Corrective Action Plans

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FINDING 2025-004 Finding Subject: Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Fredrick Vaughn, Food Service Director Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chs...
FINDING 2025-004 Finding Subject: Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Fredrick Vaughn, Food Service Director Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com fvaughn@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The food service director will prepare the daily meal counts from the POS system and create a claim summary sheet. This sheet will show the total reimbursable breakfasts, lunches and total enrollment for the month. Included with this will be a monthly POS summary report showing these counts. This report will be reviewed and signed by the treasurer and the food service director. After the review the treasurer will submit the claim in the IDOE CNP web portal. Anticipated Completion Date: This will be implemented for the February 2026 claim.
FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Fredrick Vaughn, Food Service Director Contact Phone Number ...
FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Fredrick Vaughn, Food Service Director Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com fvaughn@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The monthly review process will include detailed ledgers with receipts and invoices provided. The business manager and food service director will review 2CFR 200.403. The business manager or treasurer will review five random line items and trace them back to the source document. The monthly review will be signed by the business manager, food service director and treasurer. Anticipated Completion Date: This will be implemented with the February 2026 monthly review process.
Disaster Grants –Public Assistance (Presidentially Declared Disasters) (97.036) COVID-19 Disaster Grants –Public Assistance (Presidentially Declared Disasters) (97.036) State Agency: Department of Law and Public Safety Federal Agency: U.S. Department of Homeland Security Disaster Grants –Public Assi...
Disaster Grants –Public Assistance (Presidentially Declared Disasters) (97.036) COVID-19 Disaster Grants –Public Assistance (Presidentially Declared Disasters) (97.036) State Agency: Department of Law and Public Safety Federal Agency: U.S. Department of Homeland Security Disaster Grants –Public Assistance (Presidentially Declared Disasters) (97.036) COVID-19 Disaster Grants –Public Assistance (Presidentially Declared Disasters) (97.036) State Agency: Department of Law and Public Safety Federal Agency: U.S. Department of Homeland Security Reporting - Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The Department of Law and Public Safety (DLPS) acknowledges that certain FFATA reports for awards obligated in prior fiscal years were not submitted on time due to technical issues with the FEMA system, which prevented timely reporting. These technical issues have since been resolved. The DLPS has been in full compliance with FFATA reporting requirements since August 2024. COMPLETION DATE/ CONTACT PERSON & PHONE# Fiscal Year 2024 and Ongoing Salvatore Marcello (609) 882-2000 ext.3046 Salvatore.Marcello@njsp.gov
Block Grants for Prevention and Treatment of Substance Abuse (93.959) COVID-19 –Block Grants for Prevention and Treatment of Substance Abuse (93.959) State Agency: Department of Human Services Federal Agency: U.S. Department of Health and Human Services Reporting – Federal Funding Accountability and...
Block Grants for Prevention and Treatment of Substance Abuse (93.959) COVID-19 –Block Grants for Prevention and Treatment of Substance Abuse (93.959) State Agency: Department of Human Services Federal Agency: U.S. Department of Health and Human Services Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) does not dispute the FFATA upload dates for three (3) of the thirteen (13) subawards tested, but it disputes that such uploads were untimely. One subaward was uploaded only seven (7) days late. DMHAS submits that it substantially complied, no finding should issue and no corrective action is required in that instance. The two (2) remaining awards at issue were funded with the ARPA Block Grant. On March 24, 2025, U.S. DHHS took unprecedented action and issued a notice of early termination of ARPA funding, purportedly for cause because the Covid-19 health emergency had ended. The notice of early termination and subsequent, revised Notice of Award (NOA), required DMHAS to cease all activities. It also sought to revise the original grant terms, retroactive to the original September 1, 2021 project start date. By way of example, the revised NOA also includes new conditions and certifications required to draw down federal funds. DMHAS complied with the notice of early termination and immediately ceased all activities; it stopped issuing subaward letters, it ceased all subaward uploads into its Contract Information Management System, it stopped all reimbursements, and it stopped all FFATA uploads pending or in process. Also in response to the abrupt early termination of funding, DMHAS issued “stop work” orders to all impacted agencies and advised that there was no assurance of reimbursement as of the effective date of notice. Shortly thereafter, DMHAS joined numerous other State authorities and filed a formal complaint in federal district court, alleging that the early termination was unlawful and caused the States irreparable harm. On April 5, 2025, the court entered a temporary injunction and scheduled a hearing for preliminary injunctive relief. U.S. DHHS moved for reconsideration. Several weeks later, the Court entered a preliminary injunction enjoining the enforcement of the early termination of ARPA until further order of the Court. The cessation of FFATA uploads from the March termination to the receipt of injunctive relief was necessary to: 1. Maintain strict compliance with the revised NOA terms and conditions, including the written obligation to cease all activities; 2. Maintain strict compliance with the revised NOA terms and conditions, by issuing “stop work” orders; 3. Ensuring DMHAS’s “stop work” orders were not superseded by FFATA uploads or USA.Spending publications while the request for injunctive relief was pending, so no individual or entity (including the US Office of the Attorney General, US DHHS, or subawardee) could construe the upload as renewed authority to continue to expend funds through subaward end date; 4. Fully protect the prosecution of DMHAS’s claims in the pending, federal litigation, as well as DMHAS’s defenses; and 5. Mitigate DMHAS and subawardee damages in the underlying litigation. Based on the unprecedented early termination of block grant funding and ensuing litigation, DMHAS submits that the timeline to complete FFATA uploads was stayed. Such determination is consistent with the Court’s preliminary injunction, which makes clear that U.S. DHHS immediately treat any actions taken to implement or enforce the early funding terminations, as null and void and rescinded. Therefore, DMHAS should not be issued a FFATA finding that relates directly to the revised NOAs or the direction to cease all activities, and under these extraordinary circumstances, the uploads in question should be classified as non-reportable and immaterial, with no corrective action required. COMPLETION DATE/ CONTACT PERSON & PHONE# January 1,2025 Gordon Horvath, CFO (609) 544-6817 Gordon.Horvath@dhs.nj.gov John Fogliano, Deputy CFO (609) 438-4278 John.Fogliano@dhs.nj.gov
Social Services Block Grant (93.667) State Agency: Department of Children and Families Federal Agency: U.S. Department of Health and Human Services Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The Department of Chil...
Social Services Block Grant (93.667) State Agency: Department of Children and Families Federal Agency: U.S. Department of Health and Human Services Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The Department of Children and Families (DCF) will conduct a thorough review of its current procedures to ensure that all required subawards are reported in a timely manner to SAM.gov (System for Award Management). Specifically, DCF will verify that each subaward is reported no later than the end of the month following the month in which the award is issued or upon the allocation of funding to subrecipients. This review will include evaluating existing protocols for subaward reporting to identify any gaps or areas for improvement and implementing regular monitoring and compliance checks to verify that subawards are being reported accurately and timely. COMPLETION DATE/ CONTACT PERSON & PHONE# March 31, 2026 Steven M. Dodson (609)-888-7555 Steven.Dodson@dcf.nj.gov
Child Care and Development Fund Cluster (93.575, 93.596) COVID-19 Child Care and Development Fund Cluster (93.575, 93.596) State Agency: Department of Human Services Federal Agency: U.S. Department of Health and Human Services Reporting – Federal Financial Accountability and Transparency Act (FFATA)...
Child Care and Development Fund Cluster (93.575, 93.596) COVID-19 Child Care and Development Fund Cluster (93.575, 93.596) State Agency: Department of Human Services Federal Agency: U.S. Department of Health and Human Services Reporting – Federal Financial Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The New Jersey Department of Human Services’ Division of Family Development (DHD/DFD) has taken significant steps to ensure the effective management of FFATA (Federal Funding Accountability and Transparency Act) data. DHD/DFD has appointed qualified personnel dedicated to the accurate reporting of FFATA information. All appointed personnel have undergone comprehensive training programs designed to equip them with the knowledge and skills required for accurate entry and maintenance of FFATA data. DHD/DFD and its internal units will work in close coordination to manage, review, and validate FFATA submissions. COMPLETION DATE/ CONTACT PERSON June 30, 2026 Robert Hughes (609) 584-4041 Robert.Hughes@dhs.nj.gov
Temporary Assistance for Needy Families (93.558) State Agency: Department of Human Services Federal Agency: U.S. Department of Health and Human Services Reporting – Federal Financial Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The New Jersey ...
Temporary Assistance for Needy Families (93.558) State Agency: Department of Human Services Federal Agency: U.S. Department of Health and Human Services Reporting – Federal Financial Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The New Jersey Department of Human Services’ Division of Family Development (DHD/DFD) has taken significant steps to ensure the effective management of FFATA (Federal Funding Accountability and Transparency Act) data. DHD/DFD has appointed qualified personnel dedicated to the accurate reporting of FFATA information. All appointed personnel have undergone comprehensive training programs designed to equip them with the knowledge and skills required for the accurate entry and maintenance of FFATA data. DHD/DFD and its internal units will work in close coordination to manage, review, and validate FFATA submissions. COMPLETION DATE/ CONTACT PERSON June 30, 2026 Robert Hughes (609) 584-4041 Robert.Hughes@dhs.nj.gov
Covid-19 - Coronavirus Capital Projects Funds (21.029) State Agency: Department of Community Affairs Federal Agency: U.S. Department of the Treasury Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The Department of Com...
Covid-19 - Coronavirus Capital Projects Funds (21.029) State Agency: Department of Community Affairs Federal Agency: U.S. Department of the Treasury Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The Department of Community Affairs (DCA) has effectively executed a comprehensive corrective action plan to address and rectify findings related to the Federal Funding Accountability and Transparency Act (FFATA). The issue of late FFATA submissions was originally identified in the Single Audit for fiscal year 2024. In recognition of the overlap, DCA undertook all necessary updates and enhancements to its reporting processes prior to the fiscal year 2025 audit. The findings persisted into fiscal year 2025 due to the inability to make retroactive changes in SAM.gov for past updates. To mitigate this, the department has implemented robust protocols and systems designed to ensure the accuracy and timeliness of future financial disclosures, thereby preventing the recurrence of similar issues. COMPLETION DATE/ CONTACT PERSON & PHONE# June 01, 2025 Vera Ricciardi 609-930-1479 VeraEllen.Ricciardi@dca.nj.gov
Workforce Innovation and Opportunity Act (WIOA) Cluster (17.258, 17.259, 17.278) State Agency: Department of Labor and Workforce Development Federal Agency: U.S. Department of Labor Workforce Innovation and Opportunity Act (WIOA) Cluster (17.258, 17.259, 17.278) State Agency: Department of Labor and...
Workforce Innovation and Opportunity Act (WIOA) Cluster (17.258, 17.259, 17.278) State Agency: Department of Labor and Workforce Development Federal Agency: U.S. Department of Labor Workforce Innovation and Opportunity Act (WIOA) Cluster (17.258, 17.259, 17.278) State Agency: Department of Labor and Workforce Development Federal Agency: U.S. Department of Labor Subrecipient Monitoring VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The New Jersey Department of Labor and Workforce Development’s (DLWD) Workforce Division will review and enhance internal controls and procedures in accordance with 2CFR 200.303 to ensure that all required federal award information is included in its subawards. Additionally, DLWD will monitor all subrecipients to verify they are audited as required under Subpart F of the Uniform Guidance. COMPLETION DATE/ CONTACT PERSON & PHONE# August 31, 2026 Baden Almonor (609) 777-1042 Baden.Almonor@dol.nj.gov Theresa Vallely (609) 984-1779 Theresa.Vallely@dol.nj.gov
Workforce Innovation and Opportunity Act (WIOA) Cluster (17.258, 17.259, 17.278) State Agency: Department of Labor and Workforce Development Federal Agency: U.S. Department of Labor Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ...
Workforce Innovation and Opportunity Act (WIOA) Cluster (17.258, 17.259, 17.278) State Agency: Department of Labor and Workforce Development Federal Agency: U.S. Department of Labor Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The New Jersey Department of Labor and Workforce Development (DLWD) has transitioned from a manual contract agreement process to a web-based grant administration system using the System for Administering Grants Electronically (SAGE) and IntelliGrants (IGX) applications. The DLWD FFATA Reporting Unit accesses these automated systems and monitors them monthly to identify new Subaward contracts/agreements for timely reporting in the FFATA system. Additionally, the DLWD Fiscal & Accounting Division will complete the full implementation of this transition by developing stronger internal controls and procedures to ensure that all required subawards are reported no later than the end of the month following issuance, in accordance with FFATA reporting requirements. COMPLETION DATE/ CONTACT PERSON July 31, 2026 Ahmanish Robinson (609) 984-4356 Ahmanish.Robinson@dol.nj.gov Theresa Vallely (609) 984-1779 Theresa.Vallely@dol.nj.gov
Community Development Block Grants Disaster Recovery (14.269, 14.272) State Agency: Department of Community Affairs Federal Agency: U.S. Department of Housing and Urban Development Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE A...
Community Development Block Grants Disaster Recovery (14.269, 14.272) State Agency: Department of Community Affairs Federal Agency: U.S. Department of Housing and Urban Development Reporting – Federal Funding Accountability and Transparency Act (FFATA) VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN The Department of Community Affairs (DCA) acknowledges prior instances of delayed reporting for subawards under the Federal Funding Accountability and Transparency Act (FFATA). The most recent subaward reviewed under the FY 2025 single audit for compliance occurred in November 2021. Subsequent to this audit, DCA has undertaken and completed a thorough revision of its policies and procedures to enhance both accountability and transparency.Following these updates, DCA is currently in full compliance with all aspects of FFATA, including those related to timeliness. Additionally, DCA is committed to the continuous review and enhancement of its processes to maintain alignment with all federal requirements, thereby reinforcing its dedication to upholding the highest standards of compliance and reporting accuracy. COMPLETION DATE/ CONTACT PERSON June 01, 2025 Vera Ricciardi 609-930-1479 VeraEllen.Ricciardi@dca.nj.gov
Child and Adult Care Food Program (10.558) State Agency: Department of Agriculture Federal Agency: U.S. Department of Agriculture Subrecipient Monitoring VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN At the time of the single audit records request, two out of the forty selected Departmen...
Child and Adult Care Food Program (10.558) State Agency: Department of Agriculture Federal Agency: U.S. Department of Agriculture Subrecipient Monitoring VIEWS OF RESPONSIBLE OFFICIALS AND CORRECTIVE ACTION PLAN At the time of the single audit records request, two out of the forty selected Department Child and Adult Care Food Program (CACFP) subrecipient monitoring review documentation files were identified by program staff as logged on the annual 2023 review logs and found to be saved in the Department network user folders. However, these files could not be opened or accessed by program staff. Department IT staff also made several attempts to retrieve these corrupt files but were unsuccessful. Screenshots on page 2 show network files dated for 2023, which were shared by email with the auditor to represent the two subrecipient monitoring reviews conducted in 2023 and saved in state network files. However, the documentation could not be shared with the auditor to verify that the Department conducted these reviews to ensure compliance had been met. As mentioned above, annual compliance tracking for Department CACFP subrecipient monitoring is tracked utilizing the following internal control documentation record reviews throughout the monitoring process: Frequent monthly updating and annual review of staff’s detailed administrative review logs. Management review of staff administrative and facility review forms from conducted reviews. Review of staff fiscal action (overclaim) assessments for subrecipient non-compliance. Updating CACFP management compliance review cycle oversight reports for the annual number of reviews. For background, since FFY 2020, or the first year of the 5-year review cycle waiver, CACFP subrecipient review documentation records have been maintained in the Department network user file folders as PDF fillable forms, labeled by agreement year. However, earlier in FFY 2025, program staff identified challenges with record retention and added the following internal control changes: new administrative staff, a new recordkeeping system, and retention methods. New internal control practices have been developed and implemented to ensure that the Department can detect that all sponsoring organizations are meeting compliance requirements and that identified deficiencies are being corrected on a timely basis. Additionally, the Department enhanced internal controls to ensure that it maintains documentation that sponsoring organization reviews are conducted timely in accordance with program requirements, to ensure documentation is readily available for audit. The following Department CACFP enhanced internal controls have been added or are continuing to ensure that the Department maintains CACFP record retention of subrecipient monitoring documentation: Updated staff administrative review procedures to include record retention requirements. Saving FFY 2026 Subrecipient Monitoring records in the Department CACFP Cares System – 1st Copy. Saving FFY 2026 Subrecipient Monitoring records in the Department CACFP Shared Staff files – 2nd Copy. Saving FFY 2026 Subrecipient Monitoring records in the Department CACFP Restricted files – 3rd Copy. Developing an online Subrecipient Monitoring Review system (SOARS) for maintaining documentation. Tracked by Assistant Coordinator, Staff, Administrative Staff, and Fiscal Office for assessed fiscal action. Conducting file inventory for review records from 2020 through the current date. Added new CACFP administrative staff with more experienced record management skills and greater awareness of federal program records retention needs, and structured logging practices for maintaining State Agency documentation internal control and data integrity to meet or exceed documentation compliance requirements. COMPLETION DATE/ CONTACT PERSON March 4,2026 Stephanie Mullin 609-984-1250 Stephanie.Mullin@ag.nj.gov
Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (Superintendent) compares the meal counts in the claim to the Skyward daily mea...
Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (Superintendent) compares the meal counts in the claim to the Skyward daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission.
Management is responsible for submitting accurate information when requesting federal funds to maintain compliance with reporting requirements. Personnel Responsible for Corrective Action: Josh Dining, Controller Anticipated Completion Date: Corrective action plan will be implemented by June 30, 202...
Management is responsible for submitting accurate information when requesting federal funds to maintain compliance with reporting requirements. Personnel Responsible for Corrective Action: Josh Dining, Controller Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2026. Corrective Action Plan – Management will update practices and implement procedures to ensure that only actual incurred costs will be included on the request for reimbursement forms on a go-forward basis.
Management is responsible for ensuring accurate and timely reporting of enrollment data to the appropriate governmental authorities. Personnel Responsible for Corrective Action: Josh Dining, Controller Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2026. Correcti...
Management is responsible for ensuring accurate and timely reporting of enrollment data to the appropriate governmental authorities. Personnel Responsible for Corrective Action: Josh Dining, Controller Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2026. Corrective Action Plan – Management has provided training and is aware of the federal regulations surrounding enrollment reporting. The financial aid department will make regular updates to NSLDS on a monthly basis to ensure student information is reported accurately and timely.
Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: As a result of the 24-25 annual audit and the Department of Education’s Program Review that is just being wrapped up now, I’ve worked with our IT department and Brightspace department on updating our data retrieval. The update to t...
Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: As a result of the 24-25 annual audit and the Department of Education’s Program Review that is just being wrapped up now, I’ve worked with our IT department and Brightspace department on updating our data retrieval. The update to this process started in November of 2024 and concluded in May of 2025. We now have updated processes and reports in place that allow for quicker notification of withdrawals, non-attendance, and failed courses. The report is now run at least once a month to capture any changes in enrollment for students who fall into these categories. This information is also being included in the Department of Education’s Program Review response that will be submitted to them by the end of March 2026. Person Responsible for Corrective Action Plan: Andréa L. Ruth- Director of Financial Aid Anticipated Date of Completion: March 31, 2026
Contact Person – Mike McNeff, Superintendent Correcting Plan – The Superintendent and the Business Manager will work together to ensure that all expenditures incurred will follow internal control policies. Completion Data – June 30, 2026
Contact Person – Mike McNeff, Superintendent Correcting Plan – The Superintendent and the Business Manager will work together to ensure that all expenditures incurred will follow internal control policies. Completion Data – June 30, 2026
Finding Number: 2025-003 Condition: The project description in the grant award specified that activities would be performed within disadvantaged opportunity zones. However, during the period of performance, DWSD incurred $4.1 million in expenditures related to lead service line replacements that wer...
Finding Number: 2025-003 Condition: The project description in the grant award specified that activities would be performed within disadvantaged opportunity zones. However, during the period of performance, DWSD incurred $4.1 million in expenditures related to lead service line replacements that were performed outside of those designated zones. At the time the costs were incurred, DWSD did not have controls in place to ensure that project activities continued to align with the geographic requirements of the award or to promptly notify the granting agency when activities could not be performed as originally planned. Planned Corrective Action: DWSD has since implemented geographical verification controls that incorporate grant standards, aligned checklists and policy updates. Pre-expenditure approval process will be strengthened including training. Contact person responsible for corrective action: Istakur Rahman Anticipated Completion Date: 6/30/2026
Finding Number: 2025-002 Condition: DWSD did not have controls in place to verify that required contract provisions were included in contracts executed under this award or to ensure receipt of weekly certified payroll records from all contractors. Planned Corrective Action: DWSD will improve contrac...
Finding Number: 2025-002 Condition: DWSD did not have controls in place to verify that required contract provisions were included in contracts executed under this award or to ensure receipt of weekly certified payroll records from all contractors. Planned Corrective Action: DWSD will improve contract provisional and certified payroll monitoring controls, as well as provide training on federal contract requirements. These improvements start with incorporating pre-execution compliance checklist and completing compliance reviews. In addition, formal standardized payroll submission process will be required weekly, where applicable. This process will include monitoring contractor payroll tracking logs, review and approvals, and payment controls for missing or inaccurate payroll documentation. Contact person responsible for corrective action: Istakur Rahman Anticipated Completion Date: 6/30/2026
SPECIAL EDUCATION CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Education Special Education Cluster Assistance Listing Number: 84.027 & 84.173 Passed Through Minnesota Department of Education Pass Through Number: H027A220087 Award Period: July 1, 2024 – June 30, 2025 Recommendation: We recom...
SPECIAL EDUCATION CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Education Special Education Cluster Assistance Listing Number: 84.027 & 84.173 Passed Through Minnesota Department of Education Pass Through Number: H027A220087 Award Period: July 1, 2024 – June 30, 2025 Recommendation: We recommend the District formalizes their suspension & debarment procedures in a policy and ensure they check suspension & debarment for all vendors prior to entering into a covered transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the procurement processes to ensure the compliance requirements are fully understood and a proper review of all procurements and procurement methods will be performed. This will be implemented by June 30, 2026 and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: June 30, 2026
CHILD NUTRITION CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2024 – June 30, 2025 Recommen...
CHILD NUTRITION CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2024 – June 30, 2025 Recommendation: We recommend the District formalizes their suspension & debarment procedures in a policy and ensure they check suspension & debarment for all vendors prior to entering into a covered transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the procurement processes to ensure the compliance requirements are fully understood and a proper review of all procurements and procurement methods will be performed. This will be implemented by June 30, 2026, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: June 30, 2026
Education Innovation and Research Program - Assistance Listing No. 84.411 Recommendation: We recommend management update policies to include procurement and suspension and debarment policies in compliance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement...
Education Innovation and Research Program - Assistance Listing No. 84.411 Recommendation: We recommend management update policies to include procurement and suspension and debarment policies in compliance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Updated procurement and suspension and debarment policies were added to the organization's internal Accounting Manual and approved by the organization's Board of Directors on August 21, 2025. Name(s) of the contact person(s) responsible for corrective action: Cristina Heffernan, Co-Executive Director Planned completion date for corrective action plan: August 21, 2025
Payroll Allocations: Criteria: Management was responsible for implementing policies and procedures to ensure salaries and wages reimbursable by the federal award are approved and submitted for reimbursement at appropriate amounts. Condition: During compliance testing, it was determined that certain ...
Payroll Allocations: Criteria: Management was responsible for implementing policies and procedures to ensure salaries and wages reimbursable by the federal award are approved and submitted for reimbursement at appropriate amounts. Condition: During compliance testing, it was determined that certain payroll expenses related to an employee whose wages are reimbursed by the federal award, were not properly allocated to the federal award. Context: Improper allocations of one employee's wages resulted in an under-allocation totaling $9,287 to the federal award during the year ended June 30, 2025. Cause: The allocation percentages were not appropriately updated in the underlying accounting system. Effect: As a result of the condition, the payroll expenses related to the federal award were under-reported during the year ended June 30, 2025. Questioned Costs: None. Repeat Finding: No. Recommendation: In the future, the System should implement appropriate processes and controls to ensure the underlying accounting system is updated timely and appropriately for changes in payroll allocations. Contact: Michael Hammond, Interim Health System Controller. Corrective Actions Taken or Planned: Management acknowledges the finding and ensure to implement appropriate processes and controls to update the system accordingly as needed.
Approval of Timecards: Criteria: Management was responsible for implementing policies and procedures to ensure salaries and wages reimbursable by the federal award are adequately documented, approved and submitted for reimbursement at appropriate amounts. Condition: During compliance testing, it was...
Approval of Timecards: Criteria: Management was responsible for implementing policies and procedures to ensure salaries and wages reimbursable by the federal award are adequately documented, approved and submitted for reimbursement at appropriate amounts. Condition: During compliance testing, it was determined that although certain timecards selected for testing did not contain inappropriate amounts, no evidence of approval was present which is a deviation in compliance with the above criteria. Context: Two out of fourteen total timecards that were selected for testing did not contain evidence of approval. Cause: The appropriate level of management did not approve the timecards. Effect: As a result of the condition, two out of fourteen total timecards that were selected for testing did not contain evidence of approval. Questioned Costs: None. Repeat Finding: No. Recommendation: In the future, the System should implement appropriate processes and controls to ensure all timecards are approved by the appropriate level of management. Contact: Michael Hammond, Interim Health System Controller. Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure all timecards are approved in the future.
Submission of Reports: Criteria: Management was responsible for submitting certain reports to the grantor including an annual report in accordance with the Uniform Guidance within 120 days after the close of the fiscal year. Condition: During compliance testing, it was determined that this report wa...
Submission of Reports: Criteria: Management was responsible for submitting certain reports to the grantor including an annual report in accordance with the Uniform Guidance within 120 days after the close of the fiscal year. Condition: During compliance testing, it was determined that this report was not submitted within the required timeframe to the grantor. Context: Required reporting was not submitted to the grantor within the required timeframe. Cause: Management was not aware of the required timeframe of this report and therefore did not submit it to the grantor. Effect: As a result of the condition, the System did not submit required report within the required timeframe. Questioned Costs: None. Repeat Finding: No. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure all necessary reports are provided to the grantor in accordance with related agreements. Contact: Michael Hammond, Interim Health System Controller. Corrective Actions Taken or Planned: Management acknowledges the finding and submits the proper reports to the grantor on a monthly basis. A team has been set up to evaluate any future grant requirements and action items with due dates of what needs to be taken.
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