Corrective Action Plans

Finding 395313 (2023-004)

None 2023

Sistema Universitario Ana G. Mendez, Incorporado

PR

Student Financial Aid

To save the current and future FISAP, financial aid will proceed as follows: 1. An Argos report based on Banner data that permits the data to be exported to Excel. This will filter data for various sections of the application. 2. A shared folder in OneDrive to which the associate director of inform...

To save the current and future FISAP, financial aid will proceed as follows: 1. An Argos report based on Banner data that permits the data to be exported to Excel. This will filter data for various sections of the application. 2. A shared folder in OneDrive to which the associate director of information processes and financial aid assistant vice-president have access. 3. Creation of a "FISAP preparation guide” that describes each part of the application, the corresponding data, and its sources. Each source will have its supporting documents. 4. Once the FISAP process begins, the documents that are going to be stored are: a. Original Banner and Excel Data b. Tuition report by category issued by the accounting Office (Accounting Director). c. Pell expenditures per enclosure issued by the accounting office (Associate Director of External Funds). d. Draft of FISAP (before submission) e. Submitted FISAP f. Final FISAP that is exported from COD that contains the information when the CEO filed the signature. g. Notification by venue when COD receives the request. h. Notification of discrepancies or review from the USDE. i. Updates or changes in FISAP application, if applies.

View Audit 305124

Finding 395312 (2023-001)

None 2023

Ncr of Laguna Beach, Ca D/b/a Vista Aliso 143-11223

OH

HUD Housing Programs Procurement, Suspension & Debarment

Finding Number: 2023-001 Condition: The Corporation was unable to provide sufficient documentation to verify that two of the participants selected for admission was selected in the appropriate order based on their position on the waiting list. Planned Corrective Action: Management has taken measur...

Finding Number: 2023-001 Condition: The Corporation was unable to provide sufficient documentation to verify that two of the participants selected for admission was selected in the appropriate order based on their position on the waiting list. Planned Corrective Action: Management has taken measures to improve their documentation process surrounding the selection of applicants from the waiting list. Contact person responsible for corrective action: Jill Kolb, Vice President – Housing Accounting Anticipated Completion Date: December 31, 2023

View Audit 305117

Finding 395309 (2023-004)

Significant Deficiency 2023

School District of Thorp

WI

Internal Control / Segregation of Duties Reporting School Nutrition Programs

The Bookkeeper will look at and sign off on all final food service claims before being submitted.

View Audit 305106

Finding 395305 (2023-068)

Significant Deficiency 2023

State of Rhode Island

RI

Reporting

Finding 2023-068 – Corrective Action Plan 2023-068a – The sheer volume of projects, reimbursements and drawdowns has led to timing issues for FEMA 4505 DRRIP0000000 reporting which in turn led to variances between the federal and state accounting systems. The drawdowns and reimbursements are slowi...

Finding 2023-068 – Corrective Action Plan 2023-068a – The sheer volume of projects, reimbursements and drawdowns has led to timing issues for FEMA 4505 DRRIP0000000 reporting which in turn led to variances between the federal and state accounting systems. The drawdowns and reimbursements are slowing as the grant comes closer to the end of the period of performance and the agency is confident that these discrepancies will be limited moving forward. Quarterly federal reporting is supported by the drawdowns as noted in the federal grant system. Drawdowns that have not been received and journaled in the state system in the same reporting period would show as a variance. The agency will attempt to request drawdowns with enough time for them to be accounted for in the state system to limit these variances. 2023-068b – A revised SF-425 for the period in question has been submitted. Anticipated Completion Date: Completed Contact Person: Brian Riggs, Chief Financial Officer, Rhode Island Emergency Management Agency brian.j.riggs@ema.ri.gov

View Audit 305097

Finding 395292 (2023-067)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Finding 2023-067 – Corrective Action Plan EOHHS amended and updated its guidelines and standard operating procedures leveraging the CMS ‘Delivering Service in School-Based Settings: A Comprehensive Guide to Medicaid Services and Administrative Claiming’ as a source document. In addition to ensurin...

Finding 2023-067 – Corrective Action Plan EOHHS amended and updated its guidelines and standard operating procedures leveraging the CMS ‘Delivering Service in School-Based Settings: A Comprehensive Guide to Medicaid Services and Administrative Claiming’ as a source document. In addition to ensuring alignment with CMS requirements, the updated guidelines include a uniform schedule of quarterly submission dates and details the billing responsibilities of participating LEAs. These responsibilities include meeting all Medicaid documentation requirements; submitting the Certification of Local Funds on a quarterly basis; and signing provider agreements and maintaining all other records used to support claims submitted for Medicaid reimbursement. Upon receipt of these submissions a new audit tool will be utilized to ensure each submissions contains the required documentation. EOHHS Medicaid Program Integrity will also collect the claims data, sort the list, comprise a sample, perform the review, and issue a report for participating LEAs. In the event of missing documentation, incomplete documentation, or an error, the LEA and their billing contractor will be notified. Failure to resubmit the missing file(s) or failure to address any errors identified will result in a withhold of reimbursement for that LEA until the following quarter. A finalized spreadsheet is then sent to finance for reimbursement. EOHHS is also engaged with the school-based services TA Center and will continue leverage this engagement to ensure compliance with CMS guidelines. Anticipated Completion Date: June 1, 2024 Contact Person: Tyler McFeeters, Health Program Administrator, Executive Office of Health & Human Services tyler.mcfeeters@ohhs.ri.gov

View Audit 305097

Finding 395291 (2023-066)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Cash Management Eligibility

Finding 2023-066 – Corrective Action Plan This audit finding refers to retroactive Medicaid billing from BHDDH for dates of service in 2022 and 2023 once the IMD status was removed from ESH. That provider type currently does not require the Medicare information to be submitted to EOHHS for process...

Finding 2023-066 – Corrective Action Plan This audit finding refers to retroactive Medicaid billing from BHDDH for dates of service in 2022 and 2023 once the IMD status was removed from ESH. That provider type currently does not require the Medicare information to be submitted to EOHHS for processing. They bill with a type of bill and if there is eligibility on file for Eleanor Slater, the claim is paid. EOHHS will pursue a project to correct this finding. Anticipated Completion Date: To Be Determined – State Fiscal Year 2025 Contact Person: Hector Rivera, Interdepartmental Project Manager, Executive Office of Health & Human Services hector.l.rivera@ohhs.ri.gov

View Audit 305097

Finding 395290 (2023-065)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2023-065 – Corrective Action Plan 2023-065a – EOHHS and DCYF have been working with St. Mary's on the submission of the SFY 23 cost report which EOHHS needs in order to set a FY 23 rate pursuant to the State Plan and reprice the previously paid claims. EOHHS has provided extensive support ...

Finding 2023-065 – Corrective Action Plan 2023-065a – EOHHS and DCYF have been working with St. Mary's on the submission of the SFY 23 cost report which EOHHS needs in order to set a FY 23 rate pursuant to the State Plan and reprice the previously paid claims. EOHHS has provided extensive support on allocation methodology and requirements to which St. Mary's must adhere in order to meet State Plan requirements. Once aligned with the SPA that was approved in July of 2023 for SFYs 23 and 24, EOHHS will prospectively establish rates to remain compliant with the approved methodology. Anticipated Completion Date: June 30, 2024 2023-065b – EOHHS requires that St. Mary's direct bill through the MMIS and the facility began billing in October 2023. EOHHS and DCYF are currently working on a plan to ensure all allowable medical services provided by DCYF providers are directly billed to the MMIS. Anticipated Completion Date: July 1, 2025 Contact Person: Dezeree Hodish, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services dezeree.hodish@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395289 (2023-064)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Eligibility Cash Management

Finding 2023-064 – Corrective Action Plan 2023-064a – Death reporting: Permanent system fix will deploy 28 June 2024; enhancement will trigger a 1A code from RI Bridges to send date of death to MMIS when date of death is added on a case with closed eligibility. This fix should remedy audit finding...

Finding 2023-064 – Corrective Action Plan 2023-064a – Death reporting: Permanent system fix will deploy 28 June 2024; enhancement will trigger a 1A code from RI Bridges to send date of death to MMIS when date of death is added on a case with closed eligibility. This fix should remedy audit finding plus financial impact in the MMIS when members are not closed properly. Anticipated Completion Date: June 28, 2024 2023-064b – Death reporting addressed in response to 2023-064a. Residency/Out of State: State resumed PARIS residency verifications and is pursuing secondary residency checks with Accruint/Lexis Nexis data and automation of manual NCOA database verification process. Additionally, State will benefit from future use of The Work Number Employee Address data to verify residency. Anticipated Completion Date: August 1, 2024 Contact Person: Brian Tichenor, RIBridges Medicaid Administrator, Executive Office of Health & Human Services brian.tichenor@ohhs.ri.gov 2023-064c – EOHHS will identify and return any potential ineligible costs by end of the current Federal Fiscal Year (FFY). Anticipated Completion Date: September 30, 2024 Contact Person: Allison Shartrand, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services allison.shartrand@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395270 (2023-063)

Significant Deficiency 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility

Finding 2023-063 – Corrective Action Plan Each health plan reports TPL recoveries to EOHHS in its quarterly financial report (FDCR). These recoveries are used as a direct offset to medical expenses. As such, claims paid by the plans on behalf of a member with TPL will remain in the EOHHS encounte...

Finding 2023-063 – Corrective Action Plan Each health plan reports TPL recoveries to EOHHS in its quarterly financial report (FDCR). These recoveries are used as a direct offset to medical expenses. As such, claims paid by the plans on behalf of a member with TPL will remain in the EOHHS encounter data warehouse. Health plans do not void claims that have previously been paid to account for any TPL liability. Rather, they seek to recover from the third party any amount owed and report that amount to the state. In each of the last two fiscal years, this reduced medical expenditures by just under $8 million. EOHHS sent the MCOs a full TPL file in July 2023. EOHHS will start the process for a new file in June 2024. Anticipated Completion Date: Ongoing Contact Person: Jeffrey Schmeltz, Chief of Family Health Systems, Executive Office of Health & Human Services jeffery.schmelts@ohhs.ri.gov

View Audit 305097

Finding 395269 (2023-062)

Significant Deficiency 2023

State of Rhode Island

RI

Reporting

Finding 2023-062 – Corrective Action Plan 2023-062a – This finding was mitigated with permanent fix to the TPL loopback process between MMIS and RI Bridges to improve TPL accuracy on a large volume of cases. EOHHS continues to monitor. Anticipated Completion Date: Monitoring Contact Person: Bria...

Finding 2023-062 – Corrective Action Plan 2023-062a – This finding was mitigated with permanent fix to the TPL loopback process between MMIS and RI Bridges to improve TPL accuracy on a large volume of cases. EOHHS continues to monitor. Anticipated Completion Date: Monitoring Contact Person: Brian Tichenor, RIBridges Medicaid Administrator, Executive Office of Health & Human Services brian.tichenor@ohhs.ri.gov 2023-062b – EOHHS conducted a training in December 2023 with all agencies about admin reporting and required documentation, and as a result has received more backup from agencies. EOHHS will continue to improve the process in the coming quarters, including through implementation of a reconciliation process completed by all HHS agencies and ongoing trainings with HHS finance staff. Anticipated Completion Date: In Process 2023-062c – EOHHS started reporting the MCO Tax on 64.11A in December 2023. Anticipated Completion Date: Completed Contact Person: Allison Shartrand, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services allison.shartrand@ohhs.ri.gov

View Audit 305097

Finding 395268 (2023-061)

Material Weakness 2023

State of Rhode Island

RI

Allowable Costs / Cost Principles Cash Management Eligibility

Finding 2023-061 – Corrective Action Plan EOHHS has met expectations on aligning the FSR and FDCR reports, has updated files to Milliman, and continues to monitor compliance. EOHHS is currently in a maintenance phase and will continue monthly oversight going forward. Anticipated Completion Date: ...

Finding 2023-061 – Corrective Action Plan EOHHS has met expectations on aligning the FSR and FDCR reports, has updated files to Milliman, and continues to monitor compliance. EOHHS is currently in a maintenance phase and will continue monthly oversight going forward. Anticipated Completion Date: Current and Ongoing Contact Person: Bill McQuade, Chief of Program Analytics, Executive Office of Health & Human Services bill.mcquade@ohhs.ri.gov

View Audit 305097

Finding 395267 (2023-060)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Special Tests & Provisions Eligibility

Finding 2023-060 – Corrective Action Plan Rhode Island Medicaid’s Provider Enrollment project went live on 2/01/2024. Any provider that isn’t screened and enrolled with the State Medicaid Agency will have claims deny. Additionally, MCOs have terminated providers in their network who are not scree...

Finding 2023-060 – Corrective Action Plan Rhode Island Medicaid’s Provider Enrollment project went live on 2/01/2024. Any provider that isn’t screened and enrolled with the State Medicaid Agency will have claims deny. Additionally, MCOs have terminated providers in their network who are not screened and redirected members to fully screened and enrolled providers. Rhode Island Medicaid continues to work with its fiscal agent and MMIS contractor, Gainwell Technologies, to ensure all edits are systematic. Anticipated Completion Date: Implemented February 1, 2024 Contact Persons: Kimberly Tebow, Senior Medical Care Specialist, Executive Office of Health & Human Services kimberly.tebow@ohhs.ri.gov Chantele Rotolo, Assistant Administrator for Family & Children Services, Executive Office of Health & Human Services chantele.rotolo@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395266 (2023-059)

Material Weakness 2023

State of Rhode Island

RI

Special Tests & Provisions Material Weakness

Finding 2023-059 – Corrective Action Plan 2023-059a – EOHHS amended its contracts with the Health Plans (Amendment 11, August 2023), to include the following language in "New Section 2.16.06 Periodic Financial Audit": Effective for the rating year beginning July 1, 2023, and every third year therea...

Finding 2023-059 – Corrective Action Plan 2023-059a – EOHHS amended its contracts with the Health Plans (Amendment 11, August 2023), to include the following language in "New Section 2.16.06 Periodic Financial Audit": Effective for the rating year beginning July 1, 2023, and every third year thereafter, EOHHS will contract with an external firm to conduct an independent audit of plan submitted Financial Data Cost Reporting. The audits will be done in FY 2025, followed by FY 2028, FY 2031, and so forth. The focus of the audit will be to ensure that supporting documentation is available for all Financial Data Cost Report (FDCR) inputs. Anticipated Completion Date: June 30, 2025 2023-059b – All MCOs are monitored weekly to review error reports and resubmissions and monthly for alignment with FSR/FDCR reports. Tufts is working on an active corrective action plan to ensure that Billed Amount and Allowed Amount are included on claims. EOHHS performed and Encounter Data Validation (EDV) Study for dates ranging from Jnuary 1 to December 31, 2021, for encounters submitted to the state between January 1, 2021 and March 31 2022. Anticipated Completion Date: June 1, 2024 Contact Persons: Charles Estabrook, Managed Care Administrator, Executive Office of Health & Human Services charles.estabrook@ohhs.ri.gov Lynn Doherty, Managed Care Compliance Officer, Executive Office of Health & Human Services lynn.doherty@ohhs.ri.gov Chaz Plungis, Chief of Strategic Planning, Monitoring & Evaluation, Executive Office of Health & Human Services charles.plungis@ohhs.ri.gov Bill McQuade, Chief of Program Analytics, Executive Office of Health & Human Services bill.mcquade@ohhs.ri.gov

View Audit 305097

Finding 395265 (2023-058)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-058 – Corrective Action Plan EOHHS has hired an additional FTE to help support Medicaid Admin claiming. This FTE will document policies and procedures for reporting on the CMS-64 as well as the Cost Allocation Plan Reconciliation process to RIFANS. Cross-training is a goal across thr...

Finding 2023-058 – Corrective Action Plan EOHHS has hired an additional FTE to help support Medicaid Admin claiming. This FTE will document policies and procedures for reporting on the CMS-64 as well as the Cost Allocation Plan Reconciliation process to RIFANS. Cross-training is a goal across three different employees that way there is no delay in reporting/reconciliation. Internal controls will be strengthened with the addition of the staff support Central Management now has. Further, BHDDH concurs with this finding. During SFY 2024, BHDDH added staffing to the Medicaid Admin reconciliation and reporting process, staff have identified prior period corrections to be processed, and implemented reporting requirements as updated by OHHS in January 2024. By June 2024, written policies and procedures will be adopted. Anticipated Completion Date: July 31, 2024 Contact Person: Victoria Pavao, Assistant Director, Financial & Contract Management, Executive Office of Health & Human Services victoria.pavao@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395264 (2023-057)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Eligibility Cash Management

Finding 2023-057 – Corrective Action Plan 2023-057a – Residency/Out of State: Rhode Island resumed PARIS residency verifications and is pursuing secondary residency checks with Accruint/Lexis Nexis data and automation of manual NCOA database verification process. Additionally, the State will benef...

Finding 2023-057 – Corrective Action Plan 2023-057a – Residency/Out of State: Rhode Island resumed PARIS residency verifications and is pursuing secondary residency checks with Accruint/Lexis Nexis data and automation of manual NCOA database verification process. Additionally, the State will benefit from future use of The Work Number Employee Address data to verify residency. Income/Wage Validation: EOHHS completed implementation of an interface on 23 March 2024 between The Work Number (TWN) and RI Bridges. Contract and budget actions for TWN services are in progress with a goal of initiating TWN wage verifications in July-August 2024. Anticipated Completion Date: September 1, 2024 2023-057b – EOHHS will return any potential ineligible costs by end of the Federal Fiscal Year (FFY). Anticipated Completion Date: September 30, 2024 Contact Person: Brian Tichenor, RIBridges Medicaid Administrator, Executive Office of Health & Human Services brian.tichenor@ohhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395256 (2023-056)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Subrecipient Monitoring Eligibility

Finding 2023-056 – Corrective Action Plan Management agrees with the finding. Regulation 4.5.1, RIW approved families are categorically eligible for CCAP services when they have an acceptable need for services related to fulfilling RIW program requirements. The determination of employment plan com...

Finding 2023-056 – Corrective Action Plan Management agrees with the finding. Regulation 4.5.1, RIW approved families are categorically eligible for CCAP services when they have an acceptable need for services related to fulfilling RIW program requirements. The determination of employment plan components including any combination of education and work-related activities in the approved plan are determined by RIW Regulations, section 2.11. The need for services in an RIW CCAP case is based on the employment plan. In situations where an applicant parent does not comply with the RIW employment plan, CCAP services would not be approved. Once CCAP services are approved based on an employment plan for an RIW recipient, the approval is for a 12-month certification period and would not be terminated, per ACF federal requirements, for a subsequent change in employment plan participation or change in income (unless in excess of 85% SMI). It should be noted that in all cases, the decortications were documented in Bridges. CCAP training has also been enhanced in many ways. CCAP training is delivered along with RIW training on a bi-monthly basis for new hires and/or existing ETs The CCAP training module was revised to include topics specific to improper payments. Office of Child Care also holds monthly CCAP office hours for operations staff to connect with program admins, policy and training specialist to answer/troubleshoot questions from the field. Monthly analysis by error type now includes location and worker ID for analysis of more targeted training. DHS also continues to look at system and process improvements. Weekly CCAP theme meetings are ongoing to identify and solution Bridges related incidents. The CCAP Regulations have been reviewed and were opened Q1 2024 for policy updates to streamline and simplify verification processes where possible. Anticipated Completion Date: July 1, 2024 Contact Person: Nicole Chiello, Assistant Director – Office of Child Care, Department of Human Services nicole.chiello@dhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395252 (2023-055)

Significant Deficiency 2023

State of Rhode Island

RI

Subrecipient Monitoring Eligibility Significant Deficiency

Finding 2023-055 – Corrective Action Plan Management agrees with the finding. 2023-055a – DHS has subsequently reviewed the SOC 2 report and will submit to Accounts & Control. 2023-055b – Passwords have already been changed to meet the ETSS policy. 2023-055c – DHS will review user access every 60 d...

Finding 2023-055 – Corrective Action Plan Management agrees with the finding. 2023-055a – DHS has subsequently reviewed the SOC 2 report and will submit to Accounts & Control. 2023-055b – Passwords have already been changed to meet the ETSS policy. 2023-055c – DHS will review user access every 60 days or 90, respectively and terminate users as necessary. Anticipated Completion Date: June 30, 2024 Contact Persons: Deirdre Weedon, Chief Program Development, Low Income Home Energy Assistance Program (LIHEAP), Department of Human Services deirdre.weedon@dhs.ri.gov Ben Quattrucci, Associate Director, Financial & Contract Management, Department of Human Services benjamin.a.quattrucci@dhs.ri.gov

View Audit 305097

Finding 395247 (2023-054)

Significant Deficiency 2023

State of Rhode Island

RI

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

Finding 2023-054 – Corrective Action Plan 2023-054a – The State (EOHHS) receives quarterly user access reports from the MMIS fiscal agent. Anyone identified on the reports that have not logged in for a period of 60 days will have their access deleted. Currently, they are locked out and cannot acc...

Finding 2023-054 – Corrective Action Plan 2023-054a – The State (EOHHS) receives quarterly user access reports from the MMIS fiscal agent. Anyone identified on the reports that have not logged in for a period of 60 days will have their access deleted. Currently, they are locked out and cannot access the system without first requesting a password reset, which is reviewed and approved/denied by EOHHS systems group. In addition, when a user leaves state service or moves to another agency, their access is deleted. 2023-054b – The State (EOHHS) collaborates with system vendors (MMIS/Gainwell and Deloitte/RI Bridges) Maintenance & Operations (M&O) and Security teams and to ensure annual risk assessment/vulnerability best practices and lessons learned are integrated into annual planning and scope of work for future FYs. Anticipated Completion Date: Current and Ongoing Contact Persons: Brian Tichenor, RIBridges Medicaid Administrator, Executive Office of Health & Human Services brian.tichenor@ohhs.ri.gov Hector Rivera, Interdepartmental Project Manager, Executive Office of Health & Human Services hector.l.rivera@ohhs.ri.gov

View Audit 305097

Finding 395246 (2023-053)

Significant Deficiency 2023

State of Rhode Island

RI

Reporting Significant Deficiency

Finding 2023-053 – Corrective Action Plan Management agrees with the finding. Reports are reviewed and certified by supervisors; however, the process will be enhanced to include a lookback for additional entries from prior quarters. Additionally, a procedure was created to ensure documentation wa...

Finding 2023-053 – Corrective Action Plan Management agrees with the finding. Reports are reviewed and certified by supervisors; however, the process will be enhanced to include a lookback for additional entries from prior quarters. Additionally, a procedure was created to ensure documentation was saved for all reports Anticipated Completion Date: June 30, 2024 Contact Person: Ben Quattrucci, Associate Director, Financial & Contract Management, Department of Human Services benjamin.a.quattrucci@dhs.ri.gov

View Audit 305097

Finding 395245 (2023-052)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Significant Deficiency

Finding 2023-052 – Corrective Action Plan Management agrees with the finding. Staff was trained on completion of the transfer rules and the amount is now being tracked on the grant spreadsheet. Anticipated Completion Date: Implemented Contact Person: Ben Quattrucci, Associate Director, Financia...

Finding 2023-052 – Corrective Action Plan Management agrees with the finding. Staff was trained on completion of the transfer rules and the amount is now being tracked on the grant spreadsheet. Anticipated Completion Date: Implemented Contact Person: Ben Quattrucci, Associate Director, Financial & Contract Management, Department of Human Services benjamin.a.quattrucci@dhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395244 (2023-051)

Material Weakness 2023

State of Rhode Island

RI

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding 2023-051 – Corrective Action Plan Management agrees with the finding. DHS completed the scope of work in order to hire an outside contractor to evaluate the work and redefine the workflow distribution to improve timeliness and performance. At this time an outside contractor has not been i...

Finding 2023-051 – Corrective Action Plan Management agrees with the finding. DHS completed the scope of work in order to hire an outside contractor to evaluate the work and redefine the workflow distribution to improve timeliness and performance. At this time an outside contractor has not been identified. An additional staff has been added to the RIW policy unit and assigned as the liaison with CSDL to ensure written instructions are clear and accurate. Another meeting between the RIW policy unit and operations has been added as another avenue to address concerns and make corrections. The system vendor is sampling cases to identify missing components. Anticipated Completion Date: October 1, 2024 Contact Person: Donna M. Rook, Ph.D, MSW, Administrator, Family & Adult Services, Department of Human Services donna.m.rook@dhs.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395241 (2023-050)

Significant Deficiency 2023

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles

Finding 2023-050 – Corrective Action Plan In agreement with this staying in FY2023. As discussed, this reconciliation, with exception of outstanding FEMA projects which are anticipated to be only management costs, will be completed by the end of FY2024. All adjustments should be completed in FY20...

Finding 2023-050 – Corrective Action Plan In agreement with this staying in FY2023. As discussed, this reconciliation, with exception of outstanding FEMA projects which are anticipated to be only management costs, will be completed by the end of FY2024. All adjustments should be completed in FY2024 to resolve the finding. As we agreed, I will create a SharePoint folder, upload the reconciliation, and share it with OAG once the Controller has reviewed. Anticipated Completion Date: July 31, 2024 Contact Person: Brianna Ruggiero, Chief of Strategic Planning, Monitoring & Evaluation, Department of Administration brianna.ruggiero@doa.ri.gov

View Audit 305097 Questioned Costs: $1

Finding 395237 (2023-049)

Significant Deficiency 2023

State of Rhode Island

RI

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-049 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The unreported subawards of ELC funds were Memoranda of Understanding (MOU) agreements with Local Education Agencies and other schools in Rhode Island for the ELC COVID Reopening Schools award and were not ...

Finding 2023-049 – Corrective Action Plan RIDOH agrees with the finding and recommendation. The unreported subawards of ELC funds were Memoranda of Understanding (MOU) agreements with Local Education Agencies and other schools in Rhode Island for the ELC COVID Reopening Schools award and were not recognized as being subject to FFATA reporting. RIDOH will review all internal policies and procedures regarding both subawards and interagency agreements with federal funds (IAA-FF), and FFATA reporting thereof, to assure RIDOH is aligned with the statewide DOA policies for FFATA reporting. RIDOH will provide training to all contract managers, program managers for subawards, and staff responsible for reporting in FSRS to assure all subawarded funds are captured and reported appropriately. Anticipated Completion Date: December 31, 2024 Contact Persons: Alisha Colella, Chief Financial Officer, Rhode Island Department of Health alisha.colella@health.ri.gov Carla Lundquist, Deputy CFO / Federal Grants Manager, Rhode Island Department of Health carla.lundquist@health.ri.gov

View Audit 305097

Finding 395228 (2023-048)

Material Weakness 2023

State of Rhode Island

RI

Subrecipient Monitoring Material Weakness Reporting

Finding 2023-048 – Corrective Action Plan RIDE recognizes that CTE Program Monitoring did not reflect US DOE format and therefore developed a monitoring tool that meets USDOE layout and functionality. Using district provided CTE data, RIDE will review written documentation provided by the secondar...

Finding 2023-048 – Corrective Action Plan RIDE recognizes that CTE Program Monitoring did not reflect US DOE format and therefore developed a monitoring tool that meets USDOE layout and functionality. Using district provided CTE data, RIDE will review written documentation provided by the secondary/postsecondary districts being monitored. The monitoring will consist of both a desk audit and an onsite inspection of the subrecipients. After the review process is complete a report for subrecipients will be sent back to the subrecipients that were monitored. This may include next steps and the need (if any) for corrective action. Anticipated Completion Date: On May 1, 2024, and May 3, 2024, RIDE will begin monitoring a secondary and postsecondary Perkins recipient. RIDE will continue with subrecipient monitoring visits in each subsequent fiscal year to satisfy the requirements of the USDOE. Contact Person: Paul McConnell, Career & Technical Education Data Specialist, Department of Elementary & Secondary Education paul.mcconnell@ride.ri.gov

View Audit 305097

Finding 395227 (2023-047)

Material Weakness 2023

State of Rhode Island

RI

Matching / Level of Effort / Earmarking

Finding 2023-047 – Corrective Action Plan RIDE's current subrecipient monitoring policies/procedures are not program specific. RIDE will revise current subrecipient monitoring policies/procedures to include steps to be taken related to reviewing supplement not supplant for all programs during on-s...

Finding 2023-047 – Corrective Action Plan RIDE's current subrecipient monitoring policies/procedures are not program specific. RIDE will revise current subrecipient monitoring policies/procedures to include steps to be taken related to reviewing supplement not supplant for all programs during on-site monitoring. Anticipated Completion Date: December 31, 2024 Contact Person: Mark Dunham, Chief Financial Officer, Department of Elementary & Secondary Education mark.dunham@ride.ri.gov

View Audit 305097

Corrective Action Plans

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