Corrective Action Plans

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Finding: 2025-023 - The Coordinated Early Intervening Services budgets for two Local Education Agencies exceeded the allowable federal limit. Questioned Costs: None Assistance Listing Number: 84.027, 84.173 Assistance Listing Title: Special Education Cluster Views of Responsible Officials (state whe...
Finding: 2025-023 - The Coordinated Early Intervening Services budgets for two Local Education Agencies exceeded the allowable federal limit. Questioned Costs: None Assistance Listing Number: 84.027, 84.173 Assistance Listing Title: Special Education Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with Finding 2025-023. Corrective Action (corrective action planned): DEED is awaiting guidance from the U.S. Department of Education (U.S. ED) to determine what action should be taken to correct the FY2025 issue. The GMS controls have been updated for FY2026 to prevent the issue from recurring. Completion Date (list anticipated completion date): Unknown dependent on U.S.ED Agency Contact (name of person responsible for corrective action): Deborah Riddle, Division Operations Manager, Division of Innovation & Education Excellence
Finding: 2025-060 - DEC did not fully comply with Federal Funding Accountability and Transparency Act reporting requirements applicable to FY 25 Congressionally Mandated Projects subawards. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Of...
Finding: 2025-060 - DEC did not fully comply with Federal Funding Accountability and Transparency Act reporting requirements applicable to FY 25 Congressionally Mandated Projects subawards. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DEC agrees with the finding 2025-060. The errors and omissions were due to staff turnover, limitations of the legacy FSRS.gov reporting system, and insufficient review procedures. The FSRS platform allowed only one user per grant and lacked visibility for other staff, which contributed to reliance on PDF backups without timestamps. The incorrect subaward action dates were due to insufficient review procedures during the migration to the new and unfamiliar SAM.gov platform. DEC acknowledges the need for stronger internal controls and improved processes. Corrective Action (corrective action planned): DEC has taken steps to address the issues identified in the FFATA reporting process. To strengthen internal controls, DEC has further enhanced its existing written procedure by incorporating a visual verification checklist to ensure all data entry fields are accurate and submissions are complete. Staff have been trained on the new SAM.gov reporting and verification process to reduce the risk of errors. DEC will also implement a secondary review by verifying data entry directly in Sam.gov rather than relying on the PDF reports. As a final level of review the agency will conduct random audits on a sample of reports to verify compliance. Completion Date (list anticipated completion date): February 27, 2026. Agency Contact (name of person responsible for corrective action): Myra Pugh, Division of Water Administrative Operations Manager
Finding: 2025-059 - Unliquidated obligations as reported in two of three tested SF-425 Federal Financial Reports were inaccurate. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: Congressionally Mandated Projects (CMP) Views of Responsible Officials (state whether y...
Finding: 2025-059 - Unliquidated obligations as reported in two of three tested SF-425 Federal Financial Reports were inaccurate. Questioned Costs: None Assistance Listing Number: 66.202 Assistance Listing Title: Congressionally Mandated Projects (CMP) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DEC agrees with the finding 2025-059. The department has established procedures and supervisory reviews in place for the preparation and submission of SF-425 Federal Financial Reports. The reporting errors identified relate to 2024 reporting activity and resulted from a misapplied filter within the encumbrance pivot tables, which caused State appropriations to be included in the federal share of unliquidated obligations. Corrective Action (corrective action planned): Revised reports were submitted to the EPA on December 26, 2025. To prevent future errors, DEC will reinforce existing SF-425 preparation procedures by documenting required report logic, including validation of pivot table filters and exclusion of State appropriations from federal reporting. Procedures will require confirmation that only the federal share of unliquidated obligations is included prior to submission. The department will also provide refresher guidance and targeted training for staff responsible for SF-425 preparation, including proper use of encumbrance tabs, pivot tables, and filters. This will ensure continuity of established procedures and reduce reliance on manual assumptions. Completion Date (list anticipated completion date): March 31, 2026 Agency Contact (name of person responsible for corrective action): Christina McCoskey, DEC Finance Officer
Finding: 2025-028 - One of 10 employee timesheets tested did not support the charges billed to the Congressionally Mandated Projects (CMP) program. Questioned Costs: 2,273 Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Officials (state whether your agency agrees...
Finding: 2025-028 - One of 10 employee timesheets tested did not support the charges billed to the Congressionally Mandated Projects (CMP) program. Questioned Costs: 2,273 Assistance Listing Number: 66.202 Assistance Listing Title: CMP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding. Corrective Action (corrective action planned): This finding has been corrected. The Division of Community and Regional Affairs (DCRA) and the Division of Administrative Services (DAS) have reviewed and updated timesheet processing functions in DCRA. DAS has provided information and training to DCRA timekeepers and management staff on timesheet entry, timekeeping procedures, and time entry and review processes in the accounting system. Both DCRA and DAS management will continue to monitor time entry and timesheet processing to ensure that time is entered accurately. Completion Date (list anticipated completion date): I The corrective action plan was fully implemented on January 31, 2026. Agency Contact (name of person responsible for corrective action): Nichole Tham, Division Operations Manager, Division of Community and Regional Affairs.
Finding: 2025-011 - Alaska State Agency for Surplus Property (AKSASP) lacked internal controls for the preparation and submission of the quarterly General Services Administration 3040 State Agency Monthly Donation Report of Surplus Personal Property. Questioned Costs: None Assistance Listing Number:...
Finding: 2025-011 - Alaska State Agency for Surplus Property (AKSASP) lacked internal controls for the preparation and submission of the quarterly General Services Administration 3040 State Agency Monthly Donation Report of Surplus Personal Property. Questioned Costs: None Assistance Listing Number: 39.003 Assistance Listing Title: Donation of Federal Surplus Personal Property Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): SSOA/OPPM, State Property Office agrees with this finding Corrective Action (corrective action planned): The State Property Office has implemented a procedure that will ensure all GSA reports are reviewed for accuracy prior to submission by the State Property Manager. The reviewer will initial the report prior to it being filed. In addition, The State Property Office conducted internal staff training on the updated internal control procedures in December 2025. Completion Date (list anticipated completion date): The new GSA Report review process was implemented on September 30, 2025, internal staff training was completed in December 2025, with the State Plan of Operations also being updated. Agency Contact (name of person responsible for corrective action): Jonathon Harshfield State of Alaska Property Manager
Finding: 2025-010 - Internal controls to ensure applicants were eligible to receive donations of federal surplus personal property were not consistently applied. Questioned Costs: None Assistance Listing Number: 39.003 Assistance Listing Title: Donation of Federal Surplus Personal Property Views of ...
Finding: 2025-010 - Internal controls to ensure applicants were eligible to receive donations of federal surplus personal property were not consistently applied. Questioned Costs: None Assistance Listing Number: 39.003 Assistance Listing Title: Donation of Federal Surplus Personal Property Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): SSOA/OPPM, State Property Office agrees with this finding Corrective Action (corrective action planned): The State Property Office has implemented a two-step process with a monthly review to help ensure compliance with this requirement. The State Property Office also conducted internal staff training on the updated internal control procedures in December 2025. Completion Date (list anticipated completion date): The two-step review process was implemented September 30, 2025, internal staff training was completed in December 2025, with the State Plan of Operations also being updated. Agency Contact (name of person responsible for corrective action): Jonathon Harshfield State of Alaska Property Manager
Finding: 2025-027 - For two of two CCPF 2025 Quarterly Obligations and Expenditure Reports reviewed, key line items for current period obligation and current period expenditures were inaccurate, and actual square footage of completed projects was unsupported. Questioned Costs: None Assistance Listin...
Finding: 2025-027 - For two of two CCPF 2025 Quarterly Obligations and Expenditure Reports reviewed, key line items for current period obligation and current period expenditures were inaccurate, and actual square footage of completed projects was unsupported. Questioned Costs: None Assistance Listing Number: 21.029 Assistance Listing Title: CCPF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding. Corrective Action (corrective action planned): The department will review obligation and expenditure totals for all CCPF quarterly reporting periods and submit necessary corrections in the 2025 Q4 CCPF Financial and Performance Report. DCCED verified subrecipients actual completed project square footages and will include these figures in the 2025 Q4 CCPF Performance Report. Completion Date (list anticipated completion date): This finding was corrected in the Q4 2025 CCP Financial and Performance Report, submitted on January 30, 2026. Agency Contact (name of person responsible for corrective action): Kevin Bartley, Grants Administration Manager, Division of Community and Regional Affairs.
Finding: 2025-026 - During FY 25, DCCED did not have procedures for the preparation and submission of reports under the Federal Funding Accountability and Transparency Act for Coronavirus Capital Projects Fund (CCPF) subrecipients. Questioned Costs: None Assistance Listing Number: 21.029 Assistance ...
Finding: 2025-026 - During FY 25, DCCED did not have procedures for the preparation and submission of reports under the Federal Funding Accountability and Transparency Act for Coronavirus Capital Projects Fund (CCPF) subrecipients. Questioned Costs: None Assistance Listing Number: 21.029 Assistance Listing Title: CCPF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding. Corrective Action (corrective action planned): The Division of Community and Regional Affairs will draft FFATA reporting procedures. Completion Date (list anticipated completion date): This corrective action plan was completed on December 15, 2025. Agency Contact (name of person responsible for corrective action): Kevin Bartley, Grants Administration Manager, Division of Community and Regional Affairs.
Single Audit Finding No. 2025-068 - For two out of 40 timesheets tested (five percent), the employees’ hours were inaccurately recorded in the State’s accounting system. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain w...
Single Audit Finding No. 2025-068 - For two out of 40 timesheets tested (five percent), the employees’ hours were inaccurately recorded in the State’s accounting system. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): I The department agrees with this finding and recommendation. Corrective Action (corrective action planned): Department management will implement additional training for time collectors and payroll entry staff and strengthen the review process to ensure the accuracy of timesheet entry moving forward. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Shanna Burns, Human Resources Consultant 5
Single Audit Finding No. 2025-067 - DOTPF’s statewide value engineering (VE) coordinator omitted one project with a VE analysis in the FFY 2025 annual VE summary report submitted to the Federal Highway Administration (FHWA). Views of Responsible Officials (state whether your agency agrees or disagre...
Single Audit Finding No. 2025-067 - DOTPF’s statewide value engineering (VE) coordinator omitted one project with a VE analysis in the FFY 2025 annual VE summary report submitted to the Federal Highway Administration (FHWA). Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department has implemented additional controls and training necessary to ensure compliance. Current procedures have proven adequate as demonstrated during the audit period, but adherence to procedures for reporting necessitates additional training. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager
Single Audit Finding No. 2025-066 - Contractor certified payrolls for four of 11 construction projects tested were not submitted during FY25. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees w...
Single Audit Finding No. 2025-066 - Contractor certified payrolls for four of 11 construction projects tested were not submitted during FY25. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department will implement measures to follow up with contractors and document attempts to contact businesses. Management will provide additional staff training regarding processes and procedures to ensure that the department is following up with due diligence. Completion Date (list anticipated completion date): December 31, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager
Single Audit Finding No. 2025-065 - The indirect cost rate in two of 11 FY 25 consultant contracts tested (18 percent) were incorrect. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with thi...
Single Audit Finding No. 2025-065 - The indirect cost rate in two of 11 FY 25 consultant contracts tested (18 percent) were incorrect. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department will ensure that DOT&PF follows applicable statute and policy. The department will implement additional controls by introducing a semiannual review of appropriate contacts within the department to ensure updated indirect rates are reflected. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager
Single Audit Finding No. 2025-063 - Three of 40 timesheets tested (eight percent) were entered into the State’s accounting system with incorrect coding. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The departme...
Single Audit Finding No. 2025-063 - Three of 40 timesheets tested (eight percent) were entered into the State’s accounting system with incorrect coding. Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with this finding and recommendation. Corrective Action (corrective action planned): The department will reinforce timesheet entry and processing procedures, and the finance officer will provide additional training to administrative staff to avoid future errors. Completion Date (list anticipated completion date): June 30, 2026 Agency Contact (name of person responsible for corrective action): Michael White, Financial Services Manager
Finding: 2025-044 - Auditors could not obtain sufficient appropriate evidence to verify compliance with Fish and Wildlife Cluster’s (FWC) equipment and real property management requirements. Questioned Costs: Indeterminate Assistance Listing Number: 15.605, 15.611 Assistance Listing Title: FWC Views...
Finding: 2025-044 - Auditors could not obtain sufficient appropriate evidence to verify compliance with Fish and Wildlife Cluster’s (FWC) equipment and real property management requirements. Questioned Costs: Indeterminate Assistance Listing Number: 15.605, 15.611 Assistance Listing Title: FWC Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): ADFG agrees that the policy and procedures for management of equipment, real property, and capital improvements are insufficient. Corrective Action (corrective action planned): ADFG will continue efforts to establish and implement procedures and training to ensure that all equipment, real property, and capital improvements are managed in strict compliance with federal requirements. For equipment management, ADFG will take the following actions: • Ensure capital and sensitive equipment is accounted for in IRIS through a fixed asset transaction (FN, FA, FM, FT, or FD). The FN process was implemented on July 1, 2024 and ties equipment to the purchasing document. However, additional work is needed to ensure the Federal Award Identification Number (FAIN) and Assistance Listing Number are consistently included in IRIS transactions to improve traceability and compliance. • Develop and implement standardized procedures for inventory management in IRIS in coordination with the Office of Procurement and Property Management, Department of Administration. • Create and distribute inventory logs for staff to use in remote locations to address challenges in retrieving inventory items during seasonal months. • Develop comprehensive training for staff involved in equipment management to ensure staff are well-trained and knowledgeable about inventory management procedures and compliance requirements. • Establish clear guidelines for the timely disposal of broken, failed, or obsolete equipment to ensure efficient and compliant disposal of unnecessary equipment. For real property and capital improvement projects, ADFG will take the following actions: • Real property records have been compiled and are pending upload to the federal TRACS system. Once this upload is complete, ADFG will develop procedures and tracking logs to ensure annual site visits are conducted and documented. • Develop department policies and procedures to ensure real property is managed according to federal requirements as authorized in grant awards. This effort will be coordinated with USFWS to ensure alignment with federal expectations. • Provide training to program and administrative staff on the Code of Federal Regulations requirements and proper management of departmental record-keeping logs, including site visit documentation and file maintenance. Completion Date (list anticipated completion date): December 31, 2026 Agency Contact (name of person responsible for corrective action): Eric Verrelli, Procurement Specialist V Jessica Hood, Accountant 5
Finding: 2025-043 - A review of six FY 25 PCSRT subrecipients’ subaward agreements found that one did not include an accurate unique entity identifier that matched the subrecipient’s name. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible O...
Finding: 2025-043 - A review of six FY 25 PCSRT subrecipients’ subaward agreements found that one did not include an accurate unique entity identifier that matched the subrecipient’s name. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): ADFG disagrees with this finding. During the audit, it was noted that the UEI listed in the subaward agreement contained a copy-and-paste error. This discrepancy was promptly corrected once identified. Under 2 CFR 170, the official compliance requirement for subaward reporting is the Federal Funding Accountability and Transparency Act (FFATA) submission through SAM.gov. In this case: • The correct UEI was verified in SAM.gov. • The FFATA report contained the correct UEI and was submitted timely. • The correct subrecipient was paid, and supporting documentation confirmed the subrecipient’ s identity. These facts demonstrate that the federal reporting requirement was met and that the error was limited to the internal agreement. The issue did not result in improper payments, misreporting to federal systems, or a breakdown in internal controls. This was an isolated clerical error that was promptly corrected during the audit. It does not represent a significant deficiency or material weakness. This seems more appropriately categorized as a minor observation or management comment regarding document review processes. Corrective Action (corrective action planned): DFG will reinforce internal review procedures to prevent similar copy-and-paste errors in the future. Completion Date (list anticipated completion date): N/A Agency Contact (name of person responsible for corrective action): Jessica Hood, Accountant 5
Finding: 2025-042 - Two of four randomly selected FY 25 PCSRT SF-425 federal financial reports tested did not include the recipient share of expenditures. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agenc...
Finding: 2025-042 - Two of four randomly selected FY 25 PCSRT SF-425 federal financial reports tested did not include the recipient share of expenditures. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): ADFG respectfully disagrees with the audit finding regarding SF-425 reporting and recipient share. During the audit period, the federal awarding agency transitioned to a new reporting system but did not issue updated written instructions, revised award terms, or formal guidance clarifying new SF-425 fields or reporting expectations. Under 2 CFR §200.328, recipients are required to submit financial reports as specified in the Federal award, and agencies may require only 0MB-approved, government-wide data elements. No updated award terms or instructions were provided to ADFG during this transition. System behavior clearly indicated that certain fields were not applicable. In Grants Online, the fields were grayed out, signaling they were not required. In contrast, eRA Commons left these fields open without any explanation or guidance. NOAA now requires these fields, but this requirement was not communicated at the time of the transition. This inconsistency demonstrates that the agency had not finalized or communicated enforceable requirements for these fields during the reporting period. DFG acted reasonably and consistently based on the information available. It would be inappropriate to penalize DFG for continuing to report under prior requirements or omitting data in fields that were not previously required. The Uniform Guidance places responsibility on awarding agencies to provide clear written guidance, transition timelines, and clarification on new reporting requirements before they become enforceable. For these reasons, DFG requests that this finding be reconsidered. Our reporting complied with the award terms and the system instructions available at the time, and any changes introduced by the agency were not formally communicated or incorporated into our award during the relevant reporting period. Corrective Action (corrective action planned): We will contact the awarding agency to confirm whether previously submitted reports must be revised to include the recipient share. We will also verify if this requirement applies only to future reporting and adjust our procedures accordingly. Completion Date (list anticipated completion date): April 30, 2026 Agency Contact (name of person responsible for corrective action): Jessica Hood, Accountant 5
Finding: 2025-041 - One of six Pacific Coast Salmon Recovery Pacific Salmon Treaty (PCSRT) Federal Funding Accountability and Transparency Act (FFATA) reports tested was not submitted timely. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsibl...
Finding: 2025-041 - One of six Pacific Coast Salmon Recovery Pacific Salmon Treaty (PCSRT) Federal Funding Accountability and Transparency Act (FFATA) reports tested was not submitted timely. Questioned Costs: None Assistance Listing Number: 11.438 Assistance Listing Title: PCSRT Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Alaska Department of Fish & Game (ADFG) disagrees with this finding. The FFATA report for the FY2025 NOAA subaward was submitted one month late due to resource constraints while our team was actively implementing a corrective action plan (CAP) for a prior Office of Inspector General (OIG) federal audit finding related to FFATA reporting timeliness. During this period, we prioritized fulfilling the CAP requirements, which included a comprehensive reconciliation of all subawards across federal programs to ensure accuracy and compliance. This intensive remediation effort temporarily impacted our ability to meet standard reporting timelines. The delay was not the result of a new or separate control failure, but rather a timing issue directly tied to the corrective work already underway. Importantly: • The NOAA FFATA report was completed accurately as part of the same remediation workflow. • The delay occurred while addressing the previously identified issue and was resolved within the corrective action period established with the 01G. • The root cause was the same issue identified in the existing finding, and not a new or systemic breakdown. • Updated internal controls and revised procedures were implemented during this period and now apply uniformly across all programs, including NOAA. • These corrective actions have resulted in timely, comprehensive, and fully implemented processes designed to prevent recurrence. Given that the late NOAA FFATA report occurred within the active corrective action window and was resolved through the same documented process, we view this as part of the previously identified issue rather than a separate instance of noncompliance. The corrective actions were completed as planned and have strengthened our reporting controls to ensure ongoing compliance. Corrective Action (corrective action planned): ADFG has implemented formal policies and procedures to ensure timely processing and submission of FFATA reports, fully addressing the previous OIG audit finding. These procedures are now in place and actively followed, and ongoing monitoring has been established to verify continued compliance and prevent recurrence. Completion Date (list anticipated completion date): Completed April 15, 2025 Agency Contact (name of person responsible for corrective action): Jessica Hood, Accountant 5
Finding: 2025-076 - The Alaska Industrial Development and Export Authority’s (AIDEA) controls were not designed to detect noncompliance in program income reported in AIDEA’s annual report. During our testing of reports, we noted that the annual report tested did not report interest earned on deposit...
Finding: 2025-076 - The Alaska Industrial Development and Export Authority’s (AIDEA) controls were not designed to detect noncompliance in program income reported in AIDEA’s annual report. During our testing of reports, we noted that the annual report tested did not report interest earned on deposit accounts. The amount of interest income not included on the annual report totaled 167,023, which represents the cumulative interest income earned for the program from deposits since inception Questioned Costs: None Assistance Listing Number: 11.307 Assistance Listing Title: Economic Development Cluster COVID- 19 Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): DCCED manages this program on behalf of AIDEA. DCCED will incorporate a new internal control procedure requiring that each year’s final EDA-209 report be reviewed and approved by AIDEA’s Controller or Chief Financial Officer prior to submission and includes backup that supports each number. This review step will ensure the completeness and accuracy of all future filings. Completion Date (list anticipated completion date): 06/30/2026 (or the date of when the next EAD-209 report is due) Agency Contact (name of person responsible for corrective action): jkornmuller@aidea.orq, aleavitt@aidea.orq, andy.macaulay@alaska.qov
Finding: 2025-072 - Alaska Energy Authority did not have controls in place for review of progress reports for this program. During our testing of reports, we noted that two of the five reports sampled did not have evidence of a formal review before submission. Questioned Costs: None Assistance Listi...
Finding: 2025-072 - Alaska Energy Authority did not have controls in place for review of progress reports for this program. During our testing of reports, we noted that two of the five reports sampled did not have evidence of a formal review before submission. Questioned Costs: None Assistance Listing Number: 10.859 Assistance Listing Title: Assistance to High Energy Cost Rural Communities Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): Agree Corrective Action (corrective action planned): Implement procedures to ensure that all compliance reports are reviewed by personnel independent of the preparer(s). Completion Date (list anticipated completion date): 01/15/2026 Agency Contact (name of person responsible for corrective action): Tim Sandstrom, Chief Operating Officer
Finding: 2025-050 - Daily SNAP EBT reconciliations were not performed in FY 25. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, bri...
Finding: 2025-050 - Daily SNAP EBT reconciliations were not performed in FY 25. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance implemented a daily reconciliation and monitoring process and trained staff on the revised procedures. The division plans to be fully compliant and current in FY 2026. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner
Finding: 2025-049 - DOH’s information technology staff did not properly limit user access to EIS during FY25. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the...
Finding: 2025-049 - DOH’s information technology staff did not properly limit user access to EIS during FY25. Questioned Costs: None Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance will revise and strengthen the EIS account reconciliation process to include a change in cadence and update protocols for sponsored accounts. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner
Finding: 2025-048 - Testing of 72 FY 25 SNAP EBT issuances found two automated EIS benefit calculations that did not consider an increase in unearned income related to Alaska’s Senior Benefits Program. Questioned Costs: AL 10.551: 660 Assistance Listing Number: 10.551, 10.561 Assistance Listing Titl...
Finding: 2025-048 - Testing of 72 FY 25 SNAP EBT issuances found two automated EIS benefit calculations that did not consider an increase in unearned income related to Alaska’s Senior Benefits Program. Questioned Costs: AL 10.551: 660 Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: SNAP Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding. Corrective Action (corrective action planned): The Senior Benefits Program encountered a one-time mass change that did not result in an update on all affected cases. The Division of Public Assistance will correct the affected claims and refund associated Questioned Costs: The division will also review mass change protocols with leadership to ensure proper implementation to mitigate recurrence of resulting errors. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner
Finding: 2025-047 - The amount of FY 25 SNAP benefits reported to United States Department of Agriculture as issued by the State’s Electronic Benefits Transfer (EBT) contractor, Fidelity National Information Services (FIS), was 1,235,577 more than the amount of authorized benefits reported in data f...
Finding: 2025-047 - The amount of FY 25 SNAP benefits reported to United States Department of Agriculture as issued by the State’s Electronic Benefits Transfer (EBT) contractor, Fidelity National Information Services (FIS), was 1,235,577 more than the amount of authorized benefits reported in data from the Division of Public Assistance’s Eligibility Information System (EIS). Furthermore, FIS could not provide a reliable audit trail of issuances. Questioned Costs: AL 10.551: 1,235,577 Assistance Listing Number: 10.551, 10.561 Assistance Listing Title: Supplemental Nutrition Assistance Program (SNAP) Cluster Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department agrees with the finding but does not concur with the questioned costs. The Division of Public Assistance completes reconciliations between FIS daily transaction records and EBT Account Management Agent (AMA) data to ensure issuance accuracy. Corrective Action (corrective action planned): A workgroup identified the root causes of the discrepancies. A revised reporting process is being implemented to ensure all EBT payments are accurately captured, improving completeness and accuracy Daily reconciliations are now in place to support ongoing accuracy and reduce reliance on ad hoc reporting. As a result, the report previously developed for this audit by the EBT contractor, FIS, is not expected to be needed moving forward. Completion Date (list anticipated completion date): The department anticipates the finding will be resolved in FY2026. Agency Contact (name of person responsible for corrective action): Pam Halloran, Assistant Commissioner
Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: The District should design and implement controls to ensure amounts reported are supported by expenditure of the District for eligible activities and positions. Explanation of disagreement with audit finding: There is no disagreement w...
Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: The District should design and implement controls to ensure amounts reported are supported by expenditure of the District for eligible activities and positions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will develop and implement internal controls to review personnel position indicators included in the quarterly Medicaid Cost Reporting against HR records to validate the position indicators are accurate as of the time of the submission and make corrections, as appropriate. This will ensure that all position-related expenditures included within the Medicaid Cost Reporting are eligible and supported when submitting claims to PCG. Further, the District will ensure that all appropriate supporting documentation, calculations, and workbooks that were utilized to prepare the claim are appropriately reviewed by management, agreed to supporting documentation, and appropriately retained as part of the internal controls. Name(s) of the contact person(s) responsible for corrective action: Accounting Director (Deputy CFO), Financial Reporting Manager, Director of Human Resources Data & Strategy Planned completion date for corrective action plan: 6/30/2026
Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: The District should design and implement controls to ensure required authorization to bill Medicare (Form M-5) is obtained prior to initial billing. We also recommend the District design and implement controls to ensure a copy of this ...
Medicaid Cluster – Assistance Listing No. 93.778 Recommendation: The District should design and implement controls to ensure required authorization to bill Medicare (Form M-5) is obtained prior to initial billing. We also recommend the District design and implement controls to ensure a copy of this form is retained in accordance with Federal and State requirements and is available for future required reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will strengthen internal controls to ensure all required authorizations are obtained and properly maintained prior to billing. MPS will accomplish this through the execution of the following: • Implementing a pre-billing verification process to confirm a completed Form M-5 is on file before any initial Medicaid billing occurs, • Establishing a standardized documentation procedure to ensure all Forms M-5 are securely retained and readily accessible for review, • Creating a centralized tracking system to monitor the status of required authorizations for all eligible students, • Conducting periodic internal reviews to ensure compliance with authorization and documentation requirements, • Providing training to relevant staff on Medicaid billing requirements and record retention expectations. Name(s) of the contact person(s) responsible for corrective action: Budget Director, Accounting Director (Deputy CFO), Financial Reporting Manager Planned completion date for corrective action plan: Implementation of the new process is currently underway and will be remediated in the coming months of FY26 and into FY27.
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