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Corrective Action Plans

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Finding 1214688 (2025-001)
Material Weakness 2025
Congregation Ymh
NY
Student Financial Aid Matching / Level of Effort / Earmarking § 200.303
Corrective Action Plan: NSLDS Reporting Institution: Congregation YMH d/b/a Yeshiva Meor Hatalmud Audit Period: Year Ended August 31, 2025 Finding 2025:001: Noncompliance with NSLDS Enrollment Reporting Requirements Views of Responsible Officials The Organization acknowledges a misunderstanding duri...
Corrective Action Plan: NSLDS Reporting Institution: Congregation YMH d/b/a Yeshiva Meor Hatalmud Audit Period: Year Ended August 31, 2025 Finding 2025:001: Noncompliance with NSLDS Enrollment Reporting Requirements Views of Responsible Officials The Organization acknowledges a misunderstanding during the initial year of the program regarding the necessity of NSLDS reporting when student loans are not present. Upon clarification, management prioritized resolving this reporting requirement. Corrective Action Taken • System Registration: The institution successfully finalized its registration with the National Student Loan Data System (NSLDS). • Technical Resolution: Initial attempts to resolve technical access issues began on March 30, 2026. These issues, tracked under Case #260330-000528, were fully resolved on April 29, 2026. • Reporting Compliance: The Organization completed its initial enrollment reporting at both the Campus and Program levels to the Department of Education on April 29, 2026. • Verification of Proof: Official confirmation of the successful registration and enrollment reporting has been provided to auditors. • Internal Controls: To ensure ongoing compliance with 2 CFR §200.303(a), the Organization established formal procedures. These include monthly monitoring of enrollment changes, maintaining an audit trail of NSLDS communications, and assigning specific reporting responsibilities to the administrative office. Completion Status: Resolved/ Completed Responsible Person: Mr. Frisch, Administrator
View Audit 401420
Finding 1214631 (2025-001)
Material Weakness 2025
Irl Council
FL
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.303
Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management’s Response: The FFAT...
Recommendation: The Federal Funding Accountability and Transparency Act (FFATA) reporting requirement is a general term and condition from the Department of Commerce and should be completed as required and reviewed by someone other than the preparer before submission. Management’s Response: The FFATA reporting requirement was not a specific award condition on the grant award to the IRL Council from NOAA Fisheries. However, it is a standard general term and condition from the Department of Commerce which is referenced on the grant award. The subawards for the NOAA grant have now been input into SAM.gov. The IRL Council will review the specific FFATA requirements required by the Department of Commerce (different than the EPA requirements) and will make sure that the IRL Council continues to be in compliance. Responsible Party: Daniel Kolodny, Chief Operating Officer Anticipated Completion Date: May 1, 2026
View Audit 401323
Finding 1214630 (2025-002)
Material Weakness 2025
BAGDAD UNIFIED SCHOOL DISTRICT NO. 20
AZ
Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303
The District will establish a system of internal controls to ensure wage rate requirements are included in construction contracts funded by Federal awards, and certified payroll reports are obtained from contractors to verify compliance with federal prevailing wage requirements.
The District will establish a system of internal controls to ensure wage rate requirements are included in construction contracts funded by Federal awards, and certified payroll reports are obtained from contractors to verify compliance with federal prevailing wage requirements.
View Audit 401322
Finding 1214593 (2025-001)
Material Weakness 2025
Department of Transportation and Public Works
PR
Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303
Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-da...
Corrective Action: The Finance Director, in coordination with Human Resources, will execute a "Mobility File Standardization Plan." A census of transferred personnel will be conducted to identify missing documents (I-9 forms, tax withholdings, academic certifications, and background checks). A 90-day term is established to complete the physical and digital archives.
View Audit 401254
Finding 1214544 (2025-001)
Material Weakness 2025
North Slope Borough
AK
Equipment & Real Property Management § 200.303 § 200.313
The Department of Finance will work with the Department of Administration to obtain the necessary documentation of the required physical inventory of all grant funded property and equipment, the reconciliation of the physical inventory to property records, and the equipment maintenance logs. Trainin...
The Department of Finance will work with the Department of Administration to obtain the necessary documentation of the required physical inventory of all grant funded property and equipment, the reconciliation of the physical inventory to property records, and the equipment maintenance logs. Training for all employees responsible for these activities will be provided as deemed necessary. Additionally, the Department of Finance will provide a formal memorandum to all of the Borough departments outlining the federal requirements governing the purchase, management, inventory, use and disposition of assets acquired with federal grant funds in accordance with 2 C.F.R. Part 200.
View Audit 401216
Finding 1214480 (2025-002)
Material Weakness 2025
Lodge Grass School District No. 27 & 2
MT
Questioned Costs Reporting Significant Deficiency § 200.303
Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None...
Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None. Criteria: Uniform Guidance, 2 CFR section 200.303 (Internal Controls), effective internal controls require the entity to establish and implement written policies and procedures. These policies must ensure that disbursements are supported by adequate documentation, demonstrating proper authorization, accuracy, and compliance with applicable laws and regulations. Cause: Lack of retention of documents used to support the figures that were presented in the Elementary and High School Impact Aid applications. Although the review and approval of the Impact Aid applications was noted as being performed, the lack of retention of supporting documentation relating to the applications does not support reperformance. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the entity strengthen internal controls over the review of the impact aid application and the retention of documents used to complete the Impact Aid applications. Views of Responsible Officials: We concur that data submitted by previous school administration was not verifiable. The District has since taken steps to ensure that all CWD student data is submitted to Impact Aid timely and accurately and date used from the Special Ed Dept at the school via reports submitted to the Office of Public Instruction.
View Audit 401189
Finding 1214398 (2025-002)
Material Weakness 2025
Lodge Grass School District No. 27 & 2
MT
Questioned Costs Reporting Significant Deficiency § 200.303
Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None...
Finding 2025-002 – Reporting (Internal Controls Over Compliance) Impact Aid Applications Significant Deficiency Condition: We did not receive back up documentation to support the Children with Disabilities figures on both the Elementary and High School Impact Aid applications. Questioned Costs: None. Criteria: Uniform Guidance, 2 CFR section 200.303 (Internal Controls), effective internal controls require the entity to establish and implement written policies and procedures. These policies must ensure that disbursements are supported by adequate documentation, demonstrating proper authorization, accuracy, and compliance with applicable laws and regulations. Cause: Lack of retention of documents used to support the figures that were presented in the Elementary and High School Impact Aid applications. Although the review and approval of the Impact Aid applications was noted as being performed, the lack of retention of supporting documentation relating to the applications does not support reperformance. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the entity strengthen internal controls over the review of the impact aid application and the retention of documents used to complete the Impact Aid applications. Views of Responsible Officials: We concur that data submitted by previous school administration was not verifiable. The District has since taken steps to ensure that all CWD student data is submitted to Impact Aid timely and accurately and date used from the Special Ed Dept at the school via reports submitted to the Office of Public Instruction.
View Audit 401040
Finding 1214396 (2025-003)
Material Weakness 2025
Suffolk County Community College
NY
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should evaluate their procedures and review policies surrounding reporting enrollment effective dates and program enrollment effective dates NSLDS. Explanation of disagreement with audit finding: There i...
Student Financial Aid Cluster – Assistance Listing 84.063 and 84.268 Recommendation: The College should evaluate their procedures and review policies surrounding reporting enrollment effective dates and program enrollment effective dates NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Through the review of program reporting and campus reporting, the college will identify the cause for the data error. The college will explore the impact of branch campuses and the potential to shift to a single college reporting model. The following specific steps will be completed. 1. Identify and Analyze the Issues 2. Root Cause Analysis 3. Corrective Measures 4. Automation: Implement automated checks and balances to ensure data integrity before files are processed and sent. Name(s) of the contact person(s) responsible for corrective action: Patricia Munsch, Ph.D. Vice President for Student Affairs Nancy Brewer, College Director for Financial Aid Cheryl Eldredge, College Associate Dean for Registrar and Master Schedule Planned completion date for corrective action plan: December 31, 2026
View Audit 401037
Finding 1214172 (2025-036)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
2025-036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) 97.036 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. The Department should review and enhance its procedures and internal controls to ensure that ...
2025-036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) 97.036 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. The Department should review and enhance its procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: MEMA has assigned entering roles and review/approval roles to several employees to ensure our ability to meet MEMA’s FFATA reporting requirements. Grants Units will not forward any contract, amendment, settlement agreement to CFO for signature without confirmation that a properly completed/signed FFATA form has been received from subrecipient. Once contract/amendment/settlement agreement has been signed by CFO, grant program staff will save FFATA form in SharePoint FFATA folder, within the month/year of obligation (signed by MEMA). Grants Unit will have at least one position, and Fiscal will have at least one position assigned to the role of FFATA Data Entry. Assigned FFATA Data entry personnel will review the FFATA SharePoint folders for any recent FFATA forms. This review should be done weekly but no later than every other week. All new FFATA forms will be entered into SAM.gov within ten (10) business days of subcontractor/subrecipient award obligation (date contract/amendment is signed by MEMA’s CFO). Grants Unit will have at least one position, and Fiscal will have at least one position assigned to the role of FFATA Data reviewer/approval. FFATA Data reviewers/approvals will be notified by FFATA Data entry personnel when new FFATA forms have been entered. Reviews/Approval will have ten (10) business days to review the new forms and either approval or reach back to the Data Entry personnel for clarification/adjustments if needed. Name(s) of the contact person(s) responsible for corrective action: Shannon Norton, Chief Fiscal Officer Planned completion date for corrective action plan: End of the Federal Fiscal Year 9/30/2025
View Audit 400886
Finding 1214170 (2025-035)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
2025-035 Opioid STR 93.788 Recommendation: We recommend the Department complete its corrective action plan from the prior year. The Department should verify that its internal controls and procedures are sufficient to ensure subrecipient monitoring is performed in compliance with the requirements of ...
2025-035 Opioid STR 93.788 Recommendation: We recommend the Department complete its corrective action plan from the prior year. The Department should verify that its internal controls and procedures are sufficient to ensure subrecipient monitoring is performed in compliance with the requirements of the federal program and that all required information is included in subaward agreements. Action taken in response to finding: The Department will implement a procedure to verify annually each city and town subrecipient meets the Single Audit threshold, obtain the corresponding audit reports from directly from the Federal Audit Clearinghouse (fac.gov), and document. Additionally, a monitoring checklist and staff training will be updated to reinforce these requirements and ensure ongoing compliance. The Department implemented the FAIN number on 9/20/2025, amendments and new contracts after this date show this number. Name(s) of the contact person(s) responsible for corrective action: Matt Courchene, Chief Financial Officer Planned completion date for corrective action plan: 9/30/2026
View Audit 400886
Finding 1214169 (2025-034)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Eligibility Questioned Costs Significant Deficiency § 200.303
2025-034 Medicaid Cluster 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility and that this documentation is readily available for audit. Action taken in response to finding: Current...
2025-034 Medicaid Cluster 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility and that this documentation is readily available for audit. Action taken in response to finding: Currently, when a document is received at a MassHealth Enrollment Center, it is the worker’s responsibility to collect the documentation and send it to the Electronic Document Management Center (EDMC) in New Bedford. Once the document is received it is prepped, scanned, and indexed to enable a worker to process the documentation within our eligibility system. We are proposing a short-term and long-term solution to address the audit finding. Short term solution: This approach involves minimal modifications to the current operational process and can be quickly put into practice across all locations. All staff at the MassHealth document received at a MEC that was submitted by applicants or members. Subsequently, the document must be mailed to EDMC for further processing. Long term solution: Implementing this solution will involve modifications to the current operational processes and workflows within MassHealth Eligibility Operations and the system. To facilitate this, we plan to initiate a comprehensive internal discussion involving different teams to gather insights, understand existing procedures, and identify areas where changes are needed to support the new solution. Once these preliminary discussions are completed, we will work with the relevant stakeholders to begin the development of the specific requirements that the new process will entail. Name(s) of the contact person(s) responsible for corrective action: Tosin Adebiyi, Director of Special Eligibility Programs and Audits, Marco Gonzales, Eligibility Quality Assurance Team Leader, April Aguiar, Director of EDMC, Rosana Senise, Director of MassHealth Eligibility Planned completion date for corrective action plan: Short Term solution: April 1, 2026, Long Term solution: December 2027
View Audit 400886
Finding 1214165 (2025-033)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Eligibility Questioned Costs Special Tests & Provisions § 200.303
2025-033 Medicaid Cluster 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it maintains documentation that claims are paid only to eligible providers and that documentation is readily available for audit. Action taken in response to ...
2025-033 Medicaid Cluster 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it maintains documentation that claims are paid only to eligible providers and that documentation is readily available for audit. Action taken in response to finding: MassHealth plans to run a quarterly report to identify dental providers who are 3 months away from revalidation. MassHealth plans to share the report with DentaQuest to ensure that the revalidation process begins in a timely manner. Additionally, MassHealth has streamlined the maintenance of revalidation documentation by requiring DentaQuest to upload the documentation directly into MassHealth’s Medicaid Management Information System (MMIS). MassHealth has updated its provider agreement processing procedures and now requires DentaQuest to upload executed provider agreements directly into MassHealth’s MMIS. MassHealth plans to identify any additional dental providers (if any) who may be overdue for revalidation and share such information with DentaQuest and plans to instruct DentaQuest to reach out to the identified providers in order to begin the revalidation process. MassHealth instructed DentaQuest to: (1) generate revalidation letters; and (2) send providers revalidation letters, as appropriate, via email. Name(s) of the contact person(s) responsible for corrective action: Tuyen Vu, Deputy Director, Dental Planned completion date for corrective action plan: MassHealth anticipates implementing the above updated processes in the second quarter of calendar year 2026.
View Audit 400886
Finding 1214161 (2025-032)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Eligibility Questioned Costs Special Tests & Provisions § 200.303
2025-032 Children's Health Insurance Program (CHIP) 93.767 Recommendation: The Department should enhance its procedures and internal controls to ensure it maintains documentation that claims are paid only to eligible providers and that documentation is readily available for audit. Action taken in re...
2025-032 Children's Health Insurance Program (CHIP) 93.767 Recommendation: The Department should enhance its procedures and internal controls to ensure it maintains documentation that claims are paid only to eligible providers and that documentation is readily available for audit. Action taken in response to finding: MassHealth instructed the Third-Party Affiliation vendor, DentaQuest to: (1) generate revalidation letters; and (2) send providers revalidation letters, as appropriate, via email. MassHealth plans to run a quarterly report to identify dental providers who are 3 months away from revalidation. MassHealth plans to share the report with DentaQuest to ensure that the revalidation process begins in a timely manner. Additionally, MassHealth has streamlined the maintenance of revalidation documentation by requiring DentaQuest to upload the documentation directly into MassHealth’s Medicaid Management Information System (MMIS). MassHealth plans to identify any additional dental providers (if any) who may be overdue for revalidation and share such information with DentaQuest and plans to instruct DentaQuest to reach out to the identified providers in order to begin the revalidation process. MassHealth has updated its provider agreement processing procedures and now requires DentaQuest to upload executed provider agreements directly into MassHealth’s Medicaid Management Information System (MMIS). MassHealth has instructed DentaQuest to complete sanction verifications for all individuals listed on the disclosure forms. MassHealth has updated its provider agreement processing procedures and now requires DentaQuest to: (1) send provider agreements to MassHealth directly for countersigning; and (2) upload executed provider agreements directly into MassHealth’s MMIS. Name(s) of the contact person(s) responsible for corrective action: Tuyen Vu, Deputy Director, Dental Planned completion date for corrective action plan: MassHealth anticipates implementing the above updated processes in the second quarter of calendar year 2026.
View Audit 400886
Finding 1214160 (2025-031)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Eligibility Questioned Costs Student Financial Aid § 200.303
2025-031 Adoption Assistance 93.659 Recommendation: The Department should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility and child abuse and neglect registry checks, and that this documentation is readily available for audit. We also reco...
2025-031 Adoption Assistance 93.659 Recommendation: The Department should enhance its procedures and internal controls to ensure it maintains documentation of participant eligibility and child abuse and neglect registry checks, and that this documentation is readily available for audit. We also recommend the Department enhance the renewal letter to include the reaffirmation of the original subsidy agreement date by the participant. Action taken in response to finding: For the finding related to signed adoption subsidy agreements, the Department has already implemented corrective actions to improve its process of maintaining signed adoption subsidy agreements. We built the capacity to upload electronic documents into iFamilyNet in July 2022, and we now ensure that all prospectively signed agreements are uploaded into the child’s iFamilyNet record. In addition, since July 2023, during the Title IV-E eligibility determination process, the eligibility specialist verifies that the signed adoption subsidy agreement has been uploaded. The Department will also explore the auditor’s recommendation to enhance the renewal letter to include the reaffirmation of the original subsidy agreement date by the participant to see if it is technically feasible. Although the Department was unable to produce a copy of a signed subsidy agreement, the Department has controls to oversee that a subsidy agreement was executed prior to legalization of the adoption through a built-in workflow process in our i-FamilyNet system. For the other 39 sample cases, the dates of the signatures by the Department and the pre-adoptive parents recorded in iFamilyNet matched the signature dates on the copies of the original signed agreements. Hence, the Department asserts the dates entered were accurate. We unfortunately could not produce the document to demonstrate that to the auditors. For the finding relating to out-of-state child welfare checks, the Department has already implemented corrective actions to improve its process of documenting requests of out-of-state child welfare checks. In February 2023, the Department integrated the out-of-state child welfare check into the Background Record Check (BRC) section of the foster home licensing process where it can be documented and included as part of the assessment. The Department also added a value to our “contact purpose” drop down menu within the dictation screen in iFamilyNet to capture structured data that an out-of-state child welfare check was made. Name(s) of the contact person(s) responsible for corrective action: Sharon Silvia, Assistant Commissioner of Permanency COMMONWEALTH OF MASSACHUSETTS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Planned completion date for corrective action plan: Signed Subsidy Agreements: • July 2022 – capacity to upload electronic documents into iFamilyNet (complete) • July 2023 – eligibility specialist verifies that the signed adoption subsidy agreement has been uploaded (complete) • July 2026 – assess technical feasibility of enhancing the renewal letter Out-of-State Child Welfare Checks: • February 2023 – integrated out-of-state child welfare checks into BRC section and added value to contact purpose drop down (complete)
View Audit 400886
Finding 1214152 (2025-028)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Questioned Costs Reporting Significant Deficiency § 200.303
2025-028 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. We recommend that the Department review and enhance its internal controls to ensure financial reports a...
2025-028 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. We recommend that the Department review and enhance its internal controls to ensure financial reports are reviewed and approved prior to submission. Action taken in response to finding: Fiscal reporting will consist of email communication from the Director of Administration and Finance to the Deputy Director of Administration and Finance or other designee requesting the Deputy Director of Administration and Finance or other designee to review both the quarterly report in the ELC’s CAMP portal and the spreadsheet backup attached to the email communication that supports the financial data in ELC’s CAMP portal. The Deputy Director of Administration and Finance or other designee will review the spreadsheet and financial data in ELC CAMP. If the Deputy Director of Administration and Finance or other designee, approves, he/she will email the Director of Administration and Finance stating that he/she has reviewed and approved the data in the spreadsheet and in the ELC CAMP portal. If Deputy Director of Administration and Finance or other designee does not approve, he/she will communicate this through email to the Director of Administration and Finance with what the issues are and ask the Director of Administration and Finance to correct and resubmit the information to Deputy Director of Administration and Finance. For the purposes of the fiscal reporting section of the finding : We started implementing this process with the 4th quarterly reporting covering May 2025-July 2025 for the budget period August 1, 2024-July 2025. We have continued this process for the next reporting cycle for the 1st and 2nd quarter of the new budget period August 1, 2025-July 2026. The 1st quarter covered August 1, 2025-October 31,2025, reporting due to CDC November 2025. The 2nd quarter covered November 1, 2025-Januaray 31, 2026, reporting due to CDC February 2026 The program reporting follows : Programmatic performance reporting is completed in ELC CAMP under the direction of each section’s programmatic lead(s) and the oversight of the Project Director (PD). Once completed, the multiple programmatic leads will email the PD to confirm the programmatic data are entered, have been reviewed, and the data are submitted. The Project Director will review the programmatic data in the ELC CAMP portal. If the Project Director finds errors, she will email the programmatic lead(s) identifying the error and ask the programmatic lead(s) to correct. The same process noted above would continue until the Project Director approves the programmatic performance report Name(s) of the contact person(s) responsible for corrective action: Cheryl Bernard-Dort, Director of Administration and Finance, BIDLS and Nadia ElKamouss, Deputy Director of Administration and Finance, BIDLS; Natalie Morgenstern, Director, Division of Epidemiology, BIDLS Planned completion date for corrective action plan: August 31, 2026
View Audit 400886
Finding 1214150 (2025-027)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
2025-027 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department review and enhance its internal controls and procedures to ensure subrecipie...
2025-027 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department review and enhance its internal controls and procedures to ensure subrecipient monitoring is performed in compliance with the requirements of the federal program. The Department should review and enhance internal controls and procedures to ensure that it includes all required information in the subaward agreements. Action taken in response to finding: The Department will implement a procedure to verify annually each city and town subrecipient meets the Single Audit threshold, obtain the corresponding audit reports from directly from the Federal Audit Clearinghouse (fac.gov), and document. Additionally, a monitoring checklist and staff training will be updated to reinforce these requirements and ensure ongoing compliance. The Department implemented the FAIN number on 9/20/2025, amendments and new contracts after this date show this number. Name(s) of the contact person(s) responsible for corrective action: Matt Courchene, Chief Financial Officer Planned completion date for corrective action plan: 9/30/2026
View Audit 400886
Finding 1214148 (2025-026)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
2025-026 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. It should establish procedures and internal controls to ensure that all required subawards are reported...
2025-026 Epidemiology and Laboratory Capacity for Infectious Diseases 93.323 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. It should establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: The Bureau of Infectious Disease and Laboratory Sciences (BIDLS) will put in place starting May 1, 2026 a process to review obligations for subawards under Epidemiology and Laboratory Capacity for Infectious Diseases COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases - Assistance Listing No. 93.323, to identify subawards that fall under the rules set forth by Federal Funding Accountability and Transparency Act (FFATA) and report the appropriate obligations to FSRS according to the above-mentioned recommendations Name(s) of the contact person(s) responsible for corrective action: Cheryl Bernard-Dort, Director of Administration and Finance, BIDLS Planned completion date for corrective action plan: 7/31/2026
View Audit 400886
Finding 1214146 (2025-025)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
2025-025 Immunization Cooperative Agreements 93.268 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. It should establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to...
2025-025 Immunization Cooperative Agreements 93.268 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit. It should establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: The Bureau of Infectious Disease and Laboratory Sciences (BIDLS) will put in place starting May 1, 2026 a process to review obligations for subawards under Immunization, Assistance Listing No. 93.268 to identify subawards that fall under the rules set forth by Federal Funding Accountability and Transparency Act (FFATA) and report the appropriate obligations to FSRS according to the above-mentioned Name(s) of the contact person(s) responsible for corrective action: Cheryl Bernard-Dort, Director of Administration and Finance, BIDLS Planned completion date for corrective action plan: 7/31/2026
View Audit 400886
Finding 1214144 (2025-024)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Matching / Level of Effort / Earmarking § 200.303
2025-024 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department review and enhance its internal controls regarding review and approval of program matching calculations to ensure that they are accurate and agree to supporting documentation. Action taken in response to findin...
2025-024 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department review and enhance its internal controls regarding review and approval of program matching calculations to ensure that they are accurate and agree to supporting documentation. Action taken in response to finding: AGE has initiated a review of its existing procedures for calculating program matching requirements and is developing enhanced internal controls to ensure accuracy and consistency. These actions include implementing a secondary review and approval process for match calculations and requiring documented reconciliation of calculations to supporting documentation prior to submission. Name(s) of the contact person(s) responsible for corrective action: Sheila Tunney, Chief Financial Officer, Ted Zimmerman, State Planner Planned completion date for corrective action plan: September 30, 2026
View Audit 400886
Finding 1214139 (2025-023)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
2025-023 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. The Department should review and enhance internal controls and procedures to ensure that it includes all required information in the su...
2025-023 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. The Department should review and enhance internal controls and procedures to ensure that it includes all required information in the subaward agreements. We also recommend the Department review and enhance its internal controls and procedures to ensure subrecipient monitoring is performed in compliance with the requirements of the federal programs. Action taken in response to finding: This finding is related to prior year Finding 2023-022. AGE implemented revised internal controls during FFY24 to address deficiencies in subaward agreement content and subrecipient monitoring; however, the current finding relates to subawards issued in prior fiscal years that were not amended following the original audit observation. Since the prior finding, AGE has updated its subaward agreement templates to ensure inclusion of all required federal award identification elements, including the Federal Award Identification Number (FAIN), federal award date, Assistance Listing number, federal award title, and related required data elements. These updated templates are being used for FFY25 and all subsequent contracts. Name(s) of the contact person(s) responsible for corrective action: Sheila Tunney, Chief Financial Officer, Christina H. Martinez, Director of Contracts and Accounting Ted Zimmerman, State Planner Planned completion date for corrective action plan: September 30, 2026
View Audit 400886
Finding 1214134 (2025-022)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
2025-022 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accu...
2025-022 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior year. We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: This finding is related to prior year Finding 2023-020. The Department implemented internal controls during FFY24 to address FFATA reporting requirements; however, the current finding pertains to contracts executed in prior fiscal years that were not amended following the original finding. Since issuance of the prior finding, AGE has established procedures and internal controls to ensure that all required subawards are identified, tracked, and reported in accordance with FFATA requirements. For FFY25 contracts and all new awards going forward, total award information is collected at the time of contract execution and subaward data will be submitted SAM.gov within 30 days of contract signature and no later than the end of the month following issuance of each subaward, as required. Name(s) of the contact person(s) responsible for corrective action: Sheila Tunney, Chief Financial Officer, Christina H. Martinez, Director of Contracts and Accounting Ted Zimmerman, State Planner Planned completion date for corrective action plan: Implemented for FFY25 contracts; full resolution of by 9/30/2026
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Finding 1214129 (2025-021)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Reporting § 200.303
2025-021 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department develop procedures and internal controls to ensure that it submits reports for all grant awards it receives for the program, in accordance with its grant agreements. Action taken in response to finding: AGE wil...
2025-021 Aging Cluster 93.044, 93.045, 93.053 Recommendation: We recommend the Department develop procedures and internal controls to ensure that it submits reports for all grant awards it receives for the program, in accordance with its grant agreements. Action taken in response to finding: AGE will enhance formal procedures and internal controls to ensure that all required Federal Financial Reports (SF-425) and Title III Supplemental Forms are submitted in accordance with grant agreements and federal reporting timelines. Management is establishing a centralized reporting calendar and tracking mechanism to monitor reporting deadlines for all active awards. Name(s) of the contact person(s) responsible for corrective action: Sheila Tunney, Chief Financial Officer, Christina H. Martinez, Director of Contracts and Accounting Planned completion date for corrective action plan: June 30, 2026
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Finding 1214124 (2025-020)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
2025-020 COVID-19 – Elementary and Secondary School Emergency Relief Fund, COVID-19 – American Rescue Plan-Elementary and Secondary School Emergency Relief (ARP ESSER) 84.425D, 84.425U Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required su...
2025-020 COVID-19 – Elementary and Secondary School Emergency Relief Fund, COVID-19 – American Rescue Plan-Elementary and Secondary School Emergency Relief (ARP ESSER) 84.425D, 84.425U Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: The Department is updating internal procedures to ensure timely and accurate reporting of all required subawards. While there have been some technical challenges with SAM.gov, the Department is proactively reaching out to U.S. Department of Education contacts to resolve issues and maintaining a record of each outreach attempt. Staff responsibilities and monitoring procedures are being strengthened to support accurate reporting. Name(s) of the contact person(s) responsible for corrective action: Julia Jou, Budget Director, Rob Curtin, Deputy Commissioner, Erica Gonzales, Associate Commissioner Data & Accountability, Joseph Valchuis, Audit Supervisor Planned completion date for corrective action plan: April 15, 2026
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Finding 1214122 (2025-019)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
2025-019 WIOA Cluster 17.258, 17.259, 17.278 Recommendation: We recommend the Department review and enhance internal controls and procedures to ensure that required information is included in its subawards. In its FY 2024 corrective action plan, the Department indicated that it had revised its docum...
2025-019 WIOA Cluster 17.258, 17.259, 17.278 Recommendation: We recommend the Department review and enhance internal controls and procedures to ensure that required information is included in its subawards. In its FY 2024 corrective action plan, the Department indicated that it had revised its documented internal controls and procedures to correct the prior year finding. We recommend that the Department revisit its procedures and controls and update as needed to ensure that the federal award date is included in all subaward agreements. Action taken in response to finding: MHDCS will immediately revise its internal control procedures to now include the Federal Award issue date. Because these issue dates are not on a predetermined schedule, a separate correspondence will be sent to each sub awardee notifying them of the formal issue date of each sub award upon receipt of the award. All Oversight & Compliance and Fiscal Support staff reviewing this information will meet following a stated agenda to be made aware of this revision to the internal control procedures. Supporting documentation of this procedural change can be provided upon completion. This supporting documentation will be maintained in the centrally located SharePoint folders by local areas or sub-awardee. Name(s) of the contact person(s) responsible for corrective action: Michael Williams- Oversight & Compliance Director Planned completion date for corrective action plan: The anticipated implementation completion date will correspond with the sub-awardees next issue date of Federal sub-awards; but not later than June 30, 2026.
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Finding 1214119 (2025-018)
Material Weakness 2025
Commonwealth of Massachusetts
MA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430
2025-018 WIOA Cluster 17.258, 17.259, 17.278 Recommendation: We recommend the Department develop procedures and controls to ensure expenditures coded to the GDF from timesheets or manual adjustments do not exceed the 15% limit. Action taken in response to finding: In FY26, phase codes associated wit...
2025-018 WIOA Cluster 17.258, 17.259, 17.278 Recommendation: We recommend the Department develop procedures and controls to ensure expenditures coded to the GDF from timesheets or manual adjustments do not exceed the 15% limit. Action taken in response to finding: In FY26, phase codes associated with federal grant activity will be further disaggregated and mapped in MMARS screen BQ87 (Federal Grant Phase Budget Status). This enhancement has improved the accuracy and clarity of budget-to-actual comparisons by providing a clearer breakout of expenditures by phase. It will also strengthen internal controls and facilitate better alignment between MMARS, Finance Data Mart, and federal reporting requirements. This new internal controls has been deployed on all FY26 grants and was not audited during this period. Name(s) of the contact person(s) responsible for corrective action: Finance: Sarah Shannon, Ken Luke Planned completion date for corrective action plan: Process is in place and completed on 12/31/2025 and practice is deployed for all new grants requiring break out amounts.
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