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Finding 452400 (2022-010)
Significant Deficiency 2022
FINDING # 2022-010No finding in prior yearAs recommended, the DCA will review current procedures to ensure that all subaward information required by the federal Uniform Guidance is included in all subaward contracts and grant agreements. The DCA has also reviewed its current subrecipient monitoring...
FINDING # 2022-010No finding in prior yearAs recommended, the DCA will review current procedures to ensure that all subaward information required by the federal Uniform Guidance is included in all subaward contracts and grant agreements. The DCA has also reviewed its current subrecipient monitoring procedures for standard subawards made by the agency and has determined that no internal control enhancements are required. The HAF award was a unique grant relationship for DCA in that the entire award was passed through to another New Jersey State government agency that is a direct affiliate of the Department. Monitoring procedures were determined based on the close working relationship with our affiliate organization and the fact that less than 1 percent of the grant award was expended through June 30, 2022. Current procedures included a risk assessment of the subrecipient and performance of the single audit desk review of the independent audit report. In addition, the Director of Audit, and the Executive Director of the subgrantee affiliate participate in weekly meetings where updates on the program status can be determined. DCA?s subrecipient monitoring plan also includes the hiring of an Integrity Monitor to oversee and monitor the use of the HAF funds as well as compliance with all HAF program reporting requirements. As program disbursement activity is continuing to increase with the HAF program(s) created more fully up and running, DCA is currently targeting the Integrity Monitor hire to take place sometime within the next three to six months.COMPLETION DATE/CONTACT PERSON Fiscal Years 2023 and 2024John Alexy(609) 913.4385John.Alexy@dca.nj.gov
FINDING # 2022-009No finding in prior yearThe Department of Community Affairs (DCA) has internal controls and procedures in place to ensure that required subawards are reported timely to FSRS in accordance with FFATA reporting requirements. The Homeowner Assistance Fund award received by DCA was uni...
FINDING # 2022-009No finding in prior yearThe Department of Community Affairs (DCA) has internal controls and procedures in place to ensure that required subawards are reported timely to FSRS in accordance with FFATA reporting requirements. The Homeowner Assistance Fund award received by DCA was unique in that it was planned and fully reallocated via Memorandum of Understanding (MOU) agreement to a DCA affiliate organization to administer on the State?s behalf. As a result, the DCA did not initially believe this single reallocation transaction was subject to FFATA reporting requirements. The Accountability Officer at the affiliate organization will be involved should another program and contractual arrangement of this type occur and will ensure that the FSRS reporting is done timely. No further subaward transactions are expected to be processed by DCA as the full allocation was disbursed to our affiliate organization upon receipt of the award and execution of the MOU.COMPLETION DATE/CONTACT PERSON Fiscal Years 2023-2024John Alexy(609) 913.4385John.Alexy@dca.nj.gov
FINDING # 2022-007No finding in prior yearIn recent years, the DLWD has transitioned from a manual contract process to a web-based system (i.e., SAGE and IGX systems) and has also experienced changes in personnel responsible for the contracting process. Although progress has been made with getting ...
FINDING # 2022-007No finding in prior yearIn recent years, the DLWD has transitioned from a manual contract process to a web-based system (i.e., SAGE and IGX systems) and has also experienced changes in personnel responsible for the contracting process. Although progress has been made with getting the FFATA Reporting Unit access to these automated systems, the DLWD will continue to enhance the communication between the offices that prepare and approve the contracts/agreements and the FFATA Reporting Unit. DLWD will also develop procedures to ensure that timely and accurate information is provided to the FFATA Reporting Unit and that group will also be included in the grant approval process so the unit is notified timely.COMPLETION DATE/CONTACT PERSON December 31, 2023Ahmanish Robinson(609) 984-4356Ahmanish.Robinson@dol.nj.gov
FINDING # 2022-002No finding in prior yearThe Department of Agriculture, Division of Food and Nutrition (DOA) was delinquent in submitting required reporting in the FFFATA Subaward Reporting System (FSRS) due to the inability to make system updates for the UEI change during the pandemic. This preve...
FINDING # 2022-002No finding in prior yearThe Department of Agriculture, Division of Food and Nutrition (DOA) was delinquent in submitting required reporting in the FFFATA Subaward Reporting System (FSRS) due to the inability to make system updates for the UEI change during the pandemic. This prevented the DOA from pulling data to submit the reports to the FSRS. The DOA has two technical staff members assigned to query the data fields required to upload the report. Once the query is complete the data is converted to a CSV file and uploaded to FSRS. As of December 2022, monthly reporting has resumed. Successful monthly upload documentation will now be provided and monitored by the Assistant Division Director and Fiscal Coordinator.COMPLETION DATE/CONTACT PERSON December 2022Melissa Pajak(609) 690-8880Melissa.Pajak@ag.nj.gov
Finding 449981 (2022-003)
Material Weakness 2022
Finding 2022-003Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedManagement agrees that Banner, the primary in...
Finding 2022-003Federal Program InformationFederal Agency: United States Department of EducationFederal Cluster: Student Financial AssistanceAward Periods: July 1, 2021 through June 30, 2022, and July 1, 2022 through June 30, 2023Corrective Action PlannedManagement agrees that Banner, the primary information system used to capture Federal Direct Loan information, was not specifically identified in the Mayo Clinic Information Security annual risk assessment which was primarily designed for compliance with The Health Insurance Portability and Accountability Act (HIPAA) Security rule.The following steps have been completed to address the gap identified:1. Compared the scope of the Mayo Clinic Information Security annual risk assessment and the requirements of the Department of Education, under the Gramm-Leach-Bliley Act and identified any gaps.2. Edited the existing annual risk assessment to close the gaps.3. Completed the risk assessment.Persons Responsible for Corrective ActionSarah Tyson, Senior Manager?Office of Information SecurityTarget Completion DateMay 31, 2023
Working Capital Reserves in Excess of Federal GuidelinesState Agency: Public Employees Health PlanFederal Program: VariousLong-term DisabilityPEHP operates as a fully functioning third party-administrator for Long-term Disability benefits for the state of Utah and other public entities in Utah. Co...
Working Capital Reserves in Excess of Federal GuidelinesState Agency: Public Employees Health PlanFederal Program: VariousLong-term DisabilityPEHP operates as a fully functioning third party-administrator for Long-term Disability benefits for the state of Utah and other public entities in Utah. Consequently, the reserves that PEHP holds and administers for the state of Utah do not relate to the payment of premium but the payment of ongoing, multi-year benefits for plan participants. These are vested benefits that PEHP would be required to pay on behalf the state for plan recipients, even if the program was discontinued and premiums were no longer collected. Because of this, PEHP will return excess premiums identified by our outside actuary while also seeking to obtain a waiver from the federal cost negotiator during 2023 to allow an increase in the number of days of working capital in compliance with federal guidelines.Medicare SupplementPEHP operates as a fully functioning third party-administrator for Medicare Supplement and Part D benefits for the state of Utah and other public entities in Utah. Consequently, the reserves that PEHP holds and administers for the state of Utah do not relate to the payment of premium but the payment of ongoing benefits for plan participants. During 2023, PEHP will seek to obtain a waiver from the federal cost negotiator to allow an increase in the number of days of working capital in compliance with federal guidelines on three grounds. First, the volatile nature of Part D pharmacy claims. Second, the relatively small dollar amount associated with Medicare premiums that can create a higher level of potential volatility. Third, the relatively small number of members covered by PEHP?s Medicare products that can also create a higher level of potential volatility.Contact Person: Rob Dolphin, CFOAnticipated Completion Date: June 30, 2024
2022-027. Working Capital Reserves in Excess of Federal GuidelinesState Agency: Department of Government OperationsFederal Program: VariousDivision of Purchasing and General ServicesCooperative Contract Management ? Public entities in Utah rely on the Division of Purchasing and General Services (Sta...
2022-027. Working Capital Reserves in Excess of Federal GuidelinesState Agency: Department of Government OperationsFederal Program: VariousDivision of Purchasing and General ServicesCooperative Contract Management ? Public entities in Utah rely on the Division of Purchasing and General Services (State Purchasing) to maintain the cooperative contract program to help with public procurement in Utah. The usage of state cooperative contracts by public entities increased dramatically this past year resulting in a corresponding increase in the collection of administrative fees. State Purchasing still continues to decrease the administrative fees on state cooperative contracts as each contract expires and is rebid. This is a slow process since State Purchasing has nearly 1,200 cooperative contracts that expire only every five years. Although State Purchasing is allowed under law to collect up to a 1.0% administrative fee on each cooperative contract, currently the average administrative fee is 0.38%. State Purchasing has also requested the Utah Legislature to appropriate out a portion of the excess reserves in this fund in fiscal year 2023. The calculation for the refund of the federal portion of this transfer out will be submitted to Cost Allocation Services for review and approval when this transfer is complete.Federal and State Surplus Property - Due to the completion of the new Utah State Prison, Surplus Property anticipates relocating by the end of calendar year 2023. At that time, Federal and State Surplus will need to use their working capital reserve funds for the costs of moving to and furnishing their new location. These additional expenses should eliminate these excess reserves by December 2023.Contact Person: Windy Aphayrath (waphayrath@utah.gov), Division Director, Division of Purchasing & General ServicesAnticipated Correction Date: December 30, 2023Purchasing Cards ? The Division of Finance (State Finance) is in the process of implementing a new travel and expense reporting system for all State agencies to simplify travel approvals, travel reimbursements, and reduce the administrative burden for the purchasing card (p-card) expense reports on State agency personnel. To cover system implementation costs, State Finance elected not to distribute the rebates received from U.S. Bank related to State agency p-card spending for calendar years 2021 and 2022. Rebates were still passed through to participating entities external to the primary government. The anticipated completion date for the system is the end of calendar year 2023. State Finance will review annually the costs of the system, develop a cost allocation strategy between the Travel and P-Card programs, adjust travel rates to cover the travel program?s ongoing costs, and distribute any remaining p-card rebates to State agencies respective to their spend. This effort will reduce and/or eliminate excess federal reserves by the end of fiscal year 2024.Contact Person: Allyson Branch (abranch@utah.gov), Manager of Accounting Operations, State Division of FinanceAnticipated Correction Date: June 30, 2024Division of Risk ManagementWorkers? Compensation Fund & Property? We requested approval in the current legislative session to transfer $2,000,000 out of the Workers Compensation Fund and into the Property Fund. We will submit the calculation for the refund of the federal portion of this transfer to Cost Allocation Services for their review and approval when this transfer is completed. Additionally, in FY 2023, the premiums charged for workers compensation have been reduced 26% from $0.61 per $100 to $0.45 per $100. The property commercial insurance market and the Property Fund are experiencing enormous year-over-year premium increases. We have seen a doubling of premiums in the last five years, from $14,000,000 to $28,000,000. Additionally, the budget process requires that we project funding 1-2 years in advance before we can enact rate increases to pay the excess insurance premiums that are due each fiscal year. As such, we deem it important to maintain a retained earnings balance in the Property Fund to be able to sustain the Fund's ability to pay for increasing premiums.Contact Person: Rachel Terry (rachelgterry@utah.gov), Division Director, Division of Risk ManagementAnticipated Correction Date: June 30, 2023Division of Technology ServicesPrint Services ? DTS currently projects Print Services retained earnings will decrease by $181 thousand in fiscal year 2023. The Print Services rate was set lower than the cost to provide this service in fiscal year 2024. DTS plans to annually review and adjust rates and issue mid-year rebates, if necessary, to bring DTS Print Services into compliance with federal excess reserve guidelines by the end of fiscal year 2024.Communication Services - The fiscal year 2024 rate was set to under recover the cost of providing this service by an additional $425 thousand. Because the reductions to retained earnings were smaller than expected in fiscal year 2022 and are projected to be smaller than expected in fiscal year 2023, DTS will need an additional year to address this excess. DTS plans to annually review and adjust rates and issue mid-year rebates, if necessary, to bring DTS Communication Services into compliance with federal excess reserve guidelines by the end of fiscal year 2025.Network Services - DTS anticipates significant expenses to this product in fiscal year 2023 as DTS upgrades the aging network infrastructure and as the demand for network services continues to increase (e.g. Agencies are asking for increased bandwidth). Upgrades to the infrastructure have been more complex than originally estimated, which has delayed the majority of this expense to fiscal year 2023. DTS projects the Network Services retained earnings will decrease by nearly $1 million in fiscal year 2023. DTS plans to annually review and adjust rates and issue mid-year rebates, if necessary, to bring DTS Network Services into compliance with federal excess reserve guidelines by the end of fiscal year 2023.Mainframe Services - This product will be coming to an end by fiscal year 2024. As the product ends, DTS will issue a rebate to reduce retained earnings to the agencies using the system. DTS plans to issue a credit in fiscal year 2023 which will bring Mainframe Services into compliance.Contact Person: Dan Frei (dfrei@utah.gov), Finance Director, Division of Technology ServicesAnticipated Correction Date: June 30, 2025Division of Human Resource ManagementHuman Resources Core Services - The Division of Human Resource Management (DHRM) projects DHRM Core Services expenses to increase in fiscal year 2023 and future years. The DHRM Core Services excess reserves was the result of an error correction. In an effort to decrease these excess reserves, DHRM has not requested a rate increase for DHRM Core Services, though we do anticipate costs to increase. We will continue to annually review and adjust the DHRM Core Services rate and, if necessary, issue refunds or rebates to ensure DHRM Core Services is in compliance with federal excess reserve guidelines by the end of fiscal year 2024.Contact Person: Jake Hennessy (jakehennessy@utah.gov), Finance Director, Department of Government OperationsAnticipated Correction Date: June 30, 2024
Finding 449964 (2022-012)
Significant Deficiency 2022
Subawards for SAPT Not Included in FFATA ReportsState Agency: Department of Health and Human ServicesFederal Program: Substance Abuse and Prevention ProgramThe Department concurs with this recommendation. We agree to properly report the subaward information beginning with SFY23.Anticipated Correcti...
Subawards for SAPT Not Included in FFATA ReportsState Agency: Department of Health and Human ServicesFederal Program: Substance Abuse and Prevention ProgramThe Department concurs with this recommendation. We agree to properly report the subaward information beginning with SFY23.Anticipated Correction Date: November 30, 2022Contact Person: Mark Meier, Financial Manager II, markmeier@utah.gov, and Kyle Larsen, Administrative Services Director, kblarson@utah.gov
Finding 449962 (2022-006)
Material Weakness 2022
Foster Care Eligibility Controls Not Completed in a Timely MannerState Agency: Department of Health and Human ServicesFederal Program: Foster Care Title IV-EThe Department concurs with this recommendation. The agency is in the process of building an integrated eligibility team and will increase its...
Foster Care Eligibility Controls Not Completed in a Timely MannerState Agency: Department of Health and Human ServicesFederal Program: Foster Care Title IV-EThe Department concurs with this recommendation. The agency is in the process of building an integrated eligibility team and will increase its capacity by having three team leads and one support coordinator III to support the eligibility review process.Anticipated Correction Date: June 30, 2023Contact Person: Tracy Wiggill, Eligibility Program Manager, twiggill@utah.gov
Finding 449960 (2022-013)
Material Weakness 2022
Missing/Untimely Submissions and Errors in FFATA ReportingState Agency: Department of Workforce ServicesFederal Program: Vocational Rehabilitation, Emergency Rental Assistance Program, Low-Income Home Energy Assistance Program, CCDF ClusterThe errors cited by the auditors occurred prior to the corr...
Missing/Untimely Submissions and Errors in FFATA ReportingState Agency: Department of Workforce ServicesFederal Program: Vocational Rehabilitation, Emergency Rental Assistance Program, Low-Income Home Energy Assistance Program, CCDF ClusterThe errors cited by the auditors occurred prior to the corrective actions taken by the Department of Workforce Services for prior year finding 2021-006, as described below, which were fully implemented as of June 30, 2022.The Department centralized the contracts teams and standardized contract processes across the Department. This centralization enabled the contracts team to create and maintain a comprehensive contracts database which contains pertinent data elements for each of the Department?s contracts, including contract execution dates, FFATA applicability, and whether applicable FFATA data has been reported on the FFATA Subaward Reporting System (FSRS). The Department also added certain fields in the contracts database which are being utilized to record when FFATA data is received by the contracts team from subrecipients and when the data is forwarded to finance personnel for entry on FSRS. Capturing these additional data elements allows for the generation of reports from the contracts database to identify any instances where FFATA is applicable but data has not been obtained or reported. These enhancements have improved the ability of finance personnel to reconcile FFATA data collected by the contracts team to the data reported on FSRS and are utilized regularly to review FFATA submissions to ensure timeliness, accuracy and completeness in reporting FFATA data.Contact Person: Nathan Harrison, Finance Director, 801-526-9402Anticipated Correction Date: June 30, 2022
Finding 449949 (2022-011)
Significant Deficiency 2022
Sufficiently-Detailed PIC Meeting Minutes Not MaintainedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The MOU between OIG and DIH/Medicaid and the PIC bylaws define that meeting minutes will be taken with each ...
Sufficiently-Detailed PIC Meeting Minutes Not MaintainedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The MOU between OIG and DIH/Medicaid and the PIC bylaws define that meeting minutes will be taken with each PIC Committee. These meeting minutes will be reviewed at the following PIC Committee meeting and voted on for approval.PIC bylaws specifically state:?To keep written minutes of all Committee meetings, with assistance of staff, including:? Date, time, and place of meeting;? Names of members present, absent, and excused;? Substance of all matters proposed, discussed or decided and a record of votes taken;? Names of all other individuals who appeared and the substance in brief of their testimony;? Any other information that any member requests to be entered in the minutes.?Anticipated Correction Date: June 31, 2023Contact Person: Jennifer Strohecker, Director Division of Integrated Healthcare, jstrohecker@utah.gov
Finding 449948 (2022-010)
Significant Deficiency 2022
Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elem...
Medical Loss Ratio Report Lacked Two Required ElementsState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will ensure that all required elements of the MLR are received by having DHHS staff review elements of the MLR to ensure they are complete.Anticipated Correction Date: January 31, 2023Contact Person: Gregory Trollan, Director, Office of Managed Health Care, gtrollan@utah.gov
Finding 449947 (2022-009)
Significant Deficiency 2022
Required Audits of MCO Encounter and Financial Data Not ConductedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will coordinate with the Utah OIG to audit these encounters and/or conduct these per...
Required Audits of MCO Encounter and Financial Data Not ConductedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Department will coordinate with the Utah OIG to audit these encounters and/or conduct these periodic audits with Medicaid staff. The results will be posted on the Utah Medicaid website.Anticipated Correction Date: September 30, 2023Contact Person: Gregory Trollan, Director, Office of Managed Health Care, gtrollan@utah.gov
Finding 449946 (2022-008)
Significant Deficiency 2022
Use of Appropriate National Correct Coding Initiative (NCCI) Edit Files Not VerifiedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Division successfully created and tested a comparison file. The division wil...
Use of Appropriate National Correct Coding Initiative (NCCI) Edit Files Not VerifiedState Agency: Department of Health and Human ServicesFederal Program: Medicaid ClusterThe Department concurs with this recommendation. The Division successfully created and tested a comparison file. The division will continue to work to resolve audit concerns. Implementation in production is set for November 2022.Anticipated Correction Date: November 30, 2022Contact Person: Shandi Adamson, Director, Office of Medicaid Operations, shandiadamson@utah.gov
Finding 449945 (2022-007)
Significant Deficiency 2022
Annual Medicaid Eligibility Reviews Not CompletedState Agency: Department of Health and Human Services; Department of Workforce ServicesFederal Program: Medicaid ClusterDepartment of Health and Human ServicesThe Department concurs with this recommendation. The Department will coordinate with the De...
Annual Medicaid Eligibility Reviews Not CompletedState Agency: Department of Health and Human Services; Department of Workforce ServicesFederal Program: Medicaid ClusterDepartment of Health and Human ServicesThe Department concurs with this recommendation. The Department will coordinate with the Department of Workforce Services (DWS) to whom we have delegated authority to perform eligibility determinations for Medicaid and CHIP and will ensure that DWS properly follows policy sections 721-1.A.1.b.i and COVID-19 Q & A question 10. DWS will train staff on proper use of the asset verification system, as well as remind staff on the review policy. DWS? Performance Review Team will also review a sample of cases to ensure compliance with these policies.Anticipated Correction Date: February 28, 2023Contact Person: Michelle Smith, Assistant Office Director, Office of Eligibility Policy,michellesmith@utah.govDepartment of Workforce ServicesThe Department will coordinate with the Department of Health and Human Services (DHHS) and ensure policy sections 721-1.A.1.b.i and COVID-19 Q & A Question 10 are followed properly. We will train staff on proper use of the asset verification system, as well as remind staff of the review policy.Contact Person: Muris Prses - Assistant Director, Systems and Policy 801-526-9831Anticipated Correction Date: February 2023
Finding 449935 (2022-015)
Significant Deficiency 2022
Subrecipients Not Tracked for Monitoring of Single Audit ReportsState Agency: Department of Workforce ServicesFederal Program: Child Care and Development Block GrantWe have verified that the four omitted subrecipients have been audited as required. Three of the four received a single audit and had ...
Subrecipients Not Tracked for Monitoring of Single Audit ReportsState Agency: Department of Workforce ServicesFederal Program: Child Care and Development Block GrantWe have verified that the four omitted subrecipients have been audited as required. Three of the four received a single audit and had no findings related to subawards provided by DWS. The remaining subrecipient was not required to have a single audit. Queries designed to identify subrecipients have been updated and reviewed to ensure that they include all subrecipients. FINET coding has been created to more specifically identify payments to subrecipients. This coding has simplified the query, which will minimize the risk of errors in the future.Contact Person: Van Christensen, Internal Audit Director, 801-808-0698Anticipated Correction Date: June 30, 2022
Finding 449934 (2022-014)
Significant Deficiency 2022
Inadequate Monitoring of Child Care Health and Safety InspectionsState Agency: Department of Workforce ServicesFederal Program: Child Care and Development Block GrantThe Department concurs with this recommendation. We agree to properly report the subaward information DHHS Child Care Licensing (CCL)...
Inadequate Monitoring of Child Care Health and Safety InspectionsState Agency: Department of Workforce ServicesFederal Program: Child Care and Development Block GrantThe Department concurs with this recommendation. We agree to properly report the subaward information DHHS Child Care Licensing (CCL) managers review each licensor?s inspection workload monthly, but have not been documenting the results. CCL managers will review the monthly results with each licensor and record summaries of their monthly desk reviews, including any findings in the Utah Performance Management (UPM) system. OCC will amend the contract with DHHS to maintain and follow written protocols to review licensing inspections. OCC will monitor this requirement during the annual contract monitoring.Contact Person: Ann Stockham Mejia, OCC Child Care Subsidy Program Manager, (385) 315-2376Anticipated Correction Date: February 1, 2023
Finding 449879 (2022-005)
Significant Deficiency 2022
Federal Funds Received Were Not Disbursed or Refunded Within Required TimeframeState Agency: Utah State UniversityFederal Program: Student Financial Assistance ClusterUtah State University will change its process for requesting federal funds in advance. The Controller?s Office will down less than t...
Federal Funds Received Were Not Disbursed or Refunded Within Required TimeframeState Agency: Utah State UniversityFederal Program: Student Financial Assistance ClusterUtah State University will change its process for requesting federal funds in advance. The Controller?s Office will down less than the full amount of the estimated financial aid disbursement amounts to be issued to students, as calculated by the University?s Financial Aid Office at the first of each semester.The Controller's Office personnel will then review federal financial aid disbursements within three days of receiving the advance draw in order to return any undisbursed funds to the Department of Education within the required timeframe. Federal financial aid funds will then be drawn down on an on-going basis as additional federal financial aid funds are disbursed to students during the semester.Contact Person: Jennifer Jenkins, Manager of Sponsored Programs Accounting, 435-797-1077Completion date: October 31, 2022
Finding 449792 (2022-019)
Material Weakness 2022
Missing Documentation for Emergency Rental Assistance PaymentsState Agency: Department of Workforce ServicesFederal Program: Emergency Rental AssistanceA new process with updated procedures was implemented in March of 2022. This included adding two additional quality control analysts. We anticipat...
Missing Documentation for Emergency Rental Assistance PaymentsState Agency: Department of Workforce ServicesFederal Program: Emergency Rental AssistanceA new process with updated procedures was implemented in March of 2022. This included adding two additional quality control analysts. We anticipate the program ending spring of 2023 based on remaining funds and current spend rate. For the next 4-6 months, monthly quality control reviews and training will occur with supervisors and staff.Contact Person: Lyle Ward, ERA Program ManagerAnticipated Correction Date: November 30, 2022
View Audit 313334 Questioned Costs: $1
Finding 449778 (2022-025)
Significant Deficiency 2022
CRF Subrecipient Single Audit Report Reviews Not OccurringState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB has updated its policies and procedures to ensure notification is given to all awarded subrecipients to be compliant with 2 CFR 200.332(d) and...
CRF Subrecipient Single Audit Report Reviews Not OccurringState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB has updated its policies and procedures to ensure notification is given to all awarded subrecipients to be compliant with 2 CFR 200.332(d) and the $750,000 annual spending threshold. GOPB will annually perform a review of subrecipients and verify that entities likely exceeding the federal funds expenditure threshold have completed and submitted a single audit report published on the Federal Audit Clearinghouse website. Any entity needing a single audit that can not be located on the website will be notified of their lack of compliance. Additionally, each year a sample of CRF subrecipients single audits will be reviewed for noncompliance.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 30, 2023
Finding 449777 (2022-024)
Significant Deficiency 2022
Underlying Accounting Data Does Not Support Coronavirus Relief Fund Quarterly ReportsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will continue to review its master CRF expenditure file and reconcile all reported CRF expenditures to FINET transa...
Underlying Accounting Data Does Not Support Coronavirus Relief Fund Quarterly ReportsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will continue to review its master CRF expenditure file and reconcile all reported CRF expenditures to FINET transactions. The reconciliation will account for original expenditure transactions, CRF expenditures that are booked when agencies are reimbursed for eligible transactions, and FEMA reimbursements for expenditures charged to the CRF.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 10, 2023
Finding 449776 (2022-023)
Significant Deficiency 2022
Improper Spending and Monitoring of Coronavirus Relief Fund ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will formally document eligibility for Thrive 125 grants and the state?s COVID-19 response dashboard to prepare the state for futur...
Improper Spending and Monitoring of Coronavirus Relief Fund ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus Relief FundGOPB will formally document eligibility for Thrive 125 grants and the state?s COVID-19 response dashboard to prepare the state for future reviews by the Department of the Treasury. While closing out the CARES Act CRF grant, GOPB will review expenses allocated for liability insurance to determine if any additional costs should be adjusted to not be charged to the CRF or document if they are appropriately charged as direct costs.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations, 801-538-1592Anticipated Correction Date: April 10, 2023
View Audit 313334 Questioned Costs: $1
Finding 449775 (2022-026)
Significant Deficiency 2022
Go Utah Did Not Implement Internal Controls for Subrecipient Monitoring RequirementsState Agency: Go UtahFederal Program: Coronavirus State and Local Fiscal Recovery Fundsa. ?Gain an understanding of subrecipient requirements and establish internal controls to ensure compliance with these requirem...
Go Utah Did Not Implement Internal Controls for Subrecipient Monitoring RequirementsState Agency: Go UtahFederal Program: Coronavirus State and Local Fiscal Recovery Fundsa. ?Gain an understanding of subrecipient requirements and establish internal controls to ensure compliance with these requirements;?In order to achieve a sufficient internal control environment, additional controls are needed at both the agency and state levels. Therefore, the Economic Opportunity Office will work with the Governor?s Office of Planning and Budget to create internal controls that, in addition to the ones already in place, create an environment that ensures compliance with federal requirements.b. ?Communicate all required federal award information to sub-recipients.?The Economic Opportunity Office will work with the Attorney General?s Office to include all required federal award information with the sub-recipient?s granting contracts.Contact Person: Kamron Dalton, Managing Director of Operations (COO), 801-538-8677Anticipated Correction Date: July 1, 2023
Finding 449774 (2022-022)
Significant Deficiency 2022
Suspension and Debarment Not Verified Prior to Awarding ContractsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will review its September 2022 guidance on requirements for SLFRF agreements and reissue the document to rem...
Suspension and Debarment Not Verified Prior to Awarding ContractsState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will review its September 2022 guidance on requirements for SLFRF agreements and reissue the document to remind agencies of the need to perform timely suspension and debarment checks. GOPB will also provide training to agencies and remind them to include a suspension and debarment clause in contract agreements. GOPB will update the reference guide for agencies with standardized language about suspension and debarment checks to be used in new agreements. GOPB will include this review in its regular monitoring activities and sample contract agreements to verify inclusion of the appropriate contractual provisions.Contact Person: Darcy Jaimez, Fiscal Grant Manager, 385-377-3373Anticipated Correction Date: April 30, 2023
View Audit 313334 Questioned Costs: $1
Finding 449773 (2022-021)
Significant Deficiency 2022
Improper Controls and Monitoring of State and Local Fiscal Recovery Funds ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will work with all agencies managing SLFRF projects to verify that adequate internal contro...
Improper Controls and Monitoring of State and Local Fiscal Recovery Funds ActivityState Agency: Governor?s Office of Planning and BudgetFederal Program: Coronavirus State and Local Fiscal Recovery FundsGOPB will work with all agencies managing SLFRF projects to verify that adequate internal controls have been established to reduce the risk of errors and noncompliance. GOPB will provide a reference guide to agencies to help them develop and implement proper controls over allowable activities and costs. GOPB will update its policies and procedures to sample agency compliance, with a greater focus on agencies that have less experience administering federal funds.To correct the $15.00 of questioned costs made by the courts, GOPB will work with the courts to charge the questoned amount to a different funding source.Contact Person: Duncan Evans, Senior Managing Director of Budget and Operations,801-538-1592Anticipated Correction Date: April 30, 2023
View Audit 313334 Questioned Costs: $1
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