Corrective Action Plans

Finding 384877 (2023-018)

Material Weakness 2023

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384876 (2023-017)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring § 200.303 § 200.332

UEI Missing - This issue was mainly caused by a mid-year change by our federal partners when they moved from the DUNS number to the UEI numbers. Our GMS system adjusted for the change but some of our grant awards did not include UEI numbers at that time. We will raise this issue with our Vendor to...

UEI Missing - This issue was mainly caused by a mid-year change by our federal partners when they moved from the DUNS number to the UEI numbers. Our GMS system adjusted for the change but some of our grant awards did not include UEI numbers at that time. We will raise this issue with our Vendor to ensure the UEI shows on all awards going forward. We will also make sure the UEI is reviewed during our grant review process. Obligation by this action- This is an issue with how our GMS processes grant amendments, on amendments beyond the first amendment the GMS shows the total change vs the change for this action. AOE will raise this issue with our vendor and will try to get it corrected prior to when FY25 grant amendments are processed. This will be a critical request to our Vendor. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 10/01/2024

View Audit 297960

Finding 384875 (2023-016)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384870 (2023-014)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring § 200.303 § 200.332

This is an issue with how our GMS processes grant amendments. On amendments beyond the first amendment the GMS shows the total change vs the change for this action. AOE will raise this issue with our vendor and will try to get it corrected prior to when FY25 grant amendments are processed. This wil...

This is an issue with how our GMS processes grant amendments. On amendments beyond the first amendment the GMS shows the total change vs the change for this action. AOE will raise this issue with our vendor and will try to get it corrected prior to when FY25 grant amendments are processed. This will be a critical request to our Vendor. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 10/01/2024

View Audit 297960

Finding 384860 (2023-011)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting § 200.208 § 200.303 § 200.332 § 200.425 § 200.513

FAIN (Federal Award Identification Number) and Federal Award Date: The following action has been implemented to include the FAIN & Award date on all awards for ALN 20.509: All awards executed for Public Transit will include a “Grant Insert Sheet”. The Grant Insert Sheet will be identified on the Par...

FAIN (Federal Award Identification Number) and Federal Award Date: The following action has been implemented to include the FAIN & Award date on all awards for ALN 20.509: All awards executed for Public Transit will include a “Grant Insert Sheet”. The Grant Insert Sheet will be identified on the Part 1 Grant award detail document. Box “36” titled FAIN, will include text that reads “See attachment B”. The Grant Insert Sheet is a document that is completed by the Public Transit Unit and is provided to the Grants Unit for award execution. This sheet includes detailed information related to the award. To address the deficiency, The Grant Insert sheet has been updated to include FAIN Numbers and the Federal Award Date. To ensure the Agency of Transportation meets this compliance requirement, the Grants Unit will verify this information is included prior to award execution. Anticipated completion date: This action went into effect as of January 12, 2024. Person Responsible for Corrective Action: Ross MacDonald, Public Transit Program Manager ross.macdonald@vermont.gov Tricia Scribner, Grants Unit Manager tricia.scribner@vermont.gov Management Review Schedules In the past, The Public Transit Program has used the State Fiscal year for the timing/scheduling of the 3-year Management Reviews. For example, if the completion of the last Management Review occurred in FY 2020, then we would ensure a new Management Review began at any time during FY2023. We understand this could lead to more than exactly 3 years between these reviews. Due to this finding, we will now establish a starting month/date for each provider, with 3-year intervals between the start of each Management Review. We have attached the updated schedule and will adhere to this from this day forward. Anticipated completion date: As of December 27, 2023, the updated Management Review Schedule is in effect. Person Responsible for Corrective Action: Ross MacDonald, Public Transit Program Manager ross.macdonald@vermont.gov

View Audit 297960

Finding 384859 (2023-010)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting § 200.303 § 200.332

The Agency had last year recognized a need to provide training and technical assistance to State Agencies and Departments. The Agency provided Uniform Guidance training in February and March of 2023. The Agency developed and delivered a subrecipient monitoring framework which included tools to fac...

The Agency had last year recognized a need to provide training and technical assistance to State Agencies and Departments. The Agency provided Uniform Guidance training in February and March of 2023. The Agency developed and delivered a subrecipient monitoring framework which included tools to facilitate subrecipient risk assessments, subrecipient monitoring plans based on the initial risk assessments, testing of transaction records, desk reviews of subrecipients, and corrective action plans. The Agency performed desk reviews for agencies and departments in the first six months of Fiscal Year 2024. As part of the desk review process, preliminary reports are issued, mitigation opportunities are presented, mitigation opportunities are implemented as appropriate, and final reports are shared across staff and management. The Agency will continue to provide oversight and monitoring for agency adherence to subrecipient monitoring procedures, informed by our ongoing agency and program-level compliance risk assessments, which include factors such as program complexity and history of audit findings. Scheduled Completion Date of Corrective Action Plan: Completed: July, 2023: Subrecipient Monitoring Framework Provided to Agencies & Departments Completed: December, 2023: Sampling completed by Agency Expected: April, 2024: Post-Sampling Follow-up with Agencies and Departments Expected: June, 2024: Continuing Monitoring and Technical Assistance Processes Expected: June, 2024: Additional Training for Agencies and Departments Contacts for Corrective Action Plan: Douglas Farnham Chief Recovery Officer, Vermont State Recovery Office Douglas.Farnham@vermont.gov (802) 585-8119 Ethan Hurley Director of Finance & Operations, Vermont State Recovery Office Ethan.Hurley@vermont.gov (802) 461-5317

View Audit 297960

Finding 384858 (2023-009)

Material Weakness 2023

State of Vermont

VT

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness § 200.303

The reporting portal of the U.S. Treasury changes on an almost quarterly basis. These changes include new data requirements, added/changed functionality, and new data verification mechanisms. The incredibly small group of dedicated reporters for the Agency does their best to ensure that every new c...

The reporting portal of the U.S. Treasury changes on an almost quarterly basis. These changes include new data requirements, added/changed functionality, and new data verification mechanisms. The incredibly small group of dedicated reporters for the Agency does their best to ensure that every new change in the portal process is recognized and incorporated into our processes and that the data in the portal matches what we have on file. Regarding the reporting period in question, current period obligations were inadvertently not reported at the individual project level due to an error in an internal data query used to generate the project upload templates used to enter data into the portal. The error went unnoticed by Agency staff partially because verification of cumulative obligations and total current period obligations, which is automatically verified in the portal and double checked by Agency staff, was successful which suggested there were no issues with the uploaded data. After researching the issue, Agency staff discovered that the data provided at the project level is not used in any auto calculations in the portal and there are no verification mechanisms in place within the portal to ensure it is accurate. Moving forward, the Agency will initiate a new process. A primary review of the templates will be conducted by an individual other than the individual that has prepared the templates before uploading. Additionally, a review of the portal data by a multi-person team will be completed before the portal data is certified. Scheduled Completion Date of Corrective Action Plan: Expected: April, 2024: New processes integrated into FY24 Q3 Reporting Cycle Contacts for Corrective Action Plan: Douglas Farnham Chief Recovery Officer, Vermont State Recovery Office Douglas.Farnham@vermont.gov (802) 585-8119 Ethan Hurley Director of Finance & Operations, Vermont State Recovery Office Ethan.Hurley@vermont.gov (802) 461-5317

View Audit 297960

Finding 384856 (2023-008)

Significant Deficiency 2023

State of Vermont

VT

Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

The Department will review its procedures and internal controls and update as necessary to ensure that expenditures are incurred within the allowable period of performance for respective awards. It should be noted that during the period of performance for which this audit was conducted there were a...

The Department will review its procedures and internal controls and update as necessary to ensure that expenditures are incurred within the allowable period of performance for respective awards. It should be noted that during the period of performance for which this audit was conducted there were a large number of personnel changes and shifts. The position that was responsible for the majority of these duties retired in January 2024. We proactively hired for her replacement a year before she retired. Over the course of the year our replacement took over more and more duties. In the process of this replacement, we have completed a tremendous amount of evaluation of our assigned duties, processes, workflow, training, and documentation. Not only in this role, but we are also undergoing a division and business unit wide analysis of our internal controls and workflow. It should also be noted that the UI admin funds are considered ‘formula funds’ from the US DOL. We are expected to run this program year-round with no gaps in service or performance. The funding that we receive from US DOL is based on an antiquated formula that breaks down the amount that is budgeted by Congress between 52 state and territories. We generally do not receive enough funding for the entire year. Also, with the recent trend of Congress to utilize the tool of the Continuing Resolution our funding is often ambiguous until most of the program year is over. We have at times seen our funding cut once a budget had been passed by Congress even though there was only about 3 months left in the program year. We are still expected to run this program and ‘find other sources of funding’. This does make the adherence to the period of performance challenging. However, as we evaluate our internal controls and procedures over the coming months, we will make note of every opportunity to strengthen this function to ensure that all charges applied to program funds are relevant, within the period of performance of the award, and are correctly reviewed and signed. Cameron Wood, UI Director, Cameron.Wood@vermont.gov Scheduled Completion Date of Corrective Action Plan: August 31, 2024

View Audit 297960

Finding 384836 (2023-003)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting School Nutrition Programs § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384774 (2023-004)

Significant Deficiency 2023

Legacy Medical Care Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Action taken in response to finding: • Staff will verify that costs were incurred within the grant period. • Staff will verify that payroll costs are charged according to the period end date and not the pay date.

View Audit 297887 Questioned Costs: $1

Finding 384773 (2023-003)

Significant Deficiency 2023

Legacy Medical Care Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Action taken in response to finding: • All costs charged to grants will be reviewed and verified. • Indirect costs will be checked and verified for all grants

View Audit 297887 Questioned Costs: $1

Finding 384764 (2023-001)

None 2023

Stryker Housing Development Fund Co., Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Stryker Homes Apartments agrees with the...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Stryker Homes Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 297877

Finding 384753 (2023-013)

Material Weakness 2023

State of Kansas

KS

Subrecipient Monitoring § 200.303

Condition: Management did not track, determine or monitor the audit verification requirement for any subrecipients. Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients. Views of responsible officials: There is no disagreement with th...

Condition: Management did not track, determine or monitor the audit verification requirement for any subrecipients. Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Effective immediately, audit letters will be sent to all subrecipients without regard to monetary thresholds. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal Planned completion date for corrective action plan: July 1, 2024

View Audit 297874

Finding 384752 (2023-012)

Material Weakness 2023

State of Kansas

KS

Subrecipient Monitoring § 200.303 § 200.331

Condition: Subaward agreements with subrecipients, including Assistance Listing Number (ALN) and title, subrecipient’s DUNS/UEI number, Federal Award Identification Number (FAIN), identification of whether the award is research and development, and indirect cost rate for federal award, were not incl...

Condition: Subaward agreements with subrecipients, including Assistance Listing Number (ALN) and title, subrecipient’s DUNS/UEI number, Federal Award Identification Number (FAIN), identification of whether the award is research and development, and indirect cost rate for federal award, were not included. Recommendation: We recommend that the agency review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: KDEM is implementing a comprehensive compliance program. The program will oversee that appropriate communication is made to subrecipients as required to be in compliance with 2 CFR 200.331(a). Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal Planned completion date for corrective action plan: July 1, 2024

View Audit 297874

Finding 384751 (2023-011)

Material Weakness 2023

State of Kansas

KS

Subrecipient Monitoring Reporting § 200.303

Condition: During testing, we noted that FFATA reports were not submitted timely, FFATA reports were not submitted at all, and there was not a documented review of the submitted reports Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Element...

Condition: During testing, we noted that FFATA reports were not submitted timely, FFATA reports were not submitted at all, and there was not a documented review of the submitted reports Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 33 14 33 14 not reported 14 not reported Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,775,992 $961,031 $2,775,992 $961,031 Not Reported $961,031 Not Reported Recommendation: We recommend that the agency implement controls to ensure subrecipients provide a UEI number before the subaward is entered into and implement procedures to ensure reports are submitted timely and formally reviewed. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: KDEM is implementing a comprehensive compliance program. The program will oversee that the completed application is received which includes the UEI. The compliance officer will then ensure that all FFATA reporting is completed and documented timely. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal Planned completion date for corrective action plan: July 1, 2024

View Audit 297874

Finding 384749 (2023-010)

Significant Deficiency 2023

State of Kansas

KS

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Condition: During testing, we noted that FFATA reports were not submitted timely and there was not a documented review of the submitted reports. Also, we noted that the State also has submitted FFATA Reports to FSRS for vendors when this reporting is not required for vendors. Transactions Tested Su...

Condition: During testing, we noted that FFATA reports were not submitted timely and there was not a documented review of the submitted reports. Also, we noted that the State also has submitted FFATA Reports to FSRS for vendors when this reporting is not required for vendors. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 0 6 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,291,464 $0 $2,291,464 0 0 Recommendation: We recommend that the agency implement controls to ensure reports are reviewed before submission, that a process is updated to ensure that reports are submitted timely, and that a process is implemented to ensure only subawards are reported to FSRS. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The agency has put a review/approval workflow process in place for reports. The report will be entered into FSRS.gov and sent to a reviewer. Once the report has been reviewed and approved, an email will be sent to Fiscal Analyst as proof the reports have been reviewed/approved. The email will be retained for audit reviews. Name(s) of the contact person(s) responsible for corrective action: Joy Duncan Planned completion date for corrective action plan: The review process will begin immediately in March 2024.

View Audit 297874

Finding 384747 (2023-009)

Significant Deficiency 2023

State of Kansas

KS

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Condition: During testing it was discovered that management did not document the review of the submitted reports. Also, we noted that the State also has submitted FFATA Reports to FSRS for vendors when this reporting is not required for vendors. Transactions Tested Subaward Not Reported Report Not T...

Condition: During testing it was discovered that management did not document the review of the submitted reports. Also, we noted that the State also has submitted FFATA Reports to FSRS for vendors when this reporting is not required for vendors. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 0 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $41,680 0 0 0 0 Recommendation: We recommend that the agency implement controls to ensure reports are reviewed before submission and that a process is implemented to ensure only subawards are reported to FSRS. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The agency has put a review/approval workflow process in place for reports. The report will be entered into FSRS.gov and sent to a reviewer. Once the report has been reviewed and approved, an email will be sent to Fiscal Analyst as proof the reports have been reviewed/approved. The email will be retained for audit reviews. Name(s) of the contact person(s) responsible for corrective action: Joy Duncan Planned completion date for corrective action plan: The review process will begin immediately in March 2024.

View Audit 297874

Finding 384745 (2023-008)

Significant Deficiency 2023

State of Kansas

KS

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Condition: During our testing of twenty-seven covered transactions (twelve vendors and fifteen subrecipients), we noted that management was not able to provide supporting documentation for one vendor that suspension and debarment procedures were performed before the start of the procurement contract...

Condition: During our testing of twenty-seven covered transactions (twelve vendors and fifteen subrecipients), we noted that management was not able to provide supporting documentation for one vendor that suspension and debarment procedures were performed before the start of the procurement contract. Recommendation: We recommend the agency either obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on the SAM website. We recommend that the agency have proper procedures in place to ensure that all contractual documentation is maintained and able to be located. Views of responsible officials: Management disagrees with the audit finding. Verification is completed at the time the contract is signed by KDHE so the date of signature corresponds with the date of SAM verification. Action taken in response to finding: KDHE has implemented a new contract system which will include steps for verifying suspension and debarment status for all contracts and sub-recipient agreements which KDHE is a party to. Name(s) of the contact person(s) responsible for corrective action: Kelly Chilson Planned completion date for corrective action plan: October 2023

View Audit 297874

Finding 384743 (2023-007)

Material Weakness 2023

State of Kansas

KS

Subrecipient Monitoring § 200.303 § 200.331

Condition: During our testing, we noted subrecipients had required information omitted from the sub agreements to the subrecipients including Assistance Listing Number (ALN) and title, subrecipient’s DUNS/UEI number, Federal Award Identification Number (FAIN), identification of whether the award is ...

Condition: During our testing, we noted subrecipients had required information omitted from the sub agreements to the subrecipients including Assistance Listing Number (ALN) and title, subrecipient’s DUNS/UEI number, Federal Award Identification Number (FAIN), identification of whether the award is R&D, and indirect cost rate for federal award. Recommendation: We recommend that the agency review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: A cover sheet with the required information to be provided to the subrecipients has been created. Name(s) of the contact person(s) responsible for corrective action: Program personnel Planned completion date for corrective action plan: Implementation will begin immediately in March 2024.

View Audit 297874

Finding 384740 (2023-005)

Significant Deficiency 2023

State of Kansas

KS

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Condition: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reports, it was noted that the reports were not filed timely or not filed at all for the fiscal year. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Ke...

Condition: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reports, it was noted that the reports were not filed timely or not filed at all for the fiscal year. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 8 1 8 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 6,046,626 $ 166,455 $ 6,046,626 $ 0 $ 0 Recommendation: We recommend that KDCF continue with the process implemented during the fiscal year, that includes tracking the timely submission of the FFATA reports. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: KDCF hired a dedicated person in May 2023 to complete the FFATA reporting process. This employee received access to the FSRS website in July 2023 and began entering the FFATA information for new awards. The information captured on the FFATA Checklist and FFATA-5 forms will be used to enter subrecipient information into the FSRS website. Previously, these forms were not always accurate in listing the correct FAIN and amount for each federal award. KDCF has revised this form to include a separate listing for each federal amount awarded and the information will be verified during the concurrence approval process for accuracy. Once concurrence has been completed and any corrections identified, the FFATA reporting details will be added to the FFATA tracking worksheet. KDCF has created a separate tracking worksheet for each state fiscal year which includes separate tabs for each DCF program. This information will be entered into the FSRS website in the reporting month of the award date under each FAIN identified within the required due date. The FFATA information entered will be reviewed on the USA Spending public site for accuracy and corrected as needed. KDCF staff will continue working on updating prior year FFATA information throughout the year identified in previous audits. Name(s) of the contact person(s) responsible for corrective action: Brian Carlgren, Deputy Director of Fiscal Services Addie O’Connell, Grant and Contract Specialist Planned completion date for corrective action plan: July 2024

View Audit 297874

Finding 384738 (2023-004)

Significant Deficiency 2023

State of Kansas

KS

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Condition: During testing of the Federal Funding Accountability and Transparency Act (FFATA) report, it was noted that the one report tested was not filed timely. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 0 1 0 0 Dollar Amou...

Condition: During testing of the Federal Funding Accountability and Transparency Act (FFATA) report, it was noted that the one report tested was not filed timely. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 0 1 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 5,850,379 $ 0 $ 5,850,379 $ 0 $ 0 Recommendation: We recommend that KDCF continue with the process implemented during the fiscal year, which includes tracking the timely submission of the FFATA reports. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: KDCF hired a dedicated person in May 2023 to complete the FFATA reporting process. This employee received access to the FSRS website in July 2023 and began entering the FFATA information for new awards. The information captured on the FFATA Checklist and FFATA-5 forms will be used to enter subrecipient information into the FSRS website. Previously, these forms were not always accurate in listing the correct FAIN and amount for each federal award. KDCF has revised this form to include a separate listing for each federal amount awarded and the information will be verified during the concurrence approval process for accuracy. Once concurrence has been completed and any corrections identified, the FFATA reporting details will be added to the FFATA tracking worksheet. KDCF has created a separate tracking worksheet for each state fiscal year which includes separate tabs for each DCF program. This information will be entered into the FSRS website in the reporting month of the award date under each FAIN identified within the required due date. The FFATA information entered will be reviewed on the USA Spending public site for accuracy and corrected as needed. KDCF staff will continue working on updating prior year FFATA information throughout the year identified in previous audits. Name(s) of the contact person(s) responsible for corrective action: Brian Carlgren, Deputy Director of Fiscal Services Addie O’Connell, Grant and Contract Specialist Planned completion date for corrective action plan: July 2024

View Audit 297874

Finding 384729 (2023-004)

Significant Deficiency 2023

Puerto Rico Public Housing Administration

PR

Subrecipient Monitoring Internal Control / Segregation of Duties

PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the shor...

PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the short period of time that we have had this program in Puerto Rico we have had to adapt the practices that have been adopted in the other agencies as the formal procedures as a start up implementation. We are establishing more procedures as the program evolves in the island. This is an on going action plan.

View Audit 297868

Finding 384725 (2023-002)

Material Weakness 2023

Southern Ohio Medical Center and Subsidiaries

OH

Reporting Subrecipient Monitoring Material Weakness

Finding Number: 2023-002 Condition: SOMC Medical Care Foundation, Inc. (MCF) received $1.28M of ARP funding during period 4. As the recipient entity, MCF used the ARP funding in accordance with the terms and conditions, however the reporting on the use of MCF's ARP distributions was not properly c...

Finding Number: 2023-002 Condition: SOMC Medical Care Foundation, Inc. (MCF) received $1.28M of ARP funding during period 4. As the recipient entity, MCF used the ARP funding in accordance with the terms and conditions, however the reporting on the use of MCF's ARP distributions was not properly completed. The parent company, Southern Ohio Medical Center, completed a consolidated period 4 report, which is appropriate based on the reporting requirements, however the expenses that were reported for the use of the $1.28M received by MCF were expenses of the parent company, not expenses of MCF. Planned Corrective Action: The Management of Southern Ohio Medical Center (SOMC) and its subsidiaries are committed to complying with all terms, conditions, and reporting requirements related to funds received. Management will carefully read and follow all notices relating to reporting requirements and terms and conditions for each type of future funds awarded, paying particular attention to requirements as they pertain to Parent and Subsidiary reporting. In addition, SOMC will ensure that any and all updated guidance provided after the receipt of funds are reviewed and included in the application of used funds. Although SOMC incorrectly reported the use funds received for the subsidiary MCF on the consolidated period 4 report, it is important to note that the ARP funds were used and applied to more than $1.3m of lost revenue during the expense and lost revenue period. SOMC Management cannot amend the period 4 report to reflect this, but Management has updated the detailed internal records identifying the use of funds by applying $1.28m of MCF lost revenue to use of funds for the appropriate periods. Contact person responsible for corrective action: Kara Plummer, CFO Anticipated Completion Date: 3/31/2024

View Audit 297865

Finding 384675 (2023-003)

Significant Deficiency 2023

La Habra City School District

CA

Reporting Subrecipient Monitoring

The District will verify reporting dates and ranges prior to completion reports.

View Audit 297777

Finding 384658 (2023-001)

Significant Deficiency 2023

Waukesha County Area Technical College District

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review and update as necessary the written information security program(s) to include aspects required by regulations. Explanation of disagreement w...

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review and update as necessary the written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and has taken action to update internal policy documentation to appropriately address the required safeguards. Name(s) of the contact person(s) responsible for corrective action: Shannon Ford, Executive Director Information Technology Systems Planned completion date for corrective action plan: June 30, 2024

View Audit 297755

Corrective Action Plans

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