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Finding 540823 (2024-003)
Significant Deficiency 2024
Muncie Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430
Finding 2024-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employee’s time charged to the grant...
Finding 2024-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employee’s time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the School Lunch fund. Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: 765-747-5222 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all payroll amounts recorded to food service are reviewed to ensure they represent food service payroll activity only. Anticipated Completion Date: March 2025
View Audit 350456 Questioned Costs: $1
Finding 540795 (2024-008)
Material Weakness 2024
Rochester Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of the Allowable Costs/Cost Principles compliance requirements, there were two vendor vouchers in a sample of 60, where the School Corporation was unable to locate any supporting documentation. These two selections totaled $1,530 charged to the grant. It was further noted that during our testing of payroll costs charged to the COVID-19 – Education Stabilization Fund, for 2 selections in a sample of 40, the School Corporation was unable to provide any support to validate the amount of payroll charged to the grant. These two selections totaled $414 charged to the COVID-19 – Education Stabilization Fund. Corrective Action Plan: The School Corporation will establish a system of internal controls to ensure that documentation is maintained and that expenditures charged to the grant comply with the grant agreement and are allowable. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect immediately.
View Audit 350448 Questioned Costs: $1
Finding 540792 (2024-007)
Material Weakness 2024
Rochester Community School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identi...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I amount reported on the Year 3 report ($266,367) did not agree to the underlying expenditure record ($96,019) for the period of July 1, 2021 through June 30, 2022. Additionally, the ESSER II and ESSER III amount reported on the Year 2 report ($1,433,207, and $643,771, respectively) did not agree to the underlying expenditure records ($1,400,698, and $630,465 respectively) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($4,291 and $1,522,378, respectively) did not agree to the underlying expenditure records ($4,590 and $1,774,722, respectively) for the period of July 1, 2022 through June 30, 2023. Additionally, the School Corporation was not able to provide any support for the 288 full-time equivalent (FTE) positions on September 30, 2022, reported on the Year 2 CrossAct report or the 338 full-time equivalent (FTE) positions on September 30, 2023, reported on the Year 3 CrossAct report. Crowe also noted that the School Corporation reported 0 full-time equivalent (FTE) positions paid by ESSER on September 2023, but there were ESSER positions reported in the ESSER applications. Corrective Action Plan: The School Corporation will implement a system of internal controls and an effective review process to ensure amounts reported on annual data reports agrees to the underlying transaction detail or other supporting documentation. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect with the next annual data report submission.
View Audit 350448
Finding 540785 (2024-004)
Material Weakness 2024
Rochester Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card/High School Graduation Rate Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 8...
Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card/High School Graduation Rate Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Annual Report Card/High School Graduation Rate Audit Finding: Material Weakness Condition: An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Annual Report Card, High School Graduation Rate compliance requirement. The School Corporation must report graduation rate data for all public high schools within the corporation using the four-year adjusted cohort rate. To remove a student from the cohort, the School Corporation must confirm the reason for removal in writing. Additionally, required documentation for each removal type must be retained by the School Corporation. Context: The School Corporation had not established internal controls to ensure required documentation to support the reason for a student's removal from the high school graduation cohort for mobility reasons was prepared, reviewed, and retained. For three of the eight students tested, the School Corporation was unable to provide documentation to support the removal of the student from the graduation cohort. Corrective Action Plan: The Head Secretary at Rochester High School will document any student that is removed from the high school graduation cohort. The secretary will have the high school principal review and approve this documentation, and the secretary will place in the student’s permanent file. Person responsible for implementation and projected implementation date: The secretary and the high school principal will be responsible for overseeing the implementation of the corrective action plan, which will start in April 2025.
View Audit 350448
Finding 540784 (2024-003)
Material Weakness 2024
Rochester Community School Corporation
IN
Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303
Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbe...
Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective system of internal controls was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of eligibility, we noted three out of 25 eligibility samples that were reported as free or reduced socioeconomic status to the Indiana Department of Education in the October 2022 data exchange count, but supporting documentation supported these students as a paid status. These three students should not have been reported as free or reduced socioeconomic status. Corrective Action Plan: The School Corporation will establish a system of internal controls to review the applications submitted for free or reduced socioeconomic status to ensure the students are classified correctly within the system. The School Corporation will ensure that applications are signed off on as reviewed after the review has taken place. Person responsible for implementation and projected implementation date: In cooperation with the Food Service Director, the Curriculum Director and Business Manager will be responsible for overseeing the implementation of the corrective action plan which will be implemented with the applications for the 2025-2026 school year. This has already been implemented with the Food Service Director and records maintained in her office.
View Audit 350448
Finding 540783 (2024-002)
Material Weakness 2024
Rochester Community School Corporation
IN
Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303
Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Oth...
Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective system of internal controls was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. Context: We noted that for 11 payroll claims in a sample of 60, the School Corporation was not able to provide semi-annual certifications or support that the personnel were approved to be paid with Title I funds. Corrective Action Plan: The School Corporation will implement internal control procedures to ensure semi-annual certifications or other forms of support are maintained to certify employees are approved to be paid with Title I funds. Person responsible for implementation and projected implementation date: The Curriculum Director and Business Manager will oversee the implementation of the corrective action plan, which will be implemented immediately. The CD has already implemented the requirements of certifications beginning August 1, 2025 and are on file in the Title I records.
View Audit 350448
Finding 540781 (2024-005)
Significant Deficiency 2024
Rochester Community School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
Information on the federal program: Subject: Special Education Cluster (IDEA) – Procurement Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027 Federal Award Numbers and Years (or Other Iden...
Information on the federal program: Subject: Special Education Cluster (IDEA) – Procurement Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027 Federal Award Numbers and Years (or Other Identifying Numbers): H027A220084, H027A230084 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Federal regulations allow for informal procurement methods when the value of the procurement for property or services does not exceed the simplified acquisition threshold, which is set at $250,000. However, Indiana Code 5-22-8 has a more restrictive threshold of $150,000 or less for when small purchase procedures may be used. This informal process allows for methods other than the formal bid process. The informal process is divided between two methods based on thresholds. Micro purchases, typically for those purchases $10,000 or under, and small purchase procedures for those purchases above the micro purchase threshold, but below the simplified acquisition threshold. Micro purchases may be awarded without soliciting competitive price rate quotations. If small purchase procedures are used, then price or rate quotations must be obtained from an adequate number of qualified sources. Context: The School Corporation did not obtain price or rate quotes for one out of four vendors tested that were less than the simplified acquisition threshold of $150,000 but exceeded the $10,000 micro-purchase threshold. Documentation of vendor contract, bids or the School Corporation's process and rationale for the chosen vendor was not available for audit. Further, the School Corporation could not provide evidence that a suspension and debarment check had been performed on the vendor prior to entering into contract. Corrective Action Plan: The Special Education Director will obtain pricing quotes from the appropriate amount of qualified sources, when cumulative costs are projected to exceed the micro purchase threshold. The Special Education Director will document and communicate the results of this process with the Business Manager and Superintendent. Person responsible for implementation and projected implementation date: The Special Education Director, the Business Manager, and the Superintendent will be responsible for overseeing the implementation of the corrective action plan, which will go into effect immediately.
View Audit 350448
Finding 540734 (2024-003)
Significant Deficiency 2024
Town of Hanover
NH
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Audit Finding Reference: 2024-003 Management’s Response and Planned Corrective Action: The Town agrees with the identified finding and will write and adopt policies and procedures to ensure compliance with the Uniform Guidance and will address: • Determination of allowable costs • Conflict of i...
Audit Finding Reference: 2024-003 Management’s Response and Planned Corrective Action: The Town agrees with the identified finding and will write and adopt policies and procedures to ensure compliance with the Uniform Guidance and will address: • Determination of allowable costs • Conflict of interest • Employee travel • Cash management • Equipment and inventory • Procurement, Suspension and Debarment • Time & effort reporting • Subrecipient monitoring and management Name of Contact Person and Completion Date: Name 1: Ellen Bullion Name 2: Tom Grantham Anticipated Completion Date – 6/30/25, to be fully implemented for FY2026
View Audit 350426
Finding 540719 (2024-002)
Significant Deficiency 2024
City of Roseville
CA
Reporting § 200.302 § 200.303
Name of Contact Person: Teri Quinlan, Accounting Manager Corrective Action: The City agrees with the auditors’ finding and recommendation. The City has implemented, and is in the process of documenting, new procedures and review processes to ensure expenditures for federal programs are recognized in...
Name of Contact Person: Teri Quinlan, Accounting Manager Corrective Action: The City agrees with the auditors’ finding and recommendation. The City has implemented, and is in the process of documenting, new procedures and review processes to ensure expenditures for federal programs are recognized in the appropriate fiscal year’s Schedule of Expenditures of Federal Awards (SEFA). Proposed Completion Date: October 13, 2025
View Audit 350419
Finding 540698 (2024-003)
Significant Deficiency 2024
McKendree University
IL
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
2024-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...
2024-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the Student Financial Aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date and that disbursements date reported in COD matches the disbursement date to the student. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The McKendree University Financial Aid Office has an automated daily process for notifying COD of all federal aid disbursements after a disbursement is made to a student’s account. This process also includes a step for checking the COD website for any rejected files to confirm that students were correctly reported within a day of loan and TEACH grant disbursements occurring, well within the 15-day required notification time frame. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025
View Audit 350395
Finding 540697 (2024-002)
Significant Deficiency 2024
McKendree University
IL
Matching / Level of Effort / Earmarking Eligibility Significant Deficiency § 200.303
2024-002 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...
2024-002 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the Federal Student Aid handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Part of the weekly procedure for federal loan and TEACH grant disbursements includes Loan Disbursement Notifications to all students immediately after the loan is disbursed to a student’s account. This process now includes a step for a second check of the loan disbursements to ensure that all loan and TEACH grant disbursements have been sent the notified via campus and external email. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025
View Audit 350395
Finding 540696 (2024-001)
Significant Deficiency 2024
McKendree University
IL
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303
UNITED STATES DEPARTMENT OF EDUCATION 2024-001 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct...
UNITED STATES DEPARTMENT OF EDUCATION 2024-001 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their Written Information Security Program includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While significant progress has been made towards GLBA compliance, there was not time to fully implement the corrective action plan prior to June 30, 2024 given the timing of the audit completion. An Information Security Governance Committee has been established and one of the key responsibilities of the committee is to review the Written Information Security Program (WISP) against GLBA requirements to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Christine Tweedy, CIO & Director of IT Planned completion date for corrective action plan: June 30, 2025
View Audit 350395
Finding 540693 (2024-001)
Significant Deficiency 2024
Families First, Inc.
GA
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimu...
Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimum seventy-five documents and attachments per invoice. To minimize the risk of omitting required documentation, the Director or designated staff will review the invoice package prior to submission to the funder and an invoice checklist task will be developed and completed. Contact person(s) responsible for corrective action: Schwanna C. Lakine The anticipated completion date is June 30, 2025.
View Audit 350393
Finding 540689 (2024-034)
Material Weakness 2024
State of New Hampshire
NH
Subrecipient Monitoring § 200.303 § 200.332 § 200.501 § 200.521
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation & Recover...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation & Recovery HSEM Telephone: 602-271-2231 E-mail address: NHPA@dos.nh.gov Audit Report Reference: 2024-034, 2023-023 - Subrecipient Monitoring Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with this finding. The identified issue, where one of the two project award letters did not include language detailing project certification requirements, occurred because the project was incomplete. Historically, programmatic staff did not include certification information in award letters for incomplete projects. Similar to the concerns outlined in finding 2024-002, issues with the award letters were identified and addressed in April/May 2024. The updated award letter template is now used for all projects, regardless of their payment eligibility status at the time of issuance. A copy of the revised award letter template and the award notification fact sheet are attached to this response. The award notification fact sheet was updated in March 2025 and is sent via email upon award notification. It is also available on our website. For the ongoing projects, one of those two projects is still not completed and is on closeout review by FEMA, so a PCCR has still not been received as they have not received their final reimbursement. Programmatic staff will review and update the Quick Reference Guide for PCCRs to ensure compliance and efficiency. Enhancements to the guide will include, at a minimum, copying the shared inbox when sending the final expenditure report to FEMA and saving a PDF copy to the shared drive. Additionally, staff must account for recent changes to the form being hosted on WebEOC, ensuring that a report is requested monthly. Since programmatic staff no longer have direct access to this capability, the revised process must be clearly documented in the Quick Reference Guide. Programmatic supervisors were informed on March 11, 2025, of the need to reinforce internal controls. Remedial training will be provided to programmatic staff upon completion of the guide’s review and update, no later than April 15, 2025. To ensure timely follow-up, calendar reminders will be set for programmatic staff responsible for these tasks, prompting them to send monthly reminder emails for any outstanding PCCRs.
View Audit 350389
Finding 540687 (2024-033)
Material Weakness 2024
State of New Hampshire
NH
Subrecipient Monitoring Reporting Material Weakness § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation and Recov...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation and Recovery Telephone: 602-271-2231 E-mail address: NHPA@dos.nh.gov Audit Report Reference: 2024-033 - Reporting Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with this finding. During the single audit that we participated in last year, it was identified that the programmatic award letter was lacking necessary information. That award letter was updated April/May 2024 to include information as outlined in 2 CFR section 200.332. It is our belief that no further corrective action is necessary by programmatic staff. A copy of the award letter template and award notification fact sheet are attached to this response. The award notification fact sheet was updated in March 2025. It is sent via email upon award notification and is also available on our website. Regarding the review of subrecipient Uniform Guidance reports, we will conduct a comprehensive review and update of the existing Quick Reference Guide to ensure full compliance. Enhancements to the guide will include, at a minimum, clear procedures for programmatic staff on addressing audit findings identified by subrecipients and issuing management decision letters to obtain corrective action plans. Additionally, a structured review process will be implemented for programmatic supervisors to verify the completeness and accuracy of the updated procedures within the guide. Programmatic supervisors responsible for these reviews were informed of this process change on March 11, 2025. Upon completion of the review and update, remedial training will be provided to programmatic staff no later than April 15, 2025, ensuring alignment with the revised procedures.
View Audit 350389
Finding 540685 (2024-032)
Material Weakness 2024
State of New Hampshire
NH
Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Matthew Hotchkiss and Austin Brown Telephone: 602...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Matthew Hotchkiss and Austin Brown Telephone: 602-271-2231 E-mail address: Matthew.A.Hotchkiss@dos.nh.gov and NHPA@dos.nh.gov Audit Report Reference: 2024-032, 2023-021 Special Tests and Provisions - Project Accounting Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with finding 001-A. This issue was discovered during FEMA’s financial monitoring site visit in March 2024. To resolve this issue, HSEM drafted a Delegation of Authority letter which was filed with FEMA in November 2024. A copy of the DOA is attached to this response and was supplied to KPMG during the audit. The control and review concern of this issue was previously addressed by establishing a review process between the Accountant IV, Administrator II, and the Deputy Director prior to the submittal of all 425s. These controls were in place during the audit period but were not documented. Please note that inaccuracies were not found during the audit on the filed 425 reports. In the future, HSEM will ensure that the review process is documented. HSEM concurs with Finding 001-B and is taking immediate action to review and strengthen its procedures regarding FFATA filing. As of March 8, the Federal FFATA filing process has shifted to SAM.gov for report submissions. In response, HSEM is swiftly updating its internal procedures to guarantee the timely and accurate filing of FFATA reports. These updates will be incorporated into a comprehensive Quick Reference Guide, designed to provide programmatic staff with clear, efficient instructions for completing reports. Additionally, a robust review process will be instituted for programmatic supervisors to ensure strict adherence to the updated procedures. Programmatic supervisors, who will be responsible for conducting these reviews, were informed of the required process change on March 11, 2025. To ensure a smooth transition and full compliance, remedial training will be provided to all programmatic staff upon completion of the Quick Reference Guide review and update, no later than April 15, 2025.
View Audit 350389
Finding 540684 (2024-031)
Material Weakness 2024
State of New Hampshire
NH
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 20...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-031, 2023-020 - Special Tests and Provisions – Qualified Providers Anticipated Completion Date: June 30, 2025 Corrective Action Planned: Management concurs with the finding above. The NH DDS will have updated the written policies and procedures in place that ensure the validly (non-expired) of medical licenses for providers, as well as suspension and debarment status of providers. Policies will be in place for pre-hire interested parties, as well as more than annual re-reviews. Aside from written policies and procedures, we will continue to update a spreadsheet to be completed for each individual review done and we will maintain a documents folder for each individual to retain electronic proofs in. Proof will be retained for 6 years. The Administrator continues to meet with the Professional Relations Officer every two weeks. These will be status calls of ensuring that each and every provider that we use is licensed, is not suspended or debarred from practicing, that they all each have rows on the spreadsheet, have folders, and these folders contain the individuals proof that the reviews have and are being done on, before and after a provider begins with the DDS and there is an electronic date stamp. The Administrator meets with the CE Scheduler’s Supervisor every two weeks. Time during these calls will be spent ensuring that the schedulers are only scheduling with licensed medical providers who have had their licenses checked by the Professional Relations Officer. The Disability Case Processing System (DCPS) is in the process of implementing consultative evaluation providers licensing features that include a CE Scheduler will not be able to schedule an evaluation with a provider who is not license verified or who has an expired license. The anticipated roll out for this feature will be in FFY25 (October 2024-September 2025). This will ensure that zero CE appointment will be scheduled with an unlicensed/expired provider. This will not eliminate the need for license and sanction checks and will not eliminate the need for documentation and proofs retention. In the event licensing and sanction checks are not completed and appropriately documented, date stamped, and proofs stored, this responsibility will shift to other DDS staff.
View Audit 350389
Finding 540683 (2024-030)
Material Weakness 2024
State of New Hampshire
NH
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 20...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-030, 2023-019 - Reporting Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We have updated our processes as demonstrated with the boxes on line 7 being checked on the newer reports and will continue to follow this action on all future reports. NH SSDI will update/develop procedures for fiscal reporting. Spreadsheets used to create federal reports will be updated to clearly link information used and will be locked and saved as supporting documentation. Additionally, the NH SSDI will update its internal controls to include a second review and approval of all federal reports.
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Finding 540642 (2024-014)
Material Weakness 2024
State of New Hampshire
NH
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 84.425 COVID-19 Education Stabilization Fund State Agency: Education Department (ED) Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Referenc...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 84.425 COVID-19 Education Stabilization Fund State Agency: Education Department (ED) Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-014, 2023-008; 2022-013, 2022-016; 2021-013, 2021-015 - Reporting Anticipated Completion Date: 06/30/2025 Corrective Action Planned: The NHED concurs with this finding. We acknowledge these discrepancies with a note regarding section b and c. These discrepancies are associated with ESSER III and not ESSER II. The lack of documentation is due to employee turnover. Locating documentation was a challenge for the ESSER Reporting. We are currently reviewing the FY24 reports and making corrections. The corrected ESSER Recipient Data Collection Form will be updated and refiled during the Year 4 re-open period on 7/28/2025. Documentation will be centrally located in the common drive clearly marked. The review process will be well documented with completed sign-off documentation to confirm reconciliation between the GMS system and NH First, the financial system of record.
View Audit 350389
Finding 540637 (2024-013)
Material Weakness 2024
State of New Hampshire
NH
Reporting Subrecipient Monitoring Material Weakness § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 84.425 COVID-19 Education Stabilization Fund - FFATA State Agency: Education Department (ED) Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report ...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 84.425 COVID-19 Education Stabilization Fund - FFATA State Agency: Education Department (ED) Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-013; 2023-008; 2022-013, 2022-016; 2021-013, 2021-015 - FFATA Reporting Anticipated Completion Date: 06/30/2025 Corrective Action Planned: The NHED concurs with this finding. The FFATA reporting procedure was redefined last year with updates to the GMS system implemented. GMS was updated to issue the GAN upon initial allocation instead of upon first approval of activities in the system. There were a few grants where the initial allocation was uploaded into GMS in 2021 with the first approval of activities completed after the GMS update. The GAN for these few grants was not created due to the change in procedure. Through the reconciliation process, these issues were identified and GANs were created later than anticipated. Moving forward, this will not be an issue as this was a limited transition period.
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Finding 540636 (2024-012)
Material Weakness 2024
State of New Hampshire
NH
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 21.029 Coronavirus Capital Project Funds State Agency: Department of Business and Economic Affairs (BEA) Audit Contact: Kathy Fredericksen Title: Administrator III Telephone: (603) 271-0260 E-mail address: Kathleen.C.Fredericksen@livef...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 21.029 Coronavirus Capital Project Funds State Agency: Department of Business and Economic Affairs (BEA) Audit Contact: Kathy Fredericksen Title: Administrator III Telephone: (603) 271-0260 E-mail address: Kathleen.C.Fredericksen@livefree.nh.gov Audit Report Reference: 2024-012 and 2023-006 - Reporting Anticipated Completion Date: No Later than 6/30/2025 Corrective Action Planned: In response to a similar finding in the 2023 audit, the Department modified reporting procedures to strengthen the precision of the reconciliation of reporting data to the Capital Project Fund dashboard. These changes were made prior to the end of the audit period but after the September 30th reporting cycle. Accordingly, the Department would note the application of audit procedures to the June 30, 2024, report did not identify similar errors. Regarding the tracking and reporting of actual total miles of fiber deployed and actual total locations; the Department would note Federal guidance documents state actual miles are not required to be reported until a project is completed. The “Coronavirus Capital Projects Fund: States, Territories, and Freely Associated States Project and Expenditure Report User Guide” (updated 12/20/2024) specifically instructs recipients to “Input the total miles of fiber planned to be deployed by the project” and “Provide the number of locations the project plans expect to serve”. Both of these instructions are accompanied by a notation stating actual amounts should be reported for projects marked as complete. The Department will take measures to ensure, upon project completion, reporting elements will be updated to reflect actual miles of fiber and locations served as per guidance. In doing so, and recognizing the unique characteristics of these reporting elements, the Department will take measures to obtain support sufficient to ensure the reported data elements are accurate. The Department is also taking measures during the active project period to review progress and expenditure allowability at project milestones, ensuring sufficient support and project progress.
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Finding 540635 (2024-011)
Significant Deficiency 2024
State of New Hampshire
NH
Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.331
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 21.027 Coronavirus State and Local Fiscal Recovery Funds State Agency: NH Governor’s Office of Emergency Relief and Recovery Audit Contact: Michele Thibault Title: Director of Finance and Compliance Telephone: (603)-271-7951 E-mail ad...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 21.027 Coronavirus State and Local Fiscal Recovery Funds State Agency: NH Governor’s Office of Emergency Relief and Recovery Audit Contact: Michele Thibault Title: Director of Finance and Compliance Telephone: (603)-271-7951 E-mail address: Michele.Z.Thibault-G@goferr.nh.gov Audit Report Reference: 2024-011 – Procurement Anticipated Completion Date: April 30, 2025 View of Responsible Officials: The State’s vendor determination policy is consistently applied across all Department’s within the State. The State’s vendor determination policy does not identify or vary for subrecipient, beneficiary, or contractor payments, however, federal reporting requirements dictate stratification of subawards as defined within 2 CFR 200. Accordingly, state agencies utilize various methods to differentiate payments to subrecipients from payments made to beneficiaries or contractors. Although there may be requirements to stratify beneficiary payments from procurement contracts specific to individual program requirements, there is no unifying requirement for States to otherwise stratify these populations within uniform grant guidance codified within 2 CFR 200. For this reason sampling of payment data to differentiate beneficiaries from contractors can be difficult for test work purposes. As stated in 2 CFR 200.331, the State is responsible for making a case-by-case determination to determine whether the entity receiving federal funds is a subrecipient or a contractor. As such, the State has provided training and documentation to all Departments to utilize for determining if a program/project is for a subrecipient or contractor. While this determination will not impact the procurement process in the State, it does impact the monitoring process for subrecipients versus contractors and the State has followed the procedures to ensure the proper determination for oversight. Per 2 CFR section 200.303, the State has established and maintained effective internal control over federal awards to provide reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award by providing Departments training, information and processes for Departments to determine if federal funds are utilized for a subrecipient or contractor and how the use of those funds shall be monitored. The State will review the selections determined to be misclassified per 2 CFR 200.331 to evaluate their classification and where necessary make adjustments to considerations made in the application of the specified criteria of 200.331
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Finding 540634 (2024-010)
Significant Deficiency 2024
State of New Hampshire
NH
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 21.027 Coronavirus State and Local Fiscal Recovery Funds State Agency: Department of Administrative Services (DAS) Audit Contact: Steven Giovinelli Title: Federal Grants and Cost Allocation Administrator Telephone: (603) 271-2278 E-mail...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 21.027 Coronavirus State and Local Fiscal Recovery Funds State Agency: Department of Administrative Services (DAS) Audit Contact: Steven Giovinelli Title: Federal Grants and Cost Allocation Administrator Telephone: (603) 271-2278 E-mail address: steven.giovinelli@das.nh.gov Audit Report Reference: 2024-010 - Suspension and Debarment Anticipated Completion Date: June 30, 2025 Corrective Action Planned: The Department concurs. Although the Department has procedures and internal controls in place designed to provide reasonable assurance the State complies with federal compliance requirements regarding suspension and debarment, the Department acknowledges the identification of noncompliance. Accordingly, the Department will review the existing system of controls to determine any potential adjustments to reduce the likelihood of future instances of noncompliance. The Department’s review will include consideration of inclusion of a suspension and debarment certification in all contracts regardless of funding source.CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 21.027 Coronavirus State and Local Fiscal Recovery Funds State Agency: Department of Business and Economic Affairs (BEA) Audit Contact: Kathy Fredericksen Title: Administrator III Telephone: (603) 271-0260 E-mail address: Kathleen.C.Fredericksen@livefree.nh.gov Audit Report Reference: 2024-010, 2023-004, 2022-009 - Suspension and Debarment Anticipated Completion Date: No Later than 6/30/2025 Corrective Action Planned: BEA partially concurs with the audit finding and has an anticipated completion date to the corrective action plan of June 30, 2025. BEA did review the suspension and debarment in SAM.gov, however, an acceptable validation record of such review was not maintained. To remedy the finding, BEA will ensure that documentation is maintained for the search of SAM.gov for suspension and debarment. Additionally, federal program contracts going forward will contain Exhibit F, Suspension & Debarment Certification, thereby satisfying said requirement. Condition: During KPMG testwork over suspension and debarment, they identified 3 BEA contracts with no supporting documentation that the BEA had verified either through a signed certification or searching SAM.gov that the entity was not suspended or debarred. Condition to be completed no later than 6/30/2025
View Audit 350389
Finding 540631 (2024-009)
Material Weakness 2024
State of New Hampshire
NH
Subrecipient Monitoring Material Weakness Reporting § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 WIOA Cluster (Assistance Listing #17.258, #17.259, #17.278) State Agency: Department of Business and Economic Affairs Audit Contact: Kathy Fredericksen Title: Administrator III Telephone: (603) 271-0260 E-mail address: Kathleen.C.Frederi...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 WIOA Cluster (Assistance Listing #17.258, #17.259, #17.278) State Agency: Department of Business and Economic Affairs Audit Contact: Kathy Fredericksen Title: Administrator III Telephone: (603) 271-0260 E-mail address: Kathleen.C.Fredericksen@livefree.nh.gov Audit Report Reference: 2024-009 - Reporting Anticipated Completion Date: No Later than 6/30/2025 Condition: Federal Financial Accountability and Transparency Act (FFATA) reports during the fiscal year ending June 30, 2024, were not filed in compliance with the Transparency Act related to WIOA programs. View of Responsible Officials: BEA concurs with the audit finding and has an anticipated completion date to the corrective action plan of June 30, 2025. Corrective Action Planned: BEA will evaluate polices & procedures as well as existing internal controls in place to ensure that the precision level of the control is such that it would detect an error in the reporting requirements in comparison to reports required to be filed versus filed and that all documentation used to support the data reported on the federal report(s) are properly maintained. Furthermore, BEA will enhance policies and procedures and re-implement to include internal controls ensuring all FFATA reports are submitted in compliance with the Transparency Act reporting requirements. BEA will ensure staff attends appropriate compliance trainings.
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Finding 540622 (2024-008)
Material Weakness 2024
State of New Hampshire
NH
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.306 § 200.414 § 200.434
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) State Agency: NH Fish and Game Department Audit Contact: Kathy LaBonte Title: Business Division Chief Telephone: 603 271-2274 E-mail address: kathy.a.labonte@wildli...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) State Agency: NH Fish and Game Department Audit Contact: Kathy LaBonte Title: Business Division Chief Telephone: 603 271-2274 E-mail address: kathy.a.labonte@wildlife.nh.gov Audit Report Reference: 2024-008 - Matching Anticipated Completion Date: June 30, 2025 Corrective Action Planned: To have revised procedures in place to include additional documentation to ensure accuracy from the subrecipient. We concur with the finding; A. In-kind match documentation earned requires additional documentation to support subrecipient match contribution. Revised procedures will be implemented to include additional documentation from the subrecipient to ensure accuracy. B. Internal review of volunteer in-kind match calculations are in place, however, in one instance, prior year rates were used resulting in under reported in-kind match earned. The Department does review and track match received from the subrecipient. We do not agree there are questioned costs of $201,250.
View Audit 350389 Questioned Costs: $1
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