Corrective Action Plans

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Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that Springfield Metropolitan Housing Authority, should perform a reconciliation of the security deposit liability account on a monthly basis.
Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor’s recommendation that Springfield Metropolitan Housing Authority, should perform a reconciliation of the security deposit liability account on a monthly basis.
Actions Taken on the Finding
Actions Taken on the Finding
Management will reconcile accounts monthly to insure of this action.
Management will reconcile accounts monthly to insure of this action.
Item: 2025-003 Assistance Listing Number: 93.958 Program: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Complete Health - North (Care1st) Contract Number: Unknown Award Year: October 1, 2024 – September 3...
Item: 2025-003 Assistance Listing Number: 93.958 Program: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Arizona Complete Health - North (Care1st) Contract Number: Unknown Award Year: October 1, 2024 – September 30, 2025 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit periodic financial and programmatic reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the reports required were submitted to the granting agencies and that the submissions were submitted timely. Condition: In a nonstatistical sample of 7 programmatic reports, we noted 5 programmatic reports were not submitted to the granting agency within the prescribed reporting deadlines. Additionally, we noted that the Organization was not able to provide documentation supporting that one report was completed and submitted to the granting agency. Name of Contact Person: Ramon Dominguez, CFO Phone Number: (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2026 Views of Responsible Officials and Corrective Actions: Management concurs with the finding and will determine whether the missing report was completed and submitted to the granting agency and take appropriate follow-up action, including submission if necessary. To prevent recurrence, management will strengthen the reporting control environment by assigning clear ownership for each required report, implementing written procedures, and establishing a system to track internal due dates. The Organization will also provide periodic training, implement cross-training to reduce key person dependency, and perform a retrospective review to address process inefficiencies. Policies and procedures will be updated to reflect these enhancements, and management will implement ongoing monitoring, with results reported to governance.
Assistance Listing Number: 93.788 Program: Opioid STR Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Contract Number: YH22-0061R-01 Award Year: October 1, 2024 – September 30, 2025 Compliance Requirement: Reporting Criteria: In accordance with the gran...
Assistance Listing Number: 93.788 Program: Opioid STR Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Mercy Care Contract Number: YH22-0061R-01 Award Year: October 1, 2024 – September 30, 2025 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit periodic financial for each contract within certain prescribed timeframes. Documentation should be maintained to support that the reports required were submitted to the granting agencies and that the submissions were submitted timely. Condition: In a nonstatistical sample of 9 financial reports, we noted one financial report was not submitted to the granting agency within the prescribed reporting deadlines. Name of Contact Person: Ramon Dominguez, CFO Phone Number: (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2026 Views of Responsible Officials and Corrective Actions: To prevent recurrence, management will strengthen the reporting control environment by assigning clear ownership for each required report, implementing written procedures, and establishing a system to track internal due dates. The Organization will provide periodic training on reporting requirements, implement cross-training to mitigate turnover risks, and conduct a retrospective review to address process inefficiencies. Policies and procedures will be updated accordingly, and management will implement ongoing monitoring, with results reported to governance.
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix; Arizona Department of Economic Security Contract Number: CTR062832; 157666-005; 163621-0; 159...
Item: 2025-001 Assistance Listing Number: 21.027 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: City of Phoenix; Arizona Department of Economic Security Contract Number: CTR062832; 157666-005; 163621-0; 159341 Award Year: October 1, 2024 – September 30, 2025 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit periodic financial and programmatic reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the reports required were submitted to the granting agencies and that the submissions were submitted timely. Condition: In a nonstatistical sample of 14 financial reports and 40 programmatic reports, we noted one financial report and seven programmatic reports were not submitted to the granting agency within the prescribed reporting deadlines. Name of Contact Person: Ramon Dominguez, CFO Phone Number: (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2026 Views of Responsible Officials and Corrective Actions: Management concurs with the finding and will strengthen the reporting control environment to ensure timely and accurate submission of required reports. Corrective actions include assigning clear ownership for each report, implementing formal written procedures, and establishing a system to track internal due dates. The Organization will provide periodic training on reporting requirements, implement cross-training to reduce reliance on key staff, and conduct a retrospective review to identify and address process bottlenecks. Policies and procedures will be updated to reflect these enhancements, and management will implement ongoing monitoring, with results reported to governance.
Reporting – Federal Funding Accountability and Transparency Act Management’s Views and Corrective Action Plan Management’s Views and Opinion Sunset Park Health Council, Inc. acknowledges the finding related to Federal Funding Accountability and Transparency Act (FFATA) reporting for subaward actions...
Reporting – Federal Funding Accountability and Transparency Act Management’s Views and Corrective Action Plan Management’s Views and Opinion Sunset Park Health Council, Inc. acknowledges the finding related to Federal Funding Accountability and Transparency Act (FFATA) reporting for subaward actions under the Community Health Centers, Section 330, Federally Qualified Health Center Program, Assistance Listing Number 93.224. Management agrees that FFATA reporting requirements apply to subaward actions that obligate $30,000 or more in federal funds and that applicable subaward actions should be reported in the Federal Subaward Reporting System (FSRS) by the end of the month following the month in which the subaward obligation occurs. Management notes that the finding resulted from a process limitation in which FFATA review procedures focused primarily on newly executed subaward agreements and did not fully capture subsequent funding obligations, amendments, or continuation funding actions under existing subaward agreements. Management further notes that there were no questioned costs and that this is not a repeat finding. Sunset Park is committed to strengthening its FFATA identification, review, documentation, and reporting process to ensure that all applicable subaward actions, including those under existing agreements, are evaluated and reported timely in accordance with FFATA and 2 CFR Part 170. Corrective Action Plan To address this finding, Sunset Park will implement the following corrective actions: 1. FFATA Applicability Review for All Subaward Actions The Grants Fiscal Department will review all federally funded subaward agreements, amendments, continuations, and funding obligation actions to determine whether the FFATA reporting threshold has been met. This review will include both newly executed subaward agreements and funding actions under existing subaward agreements. 2. FFATA Reporting Checklist A standardized FFATA checklist will be implemented for each federal subaward action. The checklist will document the Assistance Listing Number, federal award identification, subrecipient name, subaward amount, obligation date, reporting threshold determination, and FSRS reporting status. 3. Monthly Subaward Obligation Review The Director of Grants and assigned Grant Accountant will conduct a monthly review of federal subaward activity to identify any subaward obligation, amendment, or continuation action that requires FFATA reporting. Any reportable action will be submitted in FSRS by the end of the month following the month in which the obligation occurred. 4. Coordination With Contracting and Program Staff Grants Fiscal will coordinate with contracting, program leadership, and finance staff to ensure that Grants Fiscal is notified timely of any new subaward agreement, amendment, budget modification, continuation funding, or other action that may create or modify a federal subaward obligation. 5. Documentation and Retention Evidence of FFATA review and FSRS submission will be retained with the applicable subaward file. Documentation will include the completed FFATA checklist, supporting award or subaward documentation, FSRS confirmation, and evidence of management review. 6. Retrospective FY2025 FFATA Review Sunset Park will complete a retrospective review of the FY2025 Section 330 subaward actions identified in the finding and will complete any required FFATA reporting, to the extent permitted by FSRS and applicable reporting requirements. Responsible Parties: • Director of Grants • Grant Accountants • Contracting Department, as applicable • Program Leadership, as applicable Implementation Timeline: Full implementation of corrective actions by August 31, 2026. Training: Grants Fiscal staff will receive training on FFATA reporting requirements, including the identification of reportable subaward actions, timing of FSRS submissions, documentation standards, and the distinction between new subaward agreements and subsequent obligating actions under existing agreements. Training will be incorporated into onboarding for new Grants Fiscal staff. Conclusion: These corrective actions will strengthen Sunset Park’s internal controls over FFATA reporting by ensuring that all applicable federal subaward actions are identified, reviewed, documented, and reported timely. Management believes these actions will address the root cause of the finding and support ongoing compliance with FFATA and Uniform Guidance requirements. Responsible Individual Leonardo Arias
SEFA Reporting Significant Deficiency - Ryan White HIV/AIDS Program Parts A and B Management’s Views and Opinion Sunset Park Health Council, Inc. acknowledges the finding and agrees that the Ending the HIV Epidemic: A Plan for America — Ryan White HIV/AIDS Program Parts A and B grant should have bee...
SEFA Reporting Significant Deficiency - Ryan White HIV/AIDS Program Parts A and B Management’s Views and Opinion Sunset Park Health Council, Inc. acknowledges the finding and agrees that the Ending the HIV Epidemic: A Plan for America — Ryan White HIV/AIDS Program Parts A and B grant should have been identified and reported as a federal award on the Schedule of Expenditures of Federal Awards (“SEFA”) beginning with the applicable award period. Management notes that the omission resulted from the Assistance Listing Number (“ALN”) not being identified at the time of the initial grant setup, which impacted the subsequent classification of the award for SEFA reporting purposes. Once identified during the FY2025 audit process, management corrected the matter by including the cumulative federal expenditures under the award on the FY2025 SEFA. Management also notes that there were no questioned costs and that the omission did not impact the prior-year major program determinations. Sunset Park is committed to strengthening its grant setup, award identification, and SEFA review controls to ensure that all federal awards, including federal pass-through awards, are accurately identified, classified, and reported in accordance with Uniform Guidance. The corrective actions described below are intended to improve the completeness and accuracy of federal award reporting and to prevent similar omissions in future reporting periods. Corrective Action Plan: To mitigate this risk, the following controls and procedures will be implemented: 1. Quarterly Grant Review All active and new grants will be reviewed on a quarterly basis by the Director of Grants and Grant Accountants to ensure completeness and accuracy of key award data, including CFDA/ALN identification. Any discrepancies will be identified and corrected timely. 2. AAW (Award Authorization Workflow) Control All Award Authorization Work (AAW) forms submitted to NYU Research Data Management (RDM) will require review and initial approval by the Director of Grants prior to submission, confirming that all required fields, including CFDA/ALN, are complete. 3. RDM Submission Verification Each submission to RDM will require confirmation and acknowledgment that all award data has been properly entered and recorded for both new and existing grants. 4. Chartstring Verification Control As part of the chartstring distribution process, Grant Accountants will confirm that all relevant grant attributes, including CFDA/ALN numbers, have been accurately established and communicated to program teams. 5. SEFA and Interim Review Procedures During interim reviews and annual SEFA preparation, each Grant Accountant will verify that all assigned grants are properly classified as federal or non-federal and that all applicable CFDA/ALN numbers are included and accurately reported. Responsible Parties: • Director of Grants • Grant Accountants • NYU Research Data Management (RDM) Implementation Timeline: Full implementation of corrective actions by August 31, 2026 Training: Grants Fiscal staff will undergo CFDA/ALN identification and SEFA reporting training by August 31, 2026. Training will be recorded and incorporated into onboarding for new staff. Conclusion: These corrective actions strengthen internal controls over grant setup and reporting, ensuring accurate identification of federal funding sources and completeness of SEFA reporting in compliance with Uniform Guidance. Responsible Individual Leonardo Arias Email: Leonardo.Arias@nyulangone.org
Management’s Response and Corrective Action: Management acknowledges that the Organization did not submit its fiscal year 2025 single audit reporting package to the Federal Audit Clearinghouse within the required nine-month deadline. This delay was primarily due to turnover in key finance personnel,...
Management’s Response and Corrective Action: Management acknowledges that the Organization did not submit its fiscal year 2025 single audit reporting package to the Federal Audit Clearinghouse within the required nine-month deadline. This delay was primarily due to turnover in key finance personnel, which impacted the timely completion of the year-end close process and preparation of the Schedule of Expenditures of Federal Awards (SEFA). To remediate this issue and ensure compliance with federal reporting requirements going forward, management has implemented the following corrective actions: • Staffing and Capacity Building: Key finance positions have been filled, and cross-training is being implemented to ensure continuity and reduce reliance on individual staff members. • Formalized Reporting Timeline: A comprehensive year-end close and single audit preparation timeline has been established, incorporating interim deadlines for financial statement preparation and SEFA completion to ensure timely submission to auditors. • Enhanced Monitoring and Oversight: Management will conduct regular status meetings during the audit preparation period to monitor progress and address potential delays proactively. • Process Improvements and Documentation: Policies and procedures related to financial reporting and federal award tracking have been formalized and documented to improve accuracy and efficiency. • Early Coordination with Auditors: The Organization will engage with external auditors earlier in the fiscal year-end process to align expectations and timelines. Management is committed to full compliance with federal reporting deadlines and will ensure timely submission of future single audit reporting packages. Contact Person: Lucina Patterson, Chief Financial Officer Nathan Robinson, Interim Director of Finance Anticipated Completion Date: March 31, 2027
Recommendation: The Department of Social Services should provide the necessary resources and institute procedures to ensure that it uses all information from eligibility, income, and death matches to ensure that it correctly issues benefits to or on behalf of eligible clients. DSS should return fede...
Recommendation: The Department of Social Services should provide the necessary resources and institute procedures to ensure that it uses all information from eligibility, income, and death matches to ensure that it correctly issues benefits to or on behalf of eligible clients. DSS should return federal reimbursements for unallowable expenditures claimed under Medicaid and SNAP. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. DSS staff is in the development phase of implementing new automated procedures to ensure timely and accurate action is taken to discontinue benefits of deceased clients when date of death information is received and matched to the Connecticut Department of Public Health’s State Vital Records Office. Action has been taken to correct the errors cited, including discontinuing the benefits of the individuals that were verified as deceased, and recouping the overpayments as appropriate. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
Recommendation: The Department of Social Services should amend the contract with its Medicaid recovery audit contractor to comply with federal regulations. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will review the...
Recommendation: The Department of Social Services should amend the contract with its Medicaid recovery audit contractor to comply with federal regulations. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will review the payment methodology at the next contract renewal. Anticipated Completion Date: October 1, 2027 Department of Social Services Contact Person: John Jakubowski, Director of Quality Assurance (860) 424-5855
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal Medicare and Medicaid survey requirements. Corrective Action Plan as Reported by the Department of Public Health: The Facility Licensing and Investigations Section (FLIS) continues t...
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal Medicare and Medicaid survey requirements. Corrective Action Plan as Reported by the Department of Public Health: The Facility Licensing and Investigations Section (FLIS) continues to recruit and train surveyors to fill vacancies. DPH is working to ameliorate the backlog of recertification surveys before the end of FFY 2026, and the complaint project is continuing. The Department’s efforts are dependent on several staffing and training variables, including hiring, turnover, and other extenuating circumstances (e.g. the need to respond to emergent issues). Department of Public Health Anticipated Completion Date: September 30, 2026 Department of Public Health Contact Person: Jennifer Olsen-Armstrong, Section Chief, Facility Licensing and Investigation Section (860) 509-7520 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Public Health. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nicole Godburn, Fiscal Administrative Manager 2 (860) 424-5393
Recommendation: The Department of Social Services should comply with the long-term care facility auditing procedures in the State Medicaid Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. With more than 1,200 long-term care and b...
Recommendation: The Department of Social Services should comply with the long-term care facility auditing procedures in the State Medicaid Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. With more than 1,200 long-term care and boarding home providers, the Department is unable to audit every facility on a biennial basis. Facilities are primarily chosen for audit based on the risk of misstatement. The Department operates with limited resources and while it is neither possible nor feasible to conduct a field examination for every facility, the benefit of utilizing the desk review process must be considered when discussing the risk of incorrect payments. The Department ensures that a desk review is conducted on each facility's cost report annually. During the desk review process the auditors submit requests to providers for additional information to resolve questions which arise from significant risk areas identified and follow up on prior year findings. These procedures are conducted to mitigate and reduce the risk of incorrect payments. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nicole Godburn, Fiscal Administrative Manager 2 (860) 424-5393
Recommendation: The Department of Social Services should strengthen internal controls to ensure that it accurately reports and adequately reviews revenues, expenditures, collections, and contingency fees prior to submitting Form CMS 64. The Department of Social Services should strengthen internal co...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that it accurately reports and adequately reviews revenues, expenditures, collections, and contingency fees prior to submitting Form CMS 64. The Department of Social Services should strengthen internal controls to ensure that it tracks, reports, and returns the federal share of overpayments to corresponding federal and state medical assistance programs. The Department of Social Services should resolve the issues affecting the Medicaid receivable balances and file the proper adjustment to correct the errors, unsupported amounts, and corresponding federal reimbursements on Form CMS 64. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will review internal controls to identify possible corrective actions. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Briana Mitchell, Chief Officer Fiscal Administrative Services 1 (860) 424-5471
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Medicaid services in accordance with federal laws and the Medicaid State Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Medicaid services in accordance with federal laws and the Medicaid State Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department identified cases where overrides that were applied during the public health emergency were not removed. This resulted in individuals remaining enrolled inappropriately. Our Business Systems Division is implementing a tiered resolution approach, beginning with individuals enrolled in the Medicare Savings Program and HUSKY-C coverage. Please note: The Department will not be returning the questioned costs associated with this finding. According to federal regulations, recoveries based on eligibility errors can only be pursued when identified by programs operating under CMS’ Payment Error Rate Measurement program, per section 1903(u) of the Social Security Act and regulations at Title 42 CFR Part 431, Subpart Q. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
Recommendation: The Department of Social Services should strengthen internal controls to ensure that it allocates costs to the appropriate federal award in accordance with federal regulations. The Department of Social Services should return federal reimbursements for unallowable costs that it claime...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that it allocates costs to the appropriate federal award in accordance with federal regulations. The Department of Social Services should return federal reimbursements for unallowable costs that it claimed to Children’s Health Insurance Program federal awards. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will review internal controls to identify possible corrective actions. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nelida Maldonado, Fiscal Administrative Manager 2 (860) 424-5461
Recommendation: The Office of Early Childhood should strengthen internal controls over its program eligibility verification process to ensure compliance with all federal and state regulations. Corrective Action Plan as Reported by the Office of Early Childhood: To strengthen internal controls over t...
Recommendation: The Office of Early Childhood should strengthen internal controls over its program eligibility verification process to ensure compliance with all federal and state regulations. Corrective Action Plan as Reported by the Office of Early Childhood: To strengthen internal controls over the Care 4 Kids program eligibility verification process, identify error trends, and to ensure compliance with all federal and state regulations, the contractor has its own internal quality assurance (QA) process; however, the Office of Early Childhood (OEC) has added real time case reviews and an ongoing second layer monthly review to this process. The following corrective action measures have been approved and implemented by the OEC to better identify, prevent, and remedy these errors: 1. The QA Team uses a randomizer to select 10 cases completed by the Eligibility Service Specialists in the last 30 days. These cases consist of applications, redeterminations and supporting documents. The data elements reviewed focus on income and family fee calculation to identify error trends. The error trends are tracked and a quarterly report submitted to the OEC. The quarterly reports will identify the reasons for the errors, which will inform tools that can be made readily available to mitigate the errors, and provide more frequent staff training. 2. The QA Team reviews 13 sample cases from Report 823 (ACF Improper Payment Report), the similar process of the Federal Improper Payment review. Anticipated Completion Date: September 30, 2026 Office of Early Childhood Contact Person: Jill Marini, Interim CCDF Administrator jill.marini@ct.gov
Recommendation: CT State Community College should strengthen internal controls to ensure that part-time and extension credit lecturer payroll and fringe benefits costs are based on actual time worked and are properly approved. Corrective Action Plan as Reported by the CT State Community College: CSC...
Recommendation: CT State Community College should strengthen internal controls to ensure that part-time and extension credit lecturer payroll and fringe benefits costs are based on actual time worked and are properly approved. Corrective Action Plan as Reported by the CT State Community College: CSCU is working to resolve the technical limitations that resulted in the relevant audit finding. Once resolved, reports will be generated and shared with the campuses to verify services provided. This will ensure that part-time and extension credit lecturer payroll is based on actual time worked that is properly approved and verified. Task Due Date Status Provide access to the template for the reporting requirements 1/8/2026 Completed Provide requirements for the report that would meet the needs of the audit requirement 1/12/2026 Review requirements and outline any questions / concerns with producing the requested report 1/20/2026 Regroup as a team to discuss next steps and review workplan for report implementation 1/21/2026 Completed Develop, test, and migrate report (detailed work plan to follow) 4/1/2026 Implement report for approval by each campus (Spring 2026 Semester) 5/1/2026 CT State Community College Anticipated Completion Date: May 1, 2026 CT State Community College Contact Person: Jennifer Person, Assistant Vice Chancellor of Human Resources and Labor Relations jennifer.person@ct.edu (860) 723-0258 Corrective Action Plan as Reported by the Office of Policy and Management: The Office of Policy and Management has no additional response beyond that offered by the CT State Community College. Office of Policy and Management Anticipated Completion Date: May 1, 2026 Office of Policy and Management Contact Person: Yvonne T. Addo, Chief Administrative Officer yvonne.addo@ct.gov (860) 418-6360
Recommendation: The Department of Housing should strengthen internal controls to ensure that it properly calculates and supports Section 8 Housing Choice Vouchers and Mainstream Vouchers housing assistance and utility benefit payments. Corrective Action Plan as Reported by the Department of Housing:...
Recommendation: The Department of Housing should strengthen internal controls to ensure that it properly calculates and supports Section 8 Housing Choice Vouchers and Mainstream Vouchers housing assistance and utility benefit payments. Corrective Action Plan as Reported by the Department of Housing: We agree with the finding. DOH did contract with a third-party entity to provide these services; however, DOH retains overall responsibility for the program. Recently, DOH established a Section 8 division within DOH to provide more oversight over the program and contactor. We are working closely with the contractor to strengthen their internal control, develop policies and procedures. DOH will continue collaborating with the contractor to enhance system controls and minimize the risk of future issues. All identified errors in this finding have been corrected including the questionable cost. DOH remains committed to continuous improvement and effective oversight of the program and contractor. Anticipated Completion Date: April 30, 2026 Department of Housing Contact Person: Melvin Castillo, Asst. Chief Fiscal Admin. Services Natasha Khemraj, Accounting Program Manager (860) 899-6585
Recommendation: The Department of Housing should properly monitor its contractor to ensure that it only awards benefits to eligible recipients. Corrective Action Plan as Reported by the Department of Housing: We agree with the finding. DOH did contract with a third-party entity to provide these serv...
Recommendation: The Department of Housing should properly monitor its contractor to ensure that it only awards benefits to eligible recipients. Corrective Action Plan as Reported by the Department of Housing: We agree with the finding. DOH did contract with a third-party entity to provide these services. The contractor has been experiencing technical difficulties accessing the HUD system. We are aware of this current situation, and we are working with HUD to resolve this issue as soon as possible. Anticipated Completion Date: Ongoing Department of Housing Contact Person: Melvin Castillo, Asst. Chief Fiscal Admin. Services Natasha Khemraj, Accounting Program Manager (860) 899-6585
Recommendation: The Department of Housing should strengthen internal controls to ensure that it properly calculates Section 8 Housing Choice Vouchers and Mainstream Vouchers housing assistance and utility benefit payments. Corrective Action Plan as Reported by the Department of Housing: We agree wit...
Recommendation: The Department of Housing should strengthen internal controls to ensure that it properly calculates Section 8 Housing Choice Vouchers and Mainstream Vouchers housing assistance and utility benefit payments. Corrective Action Plan as Reported by the Department of Housing: We agree with the finding. DOH did contract with a third-party entity to provide these services; however, DOH retains overall responsibility for the program. Recently, DOH established a Section 8 division within DOH to provide more oversight over the program and the contactor. We are working closely with the contractor to strengthen their internal control, develop policies and procedures. DOH will continue collaborating with the contractor to enhance system controls and minimize the risk of future issues. All identified errors in this finding have been corrected including the questionable cost, and the software now includes a new feature designed to prevent similar problems going forward. DOH remains committed to continuous improvement and effective oversight of the program and contractor. Anticipated Completion Date: April 30, 2026 Department of Housing Contact Person: Melvin Castillo, Asst. Chief Fiscal Admin. Services Natasha Khemraj, Accounting Program Manager (860) 899-6585
Recommendation: The Department of Emergency Services and Public Protection should strengthen internal controls and promptly report subawards in compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Emergency Services and Publ...
Recommendation: The Department of Emergency Services and Public Protection should strengthen internal controls and promptly report subawards in compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Emergency Services and Public Protection: DESPP does not agree with this finding. DESPP utilizes the federally designated FFATA reporting system (SAM.gov) for all FFATA reporting. This system does not possess the capability for any layered review or approval of information prior to upload or post submission. The system has no reporting mechanism to review information input into this system. Further, the system does not maintain capability to track the dates of changes and it records over upload dates at future submission timeframes. These issues have been repeatedly brought to the attention of both SAM.gov administrators at the federal level and DESPP’s FEMA funding agencies. In response to a similar finding by FEMA, DESPP provided the attached information, after which FEMA closed the DESPP finding. DESPP will continue to attempt to work with SAM.gov administrators to advocate for modifications to the FFATA reporting system to address these concerns, but is unable to address them unilaterally without federal agency intervention. Anticipated Completion Date: N/A Department of Emergency Services and Public Protection Contact Person: Kathleen Duffy, Fiscal Administrative Manager 2 kathleen.duffy@ct.gov Dana Conover, Emergency Management Program Supervisor dana.conover@ct.gov (860) 883-3904
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls over cash management to ensure federal funds it draws down for the Block Grant for Prevention and Treatment of Substance Use program are supported by expenditures. Corrective Action Plan as Rep...
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls over cash management to ensure federal funds it draws down for the Block Grant for Prevention and Treatment of Substance Use program are supported by expenditures. Corrective Action Plan as Reported by the Department of Mental Health and Addiction Services: To address this issue and prevent its recurrence, management is implementing the following corrective actions: 1. Enhanced Reconciliation Procedures: The Department will strengthen the monthly and pre-drawdown reconciliation process to ensure that all draw requests are fully supported by corresponding program expenditures before submission. This revised process will help prevent errors in future drawdowns and ensure compliance with cash handling requirements. 2. Updated Written Procedures: Written procedures for drawdowns will be updated to clearly define drawdown eligibility criteria, documentation requirements, and approval responsibilities. These revisions will provide clear guidance to staff involved in the drawdown process. 3. Training and Staff Development: Management will conduct training for all relevant staff members involved in the drawdown and reconciliation process. This training will focus on the importance of compliance with federal requirements, internal controls, and the proper documentation needed for drawdowns. Anticipated Completion Date: March 31, 2026 Department of Mental Health and Addiction Services Contact Person: Maureen Goff, Assistant Chief of Fiscal & Administrative Services Maureen.Goff@ct.gov (959) 276-1627
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients of the Ryan White HIV/AIDS Program Part B. Corrective Action Plan as Reported by the Department of Public Health: The Management Assurance U...
Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients of the Ryan White HIV/AIDS Program Part B. Corrective Action Plan as Reported by the Department of Public Health: The Management Assurance Unit will implement an updated financial review program that will be curated in the agency’s auditing software. Management Assurance will ensure the reviews comply with current Federal guidance and are completed timely. The Management Assurance supervisor will ensure the financial reviewer is trained on the use of the new auditing software and the updated financial review program. Anticipated Completion Date: Fully implemented software and financial review program: no later than March 01, 2026. Fully trained financial reviewer: no later than May 01, 2026. Completed financial reviews: no later than December 31, 2026. Department of Public Health Contact Person: Ryan Wenzel, Supervising Accounts Examiner ryan.wenzel@ct.gov (860) 509-7822
Recommendation: The Department of Public Health should strengthen internal controls over cash management to ensure that federal drawdowns align with the immediate cash needs to administer the program. Corrective Action Plan as Reported by the Department of Public Health: Management Assurance and Fis...
Recommendation: The Department of Public Health should strengthen internal controls over cash management to ensure that federal drawdowns align with the immediate cash needs to administer the program. Corrective Action Plan as Reported by the Department of Public Health: Management Assurance and Fiscal have worked together to identify gaps and inefficiencies in the drawdown tool. Management Assurance will periodically evaluate the drawdown tool’s usefulness and effectiveness as a cash management internal control. Fiscal will continue to monitor grant draws through the use of the improved drawdown tool. Anticipated Completion Date: Ongoing Department of Public Health Contact Person: Chuma Amechi, Fiscal Administrative Manager chukwuma.amechi@ct.gov (860) 509-7233 Ryan Wenzel, Supervising Accounts Examiner ryan.wenzel@ct.gov (860) 509-7822
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