Corrective Action Plans

Finding 1202935 (2025-001)

Material Weakness 2025

NC

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

We acknowledge the finding 2025-001 regarding the untimely reporting to the NSLDS and understand the importance of adhering to the prescribed reporting timelines to ensure that student loan and grant information is accurate and up-to-date. We take this matter seriously and are committed to rectifyin...

We acknowledge the finding 2025-001 regarding the untimely reporting to the NSLDS and understand the importance of adhering to the prescribed reporting timelines to ensure that student loan and grant information is accurate and up-to-date. We take this matter seriously and are committed to rectifying the situation as quickly as possible. Root Cause: It was discovered that the student records did not update correctly from the transmittal. Corrective Actions: - Transmit end of term file and degree verify file to National Student Clearinghouse (NSC). - After the file has been processed, we manually check each student record to ensure that the student's status is updated correctly. - After the next NSLDS report is processed by the NSC, we manually check each student record to ensure that the proper status has been reported to the NSLDS. Conclusion: We take the findings of the audit seriously and are committed to improving our processes and addressing the root causes of late reporting. The corrective actions outlined above are designed to prevent recurrence of this issue, ensure compliance with NSLDS reporting deadlines, and improve overall reporting accuracy and timeliness. Linda Fleischman Registrar PO Box 7323 (704) 406-4263 lfleischman@gardner-webb.edu

View Audit 396195

Finding 1202933 (2025-001)

Material Weakness 2025

Hamilton College

NY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan: The College will implement a process to verify the enrollment update changes have taken effect on the NSLDS website. The registrar’s office will verify the student status updates for a sample size of 15% of the overall batch population for any given month’s transmission withi...

Corrective Action Plan: The College will implement a process to verify the enrollment update changes have taken effect on the NSLDS website. The registrar’s office will verify the student status updates for a sample size of 15% of the overall batch population for any given month’s transmission within the 60-day required timeframe. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented in Spring 2026.

View Audit 396193

Finding 1202931 (2025-001)

Material Weakness 2025

County of Solano

CA

Eligibility Material Weakness

Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Pass‐through: California Department of Health Care Services Award No. and Year: 2305CA5MAP, 2505CA5MAP,1946001347 A7, 2024/2025 Compliance Requirement: Eligibility...

Federal Agency: U.S. Department of Health and Human Services Program/Cluster: Medicaid Cluster Federal Assistance Listing Number: 93.778 Pass‐through: California Department of Health Care Services Award No. and Year: 2305CA5MAP, 2505CA5MAP,1946001347 A7, 2024/2025 Compliance Requirement: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Views of Responsible Officials and Corrective Action Plan: Solano County agrees that eligibility determinations and redeterminations including obtaining documentation and verifications should be performed annually to determine if individuals are eligible in accordance with the compliance requirements of the program. Medicaid Cluster – In-Home Supportive Services (IHSS) There are overdue redeterminations in our system due to the increasing need for IHSS services in Solano County and prioritization of the CDSS IHSS July 1, 2025 compliance mandate for 100% timely redeterminations for Community First Choice Option (CFCO) IHSS clients to prevent fiscal penalties. While we have reached 99% compliance for the IHSS CFCO clients, this has resulted in delays evaluating non-CFCO IHSS clients. In addition, we experienced uncovered caseloads related to Social Worker job transition or leave, more fair hearings and the growing complexity of our client population requiring more case management and re-evaluations throughout the year. We continue to review our IHSS workflow to develop efficiencies to maximize client service delivery. We monitor the performance of our IHSS Social Workers with a standard expectation of monthly client eligibility determinations and redeterminations. This performance management plan has contributed to successfully meeting several of our state compliance markers. Lastly, we continue to participate in State level discussions related to advocacy and increased IHSS administrative funding to support the growing number of IHSS clients. Medicaid Cluster – Medical Assistance The Employment and Eligibility division continues to monitor the performance of eligibility staff and build efficiencies into processes to increase processing timeliness. We recently developed a Customer Reporting Status dashboard that monitors all incomplete redeterminations and periodic reports for timeliness, which will be an effective tool for staff to monitor redetermination processing in order to meet our mandated compliance timelines. In addition, we are in the process of transitioning to a new business model for eligibility staff that perform annual redeterminations. We anticipate that this updated model will streamline workflows and enable staff to complete redeterminations with greater efficiency and timeliness. Responsible Individual(s): Dr. Cameron Kaiser, Chief Deputy Director, Health Officer Gwendolyn Gill, Health Services Administrator Alicia Jones, Deputy Director Health and Social Services Employment and Eligibility Programs Daniel Horel, Employment and Eligibility Administrator Anticipated Completion Date: July 1, 2026

View Audit 396191

Finding 1202929 (2025-005)

Material Weakness 2025

Housing Authority of the City of Greensboro

NC

Procurement, Suspension & Debarment

2025-005 ALN 14.850 – Public Housing Operating Fund – Procurement, Suspension and Debarment The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khris...

2025-005 ALN 14.850 – Public Housing Operating Fund – Procurement, Suspension and Debarment The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026

View Audit 396190

Finding 1202928 (2025-004)

Material Weakness 2025

Housing Authority of the City of Greensboro

NC

HUD Housing Programs

2025-004 ALN 14.850 – Public Housing Operating Fund – Special Test – Depository Agreements The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khrist...

2025-004 ALN 14.850 – Public Housing Operating Fund – Special Test – Depository Agreements The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026

View Audit 396190

Finding 1202927 (2025-003)

Material Weakness 2025

Housing Authority of the City of Greensboro

NC

Allowable Costs / Cost Principles

2025-003 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Disbursements The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian A...

2025-003 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Disbursements The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026

View Audit 396190

Finding 1202926 (2025-002)

Material Weakness 2025

Housing Authority of the City of Greensboro

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles HUD Housing Programs

2025-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. ...

2025-002 ALN 14.850 – Public Housing Operating Fund – Allowable Costs – Bonus/Incentive Payments The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026

View Audit 396190

Finding 1202925 (2025-001)

Material Weakness 2025

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

2025-001 ALN 14.850 – Public Housing Operating Fund – Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Dire...

2025-001 ALN 14.850 – Public Housing Operating Fund – Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026

View Audit 396190

Finding 1202924 (2025-005)

Material Weakness 2025

One City Schools, Inc.

WI

Material Weakness Period of Performance Matching / Level of Effort / Earmarking § 200.303

2025-005 US Department of Education Material Weakness in Internal Control over Compliance and Other Matter Period of Performance Auditor's Recommendation: We recommend that the Organization maintain effective internal controls over period of performance requirements Corrective Action: One City under...

2025-005 US Department of Education Material Weakness in Internal Control over Compliance and Other Matter Period of Performance Auditor's Recommendation: We recommend that the Organization maintain effective internal controls over period of performance requirements Corrective Action: One City understand the requirements for expenditure of grant funds in the proper period and will work more closely with the funders to ensure that documentation exists when a no cost extension is needed. The new Chief Financial Officer will monitor compliance with the policy and ensure proper documentation exists in the grant management system. Responsible for Corrective Action: Scott R Haumersen CPA, CGMA Shaumersen@onecityschools.org 608-575-4950 Anticipated Completion Date: June 30th, 2026

View Audit 396186

Finding 1202923 (2025-004)

Material Weakness 2025

One City Schools, Inc.

WI

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303

2025--004 US Department of Education Material Weakness in Internal Control over Compliance and Other Matter Cash Management Auditor's Recommendation: One City Schools, Inc. should implement appropriate internal controls for reviewing funding claims prior to submission. Corrective Action: One City ad...

2025--004 US Department of Education Material Weakness in Internal Control over Compliance and Other Matter Cash Management Auditor's Recommendation: One City Schools, Inc. should implement appropriate internal controls for reviewing funding claims prior to submission. Corrective Action: One City adopted a new grants management process which requires that all submitted claims are reviewed and signed by two responsible officials. Evidence of approvals will be maintained in the electronic grant files. In addition, One City has developed a training tool so that all staff who have grant claiming authority must participate in the training. The new Chief Financial Officer will monitor compliance with the policy and ensure proper documentation exists. Responsible for Corrective Action: Scott R Haumersen CPA, CGMA Shaumersen@onecityschools.org 608-575-4950 Anticipated Completion Date: June 30th, 2026

View Audit 396186

Finding 1202922 (2025-003)

Material Weakness 2025

One City Schools, Inc.

WI

Procurement, Suspension & Debarment § 200.214

2025-003 US Department of Education Material Weakness in Internal Control over Compliance Material Noncompliance Suspension and Debarment Auditor's Recommendation: We recommend that the Organization maintain effective internal controls over suspension and debarment requirements. Corrective Action: O...

2025-003 US Department of Education Material Weakness in Internal Control over Compliance Material Noncompliance Suspension and Debarment Auditor's Recommendation: We recommend that the Organization maintain effective internal controls over suspension and debarment requirements. Corrective Action: One City adopted a new procurement policy with thresholds for suspension and debarment procedures and while it was implemented, documentation that the procedures were performed were lacking. In addition, One City has developed a training tool so that all staff who have purchasing authority must participate in the training and understand the requirements to document this procedure. The new Chief Financial Officer will monitor compliance with the policy and ensure proper documentation exists Responsible for Corrective Action: Scott R Haumersen CPA, CGMA Shaumersen@onecityschools.org 608-575-4950 Anticipated Completion Date: June 30th, 2026

View Audit 396186

Finding 1202921 (2025-002)

Material Weakness 2025

One City Schools, Inc.

WI

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking § 200.317 § 200.327

2025-002 US Department of Education Material Weakness in Internal Control over Compliance Material Noncompliance Procurement Auditor's Recommendation: We recommend that the Organization maintain effective internal controls over procurement requirements. Corrective Action: One City adopted a new proc...

2025-002 US Department of Education Material Weakness in Internal Control over Compliance Material Noncompliance Procurement Auditor's Recommendation: We recommend that the Organization maintain effective internal controls over procurement requirements. Corrective Action: One City adopted a new procurement policy and while it was implemented, documentation that the procedures were performed were lacking. In addition, One City has developed a training tool so that all staff who have purchasing authority must participate in the training. The new Chief Financial Officer will monitor compliance with the policy and ensure proper documentation exists Responsible for Corrective Action: Scott R Haumersen CPA, CGMA Shaumersen@onecityschools.org 608-575-4950 Anticipated Completion Date: June 30th, 2026

View Audit 396186

Finding 1202920 (2025-048)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring § 200.332

Finding Number: 2025-048 Planned Corrective Action: To strengthen internal controls and ensure consistent documentation of monitoring activities, the Agency has implemented the following measures: • Enhanced monitoring tracking tools to ensure all subrecipients are captured within the monitoring sch...

Finding Number: 2025-048 Planned Corrective Action: To strengthen internal controls and ensure consistent documentation of monitoring activities, the Agency has implemented the following measures: • Enhanced monitoring tracking tools to ensure all subrecipients are captured within the monitoring schedule and completion status is clearly documented. • Implemented additional supervisory review checkpoints to verify that risk assessments and monitoring documentation are completed prior to grant closeout. • Standardized monitoring documentation procedures to ensure monitoring activities are consistently recorded within program records. • Reinforced staff training regarding monitoring documentation requirements and alignment with 2 CFR §200.332. These measures will ensure monitoring activities are both performed and clearly documented for all subrecipients in accordance with Federal requirements. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Chanda Jenkins

View Audit 396183

Finding 1202908 (2025-047)

Material Weakness 2025

Liberty County District School Board

FL

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding Number: 2025-047 Planned Corrective Action: To strengthen internal controls, enhance record tracking, and ensure reconciliation of records within FFATA, the Agency has implemented the following measure: Subrecipient agreements are executed through the Division of Emergency Management Enterpr...

Finding Number: 2025-047 Planned Corrective Action: To strengthen internal controls, enhance record tracking, and ensure reconciliation of records within FFATA, the Agency has implemented the following measure: Subrecipient agreements are executed through the Division of Emergency Management Enterprise Solution (DEMES). The Agency has developed a new monthly report within DEMES that identifies all agreements executed within the preceding 30 days. The Office of Procurement and Contract Management will manually reconcile this report against FFATA entries to ensure Federal reporting requirements are met. Anticipated Completion Date: 4/1/2026 Responsible Contact Person: Tara Walters

View Audit 396183

Finding 1202896 (2025-046)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring

Finding Number: 2025-046 Planned Corrective Action: The Florida Department of Children and Families (Department) acknowledges the finding regarding subrecipient risk assessment and monitoring requirements. The Department recognizes the requirements set forth in 45 CFR 75.352(b) and (d) and section 4...

Finding Number: 2025-046 Planned Corrective Action: The Florida Department of Children and Families (Department) acknowledges the finding regarding subrecipient risk assessment and monitoring requirements. The Department recognizes the requirements set forth in 45 CFR 75.352(b) and (d) and section 402.7305(4), Florida Statutes, which require pass-through entities to evaluate each subrecipient’s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward and to conduct monitoring activities commensurate with the assessed level of risk. As the single state authority for mental health and substance use disorders the Department is reassessing aspects of its monitoring processes and allocating resources to strengthen oversight of subawards. The Department conducts oversight activities across multiple offices, including financial and programmatic monitoring, contract manager oversight, and administrative compliance reviews, to support accountability and compliance. There are ongoing efforts focused on evaluating approaches to implement documented risk assessments and monitoring activities that incorporate administrative, fiscal, and programmatic considerations, as applicable, and support development of risk-informed monitoring schedules and improved documentation of oversight activities. Specifically, the Department will conduct administrative, fiscal, and programmatic monitoring using appropriate monitoring tools. The Department will develop a monitoring schedule for each Managing Entity. Monitoring of each Managing Entity will be based on a comprehensive risk assessment that examines the risk of noncompliance with subaward programmatic and fiscal requirements. Anticipated Completion Date: 6/30/2027 Responsible Contact Person: Heather Allman, Chief of Policy Services & Contracts

View Audit 396183

Finding 1202885 (2025-025)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring Reporting

Finding Number: 2025-025 Planned Corrective Action: DCF Revenue Management will collaborate with the Office of Contracted Client Services and Information Technology (IT) to address FFATA reporting deficiencies. DCF will evaluate and strengthen Post Award Notice (PAN) data management processes that s...

Finding Number: 2025-025 Planned Corrective Action: DCF Revenue Management will collaborate with the Office of Contracted Client Services and Information Technology (IT) to address FFATA reporting deficiencies. DCF will evaluate and strengthen Post Award Notice (PAN) data management processes that support FFATA reporting, reduce reliance on manual data entry where feasible, strengthen coordination between and enhance staff training on federal FFATA requirements to improve reporting accuracy and reporting controls. Improvements and enhancements to ensure timely notification of subaward executions and amendments will include: • Automated or system-based notification workflows will be implemented, where feasible, to reduce reliance on manual communication between Budget, Contract Managers, and Revenue Management. • Contract Administration will reinforce internal procedures requiring prompt submission of executed subawards and amendments by Contract Managers and their supervisors. • Targeted training will be provided to Contract Managers on FFATA reporting triggers, including distinctions between total subaward amounts and expenditures, to address the misunderstanding identified in the audit by a sub-office in Administration. DCF will also enhance and expand monitoring tools, maintain ongoing reporting training, and strengthen internal communication to ensure compliance with federal regulations and reduce the time between subaward issuance and reporting in FSRS (SAM.gov). The Department has set an implementation completion target date of September 30, 2026, for development, testing, approval, updating procedures, and training on reports and federal requirements. Anticipated Completion Date: 09/30/2026 Responsible Contact Person: Crystal Sims, Chief of Revenue Management

View Audit 396183

Finding 1202874 (2025-045)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring

Finding Number: 2025-045 Planned Corrective Action: FDOH will be required to utilize Microsoft Planner to ensure timely completion of all required monitoring activities and issuance of management decisions. This will allow for multi-level leadership notification and visibility of monitoring activity...

Finding Number: 2025-045 Planned Corrective Action: FDOH will be required to utilize Microsoft Planner to ensure timely completion of all required monitoring activities and issuance of management decisions. This will allow for multi-level leadership notification and visibility of monitoring activity status. Additionally, the utilization of this platform will engage various levels of leadership to provide the required management decisions. Anticipated Completion Date: June 1, 2026 Responsible Contact Person: Chrystal Thompson 20

View Audit 396183

Finding 1202859 (2025-044)

Material Weakness 2025

Liberty County District School Board

FL

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2025-044 Planned Corrective Action: The Earmarking Expenditure Worksheet is an annual report that is prepared by the Bureau of Communicable Diseases utilizing data extracted from Patient Care Fiscal Monitoring and Reporting System along with the Florida Accounting Information Resourc...

Finding Number: 2025-044 Planned Corrective Action: The Earmarking Expenditure Worksheet is an annual report that is prepared by the Bureau of Communicable Diseases utilizing data extracted from Patient Care Fiscal Monitoring and Reporting System along with the Florida Accounting Information Resource (FLAIR) expenditure/indirect data to provide cost by services for each earmark. Currently, FLAIR does not provide this level of detail by service and due to the limitations within the report, the Bureau of Communicable Diseases must adjust within the report to offset earmarks to reflect the use of federal funding expended in the program by the total federal authorized amount. The Department is working to enhance its processes and procedures to ensure there are adequate controls in place to validate that figures reported in the federal system are reconciled to FLAIR expenditures while identifying ways to meet the federal reporting requirements before reports are submitted. Additionally, the Department is working to ensure that documents/ data documents/data used to complete the report are maintained in a central repository with adequate procedures so that reported figures are memorialized. Anticipated Completion Date: June 1, 2026 Responsible Contact Person: Chrystal Thompson

View Audit 396183

Finding 1202844 (2025-043)

Material Weakness 2025

Liberty County District School Board

FL

Eligibility Reporting Significant Deficiency

Finding Number: 2025-043 Planned Corrective Action: Supervisors will be required to submit an email for employees whose scope of work requires access to the Florida Ryan White Portal (FL RW Portal) with all required documents to a designated inbox. The email and forms will be evaluated and approved ...

Finding Number: 2025-043 Planned Corrective Action: Supervisors will be required to submit an email for employees whose scope of work requires access to the Florida Ryan White Portal (FL RW Portal) with all required documents to a designated inbox. The email and forms will be evaluated and approved before the user is added to the FL RW Portal. Additionally, the employee gaining access or having access removed, will be logged with a time stamp and signoff of the employee providing/removing access. The onboarding/offboarding instructions will instruct all supervisors to submit an email for separated employees within one business day of separation requesting access removal from the FL RW Portal. In addition, there will be a process added to conduct quarterly reviews of user access to ensure employees have appropriate access. Anticipated Completion Date: June 1, 2026 Responsible Contact Person: Chrystal Thompson

View Audit 396183

Finding 1202829 (2025-042)

Material Weakness 2025

Liberty County District School Board

FL

Reporting Special Tests & Provisions Significant Deficiency

Finding Number: 2025-042 Planned Corrective Action: FAHCA added a comparison of MLR information with the annual audited financial report required under 42 CFR section 438.3(m) on the MLR Exhibit tab on the ASR template. MLR comparison was added on April 10, 2024, and plans were notified by email on ...

Finding Number: 2025-042 Planned Corrective Action: FAHCA added a comparison of MLR information with the annual audited financial report required under 42 CFR section 438.3(m) on the MLR Exhibit tab on the ASR template. MLR comparison was added on April 10, 2024, and plans were notified by email on April 17, 2024. The effective reporting date for the new MLR implementation went into effect on July 1, 2024. The 2024 audited ASR, issued in September 2025, includes MLR comparison. Anticipated Completion Date: Completed on September 1, 2025 Responsible Contact Person: Mercedes Bosque

View Audit 396183

Finding 1202785 (2025-041)

Material Weakness 2025

Liberty County District School Board

FL

Reporting Special Tests & Provisions Significant Deficiency

Finding Number: 2025-041 Planned Corrective Action: FAHCA management will enhance controls to ensure that all identified overpayments are timely reported to CMS for refunding of overpayments on Form CMS-64 in accordance with Federal regulations. Anticipated Completion Date: December 31, 2026 Respons...

Finding Number: 2025-041 Planned Corrective Action: FAHCA management will enhance controls to ensure that all identified overpayments are timely reported to CMS for refunding of overpayments on Form CMS-64 in accordance with Federal regulations. Anticipated Completion Date: December 31, 2026 Responsible Contact Person: Kimberly Jordan

View Audit 396183

Finding 1202741 (2025-040)

Material Weakness 2025

Liberty County District School Board

FL

Special Tests & Provisions Eligibility Material Weakness

Finding Number: 2025-040 Planned Corrective Action: Risk-Based Screenings – Death Master File (DMF): The Agency continues to make incremental improvements in its use of the SSA DMF during provider enrollment and re-enrollment. To achieve further progress and resolve this finding, the Agency is evalu...

Finding Number: 2025-040 Planned Corrective Action: Risk-Based Screenings – Death Master File (DMF): The Agency continues to make incremental improvements in its use of the SSA DMF during provider enrollment and re-enrollment. To achieve further progress and resolve this finding, the Agency is evaluating additional opportunities and taking steps to leverage the Enterprise Data Warehouse and other Medicaid infrastructure tools during these processes. The Agency will also explore the use of these tools to support realtime checks related to Risk-Based Screenings – NPPES and to enhance the review and resolution of LEIE and SAM matches. Anticipated Completion Date: June 2027 Responsible Contact Person: Nancy Massey

View Audit 396183

Finding 1202697 (2025-039)

Material Weakness 2025

Liberty County District School Board

FL

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2025-039 Planned Corrective Action: To proactively address these issues, FAHCA has taken several steps to improve efficiency and survey scheduling accuracy. The Quality Assurance and Performance Improvement Protocol, revised in 2024, has enhanced tracking measures to better identify ...

Finding Number: 2025-039 Planned Corrective Action: To proactively address these issues, FAHCA has taken several steps to improve efficiency and survey scheduling accuracy. The Quality Assurance and Performance Improvement Protocol, revised in 2024, has enhanced tracking measures to better identify and prioritize surveys requiring scheduling. Both management and schedulers participated in targeted training sessions held in August 2024 and December 2024. In addition, Monthly Scheduler calls are conducted to provide ongoing guidance and support to field offices regarding scheduling needs and best practices. Furthermore, scheduling workload updates are reviewed every two weeks during Bureau Call Meetings with schedulers and managers to ensure continual monitoring of survey scheduling needs and progress. This improvement reflects the commitment of staff and leadership to proactively respond to challenges and implement strategies that advance the agency’s overall performance. Anticipated Completion Date: September 15, 2026 Responsible Contact Person: Mary Maloney

View Audit 396183

Finding 1202653 (2025-038)

Material Weakness 2025

Liberty County District School Board

FL

Eligibility Reporting Material Weakness

Finding Number: 2025-038 Planned Corrective Action: FDCF will evaluate its manual closure process and if necessary, make adjustments to ensure appropriate action is taken when a manual review is required. Anticipated Completion Date: December 31, 2026 Responsible Contact Person: Tera Bivens, Directo...

Finding Number: 2025-038 Planned Corrective Action: FDCF will evaluate its manual closure process and if necessary, make adjustments to ensure appropriate action is taken when a manual review is required. Anticipated Completion Date: December 31, 2026 Responsible Contact Person: Tera Bivens, Director of Programs & Policy Julie Reed, Chief of Policy

View Audit 396183

Finding 1202609 (2025-037)

Material Weakness 2025

Liberty County District School Board

FL

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Special Tests & Provisions

Finding Number: 2025-037 Planned Corrective Action: When accessing FMMIS, State users must connect through the State’s network, which includes the required security controls. To further improve access controls the Agency is currently implementing a cloud-based identity and access management service ...

Finding Number: 2025-037 Planned Corrective Action: When accessing FMMIS, State users must connect through the State’s network, which includes the required security controls. To further improve access controls the Agency is currently implementing a cloud-based identity and access management service that provides multi-factor authentication. Anticipated Completion Date: December 2026 Responsible Contact Person: Nancy Massey

View Audit 396183

Corrective Action Plans

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