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Corrective Action Plans

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Finding 1191218 (2025-005)
Material Weakness 2025
Puerto Rico Highways and Transportation Authority
PR
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding Reference 2025-05 Corrective Action Plan: The Authority implemented the following actions in March 2026 to ensure compliance with the Davis-Bacon Act and strengthen payroll certification process: On March 11, 2026, all personnel of the Construction Office receive adequate training on Davis-B...
Finding Reference 2025-05 Corrective Action Plan: The Authority implemented the following actions in March 2026 to ensure compliance with the Davis-Bacon Act and strengthen payroll certification process: On March 11, 2026, all personnel of the Construction Office receive adequate training on Davis-Bacon Act requirements and payroll certification processes. On March 20, 2026, the Authority prepared a formal communication to reinforce the compliance with the Davis Bacon Act and to provide updated forms and instructions for completing certification payroll process. On March 3, 2026, the Authority contracted external consultants to enhance monitoring procedures over contractors and subcontractors, including timeliness tracking of properly certified payroll on a weekly basis and follow-up on missing or incomplete documentation Responsible: Mr. Emilio Garay, PE, Construction Office Director Planned Implementation Date: In process. Expected to be completed on or before June 30, 2026.
View Audit 395336
Finding 1191217 (2025-004)
Material Weakness 2025
Puerto Rico Highways and Transportation Authority
PR
Subrecipient Monitoring § 200.303 § 200.332
Finding Reference 2025-04 Corrective Action Plan: The Authority will implement the following plan to perform this sub recipient monitoring within the required threeyear cycle established in its State Management Plan: 1. Scheduled On-site Monitoring Visit Scheduled for June 1 O, 2026 The visit will i...
Finding Reference 2025-04 Corrective Action Plan: The Authority will implement the following plan to perform this sub recipient monitoring within the required threeyear cycle established in its State Management Plan: 1. Scheduled On-site Monitoring Visit Scheduled for June 1 O, 2026 The visit will include programmatic, financial, and compliance reviews in accordance with FTA requirements and 2 CFR 200 2. Pre-visit Desk Review A comprehensive desk review will be conducted prior to the visit, including financial reports, subrecipient agreements, audit reports, and prior monitoring documentation 3. Standardized Monitoring Procedures ' The Authority will use an Oversight Review Checklist to ensure consistency, compliance, and proper documentation. 4. Monitoring Report Issuance A monitoring letter will be issued within 30 days of the visit, detailing findings, concerns, and required corrective actions, if applicable. 5, Follow-up and Resolution The Subrecipient will be required to submit a CAP, if findings are identified. The Authority will conduct follow-up procedures until full resolution is achieved. Preventive Measures The Authority will implement the following measures to prevent recurrence of this finding: Establish and maintain a risk-based Oversight Visit Schedule Ensure inclusion of: Subrecipients receiving reimbursement-based funding Subrecipients identified as high-risk based on financial, operational, or compliance factors Strengthen internal controls to ensure adherence to monitoring cycles Maintain centralized and complete documentation of all monitoring activities Responsible: Ora. Norma L. Garcf a Lebron, Management Officer, Federal Coordination Office Luis F. Colon Morales, Director, Federal Coordination Office Planned Implementation Date: In process. Expected to be completed on or before July 31, 2026.
View Audit 395336
Finding 1191216 (2025-003)
Material Weakness 2025
Puerto Rico Highways and Transportation Authority
PR
Internal Control / Segregation of Duties Subrecipient Monitoring
Finding Reference 2025-03 Corrective Action Plan: The Authority has assigned an Analyst and a Supervisor the responsibility of monitoring compliance with all federal requirements related to the reporting process of these funds. In addition, an adequate training will be provided to the personnel invo...
Finding Reference 2025-03 Corrective Action Plan: The Authority has assigned an Analyst and a Supervisor the responsibility of monitoring compliance with all federal requirements related to the reporting process of these funds. In addition, an adequate training will be provided to the personnel involved in the administration of this program. The Authority has also implemented the following procedure to ensure accurate financial reporting and supervision: The Analyst will prepare the reports in accordance with the work plan and submit them to the Supervisor for review and approval. The Supervisor will review the reports and will send an email confirming the approval. Once approved, the Analyst will send the reports to the pass though entity. Responsible: Mrs. Johanna Perez Falcon, Acting Director of the Office of Budget Planned Implementation Date: Completed.
View Audit 395336
Finding 1191185 (2025-003)
Material Weakness 2025
Eastern Michigan University
MI
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.332
Condition: The University could not provide evidence of conducting a formal risk assessment of subrecipients, nor was there documentation showing that the subrecipient’s SAM.gov registration was reviewed or it's most recent Single Audit report. Additionally, the University did not document ongoing m...
Condition: The University could not provide evidence of conducting a formal risk assessment of subrecipients, nor was there documentation showing that the subrecipient’s SAM.gov registration was reviewed or it's most recent Single Audit report. Additionally, the University did not document ongoing monitoring procedures or retain records. The University relied on information self-reported by the subrecipient without independently validating or documenting the required monitoring steps. Planned Corrective Action: At the subrecipient proposal development stage, the University currently requires subrecipients to certify in writing that they are not excluded or disqualified from receiving Federal Funds. However, to strengthen verification controls over subrecipient eligibility, the University Purchasing Department will add debarment reviews for subrecipients at the time a purchase requisition is initiated. Contact person responsible for corrective action: Joel Clendenin, Grants Manager Anticipated Completion Date: 6/30/2026
View Audit 395317
Finding 1191129 (2025-001)
Material Weakness 2025
Dekalb County Board of Education
GA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430
Despite the high overall accuracy rate, the District is taking immediate steps to address identified compensation and documentation issues. We have corrected pay scale deficiencies to ensure employees receive proper compensation and implemented additional review controls to prevent future errors. We...
Despite the high overall accuracy rate, the District is taking immediate steps to address identified compensation and documentation issues. We have corrected pay scale deficiencies to ensure employees receive proper compensation and implemented additional review controls to prevent future errors. We have also strengthened our account coding procedures to ensure compensation charges are applied to the appropriate funding sources. Additionally, we have updated our digital time-tracking approval workflow to require contemporaneous authorization and improve documentation retention for all supplemental and retrospective compensation. Estimated Completion Date: March 31, 2026 Contact Person: Byron Schueneman, Chief Financial Officer
View Audit 395301
Finding 1191101 (2025-014)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal Medicare and Medicaid survey requirements. Corrective Action Plan as Reported by the Department of Public Health: The Facility Licensing and Investigations Section (FLIS) continues t...
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal Medicare and Medicaid survey requirements. Corrective Action Plan as Reported by the Department of Public Health: The Facility Licensing and Investigations Section (FLIS) continues to recruit and train surveyors to fill vacancies. DPH is working to ameliorate the backlog of recertification surveys before the end of FFY 2026, and the complaint project is continuing. The Department’s efforts are dependent on several staffing and training variables, including hiring, turnover, and other extenuating circumstances (e.g. the need to respond to emergent issues). Department of Public Health Anticipated Completion Date: September 30, 2026 Department of Public Health Contact Person: Jennifer Olsen-Armstrong, Section Chief, Facility Licensing and Investigation Section (860) 509-7520 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Public Health. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nicole Godburn, Fiscal Administrative Manager 2 (860) 424-5393
View Audit 395257
Finding 1191090 (2025-350)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Recommendation: The Department of Emergency Services and Public Protection should strengthen internal controls and promptly report subawards in compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Emergency Services and Publ...
Recommendation: The Department of Emergency Services and Public Protection should strengthen internal controls and promptly report subawards in compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Emergency Services and Public Protection: DESPP does not agree with this finding. DESPP utilizes the federally designated FFATA reporting system (SAM.gov) for all FFATA reporting. This system does not possess the capability for any layered review or approval of information prior to upload or post submission. The system has no reporting mechanism to review information input into this system. Further, the system does not maintain capability to track the dates of changes and it records over upload dates at future submission timeframes. These issues have been repeatedly brought to the attention of both SAM.gov administrators at the federal level and DESPP’s FEMA funding agencies. In response to a similar finding by FEMA, DESPP provided the attached information, after which FEMA closed the DESPP finding. DESPP will continue to attempt to work with SAM.gov administrators to advocate for modifications to the FFATA reporting system to address these concerns, but is unable to address them unilaterally without federal agency intervention. Anticipated Completion Date: N/A Department of Emergency Services and Public Protection Contact Person: Kathleen Duffy, Fiscal Administrative Manager 2 kathleen.duffy@ct.gov Dana Conover, Emergency Management Program Supervisor dana.conover@ct.gov (860) 883-3904
View Audit 395257
Finding 1191088 (2025-201)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring § 200.332
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients of the Ryan White HIV/AIDS Program Part B. Corrective Action Plan as Reported by the Department of Public Health: The Management Assurance U...
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients of the Ryan White HIV/AIDS Program Part B. Corrective Action Plan as Reported by the Department of Public Health: The Management Assurance Unit will implement an updated financial review program that will be curated in the agency’s auditing software. Management Assurance will ensure the reviews comply with current Federal guidance and are completed timely. The Management Assurance supervisor will ensure the financial reviewer is trained on the use of the new auditing software and the updated financial review program. Anticipated Completion Date: Fully implemented software and financial review program: no later than March 01, 2026. Fully trained financial reviewer: no later than May 01, 2026. Completed financial reviews: no later than December 31, 2026. Department of Public Health Contact Person: Ryan Wenzel, Supervising Accounts Examiner ryan.wenzel@ct.gov (860) 509-7822
View Audit 395257
Finding 1191087 (2025-200)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Recommendation: The Department of Public Health should strengthen internal controls over cash management to ensure that federal drawdowns align with the immediate cash needs to administer the program. Corrective Action Plan as Reported by the Department of Public Health: Management Assurance and Fis...
Recommendation: The Department of Public Health should strengthen internal controls over cash management to ensure that federal drawdowns align with the immediate cash needs to administer the program. Corrective Action Plan as Reported by the Department of Public Health: Management Assurance and Fiscal have worked together to identify gaps and inefficiencies in the drawdown tool. Management Assurance will periodically evaluate the drawdown tool’s usefulness and effectiveness as a cash management internal control. Fiscal will continue to monitor grant draws through the use of the improved drawdown tool. Anticipated Completion Date: Ongoing Department of Public Health Contact Person: Chuma Amechi, Fiscal Administrative Manager chukwuma.amechi@ct.gov (860) 509-7233 Ryan Wenzel, Supervising Accounts Examiner ryan.wenzel@ct.gov (860) 509-7822
View Audit 395257
Finding 1191086 (2025-026)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.301 § 200.303 § 200.334
Recommendation: The Department of Social Services should strengthen internal controls over performance and special reporting for the Money Follows the Person Rebalancing Demonstration to ensure it maintains data to support figures reported to the Department of Health and Human Services. Corrective A...
Recommendation: The Department of Social Services should strengthen internal controls over performance and special reporting for the Money Follows the Person Rebalancing Demonstration to ensure it maintains data to support figures reported to the Department of Health and Human Services. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and is taking steps to strengthen internal controls over performance monitoring and special reporting for the Money Follows the Person (MFP) Rebalancing Demonstration. DSS is implementing a secure SharePoint repository to centrally maintain, organize, and track all documentation supporting the MFP Work Plan and the MFP Semi-Annual Report. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012
View Audit 395257
Finding 1191085 (2025-025)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Eligibility Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.403
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Money Follows the Person Rebalancing Demonstration services in accordance with federal laws, award terms and conditions, and the Money Follows the Person Operational ...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Money Follows the Person Rebalancing Demonstration services in accordance with federal laws, award terms and conditions, and the Money Follows the Person Operational Protocol. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees in part with this finding. Condition #1: DSS agrees that participation end dates were not updated timely due to cross-system manual entry limitations. Reconciliation procedures and supervisory oversight will be strengthened. Condition #2: DSS agrees that participation suspensions were not consistently reflected across systems due to timing delays. Monitoring and real-time reconciliation controls will be enhanced. Condition #3: DSS agrees approved costs exceeded institutional thresholds in limited cases. Variances were clinically justified, reviewed, and authorized. DSS will strengthen documentation and internal protocols to ensure clearer policy alignment. Condition #4: DSS agrees that the documentation was incomplete in one instance. Internal review standards will be reinforced to ensure comparative cost analyses are consistently documented. Please note, the Department will not be returning the questioned costs associated with this finding. According to federal regulations, recoveries based on eligibility errors can only be pursued when identified by programs operating under Centers for Medicare and Medicaid Services’ (CMS) Payment Error Rate Measurement program, per section 1903(u) of the Social Security Act and regulations at Title 42 CFR Part 431, Subpart Q. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012
View Audit 395257
Finding 1191064 (2025-032)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring
Recommendation: The Department of Housing should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients for the Social Services Block Grant program. As the lead agency for SSBG, the Department of Social Services should strengthen procedures to monito...
Recommendation: The Department of Housing should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients for the Social Services Block Grant program. As the lead agency for SSBG, the Department of Social Services should strengthen procedures to monitor how other state agencies address known deficiencies identified in Statewide Single Audit reports. Corrective Action Plan as Reported by the Department of Housing: DOH agrees with this finding. DOH did contract with a third-party entity to complete all programmatic monitoring and review of financial expenditures documented in the most recent financial report submitted by the provider to DOH and all agencies were monitored. Some agencies did not submit financial reports in a timely manner. DOH did reach out multiple times to get these reports from the providers by the due date but we were unsuccessful. Due to staffing constraints, DOH was not able to schedule in person monitoring visits to those entities that did not submit timely financial reports. During FY-2025, we successfully transitioned to CORE-Uniform Chart of Accounts (UCOA) financial reporting. This transition will help both the provider with submitting timely reports and DOH reviewing it. Currently, CORE doesn’t allow uploads of supported documentation. However, we are actively working with the Office of Policy and Management (OPM) on a solution and if successful, the task of financial review no longer needs to be outsourced to a third-party and it can be done internally. Department of Housing Anticipated Completion Date: June 30, 2026 Department of Housing Contact Person: Steve DiLella, Program Manager (860) 270-8081 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and with DOH’s proposed corrective action plan. The Department will schedule status meetings with DOH to ensure timely reporting in addition to the memorandum of agreement (MOA) year end reporting requirement. The Department will draft a corresponding quarterly report tracking tool to ensure reporting deliverable oversight and follow up of the DOH contractors. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Cassandra Norfleet-Johnson, Program Administrative Manager (860) 424-5408
View Audit 395257
Finding 1191060 (2025-031)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring § 200.332
Recommendation: The Department of Social Services should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Low-Income Home Energy Assistance Program. Corrective Action Plan as Reported by the Department of Social Services: The Department agr...
Recommendation: The Department of Social Services should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Low-Income Home Energy Assistance Program. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and is in the process of hiring an additional staff member to assist with subrecipient monitoring. The LIHEAP unit is developing collaboration and cross-training by incorporating program liaisons to monitor portions of the financial requirements which coincide with program fuel slip monitoring reviews. The Department is creating a financial review tool to ensure consistency in the review of data to document in the financial report output. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Cassandra Norfleet-Johnson, Program Administrative Manager (860) 424-5408
View Audit 395257
Finding 1191059 (2025-030)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Recommendation: The Department of Social Services should strengthen internal controls regarding prompt subaward reporting to ensure compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees ...
Recommendation: The Department of Social Services should strengthen internal controls regarding prompt subaward reporting to ensure compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. DSS has an internal process in place to review Federal Funding Accountability and Transparency Act reporting obligations monthly for timely reporting. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nelida Maldonado, Fiscal Administrative Manager 2 (860) 424-5461
View Audit 395257
Finding 1191057 (2025-021)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332
Recommendation: The Department of Children and Families should develop procedures to monitor payments to Youth Service Bureaus and strengthen internal controls to ensure compliance with the federal regulations for monitoring subrecipients of the Temporary Assistance for Needy Families program. As th...
Recommendation: The Department of Children and Families should develop procedures to monitor payments to Youth Service Bureaus and strengthen internal controls to ensure compliance with the federal regulations for monitoring subrecipients of the Temporary Assistance for Needy Families program. As the lead agency for TANF, the Department of Social Services should strengthen procedures to ensure that supporting state agencies fulfill their responsibilities in their memorandum of understanding and comply with all federal TANF requirements. Corrective Action Plan as Reported by the Department of Children and Families: DCF agrees with this finding and will improve its internal review process to include Youth Services Bureaus and capture all subrecipients' federal single audits. Department of Children and Families Anticipated Completion Date: June 30, 2026 Department of Children and Families Contact Person: Theodore Sandfod, Director of Program Monitoring & Fiscal Review (860) 218-8905 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. As the lead agency for TANF, DSS will strengthen procedures by requiring DCF to complete and share activities that verify subrecipients meet their audit requirements each fiscal year. DSS worked with an outside agency to review and enhance its subrecipient monitoring procedures. The outcome of this collaboration included training for DSS staff on subrecipient monitoring requirements, communicating expectations to subrecipients about monitoring expectations, a standardized data request, and the creation of a subrecipient monitoring toolkit to be utilized by DSS and its partners. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
View Audit 395257
Finding 1191056 (2025-020)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring Reporting Procurement, Suspension & Debarment
Recommendation: The Department of Social Services and Department of Children and Families should strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. As the lead agency for the Temporary Assistance for Needy Families P...
Recommendation: The Department of Social Services and Department of Children and Families should strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. As the lead agency for the Temporary Assistance for Needy Families Program, the Department of Social Services should strengthen procedures to ensure that supporting state agencies fulfill their responsibilities in their memorandum of understanding and comply with all federal TANF requirements. Corrective Action Plan as Reported by the Department of Children and Families: DCF agrees with this finding and will continue to work the DSS to strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act (TANF) reporting requirements. Department of Children and Families Anticipated Completion Date: June 30, 2026 Department of Children and Families Contact Person: Barbara Crouch, Assistant Chief of Fiscal/Administrative Services (959) 465-9722 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Children and Families. DSS will continue to work with DCF to strengthen internal controls and procedures to ensure compliance in fulfilling the responsibilities of the Federal Funding Accountability and Transparency Act reporting requirements. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nelida Maldonado, Fiscal Administrative Manager 2 (860) 424-5461
View Audit 395257
Finding 1191046 (2025-575)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.306 § 200.332
Recommendation: The Judicial Branch should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Crime Victim Assistance program. Corrective Action Plan as Reported by the Judicial Branch: The Judicial Branch Office of Victim Services (OVS) agre...
Recommendation: The Judicial Branch should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Crime Victim Assistance program. Corrective Action Plan as Reported by the Judicial Branch: The Judicial Branch Office of Victim Services (OVS) agrees to strengthen its internal controls as described below to comply with federal subrecipient monitoring requirements for the Victims of Crime Act Assistance (VOCA) Program. In 2025, OVS performed site visits for four VOCA-funded programs and completed financial-desk reviews of monthly or quarterly financial reports for all programs. That year, OVS experienced personnel turnover in its three-employee Fiscal Services Unit, notably the separation from state service of a Program Manager and a Court Planner, who together performed OVS’ programmatic site visits of VOCA-funded programs. Also, there was a significant increase in workload resulting from OVS’ contributions to the 2024-2025 VOCA request-for-proposal process. In response, staff outside the unit contributed while managing other assigned duties, a Program Manager and Grants and Contract Specialist were hired to restore the unit to its three-employee configuration, the new employees received training on subrecipient monitoring policies and procedures, and a revised subrecipient site visit plan was developed and has begun being implemented. To strengthen internal controls, OVS has developed a revised site visit plan for the remaining VOCA-funded programs scheduled to receive site visits in 2025. April 15, 2026, is the anticipated date for OVS to complete the site visits. OVS has completed sending letters to the subrecipients operating the VOCA-funded programs. The letters request supporting documentation, which is programmatic and financial in nature, in accordance with OVS administrative policy and procedure. Also, the letters inform subrecipients that site visits will commence in accordance with a revised site visit plan. Anticipated Completion Date: April 15, 2026 Judicial Branch Contact Person: Marc Pelka, Office of Victim Services Director marc.pelka@jud.ct.gov (860) 263-2760
View Audit 395257
Finding 1191037 (2025-801)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Special Tests & Provisions Subrecipient Monitoring Eligibility
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient and current documentation to support the reasonableness of rent for the Continuum of Care Program. Corrective Action Plan as Reported by the Department o...
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient and current documentation to support the reasonableness of rent for the Continuum of Care Program. Corrective Action Plan as Reported by the Department of Mental Health and Addiction Services: DMHAS Housing and Homeless Services Unit verbally instructed providers that they must complete, prior to client move-in, accurately, sign and retain documentation regarding the comparable units when completing the Rent Reasonableness on December 17, 2024. On December 24, 2024 and December 19, 2025, these instructions were sent to the providers via email. On February 4, 2025, DMHAS updated the CoC Operations Guide with the full instructions for completing the Rent Reasonableness and the retention of supporting documentation. DMHAS will continue to randomly review a sample of Rent Reasonable documents throughout the year and will provide training and technical assistance to providers on the completion and retention of Rent Reasonableness documentation. Anticipated Completion Date: June 30, 2026 Department of Mental Health and Addiction Services Contact Person: Alice Minervino, Director, Housing and Homeless Services Alice.minervino@ct.gov (860) 418-6942
View Audit 395257
Finding 1191019 (2025-026)
Material Weakness 2025
State of Delaware
DE
Subrecipient Monitoring Procurement, Suspension & Debarment Material Weakness § 200.303
Reference Number: 2025-026 Prior Year Finding: 2024-025 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Awar...
Reference Number: 2025-026 Prior Year Finding: 2024-025 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Award Number and Year: H79TI085764 (9/30/2022 – 9/29/2024) 6H79TI085764 (9/30/2023 – 9/29/2025) 5H79TI083305 (9/30/2024 – 9/29/2027) Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has reviewed the FFATA reporting requirements and evaluated the procedures in place for identifying and reporting subawards in SAM.gov. During the audit period, the Division relied on existing processes that did not include a formalized secondary review to ensure all reportable subawards were submitted within the required timeframe. In response to this finding, the Division has implemented enhanced internal controls and monitoring procedures to ensure compliance with FFATA reporting requirements. These actions include: • Development of a standardized FFATA tracking log to monitor all subawards issued under applicable federal programs. • Implementation of a secondary review process to verify that all reportable subawards meeting FFATA thresholds are identified and submitted in SAM.gov within required deadlines. • Coordination between program and fiscal staff to confirm subaward execution dates, amounts, and reporting applicability prior to the reporting deadline. • Periodic review of SAM.gov submissions to ensure completeness and accuracy. These corrective actions are intended to strengthen internal controls over FFATA reporting and ensure timely and accurate submission of required subaward reports going forward. Name(s) of the contact person(s) responsible for corrective action: Sherry Szczuka – Chief of Program Integrity Planned completion date for corrective action plan: April 1, 2026.
View Audit 395248
Finding 1191004 (2025-021)
Material Weakness 2025
State of Delaware
DE
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.308 § 200.309 § 200.403
Reference Number: 2025-021 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Medicaid and Medical Assistance Federal Program: Children’s Health Insurance Program Assistance Listing Nu...
Reference Number: 2025-021 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Medicaid and Medical Assistance Federal Program: Children’s Health Insurance Program Assistance Listing Number: 93.767 Award Number and Period: SAI000005399 (10/1/2023 – 9/30/2024) Compliance Requirement: Period of Performance Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and enhance its procedures and internal controls to ensure that it maintains documentation that expenditures charged to the program are incurred within an award’s allowable period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent recurrence, we are implementing the following actions: 1. Enhanced Monitoring Controls o Establish a centralized tracking system for all awards, including start and end dates. 2. Staff Training and Accountability o Conduct mandatory training for program and finance staff on compliance with period of performance requirements. o Assign clear responsibility for monitoring award timelines to designated personnel. 3. Pre-Closeout Review Process o Introduce a formal pre-closeout review 60 days before the award end date to identify and resolve outstanding obligations. o Require certification from both program and finance leads confirming that all expenditures fall within the allowable period. 4. Post-Expenditure Review o Perform monthly reconciliation of expenditures against the period of performance. o Immediately flag and correct any discrepancies identified. Name(s) of the contact person(s) responsible for corrective action: Joel Riley – Program Integrity Chief Anthony Yeager – Fiscal Manager Planned completion date for corrective action plan: July 31, 2026
View Audit 395248
Finding 1191000 (2025-019)
Material Weakness 2025
State of Delaware
DE
Eligibility Special Tests & Provisions Subrecipient Monitoring
Reference Number: 2025-019 Prior Year Finding: 2024-020 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: CCDF Cluster Assistance Listing Number: 93.575. 93.59...
Reference Number: 2025-019 Prior Year Finding: 2024-020 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: CCDF Cluster Assistance Listing Number: 93.575. 93.596 Award Number and Year: SAI5406 (10/1/2022 – 9/30/2025) SAI5788 (10/1/2023 – 9/30/2026) SAI6656 (10/1/2024 – 9/30/2028) SAI6306 (10/1/2024 – 9/30/2027) Compliance Requirement: Special Tests and Provisions – Health and Safety Requirements Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should reevaluate its current process and perform additional training to ensure all providers are compliant with required health and safety requirements and that documentation is maintained and readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department of Education, Early Childhood Excellence team will reevaluate its current process and perform additional training to ensure all providers are compliant with required health and safety requirements. Reporting will operate effectively in a new data system to ensure that documentation of providers’ compliance with health and safety requirements is maintained and readily available for audit. Name(s) of the contact person(s) responsible for corrective action: Caitlin Gleason – Department of Education Associate Secretary, Early Childhood Excellence Planned completion date for corrective action plan: Between July 1, 2026 and July 1, 2027.
View Audit 395248
Finding 1190991 (2025-015)
Material Weakness 2025
State of Delaware
DE
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
Reference Number: 2025-015 Prior Year Finding: No Federal Agency: U.S. Department of the Treasury State Department Name: Office of the Governor Federal Program: COVID-19 – Coronavirus Capital Projects Fund Assistance Listing Number: 21.029 Award Number and Year: CPFFN0144 (2/4/2022 – 12/31/2026) Com...
Reference Number: 2025-015 Prior Year Finding: No Federal Agency: U.S. Department of the Treasury State Department Name: Office of the Governor Federal Program: COVID-19 – Coronavirus Capital Projects Fund Assistance Listing Number: 21.029 Award Number and Year: CPFFN0144 (2/4/2022 – 12/31/2026) Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: We recommend that the Office enhance its procedures and internal controls to ensure that reported square footage agrees with supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The ARPA team acknowledges that the discrepancy in reported square footage resulted from a data entry error and insufficient controls to ensure that updates to project data were reflected in subsequent reporting periods. To address this, the team has implemented enhanced data validation procedures, including reconciliation of reported data to supporting documentation each reporting period, formal tracking of changes to project data, and a secondary review of key data elements prior to submission. Ongoing monitoring will be performed to ensure continued accuracy and consistency across reporting periods. Name(s) of the contact person(s) responsible for corrective action: John Celatka and Greg Sweeney Planned completion date for corrective action plan: June 30, 2026
View Audit 395248
Finding 1190970 (2025-002)
Material Weakness 2025
State of Delaware
DE
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303
Reference Number: 2025-002 Prior Year Finding: No Federal Agency: U.S. Department Agriculture State Agency: Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Award Number and Year: 202424N109941 (10/1/2023 – 1/30/2025);...
Reference Number: 2025-002 Prior Year Finding: No Federal Agency: U.S. Department Agriculture State Agency: Department of Education Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Award Number and Year: 202424N109941 (10/1/2023 – 1/30/2025); 202424L160341 (10/1/2023 – 1/30/2025); 202525N109941 (10/1/2024 – 1/28/2026); 202522L160341 (10/1/2024 – 1/28/2026). Compliance Requirement: Reporting – Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department will revise and strengthen our policies and procedures to ensure full compliance with FFATA reporting requirements. Updated procedures will require that all applicable child nutrition subawards of $30,000 or more are reported in SAM.gov no later than the end of the month following the month in which the subaward is made, in accordance with Uniform Grant Guidance. Name(s) of the contact person(s) responsible for corrective action: Drew Fioravanti Planned completion date for corrective action plan: June 30, 2026
View Audit 395248
Finding 1190966 (2025-001)
Material Weakness 2025
Baylor College of Medicine
TX
Subrecipient Monitoring Cash Management § 200.303 § 200.305
2025-001 Cash Management ALN: Research and Development Cluster (R&D) - Various ALNs Finding: The College did not provide evidence of effectively designed internal controls to ensure subrecipients are paid by the College within 30 days of requests for reimbursements received by the College. Correctiv...
2025-001 Cash Management ALN: Research and Development Cluster (R&D) - Various ALNs Finding: The College did not provide evidence of effectively designed internal controls to ensure subrecipients are paid by the College within 30 days of requests for reimbursements received by the College. Corrective Action Plan: Management acknowledges that some of the payments to subrecipients selected for audit were not made within 30 days of receipt. We value the relationships with our subrecipient partners and endeavor to pay all of them timely. Substantially all subrecipient payments are made by the College within the prescribed timeline subject to the underlying transactions being properly approved. This includes the approval by principal investigators and approval of supply chain personnel after the performance of standard controls surrounding disbursements. Management will continue to identify root causes around identified delayed payments and evaluate go-forward process improvements with supply chain services, treasury and academic department personnel. Person(s) Responsible: Rob Falivene, Vice President, Supply Chain Services, and Oswaldo Ramirez, Vice President, Treasurer Expected Completion: December 2026
View Audit 395243
Finding 1190934 (2025-004)
Material Weakness 2025
Rider University
NJ
Student Financial Aid Subrecipient Monitoring Significant Deficiency
2025-004 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the University implement policies and monitoring procedures to ensur...
2025-004 Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the University implement policies and monitoring procedures to ensure Title IV credit balances are either refunded to students in a timely manner or supported by documented written authorization. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rider University concurs with the finding. This was an isolated instance due to prorated tuition charge that was excluded during the Title IV credit balance assessment. The University will work with OIT to ensure the systemic review process is inclusive of all prorated charges. Rider has updated the university’s frequency in their Reporting procedures to ensure this process is completely accurately and timely. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Watford Planned completion date for corrective action plan: Effectively Immediately
View Audit 395206
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