Corrective Action Plans

Finding 1153922 (2023-005)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting § 200.303 § 200.328

Finding Number: 2023-005 Finding Name: Failure to Accurately Prepare Financial Reports for the COVID-19 – Homeowner Assistance Fund Program Finding Condition(s): The Illinois Department of Human Services (IDHS) did not prepare accurate federal financial reports (Paperwork Reduction Act (PRA) 1505-02...

Finding Number: 2023-005 Finding Name: Failure to Accurately Prepare Financial Reports for the COVID-19 – Homeowner Assistance Fund Program Finding Condition(s): The Illinois Department of Human Services (IDHS) did not prepare accurate federal financial reports (Paperwork Reduction Act (PRA) 1505-0269) for the COVID-19 – Homeowner Assistance Fund (HAF) program. Additionally, the auditors noted that the IDHS’ supervisory review procedures of the PRA 1505-0269 reports have not been designed to operate at an appropriate level of precision to ensure the financial reports are accurately prepared. Name of Contact Person(s): Joseph Wellbaum, Chief Financial Officer – Illinois Department of Human Services Corrective Action(s): The IDHS will issue the updated quarterly Treasury data templates to the Illinois Housing Development Authority to collect all necessary data fields in order to accurately report and reconcile HAF expenditure information. (Completed 12/31/23) The IDHS and the Illinois Housing Development Authority will meet with the U.S. Treasury to clarify quarterly and annual reporting needs for the HAF program. (Completed 12/15/22) Proposed Completion Date: December 31, 2023 – Completed

View Audit 366965

Finding 1153921 (2023-004)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring § 200.303 § 200.332

Finding Number: 2023-004 Finding Name: Failure to Establish Subrecipient Monitoring Procedures Finding Condition(s): The Illinois Department of Human Services (IDHS) did not perform a risk assessment or subrecipient monitoring procedures for the subrecipient of the COVID-19 – Homeowner Assistance Fu...

Finding Number: 2023-004 Finding Name: Failure to Establish Subrecipient Monitoring Procedures Finding Condition(s): The Illinois Department of Human Services (IDHS) did not perform a risk assessment or subrecipient monitoring procedures for the subrecipient of the COVID-19 – Homeowner Assistance Fund (HAF) program. Name of Contact Person(s): Joseph Wellbaum, Chief Financial Officer – Illinois Department of Human Services Corrective Action(s): On September 10, 2024, the IDHS completed a fiscal and administrative review of the Illinois Housing Development Authority. Additionally, on March 5, 2024, the IDHS will complete a thorough programmatic review of the HAF program. Proposed Completion Date: September 10, 2024 – Completed

View Audit 366965

Finding 1153920 (2023-003)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328

Finding Number: 2023-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expe...

Finding Number: 2023-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expenditure reports (Paperwork Reduction Act (PRA) 1505-0271) for the COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. Name of Contact Person(s): Lesley Winbush, Accountant – Illinois Governor’s Office of Management and Budget Corrective Action(s): GOMB will improve the reporting process by implementing checks to ensure that all expenditures are reported by State agencies. The checks will include comparing reported data against agency financial reports to ensure that the data is complete. Proposed Completion Date: June 30, 2026

View Audit 366965

Finding 1153918 (2023-002)

Material Weakness 2023

State of Illinois

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.332 § 200.521

Finding Number: 2023-002 Finding Name: Inadequate Monitoring of Subrecipient Single Audit Reviews Finding Condition(s): The State of Illinois did not establish adequate controls to monitor the completion and documentation of the single audit reports reviews for its subrecipients of the Special Suppl...

Finding Number: 2023-002 Finding Name: Inadequate Monitoring of Subrecipient Single Audit Reviews Finding Condition(s): The State of Illinois did not establish adequate controls to monitor the completion and documentation of the single audit reports reviews for its subrecipients of the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), Child and Adult Care Food Program (CACFP), Crime Victims Assistance Program (CVA), WIOA Cluster (WIOA), Highway and Planning Construction (Highway), Emergency Rental Assistance Program (ERAP), Homeowner Assistance Fund Program (HAF), Coronavirus State and Local Fiscal Recovery Funds (SLFRF), Twenty-First Century Community Learning Centers (Twenty-First), Title I Grants to Local Education Agencies (Title I), Supporting Effective Instruction State Grants (SEISG), Education Stabilization Funds (ESF), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Temporary Assistance for Needy Families Cluster (TANF), Child Support Enforcement (CSE), Low-Income Home Energy Assistance Program (LIHEAP), CCDF Cluster (CCDF), Social Services Block Grant (SSBG), and Block Grants for Prevention and Treatment of Substance Abuse (SAPT) in the State's Grant Accountability and Transparency Act (GATA) Audit Report Review Management System (ARRMS). Name of Contact Person(s): Keyria Rodgers, Grant Accountability and Transparency Unit Director – Illinois Governor’s Office of Management and Budget Corrective Action(s): The Grant Accountability and Transparency Unit (GATU) provides a centralized, uniform process and a system which State grant-making agencies are required to adhere to throughout the life cycle of the grant. The Illinois Governor’s Office of Management and Budget (GOMB) will develop and implement monitoring procedures to ensure the system is updated by agencies and accurate as to the completeness of the agencies’ report reviews, letter issuances, and desk reviews. Proposed Completion Date: December 31, 2025

View Audit 366965

Finding 1152977 (2023-007)

Material Weakness 2023

Second Harvest Northern Lakes Food Bank

MN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

The Accountant prepares reimbursement requests and the Contracted Controller reviews and approves reimbursement before submission is submitted.

View Audit 366283

Finding 576441 (2023-053)

Material Weakness 2023

State of Nevada

NV

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2023-053 Program Information Program Name: Children’s Health Insurance Program (CHIP) CFDA Number: 93.767 Summary of Finding Eligibility Material Weakness in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Plan DSS has enhanced internal...

Finding 2023-053 Program Information Program Name: Children’s Health Insurance Program (CHIP) CFDA Number: 93.767 Summary of Finding Eligibility Material Weakness in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Plan DSS has enhanced internal controls to ensure CHIP applications are accurately processed and properly documented. Procedures have been reinforced to require that all applications and supporting documentation are consistently reindexed to the correct case file when a pseudo-SSN is updated, that each application carries a clear date stamp, and that records are fully maintained in DIS. In addition, DSS relies on its Quality Control (QC) unit to conduct post-eligibility reviews, validate determinations, and identify corrective actions when necessary. Together, these measures ensure that applications are complete, accessible, and compliant with program requirements. Contact Person(s) Responsible Karen Stoycoff, Social Services Program Specialist Phone: 775-684-7436 Email: kstoycoff@dss.nv.gov Anticipated Completion Date September 30th, 2025.

View Audit 366218

Finding 576428 (2023-042)

Significant Deficiency 2023

State of Nevada

NV

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-042 Program Information Program Name: Low-Income Home Energy Assistance Covid-19 Low-Income Home Energy Assistance CFDA Number: 93.568 Summary of Finding Significant Deficiency in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Pla...

Finding 2023-042 Program Information Program Name: Low-Income Home Energy Assistance Covid-19 Low-Income Home Energy Assistance CFDA Number: 93.568 Summary of Finding Significant Deficiency in Internal Control over Compliance Agency Response The agency agrees with this finding. Corrective Action Plan DSS has strengthened internal controls to ensure all reimbursement requests are independently reviewed and approved prior to submission. Each request must now include documented evidence of review and authorization by staff who are not involved in the preparation of the request, ensuring proper segregation of duties. Supporting documentation is validated during the review process, and supervisory sign-off is required to confirm accuracy and compliance. These measures provide assurance that reimbursement requests are fully supported, independently verified, and compliant with program requirements. Contact Person(s) Responsible Brook Barlow, Chief Fiscal Services Phone: 775-684-0659 Email: mrwortman@dss.nv.gov Anticipated Completion Date Corrective Actions have been in place since July 1, 2023.

View Audit 366218

Finding 576421 (2023-038)

Significant Deficiency 2023

State of Nevada

NV

Matching / Level of Effort / Earmarking § 200.303

Finding 2023-038 Program Information Program Name: Temporary Assistance for Needy Families, COVID-19 Temporary Assistance for Needy Families CFDA Number: 93.558 Summary of Finding Matching, Level of Effort, and Earmarking Significant Deficiency over Internal Control and Compliance Agency Response Ag...

Finding 2023-038 Program Information Program Name: Temporary Assistance for Needy Families, COVID-19 Temporary Assistance for Needy Families CFDA Number: 93.558 Summary of Finding Matching, Level of Effort, and Earmarking Significant Deficiency over Internal Control and Compliance Agency Response Agency agrees with this response. Corrective Action Plan DSS has established formal procedures to ensure TANF matching, level of effort, and earmarking requirements are consistently monitored. The TANF NEON Cash Hardship Report is now published and distributed to executive staff on a quarterly basis. Following publication, executive staff review the report and provide confirmation that program expenditures align with federal requirements. Documentation of each review is maintained as part of the official record to demonstrate compliance. These procedures ensure accurate tracking, timely oversight, and verification that TANF expenditures meet required match, level of effort, and earmarking standards. Contact Person(s) Responsible Shelly Aguilar, Social Services Chief III Phone: 702-631-2337 Email: asaguilar@dss.nv.gov Anticipated Completion Date Corrective action in place.

View Audit 366218

Finding 576419 (2023-056)

Material Weakness 2023

State of Nevada

NV

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2023-056 Program Information Program Name: Children’s Health Insurance Program (CHIP), Medicaid Cluster: State Medicaid Fraud Control Units, State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare, Medical Assistance Program (Medicaid; Title XIX) CFDA Num...

Finding 2023-056 Program Information Program Name: Children’s Health Insurance Program (CHIP), Medicaid Cluster: State Medicaid Fraud Control Units, State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare, Medical Assistance Program (Medicaid; Title XIX) CFDA Number: 93.767/93.775/93.777/93.778 Summary of Finding Eligibility Material Weakness in Internal Control over Compliance Agency Response Agency agrees with the finding. Corrective Action Plan DSS has clarified its internal control framework to reflect that eligibility accuracy is verified through the Division’s Quality Control (QC) unit rather than a secondary supervisor review. The QC unit conducts ongoing post-eligibility case reviews to validate determinations, identify errors, and recommend corrective measures. To support this process, DSS has reinforced procedures requiring all applications and redeterminations to be properly filed, time-stamped, and maintained in DIS to ensure accessibility for QC review. These measures, combined with QC oversight, provide assurance that eligibility determinations are accurate, documented, and compliant with program requirements. Contact Person(s) Responsible Karen Stoycoff, Social Services Program Specialist Phone: 775-684-7436 Email: kstoycoff@dss.nv.gov Anticipated Completion Date September 30th, 2025.

View Audit 366218

Finding 576414 (2023-047)

Significant Deficiency 2023

State of Nevada

NV

Matching / Level of Effort / Earmarking § 200.303

Finding 2023-047 Program Information Program Name: CCDF Cluster: Child Care and Development Block Grant, COVID-19 Child Care and Development Block Grant, Child Care Mandatory and Matching Funds of the Child Care and Development Fund CFDA Number: 93.575/93.596 Summary of Finding Matching, Level of Ef...

Finding 2023-047 Program Information Program Name: CCDF Cluster: Child Care and Development Block Grant, COVID-19 Child Care and Development Block Grant, Child Care Mandatory and Matching Funds of the Child Care and Development Fund CFDA Number: 93.575/93.596 Summary of Finding Matching, Level of Effort, and Earmarking Significant Deficiency in Internal Control over Compliance Agency Response Agency agrees with the finding. Corrective Action Plan DSS has implemented procedures requiring program staff and fiscal staff to reconcile in-kind contributions against the required match on a quarterly basis. Certified match letters and supporting documentation from partners are reviewed against the cumulative tracker to ensure amounts are properly recorded and reported. Discrepancies are resolved prior to reporting, and supervisory review provides additional oversight. These procedures ensure the State’s matching requirements are consistently met and accurately reported on the ACF-696. Contact Person(s) Responsible Brook Barlow, Chief Fiscal Services Phone: 775-684-0659 Email: bebarlow@dss.nv.gov Anticipated Completion Date November 15, 2025.

View Audit 366218

Finding 576397 (2023-037)

Material Weakness 2023

State of Nevada

NV

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding #2023-037 – Education Stabilization Fund, CFDA 84.425 Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE implement internal controls to identify required informati...

Finding #2023-037 – Education Stabilization Fund, CFDA 84.425 Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE implement internal controls to identify required information to be reported, ensure accuracy, and maintain adequate document retention to support compliance. NDE Response Due to rapid turnover, changes in assigned personnel, and inconsistent file architecture, NDE has struggled to ensure that source documentation is labeled and retained appropriately. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. The Office of Division Compliance will collaborate with the Office of Assessments, Data, and Accountability Management, as well as the Office of District Support to develop these standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2026. Please reach out to Amelia Thibault at sidcompliance@doe.nv.gov with any questions.

View Audit 366218

Finding 576394 (2023-034)

Material Weakness 2023

State of Nevada

NV

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303

Finding #2023-034 – Title I Grants to Local Education Agencies, CFDA 84.010 Matching, Level of Effort, and Earmarking – Material Weakness in Internal Control over Compliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE enhance internal controls to ensure the...

Finding #2023-034 – Title I Grants to Local Education Agencies, CFDA 84.010 Matching, Level of Effort, and Earmarking – Material Weakness in Internal Control over Compliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE enhance internal controls to ensure the information used is maintained and reviewed for accuracy and compliance. NDE Response The Department agrees with this finding. While the Department has developed a comprehensive Policy and Procedure (1.9 Title I ESEA MOE) documenting the process for the development, review, and finalization of the MOE report, as well a Business Rule which clearly crosswalks source data to reporting outcomes and integrates pillars from NDE’s Records Management Program, understaffing at the Department has made it difficult to ensure deadlines are met, all levels of review have been completed, and audit trails have been sufficiently documented. Corrective Action A checklist detailing the chain of review has been developed and will be implemented to track the review and approval process of federal reports prior to submission. NDE shall implement internal control monitoring specific to the use of this checklist and adherence to internal controls regarding levels of review. The Office of Division Compliance will collaborate across the Department to ensure adoption and adherence to the use of this form. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; November 1, 2025. Please reach out to Amelia Thibault at sidcompliance@doe.nv.gov with any questions.

View Audit 366218

Finding 576393 (2023-033)

Material Weakness 2023

State of Nevada

NV

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303

Finding #2023-033 – Title I Grants to Local Education Agencies, CFDA 84.010 Matching, Level of Effort, and Earmarking – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE enhance inte...

Finding #2023-033 – Title I Grants to Local Education Agencies, CFDA 84.010 Matching, Level of Effort, and Earmarking – Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: Eide Bailly recommended NDE enhance internal controls to ensure supporting documentation of the adjustments in allocations to LEAs is maintained. NDE Response NDE agrees with this finding. In alignment with efforts under findings 2022-037 and 2023-034 regarding maintenance of effort, the Department has worked to develop policies and procedures, business rules, and consistent data and reporting practices across reports. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. The Office of Division Compliance will collaborate with the Office of Assessments, Data, and Accountability Management, as well as the Office of District Support to develop these standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2026. Please reach out to Amelia Thibault at sidcompliance@doe.nv.gov with any questions.

View Audit 366218

Finding 576388 (2023-028)

Material Weakness 2023

State of Nevada

NV

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Audit Finding: 2023-028 Emergency Rental Assistance Program: 21.023 Special Tests and Provisions – ERA Funds Reallocation Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Supporting documentation for the application to receive reallocated funds was not mainta...

Audit Finding: 2023-028 Emergency Rental Assistance Program: 21.023 Special Tests and Provisions – ERA Funds Reallocation Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Supporting documentation for the application to receive reallocated funds was not maintained and there was not adequate segregation of duties in the preparation and review of the application. Recommendation: Enhance internal controls to ensure supporting documentation is maintained. Agency Response: The Nevada Housing Division (“Division”) does not agree with the finding. While the Division acknowledges the requirements outlined for audit in the Special Test, these do not align with the actual reallocation application which simply stated that the applicant must confirm a demonstrated need and submit monthly projections. The Division did provide these projections with its reallocation application along with households in the queue for emergency rental assistance and past monthly expenditures and households served in order to inform the projections. Corrective Action: In FY25, the Housing Division moved ERAP to the Grants Team for management, including the documentation of amounts being reported to the awarding agency. Additionally, the Division established an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business in January of 2024. The internal audit and compliance committee is responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Finally, the Division received legislative approval for an Auditor 3 position that will commence in October 2025 to support fiscal and overall grant compliance. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 366218

Finding 576386 (2023-026)

Material Weakness 2023

State of Nevada

NV

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

Audit Finding: 2023-026 Emergency Rental Assistance Program: 21.023 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Key information was not reported, supporting documentation for amounts that were reported was not maintained, and there was not prop...

Audit Finding: 2023-026 Emergency Rental Assistance Program: 21.023 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Key information was not reported, supporting documentation for amounts that were reported was not maintained, and there was not proper segregation of duties relative to reporting. Recommendation: Implement internal controls to ensure reports are reviewed for accuracy prior to submission. Agency Response: The Nevada Housing Division (“Division”) agrees with the finding. The Division also acknowledges this is a prior year finding. The timing of the FY22 and FY23 state audits did not allow for any corrective actions to be reflected. Additionally, the Division would like to note, and be given consideration for, the substantive fact of the context of the time period in a pandemic, a once in a lifetime crisis that was impacting daily work and personal lives of all Nevadans, including Division staff. Finally, and importantly, the U.S. Treasury portal was a challenge to work with and guidance was often confusing and contradictory. Corrective Action: In FY25, the Division moved ERAP to the Grants Team for management of the subrecipients and reporting. Additionally, the Division established an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business in January of 2024. The internal audit and compliance committee is responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Finally, the Division received legislative approval for an Auditor 3 position that will commence in October 2025 to support fiscal and overall grant compliance. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 366218

Finding 576308 (2023-003)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management § 200.303

Finding Number: 2023‐003 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since April 2025, Federal & ...

Finding Number: 2023‐003 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: Since April 2025, Federal & State grant expenditures are verified to conform to the grant applications. Budget revisions are requested and approved before expenditures are made. After reconciling expenditures to the grant detail, timely reimbursement requests are made. Journal entries are expected to contain adequate detail and justification and Grant personnel now report to the Business Manager and Chief Financial Officer where they receive ongoing support, training and supervision. The District intends to be in compliance with 2 CFR Part 200.303 during the 2026 fiscal year.

View Audit 366183

Finding 576301 (2023-001)

Material Weakness 2023

Isaac Elementary School District No. 5

AZ

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.303

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education...

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Title I Grants to Local Educational Agencies 84.010 Supporting Effective Instruction State Grants 84.367 Student Support and Academic Enrichment Program 84.424 Education Stabilization Fund 84.425C Education Stabilization Fund 84.425D Education Stabilization Fund 84.425U Contact Person: James Serbin, Chief Financial Officer Anticipated Completion Date: June 30, 2026 Planned Corrective Action: The District will provide trainings on a regular basis for personnel responsible for grants management. The District will adhere to internal controls to ensure expenditures align to grant budgets.

View Audit 366183 Questioned Costs: $1

Finding 576299 (2023-013)

Material Weakness 2023

Dakota County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its policies and controls to ensur...

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its policies and controls to ensure there is a formally documented control to ensure all reports are reviewed and the documentation of the review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will maintain a copy of the quarterly and annual cost reports that includes a written sign-off showing that the reports have been reviewed prior to the quarterly/annual deadline. Name of the contact person responsible for corrective action: Michelle Jensen, Social Services Program Operations Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576297 (2023-011)

Material Weakness 2023

Dakota County

MN

Eligibility Material Weakness Reporting § 200.303

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend the County implement process and procedures to provide re...

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend the County implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in MAXIS and issues are followed up in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576296 (2023-009)

Material Weakness 2023

Dakota County

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.303

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its procedures and control to ensu...

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its procedures and control to ensure all RMS listings sent to the State properly exclude those necessary individuals no longer working in the programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure that the reports are reviewed prior to submission going forward. Name of the contact person responsible for corrective action: Nataliya Schull, Social Services Program Analyst Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576290 (2023-006)

Material Weakness 2023

Dakota County

MN

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Health and Human Services Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Passed Through Minnesota Department of Human Services Pass Through Number: H55214077 Award Period: 2023 Recommendation: We recommend the County implement process and procedures ...

U.S. Department of Health and Human Services Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Passed Through Minnesota Department of Human Services Pass Through Number: H55214077 Award Period: 2023 Recommendation: We recommend the County implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in MAXIS and issues are followed up in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576289 (2023-008)

Material Weakness 2023

Dakota County

MN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.331

U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Direct Payment Award Period: 2023 Recommendation: We recommend that the County establish clear policies and procedures for formal review and approval of subrecipient monitoring checklis...

U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Direct Payment Award Period: 2023 Recommendation: We recommend that the County establish clear policies and procedures for formal review and approval of subrecipient monitoring checklists. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County already had established policies, procedures, and checklists related to subrecipient monitoring, but the selected subrecipient relationship did not have adequate, formal documentation that monitoring checklists were completed. Going forward the County will continue to train staff to follow these policies. The County has also put more resources towards its finance department’s audit unit in 2024 and 2025 to follow-up on the proper implementation of corrective action plans related to audit findings. Name of the contact person responsible for corrective action: Will Wallo, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576279 (2023-014)

Significant Deficiency 2023

Dakota County

MN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.420 § 200.476

U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Medical Assistance Program Assistance Listing Number: 10.561, 93.558, & 93.778 Passed Through Minnesota Department of Human Serv...

U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Medical Assistance Program Assistance Listing Number: 10.561, 93.558, & 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55230010, H55214077, & H55215048 Award Period: 2023 Recommendation: We recommend that the County retain documentation of review and approval of all expenditures included in the County’s Cost Allocation Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure the cost allocation plan is reconciled to the supporting documents and expenditures prior to the final review and signing of the cost allocation plan. Name of the contact person responsible for corrective action: Will Wallo, Finance Director Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

Finding 576278 (2023-012)

Material Weakness 2023

Dakota County

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.303 § 200.420 § 200.476

U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Medical Assistance Program Assistance Listing Number: 10.561, 93.558, & 93.778 Passed Through Minnesota Department of Human Serv...

U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Medical Assistance Program Assistance Listing Number: 10.561, 93.558, & 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55230010, H55214077, & H55215048 Award Period: 2023 Recommendation: We recommend that the County retain documentation of review and approval of all expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure documentation for all disbursements and the related review and approvals are retained going forward. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2024

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Finding 576277 (2023-010)

Material Weakness 2023

Dakota County

MN

Procurement, Suspension & Debarment § 200.303 § 200.320

U.S. Department of Agriculture Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Passed Through Minnesota Department of Human Services Pass Through Number: H55230010 Award Period: 2023 Recommendation: We recommend the County follow their federal purchasing poli...

U.S. Department of Agriculture Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Passed Through Minnesota Department of Human Services Pass Through Number: H55230010 Award Period: 2023 Recommendation: We recommend the County follow their federal purchasing policy in all of their federal programs and retain documentation of that process occurring. As necessary, the County may need to add internal controls that are program specific to ensure this properly occurs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to work with SNAP program managers to understand and adhere to federal purchasing policies. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2024

View Audit 366181

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