Corrective Action Plans

Finding 34976 (2022-001)

Significant Deficiency 2022

Westhampton Beach Union Free School District

NY

Eligibility Significant Deficiency Internal Control / Segregation of Duties

This corrective action plan is in response to the school district?s external auditor?s Single Audit report dated June 30, 2022 prepared by R.S. Abrams & Co, LLP. 1. Recommendation: We recommend the district develop a system of internal control to have the maintenance of effort calculator reviewed an...

This corrective action plan is in response to the school district?s external auditor?s Single Audit report dated June 30, 2022 prepared by R.S. Abrams & Co, LLP. 1. Recommendation: We recommend the district develop a system of internal control to have the maintenance of effort calculator reviewed and approved with all supporting documentation by a responsible administrator prior to submitting it to the State. We also recommend the district officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. Corrective Action: For the past five years the District has utilized a third party to process and submit its maintenance of effort calculations through the PPS office. Moving forward the business office will process, maintain and submit the maintenance of effort calculations to the State. Anticipated Completion Date: March 2023 with oversight from the Assistant Superintendent for Business.

View Audit 38144

Finding 34974 (2022-001)

Significant Deficiency 2022

Island Park Union Free School District

NY

School Nutrition Programs Cash Management Reporting

Current Year Finding #2022-001- Repeat Finding for 2021-001 According to 2 CFR section 200.305(b)(5), when non-federal entities are funded under the reimbursement method, the entity should pay for costs for which reimbursement ...

Current Year Finding #2022-001- Repeat Finding for 2021-001 According to 2 CFR section 200.305(b)(5), when non-federal entities are funded under the reimbursement method, the entity should pay for costs for which reimbursement was requested prior to the date of the reimbursement request. During our audit, we noted the monthly claims for reimbursement were not compared to reports from the point of sale ("POS") system by an individual other than the preparer of the claims report prior to submission. We recommended that the district have an individual other than the preparer of the claims report, review the reports from the POS system prior to submission to verify that the number of meals claim based on actual meals served. Corrective Action: Effective July 30th, 2022, the Food Service Manager will prepare and review the meal count and meal reimbursement to the reports from the point-of-sale system, then prior to submittal will give to the reports from the POS system to the Business Administrator, Mr. Salvatore Carambia to verify and approve the reports from the POS system that the number of meals claimed was based on actual meals served.

View Audit 36444

Finding 34970 (2022-002)

Significant Deficiency 2022

Davinci Academy of Arts and Science

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? FEDERAL ALN 10.553, 10.555, AND 10.559 2022-002 Internal Control Over Compliance With Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? FEDERAL ALN 10.553, 10.555, AND 10.559 2022-002 Internal Control Over Compliance With Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster program. The Academy did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred, from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The Academy will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services exceeding $25,000 are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? The Academy?s Interim Executive Director, Holly Fischer. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Interim Executive Director, Holly Fischer, will ensure appropriate internal controls are in place to verify that any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 36442

Finding 34897 (2022-001)

Significant Deficiency 2022

Emergycare Inc.

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-001: Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to est...

Finding 2022-001: Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the federal award to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Recipients of Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded from their reporting certain amounts attributable to implicit price concessions. The adjustment needed within the PRF report to correct the exclusion of implicit price concessions decreased cumulative total year over year lost revenues from $2,727,305 to $2,471,405 on total cumulative reported on distributions of PRF funding of $1,161,130. Corrective Action Plan: EmergyCare Inc. agrees with the finding and has implemented controls sufficient to identify and correct errors prior to the completion of PRF reporting, which will include a review of the most recent guidance published by HRSA as well as a separate formal review and approval of the information being reported by an individual with an appropriate amount of knowledge surrounding the Provider Relief Fund. EmergyCare Inc. will update revenue the amounts reported in the Provider Relief Fund reporting portal during the next available reporting period. Contact Person: Abigail Johnson, Director of Finance 1926 Peach Street Erie, PA 16502 Expected Date of Resolution: The policies are expected to be updated effective March 1, 2023. The Provider Relief Fund reporting portal will be updated in the next available reporting period which ends March 31, 2023.

View Audit 32339

Finding 34895 (2022-001)

Significant Deficiency 2022

San Joaquin Delta Community College District

CA

Reporting Internal Control / Segregation of Duties Significant Deficiency

Views of Responsible Officials and Corrective Action Plan The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the fiscal quarterly reports and will collaborate with the Assistant Director of Financial Aid to ensure that the Student Aid reports are sub...

Views of Responsible Officials and Corrective Action Plan The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the fiscal quarterly reports and will collaborate with the Assistant Director of Financial Aid to ensure that the Student Aid reports are submitted and posted on time as well. The Director of Fiscal Services will ensure that the quarterly reports are timely.

View Audit 30237

Finding 34894 (2022-001)

Significant Deficiency 2022

South Dakota Housing Development Authority

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Federal Agency Name: U.S. Department of Treasury Program Name and CFDA #: CFDA #21.02...

Finding 2022-001 Federal Agency Name: U.S. Department of Treasury Program Name and CFDA #: CFDA #21.023 COVID-19 Emergency Rental Assistance Program (ERA) Finding Summary: For the quarterly and annual reports required by Department of Treasury for the ERA Program, there was no documented control in place for review of reports prior to submission. Responsible Individuals: Bridgette Loesch, SD Cares Housing Assistance Program Manager and Lorraine Polak, Executive Director Corrective Action Plan: The Emergency Rental Assistance Procedural Manual will be updated to include the two step process for reviewing quarterly and annual reports prior to submission. The SD Cares Housing Assistance Program Manager will gather the information to complete the reports. The Executive Director will review the draft reports and then submit the reports once they have been verified. Anticipated Completion Date: October 31, 2022

View Audit 31072

Finding 34865 (2022-004)

Significant Deficiency 2022

Giving Youth A Chance Initiative

TN

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Corrective Action ? Management will update the existing Internal Control policy which will include a secondary review of monthly meal claim reimbursements prior to resubmitting revised claims. Management will ensure that all revised claims will be submitted within the 60-day timeframe.

View Audit 24343

Finding 34864 (2022-003)

Significant Deficiency 2022

Giving Youth A Chance Initiative

TN

Questioned Costs Cash Management Significant Deficiency

Corrective Action ? Management will re-train and certify staff on the Internal Control policy.

View Audit 24343 Questioned Costs: $1

Finding 34744 (2022-002)

Significant Deficiency 2022

West Central Wisconsin Workforce Development Board, Inc.

WI

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

Earmarking Requirements Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Earmarking Requirements Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The entity has addressed this in the current year by providing additional training and expectations set forth to the subrecipient (WRI). Additionally, the Board has worked with DWD to ensure the requirement will be met in the current year. Name of the contact person responsible for corrective action: Jon Menz Planned completion date for corrective action plan: June 30, 2023 If involved agencies have any questions regarding this plan, please call Jon Menz at 715-235-8393

View Audit 36864

Finding 34737 (2022-001)

Significant Deficiency 2022

Florida Southern College

FL

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

2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: So that we do not have to rely upon other offices to notify the Financial Aid Office of students not returning, the College has developed a report to detect this condition. We ran the report and no additional students were found to be in this condition. At a minimum, this report will be run on a monthly basis. Name(s) of the contact person(s) responsible for corrective action: William Healy Planned completion date for corrective action plan: July 2022

View Audit 33995

Finding 34727 (2022-001)

Significant Deficiency 2022

Ecology Education, Inc.

ME

Student Financial Aid Reporting Significant Deficiency

Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance ...

Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance supplement (2 CFR PART 200, APPENDIX XI) which applies to most federal awards including USDA RD financing. Management understands this supplement is issued annually and can be obtained online. Specific review includes the matrix for federal programs on page 21, and details for ALN 10.766 (USDA Community facilities loans) which begins on page 275. Management has prioritized preparing written policies in direct alignment of the 2022 compliance supplement related to internal control and compliance with federal award requirements. The relevant compliance requirements for TES for 2022 for which policies are being drafted related to the USDA RD Community Facilities Program loan include reporting, reserve account funding, and minimum insurance and bonding coverage, per the agreement with USDA. Specific controls over compliance with these requirements will be documented.

View Audit 34660

Finding 34716 (2022-001)

Significant Deficiency 2022

Coos County Family Health Services, Inc.

ME

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Brenda Ladd-Front Office Manager Brandon Gilbert-Compliance Officer Corrective Ac...

Finding Number: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Brenda Ladd-Front Office Manager Brandon Gilbert-Compliance Officer Corrective Action Planned: 1. The Front Office Manager will provide additional training to the Front Desk/Reception Staff. 2. Assign the Compliance Officer the task of performing monthly audits on 25 random sliding fee charges to verify patient eligibility and discount. The results of the monthly audits will be reported to the Chief Executive Officer, Chief Financial Officer, and the Revenue Cycle Manager. Anticipated Completion Date: 1. Retraining of Front Desk/Reception will begin immediately. 2. Monthly audits of 25 random sliding fee charges will begin immediately.

View Audit 32420

Finding 34682 (2022-003)

Significant Deficiency 2022

Suffolk County, New York

NY

Questioned Costs Eligibility Student Financial Aid

REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are ...

REFERENCE # 2022-003 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program ADOPTION ASSISTANCE TITLE IV-E (Assistance Listing # 93.659) Identification Number(s) 18000 Finding New York State has enacted legislation which allows payments to be made for the care and maintenance of children when they are adopted. Suffolk County Department of Social Services (the ?Department?) provides a monthly adoption subsidy payment mandated by law for the care, maintenance, and/or medical needs of a child who fits the definition of handicapped or hard-to-place as defined by New York State law and regulations. Subsidy payments are available to all eligible children until the age of 21 regardless of the adoptive parent?s income. These payments are discontinued only when it is determined by a social service official that the adoptive parent(s) is no longer legally responsible for the support of the child or that the child is no longer receiving any support from the parent(s). Of the sixty (60) files selected for testing: ? Five (5) case file did not include the Home Studies narrative; and one (1) case file did not include the Criminal check form. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the adoption assistance case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan With regards to the Criminal check form: Corrective Action Plan: It was found that one (1) case file did not include the criminal check form. The criminal check forms for this case was conducted when the children were in Foster Care and the results were included in the Foster Home record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The criminal record check is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. With regards to the Home Study narrative: Corrective Action Plan: It was found that five (5) cases did not include the Home Study narrative. The Home Study narratives for these case files were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home records are purged after eight (8) years of the home closing and no longer available. Currently: The Home Study narrative is included in the Adoption Subsidy file upon adoption as well as maintained in our Adoption vendor files. Action Date Record Check ? 2018 Home Study ? 2021 Final Implementation Date Record Check ? 2039 Home Study ? 2042 Name And Phone # Of Person Responsible For Implementation Carleen Newlands, Division Administrator 631-854-9626

View Audit 31089 Questioned Costs: $1

Finding 34680 (2022-004)

Significant Deficiency 2022

Suffolk County, New York

NY

Questioned Costs Eligibility Subrecipient Monitoring

REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Ene...

REFERENCE # 2022-004 ELIGIBILITY FOR INDIVIDUALS ? NONCOMPLIANCE Program LOW-INCOME HOME ENERGY ASSISTANCE (ALN # 93.568) Identification Number(s) 21-LCM-15, 21-LCM-23, 22-LCM-06, and 23-LCM-01 Finding The New York State Office of Temporary and Disability Assistance is responsible for Low-Income Energy assistance programs that provide assistance and support to eligible families and individuals. The Home Energy Assistance Program (HEAP) helps eligible New Yorkers heat and cool their homes. An eligibility family may receive one regular HEAP benefit per program year and could also be eligible for emergency HEAP benefits if you are in danger of running out of fuel or having utility service shut off. Of the sixty (60) files selected for testing: ? One (1) case file did not include the required documentation to support eligibility for HEAP. Therefore, we were not able to determine if the eligible participants met all the eligibility criteria. Questioned Costs Cannot be determined. Recommendation We recommend the Department strengthen its monitoring controls over the Low-Income Home Energy case files to ensure the timely and accurate determination of eligibility. Corrective Action Plan Staff will be reminded of the importance of scanning all applications and required documentation into the Imaging and Enterprise Document Repository to ensure that a complete and accurate case file is kept electronically for all cases. Action Date 9/20/2023 Final Implementation Date 2024 Name And Phone # Of Person Responsible For Implementation Loreta Keller 631-854-9920

View Audit 31089 Questioned Costs: $1

Finding 34664 (2022-003)

Significant Deficiency 2022

Fort Bragg Schools Cafeteria Fund

NC

Cash Management School Nutrition Programs Significant Deficiency

Finding: 2022-003 Cash Management Name of Contact Person: Ms. Robin Norwood Corrective Action: Automation clerk will work with NAF administration personnel to provide management of cash. Proposed Completion Date: August 21, 2023

View Audit 34592

Finding 34663 (2022-002)

Significant Deficiency 2022

Fort Bragg Schools Cafeteria Fund

NC

Internal Control / Segregation of Duties Significant Deficiency

Finding: 2022-002 Segregation of Duties Name of Contact Person: Mike Riles and John McKnight Corrective Action: Duties will be divided equally within the Central Office. Proposed Completion Date: August 21, 2023

View Audit 34592

Finding 34662 (2022-001)

Significant Deficiency 2022

Fort Bragg Schools Cafeteria Fund

NC

Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-001 Financial Statement Preparation Name of Contact Person: Ms. Robin Norwood Corrective Action: The Financial administration portion of the office will be turned over to NAF (Non appropriated Funds) at the start of school. Proposed Completion Date: August 21, 2023

View Audit 34592

Finding 34659 (2022-002)

Significant Deficiency 2022

Dallas County

TX

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-02: Control and Compliance Finding ? Significant Deficiency Coronavirus State and Local Fiscal Recovery Funds ? Reporting ALN #21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Recommendation? Management should ensure that they have a mechanism for tracking the reporti...

Finding 2022-02: Control and Compliance Finding ? Significant Deficiency Coronavirus State and Local Fiscal Recovery Funds ? Reporting ALN #21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Recommendation? Management should ensure that they have a mechanism for tracking the reporting requirements and activity occurring in each reporting period. Management should also ensure all submitted reports are properly reviewed for all reporting requirements. Responsible Party?Charles Reed, Hector Faulk, and Darcy Cohen ? ARP Team Corrective Action Plan? The Department agrees with the finding of the single audit and will implement the following: 1. Increase frequency of meetings with Grants Audit staff from monthly to biweekly to ensure approved projects and budgeted amounts are in the General Ledger/PPM module, that is used to provide cumulative obligations and expenditures reports including discussion of any reconciliation items as regards to reporting. 2. Continue to ensure Grants Audit reviews and approves quarterly and annual reports for timely submission to the U.S. Treasury by ARP Team 3. There will be two preparers of each report- the Senior Policy Analyst and the Special Projects Manager- to help capture all grant activity, including the reporting period obligations and expenditures. 4. ARP Team Director (Assistant County Administrator) will review draft reports and document the review before submission to confirm they meet all reporting requirements and accurately reflect cumulative obligations and expenditures. 5. ARP Management will meet biweekly to discuss the tracking of grant activity for each reporting period and any updated or new reporting requirements.

View Audit 32407

Finding 34656 (2022-003)

Significant Deficiency 2022

Dallas County

TX

Cash Management HUD Housing Programs Significant Deficiency

Finding 2022-03: Special Tests ? Required Certifications and HUD Approvals and Environmental Reviews ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants Recommendation? Management should ensure that they have a mechanism ...

Finding 2022-03: Special Tests ? Required Certifications and HUD Approvals and Environmental Reviews ? Significant Deficiency in Controls over Compliance and Noncompliance ALN #14.218? Community Development Block/Entitlement Grants Recommendation? Management should ensure that they have a mechanism for storing and backing up documentation pertaining to environmental review Responsible Party? Department of Planning and Development Corrective Action Plan? ? A Planning and Development staff member will attend HUD trainings on environmental reviews. That staff will complete environmental reviews before acceptance by supervisory staff and before any federal funds are expended. ? Beginning in FY23-24 all upcoming environmental reviews, including exempt activities, will be on HEROS, the system of record for HUD environmental reviews. Planning and Development will begin to implement these corrective actions immediately or on the timeline identified in the corrective action itself. Responsible Party: Luis Tamayo, Director of Planning and Development

View Audit 32407

Finding 34647 (2022-001)

Significant Deficiency 2022

South Carolina Victim Assistance Network

SC

HUD Housing Programs Reporting Significant Deficiency

THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS.

View Audit 29882

Finding 34645 (2022-001)

Significant Deficiency 2022

March of Dimes INC

VA

Cash Management Significant Deficiency § 200.303

Due to transitions in personnel and systems, written support for the approval of a request for reimbursement was not available. A new Director of Grants Accounting was hired in August 2023 and has reviewed and been trained on the cash management policy. Effective October 2023, written supporting d...

Due to transitions in personnel and systems, written support for the approval of a request for reimbursement was not available. A new Director of Grants Accounting was hired in August 2023 and has reviewed and been trained on the cash management policy. Effective October 2023, written supporting documentation of the review and approval of requests for reimbursement will be obtained and maintained by Grant Accounting staff, in accordance with March of Dimes policy and federal cash management requirements.

View Audit 24184

Finding 34632 (2022-020)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Special Tests & Provisions Eligibility Significant Deficiency § 200.303

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2022-020 Medicaid Cluster, COVID-19 ? Medicaid Cluster, Children?s Health Insurance Program ? Assistance Listing No. 93.775, 93.777, 93.778, 93.767 ...

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2022-020 Medicaid Cluster, COVID-19 ? Medicaid Cluster, Children?s Health Insurance Program ? Assistance Listing No. 93.775, 93.777, 93.778, 93.767 Action taken in response to the finding: MassHealth agrees with the recommendation and notes that all the identified findings relate to MassHealth?s Dental Third-Party Administrator DentaQuest. To address the findings and recommendation, MassHealth will require DentaQuest to implement a corrective action plan to review and improve internal controls for the retention of provider enrollment documentation. As part of this corrective action plan, MassHealth will require DentaQuest to ensure that all required documents are obtained and retained during validation and revalidation processes for both individual and group practices. To support this, DentaQuest will also be required to provide additional training to its provider enrollment staff on document retention. Name of the contact person responsible for corrective action: Tuyen Vu, Dental Program Manager Planned completion date for corrective action plan: EHS plans the completion date for the corrective action plan in July 2024.

View Audit 31118

Finding 34629 (2022-019)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-019 Low-Income Home Energy Assistance, COVID-19 ? Low-Income ...

DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT 2022-019 Low-Income Home Energy Assistance, COVID-19 ? Low-Income Home Energy Assistance ? Assistance Listing No. 93.568 Action taken in response to the finding: The Department of Housing and Community Development (DHCD) implemented new policies and procedures for LIHEAP reporting requirements necessary to ensure the reports are submitted timely and with accurate data to US HHS reporting systems. The DHCD Community Service Unit Manager, or their delegee, will coordinate with the LIHEAP Coordinator and/or other staff as needed to track deadline dates for all LIHEAP reports. Additionally, prior to submission all reports will be reviewed and verified against data sources by a Community Service staff member not involved in the creation of the reports. Name of the contact person responsible for corrective action: Ed Kiely, Community Service Unit Manager Planned completion date for corrective action plan: June 1, 2023

View Audit 31118

Finding 34625 (2022-017)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-017 COVID-19 ? Elementary and Secondary School Emergency Relief...

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-017 COVID-19 ? Elementary and Secondary School Emergency Relief Fund (ESSER), COVID-19 ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) ? Assistance Listing No. 84.425D, 84.425U Action taken in response to the finding: DESE will review, enhance procedures and internal controls to ensure that all required subawards are reported timely to FSRS no later than the end of the month following the month of issuance. Specifically; (1) update procedures to ensure that DESE maintains all supporting documentation for report delays due to FSRS rejections and issues that arise during the reporting process that may cause delays in timely reporting; and (2) Incorporating other DESE units and staff in resolving reporting issues to avoid reporting delays. Name of the contact person responsible for corrective action: Robert Curtin, Associate Commissioner of DATA, Donna Shannon, Director of Financial Services, Robert McDonald, Federal Grants Manager, Jeffrey Benbenek, Director of Audit & Compliance Planned completion date for corrective action plan: July 1, 2023

View Audit 31118

Finding 34624 (2022-016)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-016 COVID-19 ? Elementary and Secondary School Emergency Relief Fund (ESSER), COVID-19 ? American Rescue Plan ? Elementary and Secondary S...

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-016 COVID-19 ? Elementary and Secondary School Emergency Relief Fund (ESSER), COVID-19 ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) ? Assistance Listing No. 84.425D, 84.425U Action taken in response to the finding: DESE has enhanced policies and procedures to ensure the Annual Report has amounts reported are verified with supporting documentation. In addition, DESE corrected all 1st year reporting errors for both the Year 2 and Year 3 Annual Reports submitted to the U.S. Department of Education and all amounts were verified with supporting documentation for accuracy. Name of the contact person responsible for corrective action: Julia Jou, Director of Budget, Jeffrey Benbenek, Director of Audit & Compliance Planned completion date for corrective action plan: July 1, 2023

View Audit 31118

Corrective Action Plans

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