Corrective Action Plans

Finding 1206526 (2024-002)

Material Weakness 2024

MS

Procurement, Suspension & Debarment

2024-002 a. Name of Contact Person Responsible for Corrective Action: Kemeya Richardson – Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and to ensure compliance with all...

2024-002 a. Name of Contact Person Responsible for Corrective Action: Kemeya Richardson – Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and to ensure compliance with all state and federal purchasing requirements. c. Anticipated Completion Date: Immediately.

View Audit 398607

Finding 1206491 (2024-003)

Material Weakness 2024

Coastal Community Health Services, Inc.

GA

Significant Deficiency

Sliding Fee Discount Supporting Documentation - Significant Deficiency 2024-003 Management acknowledges that supporting documentation used to determine sliding fee discounts should be consistently maintained. Management will implement procedures and controls to ensure that documentation is consisten...

Sliding Fee Discount Supporting Documentation - Significant Deficiency 2024-003 Management acknowledges that supporting documentation used to determine sliding fee discounts should be consistently maintained. Management will implement procedures and controls to ensure that documentation is consistently maintained.

View Audit 398547

Finding 1206484 (2024-003)

Material Weakness 2024

Vermont Seniors

CA

Management will work with HUD to come to a resolution to this matter.

View Audit 398519

Finding 1206483 (2024-002)

Material Weakness 2024

Vermont Seniors

CA

§ 200.512

The Corporation should file the December 31, 2024 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor’s report and within nine months of fiscal year end.

View Audit 398519

Finding 1206482 (2024-001)

Material Weakness 2024

Vermont Seniors

CA

HUD Housing Programs

The Corporation should file the December 31, 2024 financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods or within nine months of fiscal year end if an owner certified submission was furnished to HUD.

View Audit 398519

Finding 1206470 (2024-001)

Material Weakness 2024

Regional Youth Adult Social Action Partnership, Inc.

CT

Subrecipient Monitoring Reporting Significant Deficiency

Effective January 2025, Catalyst CT, Inc. transferred all accounting and finance functions in-house after terminating a contract with a third-party accounting firm. The in-house transition process was completed in phases, commencing in October 2023 with the hiring of a VP of Finance (CFO equivalent)...

Effective January 2025, Catalyst CT, Inc. transferred all accounting and finance functions in-house after terminating a contract with a third-party accounting firm. The in-house transition process was completed in phases, commencing in October 2023 with the hiring of a VP of Finance (CFO equivalent) who reviewed the in-place accounting/finance model. Based on the review, an in-house Controller was hired in March 2024, and a Staff Accountant was hired in December 2024. Transitioning of financial report preparation in-house began in the March 31, 2024 reporting period with a goal of having all reporting transferred in-house by year-end. As a result of this transition, reporting is handled by a central group of finance/accounting associates with consistent processes as well as improved internal notifications, including a Grant Cover Sheet, a Grant Cover Sheet Budgets spreadsheet and regular spend rate meetings with relevant senior program directors. Regarding this particular finding, until the end of year 2024, many past reports were a few days to a few weeks overdue because monthly/quarterly books weren’t typically closed by the third-party accountants until at least the third week of the following month. This is not atypical, a monthly closing date within 15 days is usually an exception rather than a rule. Furthermore, most of our grantors were not flummoxed by this. Those who had issues with reporting past the 15th would usually communicate this to us and we would arrange to provide estimated figures by the 15th. Given the nature of our grants, the newly formed in-house accounting group, as of January 1, 2025 has expedited the closing process to occur before the 15th of each month, allowing Catalyst CT, Inc. to meet reporting deadlines with that deadline to be more easily met.

View Audit 398478

Finding 1206462 (2024-006)

Material Weakness 2024

Regional School Unit #54 - Msad #54

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Management Response/Corrective Action Plan: Management agrees with the recommendation and acknowledges the importance of implementing stronger internal controls to ensure that all wage rates charged are properly documented and approved. The District is currently reviewing its written policies and pr...

Management Response/Corrective Action Plan: Management agrees with the recommendation and acknowledges the importance of implementing stronger internal controls to ensure that all wage rates charged are properly documented and approved. The District is currently reviewing its written policies and procedures to strengthen its internal controls. These updates will be communicated to the staff involved. Targeted training will be provided to reinforce federal compliance requirements, the importance of accurate documentation, and the roles and responsibilities in the review and approval process.

View Audit 398467

Finding 1206458 (2024-005)

Material Weakness 2024

Regional School Unit #54 - Msad #54

ME

Reporting HUD Housing Programs

Management Response/Corrective Action Plan: Management is in the process of reviewing current meal count procedures to identify gaps and inconsistencies in documentation and reporting practices. The goal is to strengthen internal controls and ensure that the meal counting process is both accurate an...

Management Response/Corrective Action Plan: Management is in the process of reviewing current meal count procedures to identify gaps and inconsistencies in documentation and reporting practices. The goal is to strengthen internal controls and ensure that the meal counting process is both accurate and auditable.

View Audit 398467

Finding 1206452 (2024-004)

Material Weakness 2024

Regional School Unit #54 - Msad #54

ME

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management’s response/corrective action plan: Management will implement a formal, documented process for annually verifying the status of all active vendors and contractors. This process will include checking the federal System for Award Management (SAM.gov) to confirm that entities are not suspende...

Management’s response/corrective action plan: Management will implement a formal, documented process for annually verifying the status of all active vendors and contractors. This process will include checking the federal System for Award Management (SAM.gov) to confirm that entities are not suspended or debarred from receiving federal funds. The results of these checks will be documented and retained in each vendor’s file. For new vendors, the verification will occur prior to contract execution or payment. For existing vendors, the verification will be conducted at least annually and prior to the renewal or continuation of any federally funded work. Management will assign responsibility to a designated individual or department to oversee ongoing compliance with the vendor verification process.

View Audit 398467

Finding 1206446 (2024-003)

Material Weakness 2024

Regional School Unit #54 - Msad #54

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Management’s Response/Corrective Action Plan: Management has communicated directly with all staff responsible for student recordkeeping and cohort tracking at the high school level. The District procedural form for documenting student removals will be required in all cases. This form will serve as t...

Management’s Response/Corrective Action Plan: Management has communicated directly with all staff responsible for student recordkeeping and cohort tracking at the high school level. The District procedural form for documenting student removals will be required in all cases. This form will serve as the official record and must be completed, signed, and retained in accordance with district policy and audit requirements. No student will be removed from the cohort without completed and verifiable documentation.

View Audit 398467

Finding 1206392 (2024-003)

Material Weakness 2024

Hollywood West Tenant Action Committee

CA

Subrecipient Monitoring HUD Housing Programs

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2024-003: The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days following the year ended June 30, 2024. Recommendation: The Corporation should ensure the annual financial report is filed within 90 days of year end. Action(s) taken or planned on the finding: The audited financial statements have been submitted to HUD. No further action is required.

View Audit 398397

Finding 1206391 (2024-002)

Material Weakness 2024

Hollywood West Tenant Action Committee

CA

Subrecipient Monitoring Reporting § 200.512

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2024-002: The Corporation has not submitted audited financial statements to the Federal Audit Clearinghouse after the receipt of the auditor's reports. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements will be submitted to the Federal Audit Clearinghouse on a go forward basis.

View Audit 398397

Finding 1206390 (2024-001)

Material Weakness 2024

Hollywood West Tenant Action Committee

CA

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number...

Name of auditee: Hollywood West Tenant Action Committee HUD auditee identification number: 122-44641 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Noel Sweitzer Position: President, HDSI Management, Inc. Telephone number: (323) 231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2024-001: During the year ended June 30, 2024, the Corporation did not make the required deposits to the reserve for replacements in the amount of $12,747. Recommendation: Management should request approval from HUD for a transfer from the residual receipt account to the reserve for replacement account in the amount of $8,498 to correct the error. Management should also make the additional deposit of $4,249 or request a suspension of deposits from HUD. Action(s) taken or planned on the finding: Management has requested approval from HUD to transfer the funds to the reserve for replacement account and will make the additional deposit during the year ended June 30, 2025.

View Audit 398397

Finding 1206388 (2024-007)

Material Weakness 2024

Association for Energy Affordability, Inc.

NY

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

AEA agrees with the finding. Management acknowledges that, while the organization followed procurement guidance contained in the Weather Assistance Program Policies and Procedures Manual, it did not formally adopt an organization-wide written procurement and suspension and debarment policy fully com...

AEA agrees with the finding. Management acknowledges that, while the organization followed procurement guidance contained in the Weather Assistance Program Policies and Procedures Manual, it did not formally adopt an organization-wide written procurement and suspension and debarment policy fully compliant with 2 CFR Part 200.317–200.327. AEA will formally adopt a written procurement policy that incorporates all applicable Uniform Guidance requirements, including procurement methods, competition requirements, documentation standards, conflict-of-interest provisions, and procedures for suspension and debarment verification for covered transactions. Management will also implement related procedures and control documentation to support consistent application of the policy across federally funded programs. AEA will provide training to relevant personnel and will maintain documentation evidencing procurement review and suspension/debarment verification, where applicable. Management believes these corrective actions will bring the organization into compliance and reduce the risk of future noncompliance.

View Audit 398386

Finding 1206387 (2024-006)

Material Weakness 2024

Association for Energy Affordability, Inc.

NY

Allowable Costs / Cost Principles § 200.405

1. Document formal allocation methodologies for shared non-personnel costs using rational and supportable bases such as square footage, FTEs, usage, or other proportional benefit measures depending on the cost. 2. Review and approve methodologies by management and update them when operational realit...

1. Document formal allocation methodologies for shared non-personnel costs using rational and supportable bases such as square footage, FTEs, usage, or other proportional benefit measures depending on the cost. 2. Review and approve methodologies by management and update them when operational realities change. 3. Maintain allocation schedules and supporting documentation for audit and grant compliance purposes. 4. Incorporate the methodology into policy and periodic review procedures.

View Audit 398386

Finding 1206386 (2024-005)

Material Weakness 2024

Association for Energy Affordability, Inc.

NY

Allowable Costs / Cost Principles § 200.430

1. Implement and maintain a formal time and effort process for payroll charged to Federal and other restricted awards. 2. Require approved time records or other compliant personnel activity documentation that accurately reflects work performed and is incorporated into payroll allocations. 3. Train p...

1. Implement and maintain a formal time and effort process for payroll charged to Federal and other restricted awards. 2. Require approved time records or other compliant personnel activity documentation that accurately reflects work performed and is incorporated into payroll allocations. 3. Train program and finance staff on requirements for payroll allocation support under 2 CFR 200.430. 4. Retain supporting records in the grant file and review payroll allocation support as part of monthly close and grant reporting.

View Audit 398386

Finding 1206297 (2024-006)

Material Weakness 2024

Tallapoosa County Board of Education

AL

Cash Management School Nutrition Programs

The Tallapoosa County Board of Education will implement additional controls to ensure accurate meal counts are reported on Claims for Reimbursement for the School Breakfast Program. Procedures will be strengthened to ensure meal counts are taken daily at the point of service (where students walk thr...

The Tallapoosa County Board of Education will implement additional controls to ensure accurate meal counts are reported on Claims for Reimbursement for the School Breakfast Program. Procedures will be strengthened to ensure meal counts are taken daily at the point of service (where students walk through the cafeteria lines) and verified against student attendance records when preparing reimbursement claims. The Child Nutrition Program staff will review meal count reports prior to submission to ensure the number of meals claimed does not exceed the number of students in attendance. Additional oversight will be provided to ensure compliance with federal Child Nutrition Program requirements.

View Audit 398363

Finding 1206296 (2024-002)

Material Weakness 2024

Town of Livermore Falls

ME

Allowable Costs / Cost Principles § 200.303

CORRECTIVE ACTION PLAN (Concerning Finding 2024-002) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Treasurer and Town Manager will take the following actions to address finding 2023-002 The current Town Manager was appointed by the Select Bo...

CORRECTIVE ACTION PLAN (Concerning Finding 2024-002) Contact Person Responsible for Corrective Action: Carrie Castonguay, Town Manager Corrective Action: The Treasurer and Town Manager will take the following actions to address finding 2023-002 The current Town Manager was appointed by the Select Board on August 14, 2023, and had no knowledge of this material weakness. She is an experienced Manager that has implemented training for clerks, the Treasurer, and the Select Board. She has corrected items such as abatements being posted to a revenue account and LRAP funds being posted to an expense account. The prior Town Manager processed pay requisitions herself and approved disbursements without select board approval or signatures. There was one instance of checks being distributed with only two select board signatures, but has been addressed between the treasurer and town manager. Additionally, Department Heads are required to turn in no later than Thursday by 9 am, invoices to be paid on that week’s warrant. The Treasurer has been given authority by the Town Manager to contact Department Heads and request that they come to the office weekly to turn in invoices. All invoices must have the appropriate expense code and be signed by the Department Head. RHR Smith has been contracted to provide training with the Town’s Treasurer on using TRIO for journal entries from RHR Smith personnel. Additionally, the Town has implemented on July 1, 2025, a new chart of accounts using the Maine Model Chart of Accounts for Municipal and County Budgets. RHE Smith facilitated the transition to the new chart of accounts. Anticipated Completion Date: On-going training on journal entries and adjustments through Fiscal Year 2027 as the town is reliant on the intermittent availability of RHR Smith staff for training purposes. The new chart of account is in use as of July 1, 2024.

View Audit 398361

Finding 1206279 (2024-002)

Material Weakness 2024

Nebraska Children's Home Society

NE

Subrecipient Monitoring Material Weakness Reporting

Management acknowledges that this finding was also reported in the prior fiscal year. Due to staffing changes within the finance department and competing operational priorities, the corrective actions previously planned were not fully implemented in time to ensure timely filing of the required repor...

Management acknowledges that this finding was also reported in the prior fiscal year. Due to staffing changes within the finance department and competing operational priorities, the corrective actions previously planned were not fully implemented in time to ensure timely filing of the required reports. Management recognized the importance of timely regulatory filings and has taken additional steps to strengthen internal processes and oversight. Significant staff turnover within the finance department during and after the audit period resulted in delays in preparing audit schedules and supporting documentation required for the completion of the related regulatory filings. In addition, formalized procedures and a compliance calendar for regulatory reporting deadlines were not fully implemented during the prior year. Finance Management will implement a financial compliance calendar to track all required regulatory reporting deadlines, including IRS Form 990, single audit and other financial reports. The calendar will include preparation, review, and submission deadlines to ensure reports are completed and filed in time. Finance management will coordinate with external auditors and tax preparers to support timely completion of filings. Responsible party: Finance Management Target Completion Date: June 30, 2026 Monitoring: The Finance Director will maintain and review the compliance calendar monthly to monitor upcoming deadlines and filing status. The CFDO will periodically review compliance with reporting requirements to ensure filings are completed within required timeframes.

View Audit 398306

Finding 1206278 (2024-001)

Material Weakness 2024

Nebraska Children's Home Society

NE

Subrecipient Monitoring Reporting Material Weakness

Management acknowledges this finding and recognizes the importance of maintaining adequate internal control over the preparation and review of accounting records. This finding was also reported in the prior fiscal year, however due to turnover within key finance leadership roles and limited staff ca...

Management acknowledges this finding and recognizes the importance of maintaining adequate internal control over the preparation and review of accounting records. This finding was also reported in the prior fiscal year, however due to turnover within key finance leadership roles and limited staff capacity and expertise during the audit period, the previously planned corrective actions were not fully implemented. While improvement began toward the end of Fiscal Year 2025 (FY25), management acknowledges that the implementation of strengthened internal control procedures will continue into Fiscal Year 2026 (FY26), as the newly established finance team further develops and formalizes these processes. The Finance Department experienced turnover within key finance leadership roles, which limited the department's capacity and expertise necessary to implement the corrective actions and process improvements identified in the prior year audit. The organization has since strengthened the finance department by hiring additional staff to support the implementation of improved internal controls, formalized procedures, and regulatory reporting processes. Finance leadership has implemented additional review procedures over the preparation of the accounting records including supervisory review of journal entries, documented monthly account reconciliations and a standardized month-end checklist. These procedures will help ensure accounting records are accurate, complete and reviewed timely. While improvements begin during the end of FY25, full implementation of these process improvements will continue into FY26 to ensure sustainable internal control practices and timely regulator reporting. Responsible party: Finance Management Target Completion Date: June 30, 2026 Monitoring: Management reviews the month end close calendar monthly to ensure all reconciliation, journal entries, and reporting are completed and documented. Finance management also reviews monthly financials with the program leaders during soft close.

View Audit 398306

Finding 1206271 (2024-005)

Material Weakness 2024

Cherrywood Village 094-Ee009-Np-Wah

ND

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

2024-005 – Reporting Contact Person Terry Hanson Corrective Action Plan Management recognizes the delayed submission of the 2024 audit to the Federal Audit Clearinghouse. To prevent recurrence, management is developing a compliance calendar and assigning responsibility for federal filing deadlines t...

2024-005 – Reporting Contact Person Terry Hanson Corrective Action Plan Management recognizes the delayed submission of the 2024 audit to the Federal Audit Clearinghouse. To prevent recurrence, management is developing a compliance calendar and assigning responsibility for federal filing deadlines to the Director of Finance. Regular progress reviews will ensure all audit deliverables are completed and submitted within the required ninemonth period. This corrective measure will improve accountability and ensure timely compliance with federal reporting standards. Planned Completion Date for CAP Immediately

View Audit 398304

Finding 1206269 (2024-004)

Material Weakness 2024

Cherrywood Village 094-Ee009-Np-Wah

ND

HUD Housing Programs Material Weakness

2024-004 – Reserve for Replacement Contact Person Terry Hanson Corrective Action Plan Management will request a waiver from HUD to cease deposits to the RFR Account until such time that the account falls below the HUD recommended minimum required deposit, per 4350.1. If waiver is not forthcoming, ma...

2024-004 – Reserve for Replacement Contact Person Terry Hanson Corrective Action Plan Management will request a waiver from HUD to cease deposits to the RFR Account until such time that the account falls below the HUD recommended minimum required deposit, per 4350.1. If waiver is not forthcoming, management will request that owner provide funding to RFR, until such time that the operating account balance reflects a positive balance and the property is able to deposit to RFR. Planned Completion Date for CAP Immediately

View Audit 398304

Finding 1206259 (2024-002)

Material Weakness 2024

County of Monroe, Pennsylvania

PA

Reporting

Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance · All Federal Programs Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2024, beyond the 9-month due date. As part of the County's year-end close, the...

Completion and Submission of Annual Single Audit – Significant Deficiency/Noncompliance · All Federal Programs Condition/Context: The County's Single Audit and reporting package was delayed for the year ended December 31, 2024, beyond the 9-month due date. As part of the County's year-end close, the Children and Youth federal revenues and expenditures were not timely reconciled between the programmatic reports and the general ledger leading to incomplete and inaccurate information being included in the County's general ledger system and incomplete information for the County’s Schedule of Expenditures of Federal Awards. The June 30, 2024 reconciliation was not completed until June 2025 and the December 31, 2024 reconciliation and necessary adjustments were not completed until October 2025. Cause: The Children and Youth fund reconciliations were not completed timely due to staffing limitations, which delayed the completion and filing of the County's December 31, 2024 Single audit and reporting package. Corrective Action Planned: In response to Finding 2024-002, the County is taking the following steps to ensure that these issues are rectified going forward. The issues regarding Children and Youth have been ongoing. The delay in the filing of the Single Audit was solely due to their lack of staffing and inability to complete their reconciliations and reporting timely. The Commissioners and Children & Youth Administration are well aware of the lack of staff and are working towards hiring individuals to complete the necessary tasks. The County continues to work with a sub-contractor in an effort to free up time of the full-time staff and assist with preparation and submission of monthly and quarterly reporting. Controller, Erik Diemer, Fiscal Director, Jennifer Barclay, County Commissioners and Director of C & Y are providing all available resources to assist the Fiscal Department of Children and Youth. Vacant positions in the Department have been filled, and future reconciliations will be timely.

View Audit 398236

Finding 1206241 (2024-004)

Material Weakness 2024

Ramsey County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Janelle White – Controller Health and Wellness Service Team Melody Santana-Marty – Controller Community Services and Supports Corrective Action Pla...

Finding Number: 2024-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Janelle White – Controller Health and Wellness Service Team Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality controls specific to the Medicaid program, will be reviewed and updated. Department-wide communication to staff regarding the importance of complete and adequate supporting documentation in the case file prior to case approval has been implemented and will continue on an ongoing basis. This communication will include guidance on how to determine whether documentation is sufficient, along with examples of acceptable support. At a minimum, required documentation will include: • Documentation verifying citizenship. • Examples of properly completed applications. • Reconciliation of the income verification in MAXIS and the documentation in the case file. • Reconciliation of the asset verification in MAXIS and the documentation in the case file. The Quality Assurance review process and Corrective Action Plan have been documented and communicated to provide guidance for new staff, serve as refresher training for existing staff, and ensure that appropriate actions are consistently followed. This documentation will be reviewed and revised as necessary to maintain compliance and consistency across the department. Supervisory review has been implemented for new hires. When issues are identified with current staff, enhanced review strategies and procedures will be applied to ensure required documentation is properly reviewed prior to case approval. Supervisors will conduct periodic reviews of case files to ensure that all required documentation is on file. If errors are identified and overpayments occur, the Department will follow established protocols of the Minnesota Department of Human Services regarding the identification, reporting, and recovery of overpayments. Anticipated Completion Date: 06/10/2026

View Audit 398206

Finding 1206240 (2024-003)

Material Weakness 2024

Ramsey County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-003 Finding Title: Eligibility and Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Janelle White – Controller Health and Wellness Service Team Melody Santana-Marty – Controller Commun...

Finding Number: 2024-003 Finding Title: Eligibility and Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Janelle White – Controller Health and Wellness Service Team Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality control review checklists, specific to each program area, will be reviewed and updated, and additional controls will be developed to ensure that required documentation is obtained and maintained. Department-wide communication to staff regarding the importance of complete and adequate supporting documentation in the case file prior to case approval has been implemented and will continue on an ongoing basis. This communication will include guidance on how to determine whether supporting documentation is sufficient, along with examples of acceptable documentation. At a minimum, required documentation will include: • Documentation verifying client eligibility for the key eligibility-determining factors. • Evidence of the verification process recorded in MAXIS. • Documentation confirming that child support files have been reviewed and updated for non-cooperation, as applicable. Supervisors will conduct periodic reviews of case files to ensure that all required documentation is on file. Anticipated Completion Date: June 30, 2026

View Audit 398206

Corrective Action Plans

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