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Corrective Action Plans

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Finding 1208893 (2025-003)
Material Weakness 2025
Dakota Plains Legal Services, Inc.
SD
Reporting Significant Deficiency Internal Control / Segregation of Duties
LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for all financial and performance reports required for submission during each year to ensure completeness and accuracy of the report submissions. Explanation o...
LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for all financial and performance reports required for submission during each year to ensure completeness and accuracy of the report submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a formal report review and certification process for all required financial and performance reports submitted to LSC. This process will include: • Development of a report submission calendar identifying all required filings and deadlines • Use of a standardized pre-submission checklist to verify completeness, accuracy, and consistency with underlying financial and case management data (including LegalServer reports) • A two-level review protocol: o Initial preparation and verification by responsible staff o Final review and certification by the Executive Director or Deputy Director • Reconciliation of financial reports to the general ledger and supporting documentation prior to submission • Retention of review documentation demonstrating compliance with this process This structured review process will ensure timely, accurate, and complete reporting in accordance with LSC requirements. Name(s) of the contact person(s) responsible for corrective action: William Sulik, Interim Executive Director and Lori Stanford, Deputy Director Planned completion date for corrective action plan: June 30, 2026
View Audit 399843
Finding 1208891 (2025-002)
Material Weakness 2025
Dakota Plains Legal Services, Inc.
SD
Allowable Costs / Cost Principles Period of Performance Significant Deficiency
LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for proper cutoff of federal expenditures incurred during a grant’s period o fperformance to ensure only expenses incurred during current periods are included....
LSC Grants (Basic and Native American) – Assistance Listing No. 09.742018 Recommendation: The Organization should implement a review process for proper cutoff of federal expenditures incurred during a grant’s period o fperformance to ensure only expenses incurred during current periods are included. Explanation of disagreement with audit finding: The Organization respectfully disagrees to the extent the finding suggests a reporting deficiency related to the specific item identified. As reflected in the audit correspondence, the underlying accrual in question was reviewed and determined by both the Organization’s accounting support and the auditors to be immaterial, and no adjustment was recommended or required. However, the Organization acknowledges the value of formalizing documentation of its review procedures to ensure consistency and clarity in all reporting determinations. Action taken in response to finding: Notwithstanding the above, the Organization will implement a formalized review and documentation process for financial and performance reports to ensure that all determinations—including immaterial items—are consistently reviewed, documented, and supported. This will include: • A standardized report review checklist • Documentation of materiality assessments and related decisions • Secondary review and approval prior to submission This process will be incorporated into the Organization’s accounting procedures and applied consistently across all LSC-funded grants. In addition, the revision to the Accounting Manual will be submitted to LSC for its review. Name(s) of the contact person(s) responsible for corrective action: William Sulik, Interim Executive Director and Lori Stanford, Deputy Director Planned completion date for corrective action plan: June 30, 2026
View Audit 399843
Finding 1208889 (2025-001)
Material Weakness 2025
Lapeer County
MI
Subrecipient Monitoring Reporting Significant Deficiency § 200.328
Certain matters were brought to our attention as a result of the audit process. These are described more fully in the Schedule of Findings and Questioned Costs. We evaluated the matters as noted below and have described our planned actions as a result. 2025-001: FINANCIAL REPORTING OF FEDERAL PROGRA...
Certain matters were brought to our attention as a result of the audit process. These are described more fully in the Schedule of Findings and Questioned Costs. We evaluated the matters as noted below and have described our planned actions as a result. 2025-001: FINANCIAL REPORTING OF FEDERAL PROGRAMS Management Assessment: We concur with the audit assessment regarding this matter. Planned Corrective Action: The County will implement procedures to help ensure required reports are submitted timely. Responsible Party: Moses Sanzo, Administrator/Controller and Jacky Bennett, Interim Chief Financial Officer Date of Planned Corrective Action: September 30, 2026
View Audit 399835
Finding 1208888 (2025-002)
Material Weakness 2025
Local Area Workforce Development South Central
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
The fiscal year 2024-2025 Single Audit Report will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2026. In terms of the subsequent year Single Audit Report (FY 2025-2026), we engaged the audit services on March 24, 2026, and we are in the process to request profes...
The fiscal year 2024-2025 Single Audit Report will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2026. In terms of the subsequent year Single Audit Report (FY 2025-2026), we engaged the audit services on March 24, 2026, and we are in the process to request professional services proposals to assist our Finance Department staff to compile the fiscal year 2025-2026 financial statements no later than December 31, 2026 to comply with fiscal year 2025-2026 Single Audit Report submission dateline. Implementation Date: March 31, 2027. Responsible Person: Mrs. Rosa J. La Torre Santiago, Executive Director
View Audit 399834
Finding 1208882 (2025-002)
Material Weakness 2025
Sumter County Commission on Alcohol and Drug Abuse
SC
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.516
Management agrees with the finding and will strengthen procedures over documenta􀆟on and drawdown processes, including 􀆟mely, organized maintenance of suppor􀆟ng documenta􀆟on and improved processes for preparing and suppor􀆟ng reimbursement requests.
Management agrees with the finding and will strengthen procedures over documenta􀆟on and drawdown processes, including 􀆟mely, organized maintenance of suppor􀆟ng documenta􀆟on and improved processes for preparing and suppor􀆟ng reimbursement requests.
View Audit 399833
Finding 1208847 (2025-001)
Material Weakness 2025
Ebenezer Ridge Point Apartments, Inc.
MN
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Section 202 Capital Advance Federal Assistance Listing #14.157 Recommendation: We recommend management follows the controls and procedures in place and to verify these are followed prior to sending any replacement reserve withdrawal request forms to HUD. Explanation of disagreement with audit findin...
Section 202 Capital Advance Federal Assistance Listing #14.157 Recommendation: We recommend management follows the controls and procedures in place and to verify these are followed prior to sending any replacement reserve withdrawal request forms to HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure moving forward that all replacement reserve withdrawal request forms are properly authorized prior to sending to HUD. Name of the contact person responsible for corrective action: Todd Willett, Chief Financial Officer Planned completion date for corrective action plan: March 23, 2026 If the United States Department of Housing and Urban Development has questions regarding this plan, please call Todd Willett at 612-874-3493.
View Audit 399798
Finding 1208846 (2025-002)
Material Weakness 2025
Town of Westford
MA
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430
2025-002 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...
2025-002 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District has begun reviewing and strengthening its internal procedures to ensure that required time and effort certifications for employees charged to the Special Education Cluster are completed accurately and in a timely manner. Going forward, the District will reinforce timelines for completion, provide reminders to responsible staff, and implement additional monitoring procedures to ensure certifications are collected, reviewed, and retained in accordance with federal requirements. Name(s) of the contact person(s) responsible for corrective action: Special Education Department, in coordination with Business office. Planned completion date for corrective action plan: April 30, 2026
View Audit 399773
Finding 1208840 (2025-002)
Material Weakness 2025
Town of Sutton
MA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency
With new department heads and Town Manager for FY2026 the town will implement procedures to verify and maintain proper documentation for all procurement projects.
With new department heads and Town Manager for FY2026 the town will implement procedures to verify and maintain proper documentation for all procurement projects.
View Audit 399750
Finding 1208839 (2025-001)
Material Weakness 2025
Town of Sutton
MA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency
With new department heads and Town Manager for FY2026 the town will implement procedures to verify and maintain proper documentation for all procurement projects.
With new department heads and Town Manager for FY2026 the town will implement procedures to verify and maintain proper documentation for all procurement projects.
View Audit 399750
Finding 1208774 (2025-002)
Material Weakness 2025
Boys and Girls Club of New Rochelle, Inc.
NY
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Management plans to revamp procedures to ensure that the reports are filed in a timely manner in the future.
Management plans to revamp procedures to ensure that the reports are filed in a timely manner in the future.
View Audit 399600
Finding 1208639 (2025-001)
Material Weakness 2025
Nutley Senior Citizens Housing Corporation
NJ
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Recommendation: Management should implement stronger internal controls to ensure surplus cash deposits are made in accordance with the required deadlines. This may include setting up automated reminders, improving oversight, or assigning clear responsibilities to ensure compliance. Views of Responsi...
Recommendation: Management should implement stronger internal controls to ensure surplus cash deposits are made in accordance with the required deadlines. This may include setting up automated reminders, improving oversight, or assigning clear responsibilities to ensure compliance. Views of Responsible Officials and Planned Corrective Actions: Management has reviewed the audit finding and acknowledges the delay in depositing surplus cash. Management has submitted a request to HUD to retain the surplus cash for future capital improvements to the property.
View Audit 399591
Finding 1208608 (2025-006)
Material Weakness 2025
Legal Services Alabama, INC
AL
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency
Corrective Action: LSA will provide training to the appropriate departments and individuals to reinforce disbursement and purchase order policies and procedures within 30 days of the audit submission. Additionally, LSA will provide training to employees emphasizing the organizational policies requir...
Corrective Action: LSA will provide training to the appropriate departments and individuals to reinforce disbursement and purchase order policies and procedures within 30 days of the audit submission. Additionally, LSA will provide training to employees emphasizing the organizational policies requiring employee certification of their payroll timesheets. This change will be made within the next 90 days. Contact Person: George Fort, Director of Finance, (334) 223-0251; gfort@alsp.org
View Audit 399572
Finding 1208604 (2025-005)
Material Weakness 2025
Legal Services Alabama, INC
AL
Significant Deficiency
Corrective Action: LSA follows a monthly accounting checklist which includes PAI expenditures reconciliations. LSA will expand the checklist to include detailed year-end procedures and provide training that covers the expanded checklist within 30 days of the audit submission. Additionally, LSA will ...
Corrective Action: LSA follows a monthly accounting checklist which includes PAI expenditures reconciliations. LSA will expand the checklist to include detailed year-end procedures and provide training that covers the expanded checklist within 30 days of the audit submission. Additionally, LSA will provide annual accounting training to support year-end accounting activities and processes including PAI carryforward calculations and analysis. In addition, LSA will increase efforts to meet the 1614 minimum by expanding PAI training and education and evaluating activities for qualification as PAI activities. This change will be made within the next 90 days. Contact Person: George Fort, Director of Finance, (334) 223-0251; gfort@alsp.org
View Audit 399572
Finding 1208600 (2025-004)
Material Weakness 2025
Legal Services Alabama, INC
AL
Significant Deficiency
Corrective Action: Legal Services Alabama takes this finding seriously and is committed to full compliance with all case documentation and case coding requirements. We recognize the importance of maintaining complete and accurate client files, including ensuring that all required retainers, statemen...
Corrective Action: Legal Services Alabama takes this finding seriously and is committed to full compliance with all case documentation and case coding requirements. We recognize the importance of maintaining complete and accurate client files, including ensuring that all required retainers, statements of fact, signatures, and service classifications are properly entered and preserved in LegalServer. As part of Mission 2026, our statewide initiative to strengthen operations and improve consistency across all offices, leadership has been traveling throughout Alabama to meet in person with each office to reinforce expectations, improve cohesion, and emphasize compliance standards. A central component of this effort is the review of random case selections from each office, followed by written feedback identifying areas where improvement is needed, including documentation practices, case coding accuracy, and file completeness. In response to this finding, we will continue targeted training on the distinction between limited service and extended service case closures, reinforce documentation requirements for extended representation, and monitor compliance through periodic file reviews. Legal Services Alabama is fully committed to ensuring that all information maintained in LegalServer is accurate, complete, and supported by the proper documentation in every case file. This change will be made within the next 90 days. Contact Person: Michael Forton, Director of Advocacy, (256) 551-2671; mforton@alsp.org
View Audit 399572
Finding 1208571 (2025-084)
Material Weakness 2025
State of Alaska
AK
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding: 2025-084 - The University did not properly maintain documentation to demonstrate a student’s intent to become a permanent resident. Questioned Costs: None Assistance Listing Number: 84.044 Assistance Listing Title: TRIO Cluster Views of Responsible Officials (state whether your agency agree...
Finding: 2025-084 - The University did not properly maintain documentation to demonstrate a student’s intent to become a permanent resident. Questioned Costs: None Assistance Listing Number: 84.044 Assistance Listing Title: TRIO Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): Services for the students involved have been terminated. UAA has reviewed the current procedures and implemented system improvements to prevent similar omissions in the future. The existing student eligibility verification checklist has been reviewed thoroughly to ensure all required documentation is in place; and a random sample of students files will be reviewed semi-annually to proactively identify any issues. In addition, all the staff involved have completed the necessary training. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Tamika Dowdy, UAA TRIO Programs Director, 907-786-4520
View Audit 399484
Finding 1208570 (2025-083)
Material Weakness 2025
State of Alaska
AK
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
Finding: 2025-083 - The University did not properly report student enrollment changes for - students who received federal student aid to the National Student Loan Data System. Questioned Costs: None Assistance Listing Number: 84.063, 84 268, 84.007, 84.033 Assistance Listing Title: SFAC Views of Res...
Finding: 2025-083 - The University did not properly report student enrollment changes for - students who received federal student aid to the National Student Loan Data System. Questioned Costs: None Assistance Listing Number: 84.063, 84 268, 84.007, 84.033 Assistance Listing Title: SFAC Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): The untimely enrollment reporting issue was related to gainful employment reporting and the use of National Student Clearinghouse as part of the reporting process. The process has since been corrected to ensure timely reporting going forward. The inconsistent effective date reported was related to an unofficial withdrawal. The office of Registrar is developing procedures to ensure the reported date of unofficial withdrawals aligns with the institutional records in the future. Completion Date (list anticipated completion date): May 31, 2026 Agency Contact (name of person responsible for corrective action): Holly McDonald, UAF Registrar, 907-474-6300
View Audit 399484
Finding 1208566 (2025-082)
Material Weakness 2025
State of Alaska
AK
Special Tests & Provisions Student Financial Aid Significant Deficiency § 200.303
Finding: 2025-082 - The University did not pay student’s Title IV credit balance within 14 days. Questioned Costs: None Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Assistance Listing Title: SFAC Views of Responsible Officials (state whether your agency agrees or disagrees with the find...
Finding: 2025-082 - The University did not pay student’s Title IV credit balance within 14 days. Questioned Costs: None Assistance Listing Number: 84.063, 84.268, 84.007, 84.033 Assistance Listing Title: SFAC Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): UAF has implemented automated refunds since Spring 2025 to ensure the refunds are returned to the students promptly. Additionally, a weekly monitoring report has been established and is reviewed regularly to identify and resolve any issues in a timely manner. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Jennie Witter, UAF Bursar, 907-474-6196
View Audit 399484
Finding 1208562 (2025-081)
Material Weakness 2025
State of Alaska
AK
Student Financial Aid Allowable Costs / Cost Principles Eligibility § 200.303
Finding: 2025-081 - During inquiries with management the University of Alaska identified multiple students during enrollment verification process that they determined were fictious. Questioned Costs: AL 84.007: 4,947, AL 84.063: 27,059, AL 84.268: 158,554 Assistance Listing Number: 84.063 84.268 84....
Finding: 2025-081 - During inquiries with management the University of Alaska identified multiple students during enrollment verification process that they determined were fictious. Questioned Costs: AL 84.007: 4,947, AL 84.063: 27,059, AL 84.268: 158,554 Assistance Listing Number: 84.063 84.268 84.007, 84.033 Assistance Listing Title: Student Financial Assistance Cluster (SFAC) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): The university has been actively implementing process improvements across all campuses (UAF, UAA and UAS) to strengthen controls and prevent similar occurrences. Enhancements to the existing processes include the deployment of multilayered interim screening measures to mitigate fraudulent accounts and strengthen internal controls. In addition, the University has acquired a long-term software solution which is currently in the final phase of implementation, to further enhance identity verification procedures and strengthen cybersecurity capabilities. Completion Date (list anticipated completion date): May 31, 2026 Agency Contact (name of person responsible for corrective action): Amanda Wall, AVC, UAF Financial Services, 907-474-7552
View Audit 399484
Finding 1208558 (2025-080)
Material Weakness 2025
State of Alaska
AK
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
Finding: 2025-080 - The University did not have documentation of the Federal Funding - Accountability and Transparency Act (FFATA) reports submitted in a timely manner. Questioned Costs: None Assistance Listing Number: 10.237 Assistance Listing Title: From Learning to Leading: Cultivating the Next G...
Finding: 2025-080 - The University did not have documentation of the Federal Funding - Accountability and Transparency Act (FFATA) reports submitted in a timely manner. Questioned Costs: None Assistance Listing Number: 10.237 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): FFATA reporting is currently managed by UAF Office of Grants & Contracts Administration (OGCA). OGCA has developed procedures in place to ensure that all FFATA reports are submitted as soon as the awards are fully executed. In addition, OGCA will create a new report on SAM.gov for subaward amendments to provide clear and complete reporting documentation. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Brent Davis, UAF OGCA Grants and Contracts Officer, 907-474-1851
View Audit 399484
Finding 1208557 (2025-079)
Material Weakness 2025
State of Alaska
AK
Subrecipient Monitoring Cash Management Significant Deficiency § 200.303 § 200.305
Finding: 2025-079 - The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned Costs: None Assistance Listing Number: 10.237, 15.423, 47.050, 47.074, 47.078 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse ...
Finding: 2025-079 - The University did not make payments to subrecipients within 30 days after receipt of invoices. Questioned Costs: None Assistance Listing Number: 10.237, 15.423, 47.050, 47.074, 47.078 Assistance Listing Title: From Learning to Leading: Cultivating the Next Generation of Diverse Food and Agriculture Professionals Research and Development Cluster (RDC) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): UAF Office of Finance & Accounting has established procedures to communicate with the departments to ensure outstanding invoices are resolved promptly. Additionally, guidance has been developed and distributed to Principal Investigator to ensure proper delegation of authority when they are unable to sign off on invoices. Completion Date (list anticipated completion date~: Completed Agency Contact (name of person responsible for corrective action): Amanda Wall, Associate Vice Chancellor (AVC), UAF Financial Services, 907-474-7552
View Audit 399484
Finding 1208533 (2025-070)
Material Weakness 2025
State of Alaska
AK
Allowable Costs / Cost Principles Student Financial Aid Eligibility
Finding No. 2025-070 - An evaluation of the Office of Children’s Services (OCS) Online Resources for the Children of Alaska (ORCA) system controls identified an internal control weakness. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree,...
Finding No. 2025-070 - An evaluation of the Office of Children’s Services (OCS) Online Resources for the Children of Alaska (ORCA) system controls identified an internal control weakness. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DFCS agrees with the finding. Corrective Action (corrective action planned): OCS will be making modifications to the ORCA system that will automatically deactivate any user who has not logged in within 30 days during the ORCA update on 4 16 2026. Completion Date (list anticipated completion date): DFCS anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Nancy Miller, Finance Officer
View Audit 399484
Finding 1208532 (2025-054)
Material Weakness 2025
State of Alaska
AK
Special Tests & Provisions Significant Deficiency
Finding: 2025-054 - Per the 2025 Office of Management and Budget Compliance Supplement, if the state agency determines that an individual is not cooperating in regards to establishing paternity or related to a support order, “the TANF agency must (1) deduct an amount equal to not less than 25 percen...
Finding: 2025-054 - Per the 2025 Office of Management and Budget Compliance Supplement, if the state agency determines that an individual is not cooperating in regards to establishing paternity or related to a support order, “the TANF agency must (1) deduct an amount equal to not less than 25 percent from the TANF assistance that would otherwise be provided to the family of the individual, and (2) may deny the family any TANF assistance.” Questioned Costs: 4,650 (known questioned costs) Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance will present refresher training for child support cooperation protocols. The division will continue performing case reviews and randomly sample determinations to support staff eligibility determinations and to identify error trends and training opportunities. Case reviews that specifically target case documentation will be performed. The division will broadly message case documentation expectations as well as review those expectations in individual office meetings. The division will analyze its case documentation protocols and update them as necessary to ensure all relevant documentation supporting eligibility decisions are present in electronic case files. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner
View Audit 399484
Finding 1208530 (2025-052)
Material Weakness 2025
State of Alaska
AK
Matching / Level of Effort / Earmarking Special Tests & Provisions Reporting
Finding: 2025-052 - Sixteen of the sixty cases tested had insufficient documentation to verify work hours which resulted in these work activities being reported inaccurately in the ACF- 199 report. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Respo...
Finding: 2025-052 - Sixteen of the sixty cases tested had insufficient documentation to verify work hours which resulted in these work activities being reported inaccurately in the ACF- 199 report. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance will continue to perform case reviews and meet with applicable staff to go over results and offer training and coaching as needed. The division will incorporate targeted reviews that focus on work hour verification and documentation. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2027. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner
View Audit 399484
Finding 1208529 (2025-051)
Material Weakness 2025
State of Alaska
AK
Eligibility Subrecipient Monitoring Significant Deficiency
Finding: 2025-051 - Five of sixty Temporary Assistance for Needy Families (TANF) recipient case files - tested lacked adequate documentation to indicate that the participant met all eligibility criteria. The following errors were noted: • One case had the monthly benefit the individual calculated in...
Finding: 2025-051 - Five of sixty Temporary Assistance for Needy Families (TANF) recipient case files - tested lacked adequate documentation to indicate that the participant met all eligibility criteria. The following errors were noted: • One case had the monthly benefit the individual calculated incorrectly causing an underpayment to the individual. • One case lacked documentation to verify if an 18 year old was attending high school and expected graduation date. • Three cases did not contain a child support cooperation form that assigns to the State the rights the family member may have for support from any other person. Questioned Costs: 3,702 (known questioned costs); 759,673 (likely questioned costs) Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance will continue to perform case reviews and will randomly sample eligibility determinations to identify error trends and improve training opportunities. The division will present refresher training for child support cooperation protocols. Case reviews that specifically target income and case documentation will be performed. The division will broadly message case documentation expectations as well as review those expectations in individual office meetings. The division will analyze its case documentation protocols and update them as necessary to ensure all relevant documentation supporting eligibility decisions are present in electronic case files. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2027. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner
View Audit 399484
Finding 1208526 (2025-060)
Material Weakness 2025
State of Alaska
AK
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303
Finding: 2025-060 - DEC did not fully comply with Federal Funding Accountability and Transparency Act reporting requirements applicable to FY 25 Congressionally Mandated Projects subawards. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Of...
Finding: 2025-060 - DEC did not fully comply with Federal Funding Accountability and Transparency Act reporting requirements applicable to FY 25 Congressionally Mandated Projects subawards. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DEC agrees with the finding 2025-060. The errors and omissions were due to staff turnover, limitations of the legacy FSRS.gov reporting system, and insufficient review procedures. The FSRS platform allowed only one user per grant and lacked visibility for other staff, which contributed to reliance on PDF backups without timestamps. The incorrect subaward action dates were due to insufficient review procedures during the migration to the new and unfamiliar SAM.gov platform. DEC acknowledges the need for stronger internal controls and improved processes. Corrective Action (corrective action planned): DEC has taken steps to address the issues identified in the FFATA reporting process. To strengthen internal controls, DEC has further enhanced its existing written procedure by incorporating a visual verification checklist to ensure all data entry fields are accurate and submissions are complete. Staff have been trained on the new SAM.gov reporting and verification process to reduce the risk of errors. DEC will also implement a secondary review by verifying data entry directly in Sam.gov rather than relying on the PDF reports. As a final level of review the agency will conduct random audits on a sample of reports to verify compliance. Completion Date (list anticipated completion date): February 27, 2026. Agency Contact (name of person responsible for corrective action): Myra Pugh, Division of Water Administrative Operations Manager
View Audit 399484
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