The University should review its policies and procedures around COD reporting to ensure students? information is reported timely and accurately.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We are reviewing our policies and procedures for COD reporting. A financial aid resource will refine their calendar to ensure that we are in compliance with the 15-day rule for PELL reporting is met consistently.Name(s) of the contact person(s) responsible for corrective action: Bernard McCree, Director of Financial Aid Services, at 610-683-4032 or mccree@kutztown.edu.Planned completion date for corrective action plan: June 30, 2023
Kutztown: Recommendation:a. The University should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance.d. The Universities should evaluate their ...
Kutztown: Recommendation:a. The University should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance.d. The Universities should evaluate their procedures and review policies surrounding reporting program enrollment statuses to NSLDS.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: We are re-evaluating policies and procedures to ensure compliance in reporting. We will be working with the Registrar?s Office to rectify any errors in a timely fashion, as well as to detail and update our processes moving forward.Name(s) of the contact person(s) responsible for corrective action: Bernard McCree, Director of Financial Aid Services, at 610-683-4032 or mccree@kutztown.edu.Planned completion date for corrective action plan: June 30, 2023Cheyney: Recommendation: The University should evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance.Explanation of disagreement with audit finding: Per federal regulations 34 CFR685.309(b), 682.610(c), and 674.33(j), Management concurs with the finding. There is no disagreement with the audit finding.Action taken in response to finding: Cheyney University of Pennsylvania utilizes the National Student Clearinghouse as a third-party service provider for enrollment reporting and provides all enrollment data to the National Student Clearinghouse. The National Student Clearinghouse only includes enrollment data for students on the enrollment roster they receive from the National Student Loan Data System (NSLDS). Students did not appear on the rosters, so The National Student Clearinghouse did not provide the enrollment data to NSLDS. Cheyney University learned that NSLDS did not receive students' enrollment status changes from NSC. As of spring 2023, Cheyney University has implemented procedures to report enrollment status changes and last date of attendance for all Title IV recipients to NSLDS.Name(s) of the contact person(s) responsible for corrective action: Rhonda Thompson, RegistrarPlanned completion date for corrective action plan: April 30, 2023 California: Recommendation: The University should evaluate their procedures and review policies surrounding reporting enrollment statuses to NSLDS.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: This finding was a direct result of the complexity of the integration. The finding is resolved when the timely submission of the graduation file to NSC and subsequent updating to NSLDS. The Office of the Registrar has a semester calendar that outlines important tasks and associated dates and what team is responsible to complete them. Once the team submits the degree file to NSC, the acceptance notice will be retained.Name(s) of the contact person(s) responsible for corrective action: Office of the Registrar Planned completion date for corrective action plan: Plan is currently being employed. Slippery Rock: Recommendation: The University should review its reporting procedures to ensure that students? statuses are timely reported to NSLDS as required by Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Before the office of Academic Records closes out a medical withdrawal, NSLDS/NSC files will be checked/notified of the proper LDA.Name(s) of the contact person(s) responsible for corrective action: Rebecca Farren, supervisor; Bobbi Jo Eakman, Clerical Assistant IIPlanned completion date for corrective action plan: immediate
Finding: 2022-026 - FY 22 Federal Funding Accountability and Transparency Act subaward reporting for Elementary and Secondary School Emergency Relief Fund (ESSER) and American Rescue Plan ? Elementary and Secondary School Emergency Relief Fund (ARP ESSER) did not occur for 72 subawards.Questioned Co...
Finding: 2022-026 - FY 22 Federal Funding Accountability and Transparency Act subaward reporting for Elementary and Secondary School Emergency Relief Fund (ESSER) and American Rescue Plan ? Elementary and Secondary School Emergency Relief Fund (ARP ESSER) did not occur for 72 subawards.Questioned Costs: NoneAssistance Listing Number: 84.425D; 84.425UAssistance Listing Title: ESSER ? COVID-19; ARP ESSER ? COVID-19Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department partially agrees with Finding 2022-026. The department agrees with the count of 72 separate awards not being reported, however the department disagrees with the specific dollar amount listed as ESSER II subawards were not reported. The amount listed is missing $5,483. This amount was awarded to a school district that also received ESSER II SEA Reserve funding under the same grant award and the FFATA reporting system has no mechanism to differentiate between mandatory funding and SEA Reserve funding. Per 2 CFR ? 170.220(b) and FFATA guidance documents, if an award increases to greater than the $30,000 reporting threshold, the full amount of the award must be reported, not just the portion that exceeded the threshold.Corrective Action (corrective action planned): Both the procedures and the financial report used to populate the FFATA reporting have been updated. Department staff have been working with the FFATA help desk for approximately two years, through multiple help desk tickets, and have not been able to make the corrections despite repeated, ongoing follow-up, and intervention by the U.S. Department of Education. The department has not submitted FFATA reporting since April 2022 as most activity for the noted assistance listings is only relevant to reports the department could not access. The FFATA help desk did successfully make those reports accessible again as of February 21, 2023, and the department has since completed the ESSER I (ALN 84.425D) FFATA reporting corrections as of March 3, 2023. The department will make the necessary ESSER II (ALN 84.425D) and ESSER III (ALN 84.425U) corrections and resume normal FFATA reporting as soon as reasonably possible.Completion Date (list anticipated completion date): October 1, 2023Agency Contact (name of person responsible for corrective action): Stephanie Allison, Division Operations Manager, Division of Administrative Services
Finding: 2022-049 - Auditors could not obtain sufficient and appropriate evidence to verify accuracy of the data reported in the FFY 21 LIHEAP Performance Data Form and the FFY 21 Annual Report on Households Assisted by LIHEAP. In addition, the SF-425 LIHEAP financial report for the FFY 21 grant awa...
Finding: 2022-049 - Auditors could not obtain sufficient and appropriate evidence to verify accuracy of the data reported in the FFY 21 LIHEAP Performance Data Form and the FFY 21 Annual Report on Households Assisted by LIHEAP. In addition, the SF-425 LIHEAP financial report for the FFY 21 grant award misreported two of six key line items. One line was misstated by $1,189,130, and the second by $689,186.Questioned Costs: NoneAssistance Listing Number: 93.568Assistance Listing Title: LIHEAP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance plans to review all current LIHEAP compliance procedures to identify areas for improvement. The agency?s support units will coordinate efforts to research any issues that may be causing inaccuracy in data being reported. Development and coordination of procedures with the DFMS team will also be prioritized to ensure requirements are met.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner
Finding 422807 (2022-044)
Significant Deficiency 2022
Finding: 2022-044 - The FFY 21 ACF-204 annual report was incomplete.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH partiall...
Finding: 2022-044 - The FFY 21 ACF-204 annual report was incomplete.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH partially agrees with the finding. DPA submitted a complete copy of the report into the ACF system, which was confirmed via email by the federal representative. However, due to limitations within ACF` s system, which is out of the control of the Division, the supporting documents that were gathered to verify this lacked certain information.Corrective Action (corrective action planned): The Division will update procedures to include download of the certified report immediately upon certification for review. If the certified report does not include correct information andlor the certification page, the Division will seek confirmation or further support documents to reflect what the federal agency received.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner
Finding: 2022-042 - Nineteen of 25 cases tested (76 percent) reported work activities on the ACF- 199 report that were inaccurate, unsupported or unverified.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency ...
Finding: 2022-042 - Nineteen of 25 cases tested (76 percent) reported work activities on the ACF- 199 report that were inaccurate, unsupported or unverified.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH does not agree with the finding. The availability of the system due to the cyberattack is outside the control of the division.Corrective Action (corrective action planned): Auditors were unable to obtain the support in the Case Management System due to the system being offline following the cyberattack in May 2021. The Case Management System was restored during calendar year 2022 but limited to DPA staff only per OIT security office. Cleanup efforts are underway.Completion Date (list anticipated completion date): N/AAgency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner
Finding: 2022-038 - Ten of 25 Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System (IEVS) for determining eligibility and benefits. Furth...
Finding: 2022-038 - Ten of 25 Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System (IEVS) for determining eligibility and benefits. Further, the following eligibility errors were identified:? Eight TANF applicants did not have eligibility redetermined within 12 months and eligibility was automatically extended.? Three TANF applications were not reviewed within 30 days of receipt.? Three applications either did not fill out the felony conviction disclosures or the section was not retained in the case file.? Three applications did not have adequate income verification support.? Three benefit payment amounts were not calculated accurately.? One application did not include child support documentation in the case file.? One renewal application was not reviewed for an eligibility redetermination.Additionally, 24 of the TANF recipient cases received Pandemic Emergency Assistance Fund (PEAF) payments, of which 20 did not have IEVS documentation to support the eligibility determination prior to DHSS making the PEAF payments.Questioned Costs: $138,024Assistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why):DOH agrees with the finding.Corrective Action (corrective action planned): The agency continues to work through priorities and mandates implemented due to the ending of the public health emergency, which has increased the workload beyond what the division had experienced in the prior year. This has impacted the ability to meaningfully execute the corrective action plan. The Division is currently implementing strategies, which includes increasing staffing, to address the increased workload and upcoming PHE unwinding efforts. The agency will continue moving forward with corrective actions.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner
Finding 422799 (2022-063)
Significant Deficiency 2022
Finding: 2022-063 - The subaward issued for the 1332 State Innovation Waivers program subject to Federal Funding Accountability and Transparency Act (FFATA) requirements was not reported to the FFATA Subaward Reporting System.Questioned Costs: NoneAssistance Listing Number: 93.423Assistance Listing ...
Finding: 2022-063 - The subaward issued for the 1332 State Innovation Waivers program subject to Federal Funding Accountability and Transparency Act (FFATA) requirements was not reported to the FFATA Subaward Reporting System.Questioned Costs: NoneAssistance Listing Number: 93.423Assistance Listing Title: 1332 State Innovation WaiversViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The Department of Commerce, Community and Economic Development agrees with the finding.Corrective Action (corrective action planned): The 1332 State Innovation Waiver program will report to the FFATA subaward reporting requirement in the Federal Subaward Reporting System going forward.Completion Date (list anticipated completion date): 03/31/2023Agency Contact (name of person responsible for corrective action): Lori Wing-Heier, Director Division of Insurance
Finding 422798 (2022-037)
Significant Deficiency 2022
Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, incept...
Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, inception to date expenditures were overstated by $4,436,595 and $725,221, respectively, in the June 30, 2022, financial reports.Questioned Costs: NoneAssistance Listing Number: 93.323 Assistance Listing Title: ELCViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): Program Manager will confirm in email that each monthly RedCap upload has been received and reviewed. Copies of monthly reports will be saved. Quarterly reconciliations will be conducted to ensure that adjustments are updated to match monthly reports.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner
Finding 422781 (2022-070)
Significant Deficiency 2022
Finding: 2022-070 - Testing of five subawards subject to Federal Funding Accountability and Transparency Act (FFATA) requirements had obligated amounts incorrectly reported to the FFATA Subaward Reporting System, or not reported at all.Questioned Costs: NoneAssistance Listing Number: 66.202Assistanc...
Finding: 2022-070 - Testing of five subawards subject to Federal Funding Accountability and Transparency Act (FFATA) requirements had obligated amounts incorrectly reported to the FFATA Subaward Reporting System, or not reported at all.Questioned Costs: NoneAssistance Listing Number: 66.202Assistance Listing Title: Congressionally Mandated ProjectsViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AgreeCorrective Action (corrective action planned): FFATA Quality Compliance Plan:1. Develop and immediately implement Standard Operating Procedures to be incorporated into the staff instruction manual for FFATA reporting protocols.2. Develop, implement, and maintain a spreadsheet of all FFATA ? mandated subaward reporting, containing a comprehensive list, by federal grant funding source, including due dates and sign-off by responsible staff member when submitted into the FSRS system.3. Train all relevant staff on the procedure manual and FFATA Report Tracking spreadsheet.Completion Date (list anticipated completion date): May 30, 2023Agency Contact (name of person responsible for corrective action): Jenn Brown
Finding 422779 (2022-061)
Significant Deficiency 2022
Finding: 2022-061 - DCCED staff did not issue timely management decisions for three of the four Coronavirus Relief Fund (CRF) single audit findings requiring follow-up during FY 22.Questioned Costs: NoneAssistance Listing Number: 21.019Assistance Listing Title: CRF - COVID-19Views of Responsible Off...
Finding: 2022-061 - DCCED staff did not issue timely management decisions for three of the four Coronavirus Relief Fund (CRF) single audit findings requiring follow-up during FY 22.Questioned Costs: NoneAssistance Listing Number: 21.019Assistance Listing Title: CRF - COVID-19Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The Department of Commerce, Community and Economic Development agrees with the finding.Corrective Action (corrective action planned): The department has reviewed and revised the internal single audit tracking process.Completion Date (list anticipated completion date): January 1, 2022Agency Contact (name of person responsible for corrective action): Jenny McDowell, Finance Officer
Finding 422778 (2022-034)
Significant Deficiency 2022
Finding: 2022-034 - DHSS staff used inconsistent methods of accounting when reporting federal expenditures for the Coronavirus Relief Fund (CRF) program on FY 22 quarterly financial progress reports. As a result, amounts reported were inaccurate.Questioned Costs: NoneAssistance Listing Number: 21.01...
Finding: 2022-034 - DHSS staff used inconsistent methods of accounting when reporting federal expenditures for the Coronavirus Relief Fund (CRF) program on FY 22 quarterly financial progress reports. As a result, amounts reported were inaccurate.Questioned Costs: NoneAssistance Listing Number: 21.019Assistance Listing Title: CRF ? COVID-19Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department partially agrees with the finding. The written procedures were developed in collaboration with both 0MB and the Division of Finance in June of 2020 to comply with the Treasury Office?s guidance for federal reporting. The department reported the amounts advanced in accordance with these procedures and two emails from June 2020 were previously provided supporting the arrangement agreed upon specific to federal reporting.Corrective Action (corrective action planned): The federal program funding was ended during FY 2022 and the reporting has been completed for this federal program. Training continues to be provided to revenue staff on the preparation of federal reports.Completion Date (list anticipated completion date): The department anticipates this finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner Finding: 2022-034 ? DHSS staff used inconsistent methods of accounting when reporting federal expenditures for the Coronavirus Relief Fund (CRF) program on FY22 quarterly financial progress reports. As a result, amounts reported were inaccurate.Questioned Costs: NoneAssistance Listing Number: 21.019Assistance Listing Title: CRF-COVID-19Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DFCS partially agrees with the finding, The written procedures were developed in collaboration with both 0MB and the Division of Finance in June of 2020 to comply with the Treasury Office?s guidance for federal reporting. The department reported the amounts advanced in accordance with these procedures and two emails from June 2020 were previously provided supporting the arrangement agreed upon specific to federal reporting.Corrective Action (corrective action planned): The federal program funding was ended during FY2022 and the reporting has been completed for this federal program. Training continues to be provided to revenue staff on the preparation of federal reports.Completion Date (list anticipated completion date): DFCS anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Marian Sweet, Assistant Commissioner
Finding 422773 (2022-077)
Significant Deficiency 2022
Finding: 2022-077 ? One of five construction projects (20 percent) tested did not have a required value engineering (VE) analysis performed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Respo...
Finding: 2022-077 ? One of five construction projects (20 percent) tested did not have a required value engineering (VE) analysis performed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AgreeCorrective Action (corrective action planned): DOT&PF?s Design and Engineering Services Division Director and State VE Coordinator will provide or make available training to staff completing the VE analysis for projects to ensure they know the policy and procedure regarding what needs to be completed for value engineering requirements and which projects are required to have a VE analysis completed. The department anticipates this finding will be resolved by December 31, 2023.Completion Date (list anticipated completion date): December31, 2023Agency Contact (name of person responsible for corrective action): Carolyn Morehouse, Design and Engineering Services Director
Finding 422772 (2022-076)
Significant Deficiency 2022
Finding: 2022-076 ? Four of 12 consultants? indirect cost rates (33 percent) were incorrect in eight professional service agreements reviewed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Res...
Finding: 2022-076 ? Four of 12 consultants? indirect cost rates (33 percent) were incorrect in eight professional service agreements reviewed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AgreeCorrective Action (corrective action planned): DOT&PF?s contracting officers will ensure amendments are completed for the four contracts identified. DOT&PF contract officers will add language to future contracts to state that in the processing of payments the current audited indirect rate will be used. The department anticipates this finding will be resolved by June 30, 2023.Completion Date (list anticipated completion date): June 30, 2023Agency Contact (name of person responsible for corrective action): Hilary Porter, Chief Contracts Officer
Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 ...
Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 percent) had insufficient information in ILINX or inaccurate data input into EIS, and four (15 percent) recipients? applications or report of changes were not processed within federally required timeframes.Questioned Costs: Assistance Listing 10.55 1: $2,636Assistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance (DPA) continues to strengthen its procedures. Refresher trainings for staff are being offered and case work continues to be reviewed. The agency is also redesigning business processes to meet timeliness measures set by federal partners, to include applications and reports of change.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner
2022-003 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure a review process is in place...
2022-003 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will review policies and procedures surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023
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