Corrective Action Plans

Finding 558251 (2024-047)

Significant Deficiency 2024

RI

Subrecipient Monitoring § 200.328 § 200.329 § 200.332

RIDE monitors 193 subrecipients – this process is overseen largely by one individual. This individual also monitored COVID era funds such as ESSER. With those programs having passed, more time can be re-allocated to subrecipient monitoring. RIDE does review risk scores for sub-recipient monitorin...

RIDE monitors 193 subrecipients – this process is overseen largely by one individual. This individual also monitored COVID era funds such as ESSER. With those programs having passed, more time can be re-allocated to subrecipient monitoring. RIDE does review risk scores for sub-recipient monitoring and considers risk as a basis for onsite visits/monitoring. RIDE disagrees that a higher risk assessment was not given for non-completion of the annual survey; we don’t disagree that a site visit was not performed, but that’s due to resource constraints. RIDE will work on documenting these reviews more formally than the current process, while also documenting decisions for either performing a site visit, or not performing a site visit. Anticipated Completion Date: Ongoing Contact Persons: Brandon Bohl, Finance Director, Department of Elementary and Secondary Education brandon.bohl@ride.ri.gov Crystal Martin, Senior Finance Director, Department of Elementary and Secondary Education crystal.martin@ride.ri.gov

View Audit 355126

Finding 558245 (2024-045)

Material Weakness 2024

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

RIDOH agrees with the finding and recommendations and will develop and implement enhanced internal controls over Uniform Grant Spreadsheets (UGSs) to assure that all indirect cost billings and drawdowns of federal funds are appropriate and accurate. The UGS internal controls will include (but are n...

RIDOH agrees with the finding and recommendations and will develop and implement enhanced internal controls over Uniform Grant Spreadsheets (UGSs) to assure that all indirect cost billings and drawdowns of federal funds are appropriate and accurate. The UGS internal controls will include (but are not limited to): • Mandatory refresher training for all staff that complete and/or review UGSs, with focus on areas of potential errors and correct entry of UGS data in the Monthly Federal Grants Tracking spreadsheet used for drawdowns and indirect billing. • Providing a crosswalk of expenditure categories and natural accounts to grants management staff to assure appropriate and consistent assignment of transactions to categories subject to/not subject to indirect costs. • A rotating schedule of monthly in-depth reviews of UGSs to assure that data entry aligns with RIFANS transaction reports, transactions are recorded so natural accounts align with correct expenditure categories, the appropriate indirect cost rate is entered, and formulas for computation of indirect costs are not corrupted. Reviews will be conducted by supervisors of staff completing UGSs, and results will be reported to the Deputy CFO/Federal Grants Manager. • Review of the Monthly Federal Grants Tracking spreadsheets each month before indirect cost billing and federal drawdowns are completed, to assure that expenditures reported align with RIFANS reports and indirect billings and drawdown requests are appropriate. RIDOH credited the ELC Enhancing Detection federal award for the unallowable indirect costs on 3/14/2025 (J25075GMC530). The credit was calculated using RIFANS transaction data from 7/1/2020 through 3/13/2025, not from the UGSs. The UGSs for this award and others are being re-built from the start of the award using RIFANS data in new, less complicated templates to assure correct charging and reporting going forward. Anticipated Completion Date: July 31, 2025 Contact Persons: Alisha Colella, Chief Financial Officer, Department of Health alisha.colella@health.ri.gov Carla Lundquist, Deputy CFO / Federal Grants Manager, Department of Health carla.lundquist@health.ri.gov

View Audit 355126 Questioned Costs: $1

Finding 558244 (2024-044)

Material Weakness 2024

State of Rhode Island

RI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332 § 200.403

2024-044a: Management agrees with this finding and will communicate the requirements for subrecipient monitoring and specifically the review of single audit reports to our agency partners for implementation. 2024-044b: Management agrees with this finding and will communicate the requirements for su...

2024-044a: Management agrees with this finding and will communicate the requirements for subrecipient monitoring and specifically the review of single audit reports to our agency partners for implementation. 2024-044b: Management agrees with this finding and will communicate the requirements for subrecipient monitoring and specifically the review of single audit reports to our agency partners for implementation. 2024-044c: Management agrees with this finding and will communicate the requirements for subrecipient monitoring; specifically, the documentation of expenses, and meeting notes. Anticipated Completion Date: Completed April 23, 2025 Contact Persons: Paul L. Dion, Director, Pandemic Recovery Office, Department of Administration paul.l.dion@doa.ri.gov Brianna Ruggiero, Chief of Staff, Pandemic Recovery Office, Department of Administration brianna.ruggiero@doa.ri.gov

View Audit 355126 Questioned Costs: $1

Finding 558243 (2024-043)

Significant Deficiency 2024

State of Rhode Island

RI

Subrecipient Monitoring Reporting § 200.303

2024-043a: Office of Performance Management will develop internal policies to explain how Grant reporting requirements are met and will adjust accordingly to comply with the FHWA guidance, as it becomes available. 2024-043b: Office of Performance Management will adopt a standard approval form to si...

2024-043a: Office of Performance Management will develop internal policies to explain how Grant reporting requirements are met and will adjust accordingly to comply with the FHWA guidance, as it becomes available. 2024-043b: Office of Performance Management will adopt a standard approval form to sign off on the required grant submissions. Anticipated Completion Date: December 31, 2025 Contact Person: Anastasia Wachter, Principal Economic and Policy Analyst, Department of Transportation anastasia.wachter@dot.ri.gov

View Audit 355126

Finding 558242 (2024-042)

None 2024

State of Rhode Island

RI

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

Quonset Development Corporation (QDC) disputes the finding, asserting that since the MARAD grant funding was provided on a reimbursement basis, QDC did not have custody of Federal funds at any point. QDC was required to meet rigorous documentation standards for reimbursement prior to the release of...

Quonset Development Corporation (QDC) disputes the finding, asserting that since the MARAD grant funding was provided on a reimbursement basis, QDC did not have custody of Federal funds at any point. QDC was required to meet rigorous documentation standards for reimbursement prior to the release of any funds. QDC has created written policies and procedures specifically referencing Uniform Guidance in the case we receive Federal funding in the future. These policies will be implemented after the Board of Directors approves such policies at the April 2025 meeting. Anticipated Completion Date: Ongoing Contact Person: Patricia Testa, Chief Financial Officer, Quonset Development Corporation ptesta@quonset.com

View Audit 355126

Finding 558223 (2024-037)

Significant Deficiency 2024

State of Rhode Island

RI

Subrecipient Monitoring Cash Management Eligibility

RIDE is currently evaluating third-party consultants in order to have the following services performed: • A cybersecurity assessment performed of the overall agency using the NIST Framework • A cybersecurity assessment of our internal applications including CNP Connect & Accelegrants • An updated bu...

RIDE is currently evaluating third-party consultants in order to have the following services performed: • A cybersecurity assessment performed of the overall agency using the NIST Framework • A cybersecurity assessment of our internal applications including CNP Connect & Accelegrants • An updated business continuity plan • A Vendor Risk Assessment Program Development Through the above deliverables from the selected consultant, RIDE will be able to have a better understanding of gaps in IT/ Cybersecurity throughout the agency, as well as the applications cited by the Auditor General. Anticipated Completion Date: December 31, 2025 Contact Person: Brandon Bohl, Finance Director, Department of Elementary and Secondary Educationbrandon.bohl@ride.ri.gov

View Audit 355126

Finding 558208 (2024-034)

Significant Deficiency 2024

State of Rhode Island

RI

Subrecipient Monitoring

RIDE’s Finance team and Office of School Health & Wellness will develop internal procedures in order to ensure timely reporting of FFATA requirements for Child Nutrition Program subawards. Anticipated Completion Date: June 30, 2026 Contact Persons: Brandon Bohl, Finance Director, Department of El...

RIDE’s Finance team and Office of School Health & Wellness will develop internal procedures in order to ensure timely reporting of FFATA requirements for Child Nutrition Program subawards. Anticipated Completion Date: June 30, 2026 Contact Persons: Brandon Bohl, Finance Director, Department of Elementary and Secondary Education brandon.bohl@ride.ri.gov Rosemary Reilly-Chammat, Director – Office of School Health & Wellness, Department of Elementary and Secondary Education rosemary.reilly-chammat@ride.ri.gov

View Audit 355126

Finding 558193 (2024-029)

Significant Deficiency 2024

State of Rhode Island

RI

Questioned Costs Reporting Subrecipient Monitoring

Procedures are in process of being reviewed and will be completed prior to the issuance of this report. Underlying reports will be updated with the ERP implementation and corrected to capture all data for all programs in the TSA. Anticipated Completion Date: December 31, 2025 Contact Person: Xiom...

Procedures are in process of being reviewed and will be completed prior to the issuance of this report. Underlying reports will be updated with the ERP implementation and corrected to capture all data for all programs in the TSA. Anticipated Completion Date: December 31, 2025 Contact Person: Xiomara Soto, Administrator Financial Management & Reporting, Department of Administration, Office of Accounts & Control xiomara.c.soto@doa.ri.gov

View Audit 355126 Questioned Costs: $1

Finding 558180 (2024-001)

Significant Deficiency 2024

Polk County, Florida

FL

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Department of Homeland Security Hazard Mitigation Grant-Assistance Listing No. 97.039 Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before su...

Department of Homeland Security Hazard Mitigation Grant-Assistance Listing No. 97.039 Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the grantor, facilitating easier oversight and monitoring of grant compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will further strengthen oversight of programmatic reporting by developing and implementing a system of monitoring procedures to guarantee that periodic reports contain the appropriate data, have an adequate review performed by the relative Division Director, and are submitted within the timeframe required by the funder. The proper submission of close-out reports will also be accomplished through the developed monitoring procedures. A grant management software will be purchased and implemented and become a foundational component of the County's grant management infrastructure, allowing for more effective oversight by the County grant manager and ensuring greater compliance with all applicable regulations. Additionally, the County will implement mandatory trainings focusing on 2 CFR Part 200, to ensure fiscal and project managers involved with grant projects are fully educated on uniform administrative requirements, including proper reporting and close-out procedures, cost principles, and audit requirements related to federal and pass-through awards. Name(s) of the contact person(s) responsible for corrective action: Terri Saltzman, Grants and Community Investment Manager. Planned completion date for corrective action plan: September 30, 2025. If the Department of Homeland Security has questions regarding this plan, please call Terri Saltzman at 863-519-2049.

View Audit 355088

Finding 558173 (2024-001)

Significant Deficiency 2024

North Plainfield School District

NJ

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

The District will ensure that Additional or Compensatory Special Education or Related Services (ACSERS) funds are not used to fund Substitute Services due to the teacher shortage.

View Audit 355081 Questioned Costs: $1

Finding 558147 (2024-001)

Significant Deficiency 2024

Willow Creek Housing, Inc.

MD

Subrecipient Monitoring HUD Housing Programs

Finding 2024-001: Comments on the Finding and Each Recommendation: The Corporation did not obtain a HUD approved Project Owner's/Management Agent's Certification (Form HUD-9839-B) and the Property paid unapproved management fees to the Agent. The Agent should submit an updated Project Owner's/Manag...

Finding 2024-001: Comments on the Finding and Each Recommendation: The Corporation did not obtain a HUD approved Project Owner's/Management Agent's Certification (Form HUD-9839-B) and the Property paid unapproved management fees to the Agent. The Agent should submit an updated Project Owner's/Management Agent's Certification for HUD's review and approval. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation, and the Agent will submit an updated Project Owner's/Management Agent's Certification for HUD's review and approval.

View Audit 355030

Finding 558138 (2024-001)

Significant Deficiency 2024

Universidad Teologica Del Caribe, Inc.

PR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Institutional Comments on Findings and Recommendations: The institution is fully aware of the Enrollment Reporting requirements and deadlines. The institution agrees with the auditor that there were two (2) cases where the enrollment status was reported late and three (3) cases where the auditors we...

Institutional Comments on Findings and Recommendations: The institution is fully aware of the Enrollment Reporting requirements and deadlines. The institution agrees with the auditor that there were two (2) cases where the enrollment status was reported late and three (3) cases where the auditors were unable to verify that changes in student status were reported. The institution informed the auditors that its current policy and procedure is to report all changes to student status monthly instead of every two months as established by the NSLDS reporting schedule to avoid cases on non or late reporting. Since the institution does not maintain copies of the report of enrollment changes that it submits to NSLDS and since the current NSLDS database does not maintain students that are inactive, it was unable to evidence the changes or updates that were made for these students to the auditors. Actions Taken or Planned: The institution has already discussed this issue as observed by the auditors with the officer in charge ofNDSLS Enrollment reporting. The institution would continue with its policy to submit Enrollment Reports monthly to update and notify changes to student's enrollment status more effectively and to avoid cases of late or non-compliance. Status of Corrective Actions on Prior Findings: Some of the issues related to this finding occurred in the past audit.

View Audit 354998

Finding 558103 (2024-006)

Significant Deficiency 2024

Florida Rural Legal Services, Inc.

AL

Subrecipient Monitoring Significant Deficiency Special Tests & Provisions

FRLS is in the process of having its PAI program reviewed through the ABA peer review process to assess options for meeting LSC’s PAI requirements. With respect to the waiver carryover, the CFO had conversations with LSC representatives on the proper computation of this and for 2024 LSC approved our...

FRLS is in the process of having its PAI program reviewed through the ABA peer review process to assess options for meeting LSC’s PAI requirements. With respect to the waiver carryover, the CFO had conversations with LSC representatives on the proper computation of this and for 2024 LSC approved our carryover computation. Upon further consultation with LSC It appears that this information was incorrect and FRLS will revise its computation in consultation with LSC. This change will be made by December 31, 2025.

View Audit 354985

Finding 558098 (2024-002)

Significant Deficiency 2024

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs Equipment & Real Property Management

Finding 2024-002: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Effective June 10, 2022, the Board of Directors entered into a repayment agreement with HUD t...

Finding 2024-002: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Effective June 10, 2022, the Board of Directors entered into a repayment agreement with HUD to return funds to the Corporation. The agreement required $3,000 and $6,950, respectively, to be returned to the Corporation during the years ended December 31, 2024 and 2023. The Board of Directors returned $250 and $1,400, respectively, during the years ended December 31, 2024 and 2023. At December 31, 2024 and 2023, the Board of Directors owes $53,350 and $54,750, respectively, to the Corporation. Action(s) taken or planned on the finding The Board of Directors should replace the funds that were disbursed from the reserve for replacements without HUD approval in accordance with the repayment agreement entered into with HUD on June 10, 2022. Management and the Board of Directors concur with the finding and the auditor's recommendation. The Board of Directors is working on making the delinquent deposits for 2023 and 2024 and all future deposits as required in the repayment agreement entered into with HUD on June 10, 2022.

View Audit 354980

Finding 558097 (2024-001)

Significant Deficiency 2024

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs

Finding 2024-001: Comments on the Finding and Each Recommendation The Corporation has not filed the 2017, 2018, 2019, 2020, 2021, 2022, or 2023 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis and all delinquent tax returns shou...

Finding 2024-001: Comments on the Finding and Each Recommendation The Corporation has not filed the 2017, 2018, 2019, 2020, 2021, 2022, or 2023 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis and all delinquent tax returns should be filed as soon as possible. Management and the Board of Directors concur with the finding and the auditor's recommendation. Management and the Board of Directors are taking steps to file the previous tax returns and have the Corporation's not-for-profit designation reinstated.

View Audit 354980

Finding 558075 (2024-001)

Material Weakness 2024

Hui No Ke Ola Pono, Inc.

HI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

2024-001-Internal Control over Financial, United States Department of Health and Human Services Administration, Native Hawaiian Health Care 93.932 Significant adjusting journal entries Due to the high turnover of fiscal staff in previous years, the Organization fell behind in our audits. Therefor...

2024-001-Internal Control over Financial, United States Department of Health and Human Services Administration, Native Hawaiian Health Care 93.932 Significant adjusting journal entries Due to the high turnover of fiscal staff in previous years, the Organization fell behind in our audits. Therefore, many adjusting entries were required to reconcile accounts, while upkeeping the current financial state of the Organization during fiscal year’s 2024 and 2025, accordingly. In addition to the high turnover, during fiscal year 2024, Maui experienced devastation with the Lahaina wildfires, which led to an increase of funding from donors to support the communities’ needs to recover. Again, our staff were challenged to meet the demands of the requirements of the funding and continue to monitor the previous fiscal year and the current fiscal years financial state. Internal control over disbursements We have made significant improvements from prior years in internal control processes, with regards to disbursements. With the turnover of staff, there was no communication of fiscal internal controls. Since the turnover, we have hired new staff and implemented processes and reviewed the internal controls policies with the new staff to address these issues. We expect these issues to be resolved in fiscal year ending 2025, as these findings have been carryover issues from previous years. Review of cancelled check images During fiscal year 2022, the bank statements no longer included copies of cancelled checks. Due to this change, the cancelled check images are available online. As of January 2025, the Executive Director reviews cancelled check images online monthly. She also reviews the bank statements for awareness of the transactions and balances of accounts monthly.

View Audit 354936

Finding 558070 (2024-002)

Significant Deficiency 2024

Sanilac County Community Mental Health Authority

MI

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

FINDING NUMBER: 2024-002 Condition: The CMHSP included all contract costs, including amounts over $25,000, in the modified total direct costs. Recommendation: We recommend that the CMHSP review/update policies and procedures to ensure that amounts used to calculate indirect costs charged to the gr...

FINDING NUMBER: 2024-002 Condition: The CMHSP included all contract costs, including amounts over $25,000, in the modified total direct costs. Recommendation: We recommend that the CMHSP review/update policies and procedures to ensure that amounts used to calculate indirect costs charged to the grant properly exclude contract amounts over the allowed limit. Planned Corrective Action: Going forward the Authority will calculate the indirect costs based on up to $25,000 per contract employee. Contact Person: Anthony Shaver, Chief Financial Officer Anticipated Completion Date: 9/30/2025

View Audit 354928 Questioned Costs: $1

Finding 558043 (2024-029)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.403 § 200.77

Federal Fund Source liquidation is monitored monthly via the Fund Source Reconciliation Report and the Provider Utilization Report. Requests to close purchase orders associated with expiring federal fund sources are submitted to OPC accordingly. The Federal Financial Reporting Group will now have th...

Federal Fund Source liquidation is monitored monthly via the Fund Source Reconciliation Report and the Provider Utilization Report. Requests to close purchase orders associated with expiring federal fund sources are submitted to OPC accordingly. The Federal Financial Reporting Group will now have the right to close purchase orders with federal fund sources to expedite this process. Also, the Provider Utilization Report has been updated with Key Performance Indicators (KPIs), Contract End Date Exceeds Period of Performance and Payments Exceed Period of Performance, that specifically address the period of performance as of December 2024.

View Audit 354902 Questioned Costs: $1

Finding 558041 (2024-030)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

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

Formal internal control processes have been established for the Federal Funding Accountability and Transparency Act (FFATA) reporting, FFATA Preparation and Submission, 17-102. Additionally, FFATA review and approval has been delineated appropriately between the Director of Finance, Grants Manager, ...

Formal internal control processes have been established for the Federal Funding Accountability and Transparency Act (FFATA) reporting, FFATA Preparation and Submission, 17-102. Additionally, FFATA review and approval has been delineated appropriately between the Director of Finance, Grants Manager, and Federal Funds Accountant.

View Audit 354902

Finding 557725 (2024-028)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

DCH will review MO 598348 within the Gateway system to ensure the established interface process is functioning properly. DCH will draft additional guidance through a policy memo to revise DHS policy 2750 as it relates to the processing of Ex-Parte members. The DCH policy memo will clarify that upon ...

DCH will review MO 598348 within the Gateway system to ensure the established interface process is functioning properly. DCH will draft additional guidance through a policy memo to revise DHS policy 2750 as it relates to the processing of Ex-Parte members. The DCH policy memo will clarify that upon the completion of the determination by DHS, Gateway will notify GAMMIS of A/R's approval or denial thorough daily interface files sent from Gateway to GAMMIS. The non-confirmation report will be reviewed to determine SOP and validate that the file has been received. Additionally, the DCH policy memo will require Gateway to complete the DMA-962 and submit to Gainwell for manual processing if the file has not been received. DCH is also reviewing current policy to determine if the infinity date established for Ex-Parte members can be revised to a time-limited date.

View Audit 354902 Questioned Costs: $1

Finding 557720 (2024-027)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

DCH will develop a reconciliation process between members denied within Georgia Gateway and members removed within GAMMIS. DHS will provide training as outlined within the current contract to address changes and updates to Medicaid policy and the Georgia Gateway system.

View Audit 354902 Questioned Costs: $1

Finding 557719 (2024-023)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

DCH is implementing a comprehensive risk analysis framework utilizing the ServiceNow GRC module. This framework will systematically assess risks across all relevant systems and evaluate the effectiveness of existing controls in mitigating identified risks. While DCH has historically obtained and le...

DCH is implementing a comprehensive risk analysis framework utilizing the ServiceNow GRC module. This framework will systematically assess risks across all relevant systems and evaluate the effectiveness of existing controls in mitigating identified risks. While DCH has historically obtained and leveraged independent security assessments—including SOC Type II reports, Security Assessment Reports, and HITRUST validations—to inform its security posture, we recognize the need for enhanced documentation and a formalized assessment process. To address this finding, DCH has taken the following corrective actions: • Standardized Documentation Procedures: Implemented a formalized process to document the receipt, review, and analysis of SOC Type II reports, Complementary User Entity Controls (CUECs), and other relevant security assessments. • Automated Assessment Framework: Leveraging the ServiceNow GRC module to establish a structured, repeatable process for evaluating the effectiveness of implemented controls and their role in mitigating identified risks. • Training & Process Integration: Conducted staff training on the importance of documentation and the new assessment framework to ensure consistent execution and compliance. We remain committed to strengthening our security posture and refining our processes to enhance compliance and risk management. While the SSP approval occurred outside the audit period, DCH has since ensured that approved SSPs for critical Medicaid systems—including Georgia Medicaid Management Information System (GAMMIS), Gateway, and the Enterprise Analytics Solution for Everyone (EASE) are in place. DCH has already begun implementing these corrective actions and anticipates full implementation by April 30, 2025

View Audit 354902

Finding 557716 (2024-026)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

At the end of the Low Income Home Energy Assistance Program (LIHEAP) season, the State Program Office and other applicable areas such as Grant Administration, Office of Information Technology, etc. (Team) will attend the annual training completed by the Office of Community Services (OCS). The OCS Ho...

At the end of the Low Income Home Energy Assistance Program (LIHEAP) season, the State Program Office and other applicable areas such as Grant Administration, Office of Information Technology, etc. (Team) will attend the annual training completed by the Office of Community Services (OCS). The OCS Household Report training is typically scheduled in November of each year. After the training session, the team will discuss any changes to the new Household Report. The State Program Office will contact the Georgia Environmental Finance Authority (GEFA) to request information about their annual household report. The Household Report will be printed from the Online Data Collection (OLDC) system for review, discussion, and completion by the team, usually around the middle of December to finalize the draft report. Upon completion of the review and approval by the necessary areas, the State Program Office will submit the Household Report to OLDC for approval and acceptance.

View Audit 354902

Finding 557416 (2024-025)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

The Office of Procurement Services (OPS) has dedicated staff that have attended Federal Funding Accountability and Transparency Act (FFATA) training and webinars. In addition, the same dedicated staff will verify that all federal grants with sub-recipients are properly reported. Beginning in FY 202...

The Office of Procurement Services (OPS) has dedicated staff that have attended Federal Funding Accountability and Transparency Act (FFATA) training and webinars. In addition, the same dedicated staff will verify that all federal grants with sub-recipients are properly reported. Beginning in FY 2025 (September 2024), the OPS has required programs that receive federal funding to email a PDF copy of the monthly FFATA report submitted in the FFATA Subaward Reporting System (FSRS) to the designated staff no later than the fifth of each month. Currently, the FY25 FFATA Reporting is up to date and the Office of Procurement Services will continue to review and adjust the process through FY 2025 (June 30, 2025).

View Audit 354902

Finding 557401 (2024-018)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Cash Management Student Financial Aid § 200.303

The monthly student reconciliations for the Direct Loan programs, including the SAS files, have resumed starting with the October 2024 SAS file. These reconciliations will continue on a monthly basis by the financial aid office, as required, and will be conducted without interruption. The reconcilia...

The monthly student reconciliations for the Direct Loan programs, including the SAS files, have resumed starting with the October 2024 SAS file. These reconciliations will continue on a monthly basis by the financial aid office, as required, and will be conducted without interruption. The reconciliation process will be closely monitored, reviewed, and approved monthly by management to ensure ongoing compliance. The loan processing team has been trained on the SAS file import process and direct loan reconciliation. They have also been provided with the necessary system resources to identify variances between Common Origination and Disbursement (COD) and Banner at the student level. Additionally, the direct loan reconciliation process documentation will undergo continuous review and monitoring by the loan processing team, with oversight from the Director of Student Financial Aid and Scholarships, to ensure accuracy and adherence to established policies with each new academic year. The loan processing team will have annual refresher training at the beginning of each academic year. Confirmation of employees, date of training, and current training process will be documented.

View Audit 354902

Corrective Action Plans

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