Corrective Action Plans

Finding 51507 (2022-600)

Significant Deficiency 2022

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

CAP for Finding: 2022-600 Finding 2022-600: Unemployment Insurance Program?Reporting 1. RECOMMENDATION: Continue to make progress in developing and implementing adequate procedures for the preparation and review of the Unemployment Insurance program's performance reports to ensure the accuracy of th...

CAP for Finding: 2022-600 Finding 2022-600: Unemployment Insurance Program?Reporting 1. RECOMMENDATION: Continue to make progress in developing and implementing adequate procedures for the preparation and review of the Unemployment Insurance program's performance reports to ensure the accuracy of the amounts reported to the federal government. Planned Corrective Action: DWD developed and implemented adequate procedures for the preparation and review of the UI performance and special reports to ensure the accuracy of amounts reported to the federal government; and retains documentation to support the amounts included in each report it submits to the federal government. Anticipated Completion Date: Completed before September 30, 2022 Name, Title: Jim Chiolino, Administrator Division or Unit (If applicable): Unemployment Insurance Division Email address: jim.chiolino@dwd.wisconsin.gov CC: Pamela McGillivray Lynda Jarstad Jason Schunk

View Audit 44861

Finding 51362 (2022-002)

Significant Deficiency 2022

College of Biblical Studies

TX

Procurement, Suspension & Debarment § 200.303

2022-002 Internal Controls over Suspension and Debarment (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425F ? COVID-19 Institutional Portion Recommendation: The College should establish proc...

2022-002 Internal Controls over Suspension and Debarment (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425F ? COVID-19 Institutional Portion Recommendation: The College should establish procedures to ensure that controls related to suspension and debarment are devised, are consistently implemented and that all written records are maintained to support that the compliance requirement is met. Corrective Action: The College subsequently collected a certification from the respective companies affirming that the companies are not suspended/debarred. Purchasing policies and procedures will be updated to include a control to verify that a company?s status is not suspended or debarred from receiving federal funding as required by 2 CFR Section 180, Subpart C. Responsible Parties: A. Benjamin Chelladurai, VP/CFO and Paul Keith, VP/COO Date Corrected: This recommendation was implemented with immediate effect.

View Audit 49051

Finding 51361 (2022-001)

Significant Deficiency 2022

College of Biblical Studies

TX

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-001 Compliance and Internal Controls over Cash Management (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425E ? COVID-19 Student Portion Recommendation: While not applicable for HEERF fun...

2022-001 Compliance and Internal Controls over Cash Management (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425E ? COVID-19 Student Portion Recommendation: While not applicable for HEERF funding since this has been fully utilized, for all related federal awards to students, we recommend that in order to minimize the time between funds drawn and eventual disbursement to students, the Business Office should only make draws after communication from the Student Financial Aid department that all student reviews have been completed and these are ready to be paid. Evidence of this communication should also be maintained to allow for proper audit trail. Corrective Action: The College will implement procedures related to federal awards to students that includes the authorization for draws only after formal written communication from the Student Financial Department that all student reviews have been completed with written authorization that they are final and ready for payment. Responsible Parties: A. Benjamin Chelladurai, VP/CFO and Dr. Lisa Stewart, VP/Director of Financial Aid Date Corrected: This recommendation was implemented with immediate effect.

View Audit 49051

Finding 51334 (2022-002)

Significant Deficiency 2022

North Mississippi Health Services, Inc.

MS

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

See Corrective Action Plan for chart/table

View Audit 53146

Finding 51333 (2022-001)

Material Weakness 2022

North Mississippi Health Services, Inc.

MS

Reporting § 200.303 § 200.502 § 200.510

See Corrective Action Plan for chart/table

View Audit 53146

Finding 51323 (2022-001)

Material Weakness 2022

City of Lebanon

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tonya Thayer Contact Phone Number: 1-765-482-1218 Views of Responsible Official: We concur with the finding the City did not have the correct system in place to prevent errors. Description of Corrective Action Plan: From this day for...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tonya Thayer Contact Phone Number: 1-765-482-1218 Views of Responsible Official: We concur with the finding the City did not have the correct system in place to prevent errors. Description of Corrective Action Plan: From this day forward any Federal contracts the City signs that are $25,000 and over will need to be verified by Deputy Clerk Treasurer by looking at the SAM (System for Award Management) to make sure the contractor is not suspended or debarred. Anticipated Completion Date: June 28, 2023

View Audit 51086

Finding 51264 (2022-003)

Significant Deficiency 2022

Longwood Central School District

NY

Allowable Costs / Cost Principles § 200.303 § 200.430

2022-003. Allowable Costs/Costs Principles United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Educati...

2022-003. Allowable Costs/Costs Principles United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U Condition: Subpart E, 2 CFR ?200.430 of the Uniform Guidance requires that charges to ?federal awards for salaries and wages must be based on records that accurately reflect the work performed.? The documentation should support the distribution of the employee?s compensation among specific activities if the employee works on more than one federal award, or a federal award and non-federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District failed to prepare periodic certification equivalents correctly, to comply with Subpart E, 2 CFR ?200.430. - 13 - Planned Corrective Action: The Deputy Treasurer, Treasurer, and Payroll Supervisor will develop procedures to ensure that the Payroll Office obtains the necessary documentation to certify that salaries and wages were charged to the appropriate grants. Responsible Contact Person: Dr. Rodney Asse - Assistant Superintendent for Business Riverhead Central School District 814 Harrison Avenue - Riverhead, New York, 11901 Anticipated Completion Date: June 30, 2023

View Audit 44022

Finding 51263 (2022-001)

Significant Deficiency 2022

Longwood Central School District

NY

Cash Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

2022-001. Internal Control Over Compliance United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Educati...

2022-001. Internal Control Over Compliance United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District will update its existing policies and written procedures to conform to Uniform Guidance requirements. Responsible Contact Person: Dr. Rodney Asse - Assistant Superintendent for Business Riverhead Central School District 814 Harrison Avenue - Riverhead, New York, 11901 Anticipated Completion Date: The District adopted a Federal Funds Procedural Manual on January 24, 2023.

View Audit 44022

Finding 51255 (2022-001)

Material Weakness 2022

Brown County Schools

IN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812-988-6601 Views of Responsible Official: Brown County Schools viewed this Internal Controls requirement as being fulfilled by Performance Services, Inc. (PSI) as part of their responsibilities as...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Dawn Ray Contact Phone Number: 812-988-6601 Views of Responsible Official: Brown County Schools viewed this Internal Controls requirement as being fulfilled by Performance Services, Inc. (PSI) as part of their responsibilities as contractor for their sub-contractor?s certified payroll as it is addressed in PSI?s sub-contractor contract. The sub-contractor sends their certified payroll to PSI who verifies all information including Wage Rate requirements before rendering payment. Brown County Schools did not know that we were to complete this extra step. Description of Corrective Action Plan: Brown County Schools will require notification of certified payroll reviews be sent to us with the monthly work updates after the contractor has reviewed them for accuracy and compliance with prevailing wage requirements. Anticipated Completion Date: Effective immediately at conclusion of the 2020-2022 audit.

View Audit 43527

Finding 51253 (2022-033)

Material Weakness 2022

State of Delaware

DE

Student Financial Aid Material Weakness Reporting § 200.303

Reference Number: 2022-033 Prior Year Finding: 2021-008 Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: COVID-19 ? HEERF Student Aid Portion, COVID-19 ? HEERF Institutional Portion Assistance Listing Number: 84.425E, F Award N...

Reference Number: 2022-033 Prior Year Finding: 2021-008 Federal Agency: U.S. Department of Education State Department Name: Delaware Technical Community College Federal Program: COVID-19 ? HEERF Student Aid Portion, COVID-19 ? HEERF Institutional Portion Assistance Listing Number: 84.425E, F Award Number and Year: P425E204740 (5/24/2020 ? 6/30/2023) P425F204690 (8/18/2020 ? 6/30/2023) Compliance Requirement: Reporting ? Special Reporting Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The College should review and enhance internal controls and procedures to ensure that it maintains documentation supporting the Annual Report and the quarterly student aid portion reports and that this documentation is available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College?s 2021 Year 2 Annual HEERF-Student Aid report table (Page 3 Table 8a Row 2) was corrected March 24, 2023 and in agreement with Delaware Tech?s student ledger detail (Banner student accounting system extract) when the federal reporting system was open for limited system data entry time. The Year 2 report was corrected and resubmitted as 2022 Year 3 Annual HEERF report filed. Filing is saved for audit review per federal system acceptance communicated. Additional Fiscal Accounting staff have trained to assist the Financial Aid Office with Quarterly HEERF Student Aid Reporting, report posting within 10 days post quarter end, and grant records management for immediate availability. The college continues to review and enhance our HEERF reporting internal controls with reports compiled and confirmed by a team ensuring multiple layers of reconciliation and final system report filing confirmation. Improved data summaries from system extracts with use of website tracking and snapshots at a single point-in-time are in place to support timely reporting and audit verification with the College?s quarterly and cumulative student award disbursement ledger detail. All website update requests will occur via use of the College?s Web Request ticketing system ending with a copy of the site update each quarter. Name(s) of the contact person(s) responsible for corrective action: Carol Rhodes, Assistant Vice President for Finance Planned completion date for corrective action plan: March 2023

View Audit 43524

Finding 51250 (2022-029)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Reporting § 200.1 § 200.303 § 200.332 § 200.501 § 200.521

Reference Number: 2022-029 Prior Year Finding: 2021-027 Federal Agency: U.S. Department Homeland Security State Department Name: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division Name: Delaware Emergency Management Agency (DEMA) Federal Program: Di...

Reference Number: 2022-029 Prior Year Finding: 2021-027 Federal Agency: U.S. Department Homeland Security State Department Name: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division Name: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters), COVID-19 ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Award Number and Year: 4526-DR-DE (2022), 4566-DR-DE (2022), 4627-DR-DE (2022) Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: DEMA should review and enhance internal controls and procedures to ensure that all required information is included in all subawards, that subrecipients are properly monitored, and that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A contractor has been assigned to develop and implement internal controls to ensure all required information is included in all subawards, that subrecipients are properly monitored, and that evaluation of independent audits is performed. Subaward letters were updated in September 2022 and a monitoring protocol implemented to begin monitoring all subrecipients to date to include an evaluation of independent audits that is documented as part of the monitoring visit. Name(s) of the contact person(s) responsible for corrective action: Tramaine Childs Disaster Recovery Specialist Innovative Emergency Management Inc. 318.278.2813 (Mobile) Tramaine.Childs@iem.com Planned completion date for corrective action plan: September 26, 2022

View Audit 43524

Finding 51249 (2022-028)

Material Weakness 2022

State of Delaware

DE

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

Reference Number: 2022-028 Prior Year Finding: No Federal Agency: U.S. Department Homeland Security State Agency: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Publ...

Reference Number: 2022-028 Prior Year Finding: No Federal Agency: U.S. Department Homeland Security State Agency: Department of Safety and Homeland Security, Federal Emergency Management Agency (FEMA) State Division: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Public Assistance (Presidentially Declared Disasters), COVID-19 ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Assistance Listing Number: 97.036 Award Number and Year: 4526-DR-DE (2022), 4566-DR-DE (2022), 4627-DR-DE (2022) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that DEMA enhance internal controls and procedures to ensure that FFATA reporting requirements are met and supporting documentation for submission is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DEMA finance section has created a group account for FFATA reporting using the group email DEMAFiscal@delaware.gov to enable anyone in that section to access, edit, and submit reports as needed. This will ensure that everyone in the finance section has access to information regardless of turnover. This will also share the workload and assist with timely reporting. Name(s) of the contact person(s) responsible for corrective action: Frances Cordell Manager, Support Services (302) 659-2244 (office) (302) 222-6565 (mobile) Planned completion date for corrective action plan: March 20, 2023

View Audit 43524

Finding 51244 (2022-027)

Significant Deficiency 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Reference Number: 2022-027 Prior Year Finding: 2021-025 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Tre...

Reference Number: 2022-027 Prior Year Finding: 2021-025 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division will not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 43524 Questioned Costs: $1

Finding 51243 (2022-026)

Material Weakness 2022

State of Delaware

DE

Matching / Level of Effort / Earmarking Material Weakness § 200.303

Reference Number: 2022-026 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment...

Reference Number: 2022-026 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Level of Effort Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The Division should review and enhance procedures and internal controls to ensure that it expends State funds in accordance with level of effort requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will review and enhance its procedures and internal controls to ensure that is expends State funds in accordance with level of effort requirements. This review is to include a more detailed procedure for gathering and organizing data from the state?s accounting system. Division program staff believe that this requirement was in fact met; however, the current process documentation is not clear enough to provide the level of support needed for the audit. Name(s) of the contact person(s) responsible for corrective action: Vivek Maharaj, DSAMH Grants Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51242 (2022-025)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Material Weakness Reporting § 200.303

Reference Number: 2022-025 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance ...

Reference Number: 2022-025 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-19 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will reevaluate its current process, implement proper controls for FFATA reporting standards, and ensure subawards are reviewed timely. In addition, staff will be assigned to verify information prior to being keyed into FSRS. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Planned completion date for corrective action plan: October 31, 2023

View Audit 43524

Finding 51241 (2022-024)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.425 § 200.501 § 200.521

Reference Number: 2022-024 Prior Year Finding: 2021-024 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Tre...

Reference Number: 2022-024 Prior Year Finding: 2021-024 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Block Grants for Prevention and Treatment of Substance Abuse, COVID-10 - Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Award Number and Year: B08TI083060 (10/1/2019 ? 9/30/2021), B08TI083488 (10/1/2020 ? 9/30/2022) Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The Division should review and enhance internal controls and procedures to ensure that all required information is included in all subawards and provided to the subrecipients, that proper subrecipient monitoring is conducted, and that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has been working to implement corrective action. DSAMH continues to update and enhance policies and procedures to ensure that proper subrecipient monitoring is conducted in accordance with Federal regulations. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration Office of the Secretary Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 43524

Finding 51240 (2022-023)

Significant Deficiency 2022

State of Delaware

DE

Subrecipient Monitoring § 200.303 § 200.332 § 200.425 § 200.521

Reference Number: 2022-023 Prior Year Finding: 2021-018 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Numbe...

Reference Number: 2022-023 Prior Year Finding: 2021-018 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Award Number and Year: H79TI083305 (9/30/2020 ? 9/29/2022) Compliance Requirement: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should review and enhance internal controls and procedures to ensure that proper subrecipient monitoring is conducted in accordance with Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has been working to implement corrective action. DSAMH continues to update and enhance policies and procedures to ensure that proper subrecipient monitoring is conducted in accordance with Federal regulations. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 43524

Finding 51239 (2022-022)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Material Weakness Reporting § 200.303

Reference Number: 2022-022 Prior Year Finding: 2021-020 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Awar...

Reference Number: 2022-022 Prior Year Finding: 2021-020 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of Substance Abuse and Mental Health Federal Program: Opioid STR Assistance Listing Number: 93.788 Award Number and Year: H79TI083305 (9/30/2020 ? 9/29/2022) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will reevaluate its current process, implement proper controls for FFATA reporting standards, and ensure subawards are reviewed timely. In addition, staff will be assigned to verify information prior to being keyed into FSRS. Name(s) of the contact person(s) responsible for corrective action: Mequoria Bowden, Chief of Administration, Office of the Secretary Administration Planned completion date for corrective action plan: October 31, 2023

View Audit 43524

Finding 51229 (2022-021)

Material Weakness 2022

State of Delaware

DE

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

Reference Number: 2022-021 Prior Year Finding: 2021-015 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program M...

Reference Number: 2022-021 Prior Year Finding: 2021-015 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medicaid Cluster Assistance Listing Number: 93.767, 93.775, 93.777, 93.778 Award Number and Year: 2105DE5021 (10/1/2020 ? 9/30/2022), 2205DE5021 (10/1/2021 ? 9/30/2023) 2105DE5MAP (10/1/2020 ? 9/30/2021), 2205DE5MAP (10/1/2021 ? 9/30/2022) Compliance Requirement: Special Tests ? Provider Eligibility Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should reevaluate its current process and perform additional training for determining and monitoring provider eligibility. More thorough reviews and supervision should be placed around the provider eligibility processes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division is reevaluating the current process for validating non-Par provider eligibility. This includes developing additional training for determining and monitoring provider eligibility and researching best practices in this area. The Division will also complete more thorough reviews and exercise increased supervisory oversight around the provider eligibility processes. Name(s) of the contact person(s) responsible for corrective action: Kathleen Dougherty Planned completion date for corrective action plan: September 30, 2023

View Audit 43524

Finding 51228 (2022-020)

Material Weakness 2022

State of Delaware

DE

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2022-020 Prior Year Finding: 2021-016 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program M...

Reference Number: 2022-020 Prior Year Finding: 2021-016 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medicaid Cluster Assistance Listing Number: 93.767, 93.775, 93.777, 93.778 Award Number and Year: 2105DE5021 (10/1/2020 ? 9/30/2022), 2205DE5021 (10/1/2021 ? 9/30/2023) 2105DE5MAP (10/1/2020 ? 9/30/2021), 2205DE5MAP (10/1/2021 ? 9/30/2022) Compliance Requirement: Special Tests ? Managed Care Financial Audit Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: The Division should implement procedures to ensure that it conducts or contracts for independent audits of its managed care providers at least once every three years and posts the results of those audits to their website. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will develop a process to ensure the contracted MCO?s have received an independent audit, as required, and that the results of that audit are posted to the website. In addition, the Division will also utilize our independent Actuary CPA to review the financial data of MCO?s as an additional step in the review process. Name(s) of the contact person(s) responsible for corrective action: Kathleen Dougherty Michele Stant Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51227 (2022-019)

Significant Deficiency 2022

State of Delaware

DE

Special Tests & Provisions Reporting Significant Deficiency § 200.303

Reference Number: 2022-019 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medic...

Reference Number: 2022-019 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program Medicaid Cluster Assistance Listing Number: 93.767, 93.775, 93.777, 93.778 Award Number and Year: 2105DE5021 (10/1/2020 ? 9/30/2022), 2205DE5021 (10/1/2021 ? 9/30/2023) 2105DE5MAP (10/1/2020 ? 9/30/2021), 2205DE5MAP (10/1/2021 ? 9/30/2022) Compliance Requirement: Special Tests and Provisions ? Medical Loss Ratio Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: The Division should review and enhance its procedures and controls regarding MLR reporting to ensure that supporting documentation is readily available upon audit request.Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division will review internal controls and archiving process to ensure all required MLR reporting support documentation is provided in a timely manner during the audit. Name(s) of the contact person(s) responsible for corrective action: Michele Stant Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51226 (2022-018)

Material Weakness 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.308 § 200.309 § 200.403

Reference Number: 2022-018 Prior Year Finding: 2021-014 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program (...

Reference Number: 2022-018 Prior Year Finding: 2021-014 Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Medicaid and Medical Assistance Federal Program: Children?s Health Insurance Program (CHIP) Assistance Listing Number: 93.767 Award Number and Year: 2205DE5021 (10/1/2021 ? 9/30/2023) Compliance Requirement: Period of Performance Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: The Division should review and enhance internal controls and procedures to ensure that it charges expenditures to the program that are incurred within an award?s allowable period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: DMMA will review reported expenditures based on the date of the federal draw to ensure that the expenditures occured within the period reported. Name(s) of the contact person(s) responsible for corrective action: Unkyong Goldie Planned completion date for corrective action plan: September 30, 2023

View Audit 43524 Questioned Costs: $1

Finding 51224 (2022-017)

Material Weakness 2022

State of Delaware

DE

Subrecipient Monitoring Material Weakness Reporting § 200.303

Reference Number: 2022-017 Prior Year Finding: 2021-013 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of State Service Centers Federal Program: COVID-19 ? Low-Income Home Energy Assistance Assistance Listi...

Reference Number: 2022-017 Prior Year Finding: 2021-013 Federal Agency: U.S. Department of Health and Human Services State Agency: Department of Health and Social Services State Division: Division of State Service Centers Federal Program: COVID-19 ? Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Award Number and Year: 2001DELIEA (10/1/2019 ? 9/30/2021), 2101DELIEA (10/102020 ? 9/30/2022), 2010DEE5C6 (3/11/2021 ? 9/30/2022), 2201DELIEA (10/1/2021 ? 9/30/2023) Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Recommendation: We recommend that the Division develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the Division develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has developed internal controls and procedures to ensure that FFATA reporting requirments are met and subawards are reported accurately and timely to FSRS. Specifically, the Division and Fiscal staff will work together to collect required information from the contractors and enter the FFATA information into FSRS portal. All contracts will have additional pages (through appendices) to collect information for FFATA reporting. Name(s) of the contact person(s) responsible for corrective action: Christopher Antonio Haly Laasme-McQuilkin Planned completion date for corrective action plan: June 30, 2023

View Audit 43524

Finding 51223 (2022-016)

None 2022

State of Delaware

DE

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Reference Number: 2022-016 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services (DSS) Federal Program: Temporary Assistance for Needy Families (TANF) Assist...

Reference Number: 2022-016 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services (DSS) Federal Program: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Award Number and Year: 20210DETANF (10/1/2019 ? 9/30/2025), 2222DETANF (10/1/2021 ? 9/30/2026) Compliance Requirement: Reporting ? ACF-196R, TANF Financial Report Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should review and update its reporting procedures and controls to ensure that ACF-196R TANF Financial Reports are submitted no later than 45 days after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division has reviewed and updated its reporting procedures and controls to ensure all federal reports are submitted timely. The following specific actions have been taken to improve the current process. ? An internal controls checklist has been developed for Federal Financial Reporting. ? Federal Financial Report staff training was completed with OSEC grants unit. ? The frequency and due dates of Financial Reporting were distributed to leadership and Fiscal unit. ? Reminders on Submitting Federal Financial Reports are on Chief Fiscal calendar. Name(s) of the contact person(s) responsible for corrective action: Victor Ting ? DSS Chief of Administration Joanne Sunga ? DSS Social Service Chief Administration Planned completion date for corrective action plan: December 31, 2022

View Audit 43524

Finding 51222 (2022-015)

None 2022

State of Delaware

DE

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

Reference Number: 2022-015 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: Temporary Assistance for Needy Families Assistance Listing ...

Reference Number: 2022-015 Prior Year Finding: No Federal Agency: U.S. Department of Health and Human Services State Department Name: Department of Health and Social Services State Division Name: Division of Social Services Federal Program: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Award Number and Year: 20210DETANF (10/1/2019 ? 9/30/2025), 2222DETANF (10/1/2021 ? 9/30/2026) Compliance Requirement: Allowable Cost/Cost Principles ? Time and Effort Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Recommendation: The Division should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Division should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Social Services (DSS) will review and strengthen its internal controls in regard to time and effort reporting to ensure it can substantiate all reimbursements from federal programs. The following specific actions will be taken to improve the current process. ? Reconcile actual costs to budgeted distributions ? Conduct semi-annual reconciliations of Semi-Annual Certification forms and quarterly reconciliations of T&E forms with budgeted distributions. ? Reconcile Personnel Summary with Earning Distribution Page. ? Implement internal controls for Time and Effort Reporting. ? Confirm that T&E information submitted is accurate and reconciled. ? Provide training for T&E certification. Name(s) of the contact person(s) responsible for corrective action: Victor Ting ? DSS Chief of Administration Joanne Sunga ? DSS Social Service Chief Administrator Planned completion date for corrective action plan: September 30, 2023

View Audit 43524 Questioned Costs: $1

Corrective Action Plans

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