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Finding 565806 (2024-003)
Significant Deficiency 2024
Metropolitan Economic Development Association
MN
Procurement, Suspension & Debarment Significant Deficiency § 200.303
Federal Agency Name: Department of Treasury Assistance Listing Number: 21.033 Program Name: Community Development Financial Institutions Equitable Recovery Program Finding Summary: MEDA does not have a formal process to search for suspension and debarment of entities prior to entering into a loan ...
Federal Agency Name: Department of Treasury Assistance Listing Number: 21.033 Program Name: Community Development Financial Institutions Equitable Recovery Program Finding Summary: MEDA does not have a formal process to search for suspension and debarment of entities prior to entering into a loan agreement. Corrective Action Plan: MEDA has an extensive underwriting process that reviews all borrowers from a variety of state and national databases for fraud, debt, and money laundering activities. In our current underwriting process, we search SAM. gov for SBA loan requests. As of May 1, 2025, we are searching SAM. gov for all of our loan requests. Furthermore, we have added this requirement to our loan underwriting manual, as evidenced by Section 10, Letter D for the search list of legal, financial and personal documents that are required to approve a loan at MEDA. Responsible Individuals: Adrian Ruddock – VP of Lending & Business Consulting, Raynette Buerke – Sr. Loan Administration Manager Anticipated Completion Date: May 1, 2025
View Audit 359504
Finding 565728 (2024-001)
Significant Deficiency 2024
Community Action Agency of Jackson, Lenawee, and Hillsdale
MI
Allowable Costs / Cost Principles Eligibility § 200.303
2024-001 - Missing evidence of review and approval Auditor Description of Condition and Effect: During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidenc...
2024-001 - Missing evidence of review and approval Auditor Description of Condition and Effect: During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations. Auditor Recommendation: We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs. Corrective Action: The Agency will review the accounts payable/purchase order approval process with the finance department, all of whom were new (or the position vacant) during much of the period being examined, to ensure they understand the various requirements. The Agency will verify the review of the semi-annual and annual federal financial reporting by signing off on the reports after various staff have reviewed them. Responsible Person: Anthony J Samon, CFO Anticipated Completion Date: June 15, 2025
View Audit 359441
Finding 565700 (2024-002)
Material Weakness 2024
City of Jacksonville
FL
Allowable Costs / Cost Principles Special Tests & Provisions § 200.303 § 200.330
Management’s Action Plan: The Neighborhoods Department is committed to ensuring wage rate requirements for contractors and subcontractors are prioritized and internal controls are properly documented. In particular, evidence of approvals needed to ensure compliance with allowable costs, cost princip...
Management’s Action Plan: The Neighborhoods Department is committed to ensuring wage rate requirements for contractors and subcontractors are prioritized and internal controls are properly documented. In particular, evidence of approvals needed to ensure compliance with allowable costs, cost principles and period of performance requirements will be documented for all invoices and payroll allocations. Weekly payroll reports will be reviewed as part of the special tests and provisions needed to comply with wage rate requirements. A Labor Standards and Construction Manager has been hired to monitor all contracts with labor standard regulations, including wage rate requirements. This individual will be tasked with setting up tracking systems and monitoring compliance of the various City departments, as well as external subrecipients, to ensure all regulations and requirements for labor standards are followed. Currently, City Departments using federal funds through a MOU with the Neighborhoods Department can access funds and pay vendors without a review by the Housing & Community Development Division’s team. This has led to vendors being paid without submitting the proper wage rate requirement documentation. To mitigate this challenge, the Division has recommended that funds appropriated to other City departments be held by the Housing & Community Development Division, so that verification of wage rate requirements can occur prior to any payment for services. We will ensure that the written procedures for controls include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and require that the performance of the controls be documented in a clear, reperformable manner including the name of each responsible individual, the specific control they performed over compliance for the grant and the date(s) the controls were performed. Contact Names responsible for the plan – Travis Jeffrey Anticipated completion date of the plan – September 2025
View Audit 359404
Finding 565676 (2024-002)
Material Weakness 2024
City of Crown Point
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding 2024-002 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds-Suspension and Debarment, Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: David B. Benson Contact Phone Number and email Address: 219-662-3235 (office) dbenson@crownpoin...
Finding 2024-002 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds-Suspension and Debarment, Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: David B. Benson Contact Phone Number and email Address: 219-662-3235 (office) dbenson@crownpoint.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City has instituted new controls requiring that each payment from CSLRFR Funds will be reviewed as required, including a check of the SAM EPLS to ensure the entity was not suspended or debarred prior to making a payment. Anticipated Completion Date: The City has already completed the Plan.
View Audit 359371
Finding 565533 (2024-001)
Material Weakness 2024
Northpoint Bible College
MA
Reporting § 200.303
The individual who verbally signed off on the inaccurate information that created this finding is no longer employed with the College. A new onsite accountant has been hired. Mr. Joseph Consentino is the College's comptroller who has experience with higher education finances and federal funding. The...
The individual who verbally signed off on the inaccurate information that created this finding is no longer employed with the College. A new onsite accountant has been hired. Mr. Joseph Consentino is the College's comptroller who has experience with higher education finances and federal funding. The College has hired FA solutions to assist with the College's financial aid program and processes. Part of their protocols is to assist the College in preparation of audit concerning financial aid paperwork.
View Audit 359330
Finding 565505 (2024-001)
Material Weakness 2024
Washington County, Fl
FL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding – Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment. Management Response – The County will implement additional cont...
Finding – Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment. Management Response – The County will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. Johnnie Pettis, Deputy Clerk will be responsible for the corrective action and anticipates completion of corrective action will be taken before September 30, 2025. Effective date of completion: within the fiscal year ending September 30, 2025
View Audit 359293
Finding 565501 (2024-004)
Significant Deficiency 2024
Highland Falls-Fort Montgomery Central School District
NY
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
Finding & Recommendation 2024-004: As per C.R. 170.2 of the Commissioner's Regulations, Purchase Orders must be established to encumber approved budget items for each expenditure in advance of the expenditure. For the ARP Summer Enrichment grant, Purchase Orders were created after the dates of servi...
Finding & Recommendation 2024-004: As per C.R. 170.2 of the Commissioner's Regulations, Purchase Orders must be established to encumber approved budget items for each expenditure in advance of the expenditure. For the ARP Summer Enrichment grant, Purchase Orders were created after the dates of service and the district did not have sufficient internal controls in place to ensure Purchase Orders are created in accordance with the above noted regulation. It is recommended that the District's written procedures addressing internal controls with respect to program requirements be followed to ensure the District is in compliance at all times. Corrective Action: The district concurs and understands the importance of maintaining internal controls in accordance with Commissioner Regulations. By June 30, 2025, Assistant Superintendent Christopher Carballo will review with Business Office Staff the existing procedures for the creation of purchase orders in advance of the expenditure. Additionally, Asst. Superintendent Carballo will review these procedures with clerical staff across the district involved in the creation of purchase orders and will remind district administrators at the start of the new fiscal year that purchase orders need to be established in advance for all expenditures.
View Audit 359289 Questioned Costs: $1
Finding 565487 (2024-039)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
MASSACHUSETTS EMERGENCY MANAGEMENT AGENCY 2024-039 COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Agency review and enhance procedures and controls to ensure that costs charged to the program are all...
MASSACHUSETTS EMERGENCY MANAGEMENT AGENCY 2024-039 COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Agency review and enhance procedures and controls to ensure that costs charged to the program are allowable, approved, and accounted for properly in the Commonwealth’s accounting system. Action taken in response to finding: MEMA is recognizing the importance of documentation and internal controls. This current fiscal year an Internal Control Group was formed to review, create and overhaul what is needed or needed to be updated. The team primary stakeholders is made up of the CFO, Legal Counsel, Assistant Director for Recovery and Mitigation and Emergency Management Grants Supervisor. We are making the completion of updated Policies and Procedures a priority to address the findings such as the ones being pointed out as a critical piece to the success of the agency going forward. We have found that there has been much to update, and we are doing our best to deliver these much-needed documents as soon as possible. Name(s) of the contact person(s) responsible for corrective action: Randall Lui Planned completion date for corrective action plan: End of the Federal Fiscal Year 9/30/2025
View Audit 359283
Finding 565485 (2024-038)
Material Weakness 2024
Commonwealth of Massachusetts
MA
Subrecipient Monitoring Material Weakness Reporting § 200.303
MASSACHUSETTS EMERGENCY MANAGEMENT AGENCY 2024-038 Disaster Grants – Public Assistance (Presidentially Declared Disasters), COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Department review and enhanc...
MASSACHUSETTS EMERGENCY MANAGEMENT AGENCY 2024-038 Disaster Grants – Public Assistance (Presidentially Declared Disasters), COVID-19 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend the Department review and enhance its procedures and internal controls to ensure that all required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: MEMA is recognizing the importance of documentation and internal controls. This current fiscal year an Internal Control Group was formed to review, create and overhaul what is needed or needed to be updated. The team primary stakeholders is made up of the CFO, Legal Counsel, Assistant Director for Recovery and Mitigation and Emergency Management Grants Supervisor. We are making the completion of updated Policies and Procedures a priority to address the findings such as the ones being pointed out as a critical piece to the success of the agency going forward. Name(s) of the contact person(s) responsible for corrective action: Randall Lui Planned completion date for corrective action plan: End of the Federal Fiscal Year 9/30/2025
View Audit 359283
Finding 565484 (2024-037)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
DEPARTMENT OF PUBLIC HEALTH 2024-037 Opioid-STR - Assistance Listing No. 93.788 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit year. It should establish procedures and internal controls to ensure that all required subawards are ...
DEPARTMENT OF PUBLIC HEALTH 2024-037 Opioid-STR - Assistance Listing No. 93.788 Recommendation: We recommend the Department complete implementation of its corrective action plan from the prior audit year. It should establish procedures and internal controls to ensure that all required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: All subrecipient FFATA information will be batched and uploaded to FSRS within 30 days of execution of subcontracts. Each month the FFATA submission receipt and all additional records pertaining to the upload will be saved. The internal Fiscal Compliance Auditor will review FFATA monthly submissions for compliance. Uploads will be made monthly by The Grants team. The Grants team at BSAS has created a Standard Operating Procedure (SOP) to make sure this process is repeated every month. Name(s) of the contact person(s) responsible for corrective action: Windy Senecharles Planned completion date for corrective action plan: July 1, 2025
View Audit 359283
Finding 565483 (2024-036)
Material Weakness 2024
Commonwealth of Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
DEPARTMENT OF PUBLIC HEALTH, EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2024-036 Opioid-STR - Assistance Listing No. 93.788 Recommendation: We recommend the Department complete its corrective action plan from the prior year. It should ensure its internal controls and procedures are sufficie...
DEPARTMENT OF PUBLIC HEALTH, EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2024-036 Opioid-STR - Assistance Listing No. 93.788 Recommendation: We recommend the Department complete its corrective action plan from the prior year. It should ensure its internal controls and procedures are sufficient to ensure that required information is included in its subawards. Action taken in response to finding: A task has been added to our tracking system prompting contract managers to add FAIN and Grant Award Date information to an attachment to the Standard Contract Form. The DPH bureaus have consistently added this information to contract packages since this enhancement to our system was introduced. Name(s) of the contact person(s) responsible for corrective action: Windy Senecharles Planned completion date for corrective action plan: December 31, 2025
View Audit 359283
Finding 565479 (2024-035)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2024-035 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it promptly follows up with participants whose eligibility...
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2024-035 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it promptly follows up with participants whose eligibility review identifies errors and that ineligible participants are terminated from the program. Action taken in response to finding: The State will implement the following corrective actions to enhance the oversight within the Eligibility Quality Assurance (EQA) program: • Annual refresher training for supervisory staff The State will perform an annual refresher training for all Team Leaders and Supervisors who are responsible for reviewing and correcting tasks identified by the Eligibility Quality Assurance unit. • Comprehensive training for new supervisory workers The State will ensure that all newly appointed Team Leaders and Supervisors receive a comprehensive training that will include a detailed overview of the eligibility review and correction process established by the Eligibility Quality Assurance unit. • Review of corrections The State will establish a process to assist and remind managers and supervisors that they are expected to review and approve all corrections made by the eligibility workers in response to the Eligibility Quality Assurance Unit findings. Documentations of such corrections will be maintained for audit and monitoring purposes. • Standardized member outreach process for incomplete Employee Sponsored Insurance forms (ESI). The State will develop and implement a standardized process for timely outreach to members whose ESI form is identified as incomplete. Name(s) of the contact person(s) responsible for corrective action: Tosin Adebiyi, Assistant Director of Special Eligibility Programs and Audits Marco Gonzalez, Eligibility Quality Assurance Team Leader Planned completion date for corrective action plan: All corrective actions are targeted for full implementation by December 31st, 2026.
View Audit 359283
Finding 565475 (2024-034)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Eligibility Special Tests & Provisions Allowable Costs / Cost Principles § 200.303
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2024-034 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it properly monitors high-risk providers and that it maint...
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2024-034 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Recommendation: The Department should enhance its procedures and internal controls to ensure it properly monitors high-risk providers and that it maintains documentation that claims are paid only to eligible providers. Action taken in response to finding: Providers who are identified as high risk, are sent for fingerprinting. Once the fingerprinting results are received, they are scheduled for a site visit. Business Support Services have reinforced with staff that the site visit must follow the fingerprinting results. Additionally, a checklist will be created for all high-risk providers to ensure that all required steps in the process are completed at enrollment, revalidation or when they are identified as having a credible allegation of fraud or appropriate overpayment. Name(s) of the contact person(s) responsible for corrective action: Janice Wadsworth, MassHealth Director Provider Operations Keith West, Director Special Projects Business Support Services and Chris Silva, Manager Provider Enrollment Business Support Services. Planned completion date for corrective action plan: The checklist will be complete by July 2025.
View Audit 359283
Finding 565471 (2024-033)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2024-033 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Recommendation: We recommend that the Department enhance its procedures and controls to ensure that the calculation of the federal share of overpayment...
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES 2024-033 Medicaid Cluster, COVID-19 – Medicaid Cluster - Assistance Listing No. 93.775, 93.777, 93.778 Recommendation: We recommend that the Department enhance its procedures and controls to ensure that the calculation of the federal share of overpayments to be returned is accurate and is properly reported on the CMS-64. Action taken in response to finding: In response to the finding, MassHealth will: ▪ Add additional validation checks where possible to flag discrepancies or potential errors. ▪ Continue to automate and improve the importation of data to allow more time for quality control review. ▪ Continue to work with staff and provide additional training and guidance ▪ Continue to work with staff to develop additional check points to ensure the correct federal share is reported and returned. Name(s) of the contact person(s) responsible for corrective action: Janet Chin, Director Federal Revenue Claiming, Title XIX & XXI Planned completion date for corrective action plan: Immediate and ongoing
View Audit 359283 Questioned Costs: $1
Finding 565469 (2024-032)
Material Weakness 2024
Commonwealth of Massachusetts
MA
Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303
DEPARTMENT OF EARLY EDUCATION AND CARE 2024-032 CCDF Cluster - Assistance Listing No. 93.575, 93.596 Recommendation: We recommend the Department review and enhance procedures and internal controls to ensure that, at the conclusion of fraud investigations, decision letters are issued promptly and tha...
DEPARTMENT OF EARLY EDUCATION AND CARE 2024-032 CCDF Cluster - Assistance Listing No. 93.575, 93.596 Recommendation: We recommend the Department review and enhance procedures and internal controls to ensure that, at the conclusion of fraud investigations, decision letters are issued promptly and that repayments are received timely. Action taken in response to finding: EEC is taking steps to strengthen internal controls related to the fraud investigation process by reviewing and updating procedures to ensure timely issuance of decision letters at the conclusion of investigations. As part of this effort, EEC will assess current response timelines to identify delays and implement improvements. This includes establishing benchmarks for the timely issuance of decision letters and the initiation of repayment processes. In addition, we are implementing enhanced tracking systems to monitor key milestones and ensure timely follow-up. Staff training will be conducted to reinforce procedural expectations around timelines and documentation. These combined efforts will promote consistency, accountability, and improved timeliness. Name(s) of the contact person(s) responsible for corrective action: Tyreese Nicolas, Deputy Commissioner for Family Access and Engagement Planned completion date for corrective action plan: October 1, 2025
View Audit 359283
Finding 565467 (2024-031)
Material Weakness 2024
Commonwealth of Massachusetts
MA
Subrecipient Monitoring Material Weakness Reporting § 200.303
DEPARTMENT OF EARLY EDUCATION AND CARE 2024-031 CCDF Cluster - Assistance Listing No. 93.575, 93.596 Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately to FSRS no later than the end of the mont...
DEPARTMENT OF EARLY EDUCATION AND CARE 2024-031 CCDF Cluster - Assistance Listing No. 93.575, 93.596 Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: EEC developed and implemented new policies and procedures that detail the FFATA reporting requirements, notification process, and control environment, including the data sources, in September of 2022. EEC did not implement the procedures necessary to ensure the report is submitted to SAM.gov in a timely manner as required. Applicable Accounting, Contracts, and Budget staff will be trained on these policies and procedures. Name(s) of the contact person(s) responsible for corrective action: Eric Hansson, Chief Financial Officer/CFO and Acting Chief Operating Officer/COO Planned completion date for corrective action plan: October 1, 2025
View Audit 359283
Finding 565466 (2024-030)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2024-030 Low-Income Home Energy Assistance - Assistance Listing No. 93.568 Recommendation: We recommend the Department complete its corrective action plan from the prior year. It should ensure its internal controls and procedures are sufficient to ...
EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2024-030 Low-Income Home Energy Assistance - Assistance Listing No. 93.568 Recommendation: We recommend the Department complete its corrective action plan from the prior year. It should ensure its internal controls and procedures are sufficient to ensure that required information is included in its subawards. Action taken in response to finding: The Executive Office of Housing and Livable Communities (EOHLC), which was formerly the Department of Housing and Community Development (DHCD or Department), has implemented the recommended measures and will continue them going forward. EOHLC has reviewed their internal controls and procedures and is committed to making any enhancements that are necessary to ensure that required information is included in its subawards. EOHLC notes that the Federal Award Identification Number (FAIN) and the Federal Award Date are included in the HHS award notices and other HHS guidance, which EOHLC incorporates by reference into its LIHEAP subaward contracts with its subrecipients. In an effort to ensure compliance with these requirements going forward, EOHLC has included a direct reference to the FAIN and the Federal Award Date in its LIHEAP subaward contracts with its subrecipients, beginning with its FFY 2025 LIHEAP contracts. Name(s) of the contact person(s) responsible for corrective action: Edward Kiely Planned completion date for corrective action plan: October 1, 2024
View Audit 359283
Finding 565465 (2024-029)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2024-029 Low-Income Home Energy Assistance - Assistance Listing No. 93.568 Recommendation: We recommend that the Department review and enhance its procedures and internal controls to ensure that special reports are submitted accurately, and that th...
EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2024-029 Low-Income Home Energy Assistance - Assistance Listing No. 93.568 Recommendation: We recommend that the Department review and enhance its procedures and internal controls to ensure that special reports are submitted accurately, and that the information reported agrees to supporting documentation. Action taken in response to finding: The Executive Office of Housing and Livable Communities (EOHLC), which was formerly the Department of Housing and Community Development (DHCD or Department), has implemented the recommended measures and will continue them going forward. EOHLC has reviewed their policies and procedures for LIHEAP reporting requirements and is committed to making any enhancements that are necessary to ensure the reports are submitted timely and accurately, and that the information reported agrees to the supporting documentation. In addition, EOHLC Management or their designees will review deadlines and other requirements for LIHEAP reports on an ongoing basis. Name(s) of the contact person(s) responsible for corrective action: Edward Kiely Planned completion date for corrective action plan: October 1, 2024
View Audit 359283
Finding 565464 (2024-028)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2024-028 Low-Income Home Energy Assistance - Assistance Listing No. 93.568 Recommendation: We recommend the Department review and enhance its procedures and internal controls to ensure that all required subawards are reported timely and accurately ...
EXECUTIVE OFFICE OF HOUSING AND LIVABLE COMMUNITIES 2024-028 Low-Income Home Energy Assistance - Assistance Listing No. 93.568 Recommendation: We recommend the Department review and enhance its procedures and internal controls to ensure that all required subawards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each subaward. Action taken in response to finding: The Executive Office of Housing and Livable Communities (EOHLC), which was formerly the Department of Housing and Community Development (DHCD or Department), has implemented the recommended measures and will continue them going forward. As a result of the original finding, 2022-018, EOHLC had previously put policies and procedures in place to ensure that all required subawards are reported timely and accurately to FSRS, and the Federal Funding Accountability and Transparency Act (FFATA) reports are reported timely and accurately. EOHLC’s FFATA report procedure was developed in September of 2023 and submitted on November 20, 2023. EOHLC notes that policies and procedures have already been put in place to remedy this issue. Name(s) of the contact person(s) responsible for corrective action: Frederique P. Phanor Planned completion date for corrective action plan: FFATA report procedure developed September 12, 2023 and LIHEAP submitted November 20, 2023
View Audit 359283
Finding 565463 (2024-027)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Eligibility Special Tests & Provisions Significant Deficiency § 200.303
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-027 Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls to ensure that information used to verify work participation is complete, accurate, ...
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-027 Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls to ensure that information used to verify work participation is complete, accurate, and agrees with supporting documentation. Action taken in response to finding: A. Program requirements on work hours self-attestation for self-employed The Department will work on guidance that complies with the federal rules and develop instructions for staff on how to determine hours of work for those who are self-employed. B. Accuracy of reported hours of work Quality Control (QC) managers will initial the unsubsidized hours field and the corresponding supporting documentation to indicate that a thorough review has been completed. The current procedure requires QC managers to review all cases, which 250 to 300 cases per month. Further, QC staff will also be reminded of the importance of accurately coding unsubsidized employment hours and will be instructed to double-check their work to minimize errors and maintain data integrity. QC management maintains the practice of reviewing a random 20% sample of all unsubsidized employment hours coded prior to quarterly transmission to ACF, to ensure ongoing accuracy and compliance. QC management will work with IT to explore the possibility of developing a management report or error report using backend BEACON data that would show specifics of errors corrected by QC managers or QC management to assist management in providing targeted training to QC staff. Name(s) of the contact person(s) responsible for corrective action: Megan Nicholls, Associate Commissioner of Family and Economic Assistance Carlos Rosado, Director of Quality Control | Quality Management Planned completion date for corrective action plan: September 30, 2025 – Issue instruction and guidance that complies with the federal rules October 30, 2025 – Implement enhanced procedures accuracy of reported work hours
View Audit 359283
Finding 565462 (2024-026)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-026 Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls over Child Support Non-Cooperation to ensure that sanctions are applied timely. Acti...
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-026 Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls over Child Support Non-Cooperation to ensure that sanctions are applied timely. Action taken in response to finding: The Department will utilize existing training opportunities, including but not limited to new hire training, monthly supervisor webinars and ad hoc guest training from DOR to address this topic as needed. Further, the Department is working on building out a quality control program on sampling of TAFDC cases in the Quality Management organization. When built out, this program would include a sample review of child support non-cooperative cases to ensure sanctions are applied timely and appropriately. In the interim, ad hoc targeted reviews on this topic will be performed annually at minimum as a compensating control for risk mitigation. Reviews will be performed on a sample basis. Name(s) of the contact person(s) responsible for corrective action: Megan Nicholls, Associate Commissioner of Family and Economic Assistance - Training Lily Kuo, Director of Internal Controls – Ad hoc Targeted Reviews Planned completion date for corrective action plan: September 30, 2025 and forward – Facilitate training March 30, 2026 and forward – Perform ad hoc targeted reviews
View Audit 359283 Questioned Costs: $1
Finding 565461 (2024-025)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Matching / Level of Effort / Earmarking Eligibility Reporting § 200.303
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-025 Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls over reporting to ensure that reports are supported by documentation and are submitt...
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-025 Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls over reporting to ensure that reports are supported by documentation and are submitted timely. Action taken in response to finding: The Department will evaluate, enhance, and document its procedures and internal controls over the ACF-209 reporting to ensure the data in the reports are supported by documentation. Specifically, participants with zero earned income should not have a blank field and the reported unsubsidized hours - Block 43 UnsubEmpHrsc - in BEACON QI and the ACF-209 reports should be supported by BEACON Program, where applicable. Further, the Department will submit the ACF-209 reports timely on a quarterly basis. This includes reviewing and correcting rejected submissions and the errors from the partially accepted submissions by ACF and resubmitting the reports until acceptance by ACF. Name(s) of the contact person(s) responsible for corrective action: Birabwa Kajubi, Associate Commission for Quality Management Roubina Panian, Quality Improvement Director | Quality Management Planned completion date for corrective action plan: October 30, 2025 – Implement enhanced procedures on data accuracy August 14, 2025 and forward – Timely submission of data reports
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Finding 565460 (2024-024)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-024 Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls over reporting to ensure that reports are submitted timely. Action taken in response...
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-024 Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls over reporting to ensure that reports are submitted timely. Action taken in response to finding: Going forward, the new budget director will test her access to the ACF platform in advance of the report due date to mitigate any technical issue in report submission. Name(s) of the contact person(s) responsible for corrective action: Azra Beels, Budget Director | DTA Finance Planned completion date for corrective action plan: Q4 2025 and forward
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Finding 565459 (2024-023)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-023 COVID-19 - Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls over reporting to ensure that reports are submitted timely. Action taken...
DEPARTMENT OF TRANSITIONAL ASSISTANCE 2024-023 COVID-19 - Temporary Assistance for Needy Families (TANF) - Assistance Listing No. 93.558 Recommendation: We recommend the Department evaluate its procedures and internal controls over reporting to ensure that reports are submitted timely. Action taken in response to finding: Despite the delay in filing FY23, the final report in FY24 was submitted on time and the reporting requirements have now ended. Name(s) of the contact person(s) responsible for corrective action: Easton Hill, Director of Federal Revenue - TANF/SNAP | EOHHS OFFR Planned completion date for corrective action plan: Complete
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Finding 565457 (2024-022)
Significant Deficiency 2024
Commonwealth of Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
DEPARTMENT OF PUBLIC HEALTH 2024-022 Epidemiology and Laboratory Capacity for Infectious Diseases COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases - Assistance Listing No. 93.323 Recommendation: We recommend the Department review and enhance procedures and internal controls to...
DEPARTMENT OF PUBLIC HEALTH 2024-022 Epidemiology and Laboratory Capacity for Infectious Diseases COVID-19 – Epidemiology and Laboratory Capacity for Infectious Diseases - Assistance Listing No. 93.323 Recommendation: We recommend the Department review and enhance procedures and internal controls to ensure that required information is included in its subawards. Action taken in response to finding: The Bureau of Infectious Disease and Laboratory Sciences (BIDLS) will put in place starting August 1, 2025, a process where subawards are notified of the required information on subaward agreements or other sufficiently documented communication most notably to now include the additional information of the following: Federal Award Identification Number (FAIN) Federal Award Date Name(s) of the contact person(s) responsible for corrective action: Cheryl Bernard-Dort, Director of Administration and Finance, BIDLS Planned completion date for corrective action plan: 9/30/25
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