Corrective Action Plans

Finding 539487 (2024-001)

Significant Deficiency 2024

GA

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332

Finding 2024-001 Subrecipient Monitoring, Non-Compliance (Significant Deficiency) Finding Summary: The subawards did not include the required federal provisions or list the assistance listing numbers. Corrective Action Plan for Subrecipient Contracts: Revise all subrecipient contracts to include...

Finding 2024-001 Subrecipient Monitoring, Non-Compliance (Significant Deficiency) Finding Summary: The subawards did not include the required federal provisions or list the assistance listing numbers. Corrective Action Plan for Subrecipient Contracts: Revise all subrecipient contracts to include the federal provisions and list the assistance listing numbers. All LIFT 2.0 contracts will end on December 31, 2024. For those renewed contracts the aforementioned information will be included. All other existing contracts are currently being updated to include this information. The procurement policy will be updated to include this control as well as all other requirements per 2 CFR Section 200.303(a). A reviewer’s checklist will be created using this section to ensure that all future contracts are in compliance. Responsible Individual: Santanna Johnson, Director of Accounting and Contracts Anticipated Completion Date: December 2024

View Audit 350028

Finding 539472 (2024-006)

Significant Deficiency 2024

Urshan College

MO

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Special Tests and Provisions Gramm-Leach-Bliley Act– Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: Ther...

Special Tests and Provisions Gramm-Leach-Bliley Act– Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The IT department continues to improve its processes; an annual review of the WISP has been started and will continue. The Financial Aid Office will work with IT to make sure that the WISP is improved to include and provide secure disposal of customer information and make sure the review is documented. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Student Financial Aid Director Planned completion date for corrective action plan: 6/30/2025

View Audit 350009 Questioned Costs: $1

Finding 539422 (2024-001)

Material Weakness 2024

West Central Illinois Area Agency on Aging

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

AAA will create a worksheet to show unpaid balances and will create A/P transactions for those to be reported on monthly financials. Completion date March 31 st, 2025 by fiscal dept

View Audit 349990

Finding 539419 (2024-001)

Significant Deficiency 2024

Town of Lisbon

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awa...

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Thomas Sparkman, First Selectman, (860) 376-3400. Projected Completion Date: March 31, 2025.

View Audit 349988

Finding 539417 (2024-001)

None 2024

East Liberty Family Health Care Center INC

PA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Analysis is provided on a monthly basis by the Chief Financial Officer and the Accounting department. Balance Sheet, Profit & Loss, Cash Flow and A/P Agings are reviewed and provided to the CEO, the BOD Finance Committee and then to all BOD Members. Also provided is an organization dashboard present...

Analysis is provided on a monthly basis by the Chief Financial Officer and the Accounting department. Balance Sheet, Profit & Loss, Cash Flow and A/P Agings are reviewed and provided to the CEO, the BOD Finance Committee and then to all BOD Members. Also provided is an organization dashboard presentation with 12-14 Key Performance Indicators monthly.

View Audit 349971

Finding 539412 (2024-002)

Significant Deficiency 2024

Siena Heights University

MI

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties § 200.303

Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: Director will update academic calendar on COD R2TIV calculator yearly and verify dates and length of breaks are correct. The University will continue to have the Senior Fina...

Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: Director will update academic calendar on COD R2TIV calculator yearly and verify dates and length of breaks are correct. The University will continue to have the Senior Financial Aid Advisor complete R2TIV and the Director will sign off on calculations. Contact person responsible for corrective action: Callie Zake, Senior Director Student Financial Services Anticipated Completion Date: June 30, 2025

View Audit 349964 Questioned Costs: $1

Finding 539407 (2024-003)

Significant Deficiency 2024

University of St. Thomas

MN

Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendation: CLA recommends the University review its existing policies to ensure it is up to date with federal regulations. They also recommend documenting the subrecipient was checked on the SAM.gov website prior to executing the subaward agreement. CLA suggests a secondary review should be per...

Recommendation: CLA recommends the University review its existing policies to ensure it is up to date with federal regulations. They also recommend documenting the subrecipient was checked on the SAM.gov website prior to executing the subaward agreement. CLA suggests a secondary review should be performed prior to payment and that the second review should be documented and retained to support the suspension and debarment requirements were followed and completed before entering into a covered transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: St. Thomas updated processes and procedures to verify subrecipient status’ on a twofold bases. First, at initiation via the Office of Sponsored programs. A secondary review is performed by the Purchasing and Payables team. Name(s) of the contact person(s) responsible for corrective action: Michael Warnock, mjwarnock@stthomas.edu and Karen Harthorn, kmharthorn@stthomas.edu Planned completion date for corrective action plan: This change has been implemented in the spring of 2025.

View Audit 349948

Finding 539406 (2024-002)

Significant Deficiency 2024

University of St. Thomas

MN

Reporting Subrecipient Monitoring Significant Deficiency

Recommendation: CLA recommends the University implements a process place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. Explanation of disagreement with audit finding: There is no disagreement wit...

Recommendation: CLA recommends the University implements a process place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: St. Thomas identified the applicable FFATA reporting requirements and assigned responsibility to the appropriate party. Name(s) of the contact person(s) responsible for corrective action: Sarah Ervin, sarah.ervin@stthomas.edu Planned completion date for corrective action plan: The additional reporting requirement has been added to the accounting department’s list of responsibilities beginning in January 2025.

View Audit 349948

Finding 539385 (2024-004)

Significant Deficiency 2024

City of Norfolk

VA

Subrecipient Monitoring § 200.303 § 200.332

The Ryan White Office will complete a thorough review of contract templates to identify deviations from required subaward information. Appropriate language to address gaps will be drafted and incorporated into future agreements. Additional training on these requirements will be provided to relevant ...

The Ryan White Office will complete a thorough review of contract templates to identify deviations from required subaward information. Appropriate language to address gaps will be drafted and incorporated into future agreements. Additional training on these requirements will be provided to relevant staff. Future agreements will be monitored to ensure compliance.

View Audit 349937

Finding 539383 (2024-001)

Significant Deficiency 2024

City of Santa Monica

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.302

Management agrees with the finding and recommendations, but also has determined that this finding will not be repeated in future years, as the arrearages program has come to a close.

View Audit 349915

Finding 539372 (2024-003)

Material Weakness 2024

Argos Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Description of Corrective Action Plan: Argos Community Schools will ensure that going forward any construction we have done, funded with federal dollars will be compliant with Davis-Bacon Act Reporting laws and ensure we receive required documentation, as required by Federal Law.

View Audit 349901

Finding 539259 (2024-711)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Below please find our response and corrective action plan outline in reference to the above. Action: Provisioning and Deprovisioning Process The University is in the process of developing written procedures of provisioning and deprovisioning user access to our student information system, to include ...

Below please find our response and corrective action plan outline in reference to the above. Action: Provisioning and Deprovisioning Process The University is in the process of developing written procedures of provisioning and deprovisioning user access to our student information system, to include specifying those who are authorized to request user access and assigning responsibility to staff to assess access. This process will be an electronic workflow process which will house documentation of provisioning and deprovisioning activities. Anticipated Completion Date: August 2025 Action: Annual Attestation The University will conduct an audit and annual attestation process which will require managers to attest employee access to the system. Furthermore, every employee will be required to bi-annually confirm their understanding and adherence to specific policies, standards, and regulatory compliance. Action: Current Access to the Student Information System The University is assessing users who currently have access to the SIS. We will remove any student and/or employee who no longer requires access to the system. We will review this on an annual basis. Anticipated Completion Date: May 2025. Person responsible for corrective action: Name: Tammy McGuckin Title: Vice Chancellor for Student Affairs and Enrollment Services Email address; mcguckin@uwp.edu Person responsible for corrective action: Name: Sheronda Glass Title: Vice Chancellor for Operations Email address; glasss@uwp.edu

View Audit 349896

Finding 539258 (2024-710)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Subrecipient Monitoring

Planned Corrective Action: The financial aid office will report enrollment of unofficial withdrawals/last date of attendance on NSLDS upon completion of the Return to Title IV calculations and when unofficial withdrawals are reviewed at the end of each term. The Registrar's Office will review NSC G ...

Planned Corrective Action: The financial aid office will report enrollment of unofficial withdrawals/last date of attendance on NSLDS upon completion of the Return to Title IV calculations and when unofficial withdrawals are reviewed at the end of each term. The Registrar's Office will review NSC G (graduated) not applied reports after submitting degree verify files and corrections will be made, if needed, within 30 day period after submission. Anticipated completion date: financial aid has already acted on this beginning Fall 2024. Registrar's office will begin review of "G Not Applied" reportsbeginning Spring 2025. Person responsiblef or correctiveaction: Financial aid MIchelle Lamb, lamb@uwosh.edu, Alison Casady, casadya@uwosh.edu, Julia Bodette, bodettej@uwosh.edu

View Audit 349896

Finding 539257 (2024-709)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Special Tests & Provisions

Planned Corrective Action: As soon as UW-Milwaukee was notified during the LAB review process that enrollment status effective dates were being reported incorrectly, we took action to correct this issue. While a permanent fix to the extract process from PeopleSoft is dependent on Oracle providing a ...

Planned Corrective Action: As soon as UW-Milwaukee was notified during the LAB review process that enrollment status effective dates were being reported incorrectly, we took action to correct this issue. While a permanent fix to the extract process from PeopleSoft is dependent on Oracle providing a reliable solution to the issue or UW-Milwaukee Information Technology rewriting a custom process and therefore outside of the immediate control of the Registrar’s Office, the Registrar’s Office did immediately start using the “mass correction” feature for the 1800 series warnings provided by the NSC. This will result in enrollment status effective dates which fulfil the Department of Education’s requirements. Since utilizing the “mass correction” option increases the amount of time needed to work through NSC error and warning reports, the Registrar’s Office is hopeful that a more permanent reliable solution on the SIS level will be coming in the future. In the meantime, we will continue to utilize the mass correction option to ensure that enrollment status effective dates are only changed if a student’s enrollment status changes, per the Department of Education’s requirements. UW-Milwaukee Registrar’s Office staff reviewed the records of the five individuals that LAB indicated did not have accurate data reported to the NSLDS. We discovered that the data was reported accurately for enrollment status changes, which would result in a change in effective date. However, it appears that the NSLDS roster request schedule differs from UW-Milwaukee’s enrollment reporting schedule to the NSC. UWMilwaukee reports enrollment information to the NSC on the third Tuesday of each month. It looks like the NSLDS does a roster request at the beginning of the third week of each month. We will investigate if it is possible to adjust our NSC submission schedule to move up by one week, so new data should be available for the mid-month NSLDS roster request. Anticipated Completion Date: May 1, 2025 Person responsible for corrective action: Emily Bach, Records Coordinator UW-Milwaukee Registrar’s Office ecbach@uwm.edu

View Audit 349896

Finding 539256 (2024-708)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Subrecipient Monitoring

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) and Registrar’s Office (RO) reviewed the enrollment reporting recommendations cited in Finding 2024-708 and corrected error reports as appropriate. UW-Madison will review procedures to report all changes in student enroll...

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) and Registrar’s Office (RO) reviewed the enrollment reporting recommendations cited in Finding 2024-708 and corrected error reports as appropriate. UW-Madison will review procedures to report all changes in student enrollment accurately, completely, and in a timely manner for all instances that require reporting. OSFA and RO will review and update internal procedures to ensure that the date that a student is unofficially withdrawn is communicated and reported consistently between the National Student Loan Data System (NSLDS) and the National Student Clearinghouse (NSC) as appropriate. Prior to the LAB’s review, UW-Madison discovered and corrected issues relating to program enrollment status in NSC and NSLDS. As of November 2024, updates were made for all retroactive instances using appropriate conferral dates and accurate “G - Graduated” statuses. The long-term solution includes the creation of a “Graduates Only Enrollment” file which includes all students who have been reported as enrolled, not withdrawn in a given term and who have earned their degree in each of UW-Madison’s three degree conferral dates. This enrollment file will trigger an enrollment status update that occurs outside of the automatic NSC process. UW-Madison has updated procedures and now uses the NSC extract process to comply with the NSLDS and NSC reporting procedures for program-level enrollment status effective dates. For the beginning of the Fall 2025 term, UW-Madison will update procedures and extract logic from the student information system to ensure accuracy in the reporting of program begin dates. In the meantime, the RO team has reviewed, tested, and updated the process to ensure previously inaccurate program begin dates are corrected. Anticipated Completion Date: September 30, 2025 Person responsible for corrective action: Beth Warner Registrar Office – Division of Enrollment Mangement beth.warner@wisc.edu

View Audit 349896

Finding 539255 (2024-707)

None 2024

State of Wisconsin

WI

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Planned Corrective Action: We agree with the finding as to the handling of an inadvertent overpayment, defined as a disbursement inadvertently made to a student after the student ceased attendance but prior to the date of the institution’s determination that the student withdrew, and the requirement...

Planned Corrective Action: We agree with the finding as to the handling of an inadvertent overpayment, defined as a disbursement inadvertently made to a student after the student ceased attendance but prior to the date of the institution’s determination that the student withdrew, and the requirement that they be included in a Return of Title IV Aid calculation as aid that could have been disbursed rather than aid that was disbursed. Furthermore if the inadvertent overpayment could not have been made as a late disbursement under federal regulations, the entire amount of the overpayment must be returned. As of the date below and moving forward when a Title IV aid recipient officially withdraws and when a Title IV aid recipient withdraws without notification (an unofficial withdrawal as was the case with the finding), the date of disbursement for each aid type will be reviewed in relation to the date of the student’s ceasing attendance. This will determine how each aid type is treated within the calculation in line with policy addressed in the paragraph above. Appropriate action as to each aid type will be taken at the time of processing the Return of Title IV Aid calculation. Anticipated Completion Date: March 15, 2025 Person responsible for corrective action: Name, Title: William Trippett, Financial Aid Director Email address: trippetw@uww.edu

View Audit 349896 Questioned Costs: $1

Finding 539254 (2024-706)

Significant Deficiency 2024

State of Wisconsin

WI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Item One: Establishing Attendance 1. The Registrar’s Office will inform the Financial Aid and Scholarships Office of approved retroactive withdrawals. 2. Financial Aid and Scholarships office staff have been added to the academic calendar group, so we are aware of changes as they are made. 3. Provos...

Item One: Establishing Attendance 1. The Registrar’s Office will inform the Financial Aid and Scholarships Office of approved retroactive withdrawals. 2. Financial Aid and Scholarships office staff have been added to the academic calendar group, so we are aware of changes as they are made. 3. Provost and College Deans are now ensuring 100% completion of attendance rosters from faculty. 4. We will look more closely at students with withdrawal dates in the first week of the term to ensure they established attendance. 5. We will investigate more automated ways to monitor both establishing attendance as well as retroactive changes. Item Two: Calculation of Days in the Term We have implemented a semesterly meeting, including multiple people, to review the calendar together to determine the number of days in the term. Anticipated Completion Date: Item One: Establishing Attendance 1. Completed February 2025 2. Completed February 2025 3. Completed September 2024 4. In Progress a. Written policies completed February 2025. b. The next time this practice will be done is June 2025. 5. In Progress a. Determine current options and implement if there are automated ways to monitor by September 2025. Item Two: Calculation of Days in the Term Complete. First meeting held 2/12/2025 Person responsible for corrective action: Melissa Haberman Director, Financial Aid and Scholarships University of Wisconsin - Platteville Platteville, Wisconsin habermanm@uwplatt.edu

View Audit 349896 Questioned Costs: $1

Finding 539253 (2024-705)

Significant Deficiency 2024

State of Wisconsin

WI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Planned Corrective Action: Module R2T4 date determination corrective action: Updated module R2T4 procedures to assist in determination of dates to be included in the R2T4 calculation. Complete recalculation for impacted 23-24 audit students, and review others in similar programs for updates by Revie...

Planned Corrective Action: Module R2T4 date determination corrective action: Updated module R2T4 procedures to assist in determination of dates to be included in the R2T4 calculation. Complete recalculation for impacted 23-24 audit students, and review others in similar programs for updates by Review withdrawals in terms/programs taught in modules for 24-25 for accuracy in determining correct end dates and charges used in determining withdrawal. Withdrawal Timing Updated R2T4 procedures to include quick review of timing of the disbursement of funds versus the students recorded withdrawal date. Anticipated Completion Date: March 2025 Person responsible for corrective action: Kristina Klemens Director of Scholarships and Financial Aid Name Title Jamie Thomas Financial Aid Business Analyst-Operations and Compliance Name Title Financial Aid/Enrollment Management Division or Unit (if applicable) Kristina Klemens: klemens@uwp.edu Email address Jamie Thomas: thomsonj@uwp.edu Email address

View Audit 349896 Questioned Costs: $1

Finding 539252 (2024-704)

Significant Deficiency 2024

State of Wisconsin

WI

Questioned Costs Student Financial Aid Subrecipient Monitoring

Interim corrective actions: These cases involved situations where students dropped courses before withdrawing (officially or unofficially) from all courses. UW-River Falls did not have a system in place to review course participation for courses which students dropped prior to withdrawal, although i...

Interim corrective actions: These cases involved situations where students dropped courses before withdrawing (officially or unofficially) from all courses. UW-River Falls did not have a system in place to review course participation for courses which students dropped prior to withdrawal, although it has procedures in place to review course participation for enrolled courses at the time of withdrawal and when students are assigned failing grades. For Fall Semester 2024: Existing procedures: 1. Official withdrawals: Students officially withdrawing from the University must complete an electronic form which collects instructor verification of course participation. The Financial Aid office receives this form once it has been processed by the Registrar’s office. Students reported as not having participated in courses have their financial aid adjusted prior to calculating a return to Title IV funds. 2. Unofficial withdrawals: Instructors assigning failing grades to students must report student’s course participation or non-participation and, if available, a last date of course participation. Following the grading deadline, a report listing all students who never participated in classes is run and students found to have failed courses due to non-participation have their financial aid adjusted prior to calculating a return to Title IV funds. Additional procedure instituted: 3. Learning management system review: Students who withdraw (officially or unofficially) and who dropped courses prior to withdrawing had their dropped courses reviewed in the Learning Management System (LMS). Students who submitted assignments as recorded in the system were determined to have begun participation in the course. Students who submitted no assignments were determined to not have participated in the course and financial aid was adjusted prior to calculating a return to Title IV funds. For Spring Semester 2025: Existing procedures: 1. Procedures 1,2, and 3 from Fall Semester 2024 continue to be employed for Spring semester 2025. Additional procedures: 2. Expanding the LMS review to Pell grant students with dropped courses: Students with disbursed Pell Grants who drop courses after the Pell grant census date now have these courses reviewed to determine if the student began attendance before dropping the course, using the same procedure as #3 above.Instructor course participation verification: After the 3rd week of classes for Spring 2025, UWRiver Fall requested that instructors report students who had not begun participation in their courses. This report is currently being reviewed and students with Pell grants will be evaluated to determine if an adjustment to the student’s enrollment intensity is needed to ensure that the disbursed Pell grant is accurate. Student who have begun participation in no enrolled courses will be reviewed for possible return of all Title IV funds. Future additional corrective actions: 1. UW-River Falls will pursue making course participation verification by instructors during the first month of the semester an administrative policy and develop formal procedures for surveying instructors and reporting students found to not have begun participation in a course or courses to the Financial Aid office for adjustments to their disbursed Title IV aid. 2. UW-River Falls will pursue adding an instructor course participation step to the course drop form currently in use by the Registrar’s office. Anticipated Completion Date: Interim actions were implemented in September 2024 and February 2025. Permanent action expected by Spring 2026. Person(s) responsible for corrective action: Cindy Holbrook, Executive Director of Enrollment Management Cindy.Holbrook@uwrf.edu 715-425-3500 Robert Bode, Director of Financial Aid and Military/Veterans Resource Center Robert.Bode@uwrf.edu 715-425-3141 Kelly Browning, University Registrar Kelly.Browning@uwrf.edu 715-425-3342 Responsible Unit Division of Enrollment Mangagement

View Audit 349896 Questioned Costs: $1

Finding 539251 (2024-703)

Significant Deficiency 2024

State of Wisconsin

WI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) reviewed the return of fund calculations cited in Finding 2024-703 and returned funds as appropriate. OSFA will review internal procedures to ensure accuracy and timely completion of the return of funds process. As a proa...

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) reviewed the return of fund calculations cited in Finding 2024-703 and returned funds as appropriate. OSFA will review internal procedures to ensure accuracy and timely completion of the return of funds process. As a proactive measure, UW-Madison is establishing a new position focused on compliance and training within OSFA. This individual will oversee key compliance areas in Title IV administration, including R2T4 calculations and the unofficial withdrawal process. The new position will conduct quality assurance reviews at the end of each term to identify and address any weaknesses in the R2T4 and other administrative processes. Any concerns will be remedied within the required timeframe, and staff will receive training on the relevant policies and procedures. Additionally, two OSFA team members are registered to attend National Association of Student Financial Aid Administrators’ (NASFAA) online Return of Title IV Funds five-week course in April 2025. This training will inform any necessary updates to OSFA’s policies and procedures related to official and unofficial withdrawals. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Shane Maloney, Associate Director of Financial Aid Office of Student Financial Aid - Division of Enrollment Mangement shane.maloney@wisc.edu

View Audit 349896 Questioned Costs: $1

Finding 539230 (2024-303)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Wisconsin Department of Health Services Planned Corrective Action: This finding is a continuation of a prior year finding. The current finding does not include any new recommendations. The prior year finding continued into SFY 2023-24 because we didn’t receive the finding until the final quarter of ...

Wisconsin Department of Health Services Planned Corrective Action: This finding is a continuation of a prior year finding. The current finding does not include any new recommendations. The prior year finding continued into SFY 2023-24 because we didn’t receive the finding until the final quarter of SFY 2023-24, and the federal website would not accommodate the solution we implemented immediately upon receipt of the finding. DHS adjusted its corrective action plan and successfully submitted all the SFY 2023-24 awards to the federal website in July 2024. This represents timely reporting for obligations occurring in June 2024, though technically after the audit period. No further corrective actions are needed for this finding. Anticipated Completion Date: July 2024 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.govRebuttal from the Wisconsin Legislative Audit Bureau In its corrective action plan on page 349, the Department of Health Services noted that it had adjusted its prior year corrective action plan and successfully submitted all the FY 2023-24 Social Services Block Grant (SSBG) awards to the federal website in July 2024. To assist the reader in understanding the corrective action plan, we offer the following clarification: The July 2024 submission was not timely for amounts awarded under SSBG that were obligated through agreements signed in fall 2023.

View Audit 349896

Finding 539229 (2024-302)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.332

Wisconsin Department of Health Services Planned Corrective Action: After the SFY 2022-23 audit finding was received, DHS immediately began corrective actions. No new concerns were identified by LAB during their SFY 2023-24 audit. DHS corrected the assistance listing number (ALN) of TANF funds transf...

Wisconsin Department of Health Services Planned Corrective Action: After the SFY 2022-23 audit finding was received, DHS immediately began corrective actions. No new concerns were identified by LAB during their SFY 2023-24 audit. DHS corrected the assistance listing number (ALN) of TANF funds transferred to the SSBG on the DHS website (https://www.dhs.wisconsin.gov/gears/index.htm) for the calendar year 2023 and 2024 Basic County Allocation on March 20, 2024. DHS changed the ALN for TANF funds transferred to the SSBG on the calendar year 2025 Basic County Allocation contracts that started January 1, 2025. Anticipated Completion Date: January 1, 2025 Person responsible for corrective action: Rebecca Mogensen, Section Chief Managerial Accounting, Bureau of Fiscal Services, Division of Enterprise Services rebeccaj.mogensen@dhs.wisconsin.gov

View Audit 349896

Finding 539228 (2024-201)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Planned Corrective Action: The DCF Bureau of Finance will continue to review and improve the FFATA reporting process to ensure the reporting is accurate and timely. Anticipated Completion Date: The bureau will complete this work by June 30, 2026. Person responsible for corrective action: Rachelle Ar...

Planned Corrective Action: The DCF Bureau of Finance will continue to review and improve the FFATA reporting process to ensure the reporting is accurate and timely. Anticipated Completion Date: The bureau will complete this work by June 30, 2026. Person responsible for corrective action: Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@wisconsin.gov

View Audit 349896

Finding 539227 (2024-200)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Planned Corrective Action: The DCF Bureau of Working Families (BWF) will review the Work Verification Plan, make updates as necessary, and submit it to the U.S. Department of Health and Human Services for approval. BWF will resume monitoring and documentation of the work participation information in...

Planned Corrective Action: The DCF Bureau of Working Families (BWF) will review the Work Verification Plan, make updates as necessary, and submit it to the U.S. Department of Health and Human Services for approval. BWF will resume monitoring and documentation of the work participation information in accordance with the approved Work Verification Plan. Anticipated Completion Date: The bureau will complete this work by June 30, 2025. Persons responsible for corrective action: Patara Horn, Director Bureau of Working Families Pataras.Horn@wisconsin.gov Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@wisconsin.gov

View Audit 349896

Finding 539222 (2024-306)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH) will continue to utilize risk assessments to inform a written monitoring plan for the Health Disparities grant. The monitoring plan will include a description of the subrecipient monitoring in refe...

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH) will continue to utilize risk assessments to inform a written monitoring plan for the Health Disparities grant. The monitoring plan will include a description of the subrecipient monitoring in reference to the risk level of the subrecipient. DPH will develop templates and procedures for completing and documenting desk reviews of subrecipient invoices. DPH will also use the Internal Controls Checklist to create a standard of assessing and documenting the reliance that can be placed on review of subrecipient single audit reports. DPH will develop and provide training on monitoring plans to staff with responsibilities for subrecipient monitoring activities. Finally, DPH will utilize the Internal Controls Checklist to implement management oversight to ensure monitoring is being completed and documented. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Christina Isenring, Director Bureau of Operations, Division of Public Health christinam.isenring@dhs.wisconsin.gov

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