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Corrective Action Plans

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Finding 1191086 (2025-026)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.301 § 200.303 § 200.334
Recommendation: The Department of Social Services should strengthen internal controls over performance and special reporting for the Money Follows the Person Rebalancing Demonstration to ensure it maintains data to support figures reported to the Department of Health and Human Services. Corrective A...
Recommendation: The Department of Social Services should strengthen internal controls over performance and special reporting for the Money Follows the Person Rebalancing Demonstration to ensure it maintains data to support figures reported to the Department of Health and Human Services. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and is taking steps to strengthen internal controls over performance monitoring and special reporting for the Money Follows the Person (MFP) Rebalancing Demonstration. DSS is implementing a secure SharePoint repository to centrally maintain, organize, and track all documentation supporting the MFP Work Plan and the MFP Semi-Annual Report. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012
View Audit 395257
Finding 1191085 (2025-025)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Eligibility Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.403
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Money Follows the Person Rebalancing Demonstration services in accordance with federal laws, award terms and conditions, and the Money Follows the Person Operational ...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive Money Follows the Person Rebalancing Demonstration services in accordance with federal laws, award terms and conditions, and the Money Follows the Person Operational Protocol. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees in part with this finding. Condition #1: DSS agrees that participation end dates were not updated timely due to cross-system manual entry limitations. Reconciliation procedures and supervisory oversight will be strengthened. Condition #2: DSS agrees that participation suspensions were not consistently reflected across systems due to timing delays. Monitoring and real-time reconciliation controls will be enhanced. Condition #3: DSS agrees approved costs exceeded institutional thresholds in limited cases. Variances were clinically justified, reviewed, and authorized. DSS will strengthen documentation and internal protocols to ensure clearer policy alignment. Condition #4: DSS agrees that the documentation was incomplete in one instance. Internal review standards will be reinforced to ensure comparative cost analyses are consistently documented. Please note, the Department will not be returning the questioned costs associated with this finding. According to federal regulations, recoveries based on eligibility errors can only be pursued when identified by programs operating under Centers for Medicare and Medicaid Services’ (CMS) Payment Error Rate Measurement program, per section 1903(u) of the Social Security Act and regulations at Title 42 CFR Part 431, Subpart Q. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012
View Audit 395257
Finding 1191084 (2025-024)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Internal Control / Segregation of Duties Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.403
Recommendation: The Department of Developmental Services should strengthen internal controls to ensure it obtains the required signatures for the individual plan for all Money Follows the Person Rebalancing Demonstration recipients. The Department of Social Services should conduct an audit of the me...
Recommendation: The Department of Developmental Services should strengthen internal controls to ensure it obtains the required signatures for the individual plan for all Money Follows the Person Rebalancing Demonstration recipients. The Department of Social Services should conduct an audit of the medical provider in accordance with Section 17b-99 of the Connecticut General Statutes to ensure integrity of the Money Follows the Person Rebalancing Demonstration program. Corrective Action Plan as Reported by the Department of Developmental Services: DDS agrees with the finding. The errors were attributed to current manual processes and case management oversight regarding documenting signatures when individual plan (IP) meetings are held remotely rather than in-person. Most of the deficiencies (5 of 6) were isolated to one case manager. The MFP division is small with 3-4 case managers, causing a higher error rate when extrapolated against the sample size. The missing support service records have been forwarded to the Department of Administrative Services for research. There are plans to improve the individual plan process to enhance internal controls through automation. In the interim, case managers and case manager supervisors will be reminded of the IP signature requirements. Department of Developmental Services Anticipated Completion Date: June 30, 2026 Department of Developmental Services Contact Person: Krista Ostaszeski, Health Management Administrator (860) 418-6066 Wayne Siedel, Director of Service Development and Support (860) 418-6041 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Developmental Services. Additional research is needed to determine whether the missing documentation was the provider's responsibility or was due to a billing issue. The Department of Developmental Services is coordinating with the Department of Administrative Services to research this further. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Christine Weston, Program Division Director (860) 424-5012
View Audit 395257
Finding 1191083 (2025-023)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Cash Management § 200.403
Recommendation: The Department of Social Services should conduct an audit of the medical provider in accordance with Section 17b-99 of the Connecticut General Statutes to ensure integrity of the Money Follows the Person Rebalancing Demonstration program. The Department of Social Services should reco...
Recommendation: The Department of Social Services should conduct an audit of the medical provider in accordance with Section 17b-99 of the Connecticut General Statutes to ensure integrity of the Money Follows the Person Rebalancing Demonstration program. The Department of Social Services should recoup any improper payments issued to medical providers and refund the corresponding federal reimbursements to the Centers for Medicare and Medicaid Services. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with the finding. The improper payment has been recouped and the DSS Audit Division will open an audit of the provider. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Cathie Bussolotta, Director of Internal Audit (860) 424-5548
View Audit 395257
Finding 1191067 (2025-029)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Eligibility Cash Management
Recommendation: The Department of Social Services should strengthen internal controls to ensure that each Children’s Health Insurance Program recipient is eligible for the program according to the state plan and federal regulations. Corrective Action Plan as Reported by the Department of Social Serv...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that each Children’s Health Insurance Program recipient is eligible for the program according to the state plan and federal regulations. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. Condition #1: This was a processing error and was independently addressed. Condition #2: The findings were for cases that were granted prior to the implementation of the Department’s manual review process, which includes updating third-party information in the Health Insurance Exchange (HIX) system after verifying policy information. This process was officially started in May 2025. It is a post-enrollment function since it is permissible for clients to self-attest to having third-party liability (TPL) at the time of application. We expect to see a reduction in this type of error in future audits. There is an inevitable delay in DSS being notified of any discrepancies with TPL details due to the timing of that information being updated from carriers and then provided to DSS. With our new process, we can close these cases as soon as that information is available to us. Condition #3: There are multiple root causes related to this finding, including Premium Payment Module file transaction issues, reversing system functionality that was temporarily implemented during the COVID-19 Public Health Emergency which resulted in lingering enrollment issues, and staff processing errors. DSS regularly reviews age-out cases to take the necessary actions to close. Please note, the Department will not be returning the questioned costs associated with this finding. According to federal regulations, recoveries based on eligibility errors can only be pursued when identified by programs operating under Centers for Medicare and Medicaid Services’ (CMS) Payment Error Rate Measurement program, per section 1903(u) of the Social Security Act and regulations at Title 42 CFR Part 431, Subpart Q. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
View Audit 395257
Finding 1191064 (2025-032)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring
Recommendation: The Department of Housing should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients for the Social Services Block Grant program. As the lead agency for SSBG, the Department of Social Services should strengthen procedures to monito...
Recommendation: The Department of Housing should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients for the Social Services Block Grant program. As the lead agency for SSBG, the Department of Social Services should strengthen procedures to monitor how other state agencies address known deficiencies identified in Statewide Single Audit reports. Corrective Action Plan as Reported by the Department of Housing: DOH agrees with this finding. DOH did contract with a third-party entity to complete all programmatic monitoring and review of financial expenditures documented in the most recent financial report submitted by the provider to DOH and all agencies were monitored. Some agencies did not submit financial reports in a timely manner. DOH did reach out multiple times to get these reports from the providers by the due date but we were unsuccessful. Due to staffing constraints, DOH was not able to schedule in person monitoring visits to those entities that did not submit timely financial reports. During FY-2025, we successfully transitioned to CORE-Uniform Chart of Accounts (UCOA) financial reporting. This transition will help both the provider with submitting timely reports and DOH reviewing it. Currently, CORE doesn’t allow uploads of supported documentation. However, we are actively working with the Office of Policy and Management (OPM) on a solution and if successful, the task of financial review no longer needs to be outsourced to a third-party and it can be done internally. Department of Housing Anticipated Completion Date: June 30, 2026 Department of Housing Contact Person: Steve DiLella, Program Manager (860) 270-8081 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and with DOH’s proposed corrective action plan. The Department will schedule status meetings with DOH to ensure timely reporting in addition to the memorandum of agreement (MOA) year end reporting requirement. The Department will draft a corresponding quarterly report tracking tool to ensure reporting deliverable oversight and follow up of the DOH contractors. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Cassandra Norfleet-Johnson, Program Administrative Manager (860) 424-5408
View Audit 395257
Finding 1191060 (2025-031)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring § 200.332
Recommendation: The Department of Social Services should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Low-Income Home Energy Assistance Program. Corrective Action Plan as Reported by the Department of Social Services: The Department agr...
Recommendation: The Department of Social Services should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Low-Income Home Energy Assistance Program. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and is in the process of hiring an additional staff member to assist with subrecipient monitoring. The LIHEAP unit is developing collaboration and cross-training by incorporating program liaisons to monitor portions of the financial requirements which coincide with program fuel slip monitoring reviews. The Department is creating a financial review tool to ensure consistency in the review of data to document in the financial report output. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Cassandra Norfleet-Johnson, Program Administrative Manager (860) 424-5408
View Audit 395257
Finding 1191059 (2025-030)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Recommendation: The Department of Social Services should strengthen internal controls regarding prompt subaward reporting to ensure compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees ...
Recommendation: The Department of Social Services should strengthen internal controls regarding prompt subaward reporting to ensure compliance with the Federal Funding Accountability and Transparency Act. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. DSS has an internal process in place to review Federal Funding Accountability and Transparency Act reporting obligations monthly for timely reporting. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nelida Maldonado, Fiscal Administrative Manager 2 (860) 424-5461
View Audit 395257
Finding 1191058 (2025-022)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Eligibility Special Tests & Provisions HUD Housing Programs
Recommendation: The Department of Social Services should strengthen internal controls over sanctions to ensure compliance with Temporary Assistance for Needy Families child support enforcement requirements. Corrective Action Plan as Reported by the Department of Social Services: The Department agree...
Recommendation: The Department of Social Services should strengthen internal controls over sanctions to ensure compliance with Temporary Assistance for Needy Families child support enforcement requirements. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with the finding. DSS Economic Security and Office of Child Support Services implemented a new child support non-cooperation referral process on November 25, 2025. It is task based, assures an accurate and complete universe of sanction notices for child support non-cooperation are provided, and assures staff process and document all required sanctions. Anticipated Completion Date: November 25, 2025 Department of Social Services Contact Person: Tricia Morelli, Program Administrative Manager (860) 424-5519
View Audit 395257
Finding 1191057 (2025-021)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332
Recommendation: The Department of Children and Families should develop procedures to monitor payments to Youth Service Bureaus and strengthen internal controls to ensure compliance with the federal regulations for monitoring subrecipients of the Temporary Assistance for Needy Families program. As th...
Recommendation: The Department of Children and Families should develop procedures to monitor payments to Youth Service Bureaus and strengthen internal controls to ensure compliance with the federal regulations for monitoring subrecipients of the Temporary Assistance for Needy Families program. As the lead agency for TANF, the Department of Social Services should strengthen procedures to ensure that supporting state agencies fulfill their responsibilities in their memorandum of understanding and comply with all federal TANF requirements. Corrective Action Plan as Reported by the Department of Children and Families: DCF agrees with this finding and will improve its internal review process to include Youth Services Bureaus and capture all subrecipients' federal single audits. Department of Children and Families Anticipated Completion Date: June 30, 2026 Department of Children and Families Contact Person: Theodore Sandfod, Director of Program Monitoring & Fiscal Review (860) 218-8905 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. As the lead agency for TANF, DSS will strengthen procedures by requiring DCF to complete and share activities that verify subrecipients meet their audit requirements each fiscal year. DSS worked with an outside agency to review and enhance its subrecipient monitoring procedures. The outcome of this collaboration included training for DSS staff on subrecipient monitoring requirements, communicating expectations to subrecipients about monitoring expectations, a standardized data request, and the creation of a subrecipient monitoring toolkit to be utilized by DSS and its partners. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
View Audit 395257
Finding 1191056 (2025-020)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring Reporting Procurement, Suspension & Debarment
Recommendation: The Department of Social Services and Department of Children and Families should strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. As the lead agency for the Temporary Assistance for Needy Families P...
Recommendation: The Department of Social Services and Department of Children and Families should strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act reporting requirements. As the lead agency for the Temporary Assistance for Needy Families Program, the Department of Social Services should strengthen procedures to ensure that supporting state agencies fulfill their responsibilities in their memorandum of understanding and comply with all federal TANF requirements. Corrective Action Plan as Reported by the Department of Children and Families: DCF agrees with this finding and will continue to work the DSS to strengthen internal controls to ensure compliance with the Federal Funding Accountability and Transparency Act (TANF) reporting requirements. Department of Children and Families Anticipated Completion Date: June 30, 2026 Department of Children and Families Contact Person: Barbara Crouch, Assistant Chief of Fiscal/Administrative Services (959) 465-9722 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and the response provided by the Department of Children and Families. DSS will continue to work with DCF to strengthen internal controls and procedures to ensure compliance in fulfilling the responsibilities of the Federal Funding Accountability and Transparency Act reporting requirements. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Nelida Maldonado, Fiscal Administrative Manager 2 (860) 424-5461
View Audit 395257
Finding 1191055 (2025-019)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Internal Control / Segregation of Duties Reporting
Recommendation: The Department of Social Services should strengthen internal controls to ensure accurate reporting on TANF Form ACF-204. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will strengthen internal controls ...
Recommendation: The Department of Social Services should strengthen internal controls to ensure accurate reporting on TANF Form ACF-204. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The Department will strengthen internal controls to ensure accurate data is reported on the ACF-204. This will be done by adding a second reviewer of documentation received by each of the TANF agencies administering the program to confirm that all numbers entered on the ACF-204 match the numbers reported by the agency administering the program. The manager will also view the source documentation when reviewing the ACF-204 for accuracy before submission. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
View Audit 395257
Finding 1191054 (2025-018)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Reporting Internal Control / Segregation of Duties
Recommendation: The Department of Social Services should strengthen internal controls over performance reporting to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 Temporary Assistance for Needy Families (TANF) Data Report in accordance with federal laws and...
Recommendation: The Department of Social Services should strengthen internal controls over performance reporting to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 Temporary Assistance for Needy Families (TANF) Data Report in accordance with federal laws and the TANF Work Verification Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and will create a tracking mechanism and a follow-up process to ensure it performs data validation and case reviews for all sampled cases for the ACF-199 TANF Data Report. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
View Audit 395257
Finding 1191053 (2025-017)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Eligibility HUD Housing Programs Reporting
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive temporary family assistance in accordance with federal laws and the Temporary Assistance for Needy Families State Plan. Corrective Action Plan as Reported by the Depa...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that only eligible recipients receive temporary family assistance in accordance with federal laws and the Temporary Assistance for Needy Families State Plan. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. The error occurred due to a system issue that did not trigger the discontinuance of benefits for a household that had received 60 months of time-limited benefits. The Department will take action to correct the system functionality to ensure incorrect payments are not made to households that have received 60 months of time-limited benefits. An overpayment has been created, and the recovery of the error amount is in process. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080
View Audit 395257
Finding 1191052 (2025-650)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Student Financial Aid
Recommendation: Western Connecticut State University should strengthen internal controls to ensure that it submits enrollment status changes to the National Student Loan Data System in accordance with federal regulations. Corrective Action Plan as Reported by Western Connecticut State University: We...
Recommendation: Western Connecticut State University should strengthen internal controls to ensure that it submits enrollment status changes to the National Student Loan Data System in accordance with federal regulations. Corrective Action Plan as Reported by Western Connecticut State University: We agree with this finding. The discrepancy was originally identified during the first Gainful Employment / Financial Value Transparency (GE/FVT) submission in 2024, when Clearinghouse program lengths did not match NSLDS data. To ensure accurate reporting, the School Deans reported correct program lengths to the Registrar’s Office who implemented program-specific duration rules in the Program Duration Rules Form (SFACPLR). The corrected program lengths apply to all students with catalog terms beginning Fall 2025 and forward. Per system guidance, existing students will retain the prior six-year duration to prevent retroactive enrollment reporting errors in the Clearinghouse. This corrective action permanently resolves the program length discrepancy for future reporting and ensures compliance with GE/FVT and NSLDS requirements. Anticipated Completion Date: August 14, 2025 Western Connecticut State University Contact Person: Debra Zavatkay, Ed. D., Registrar (203) 837-8229
View Audit 395257
Finding 1191048 (2025-101)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Internal Control / Segregation of Duties Special Tests & Provisions Procurement, Suspension & Debarment
Recommendation: The Department of Transportation should strengthen internal controls to ensure that contractors and subcontractors submit required payroll records when performing Davis-Bacon and Related Acts covered work and should promptly take corrective action when a contractor or subcontractor f...
Recommendation: The Department of Transportation should strengthen internal controls to ensure that contractors and subcontractors submit required payroll records when performing Davis-Bacon and Related Acts covered work and should promptly take corrective action when a contractor or subcontractor fails to submit the required records. Corrective Action Plan as Reported by the Department of Transportation: 1. The projects identified in the audit support were Projects 0092-0686; 0156-0181; and 0053-0196. For those projects, the respective district administrative offices have been contacted and instructed to initiate letters to the Contractors identifying the missing payrolls and requiring submission in AASHTOWare Project within 14 days. The respective districts will monitor compliance. 2. The current procedures will be reviewed and updated to clarify the steps to be taken for monitoring submission of payrolls and what to do if they are not submitted within a certain timeframe. The updated procedure is estimated to be in place by April 1, 2026. Anticipated Completion Date: April 1, 2026 Department of Transportation Contact Person: Christopher Angelotti, Transportation Division Chief Christopher.Angelotti@ct.gov
View Audit 395257
Finding 1191047 (2025-100)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.317 § 200.403
Recommendation: The Department of Transportation should strengthen internal controls over consultant payments for extra work. Corrective Action Plan as Reported by the Department of Transportation: The CTDOT Transit Design Unit has immediately put in-place a corrective action plan, which will be com...
Recommendation: The Department of Transportation should strengthen internal controls over consultant payments for extra work. Corrective Action Plan as Reported by the Department of Transportation: The CTDOT Transit Design Unit has immediately put in-place a corrective action plan, which will be completed by January 30, 2026. As part of this action plan, when signing off on invoices in the future, the Project Manager will ensure the date of the invoice refers to the correct payment mechanism or extra work letter in accordance with our established policies. This will strengthen internal controls and reviews over payments for all fee letters to ensure it follows established policies and only pay for properly authorized extra work. In addition to internal actions, the consultant project team will be counseled for submitting an invoice that does not follow CTDOT policies. Anticipated Completion Date: January 30, 2026 Department of Transportation Contact Person: Jonathan Kang, Transportation Supervising Engineer Jonathan.Kang@ct.gov, (860) 594-2754
View Audit 395257
Finding 1191046 (2025-575)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.306 § 200.332
Recommendation: The Judicial Branch should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Crime Victim Assistance program. Corrective Action Plan as Reported by the Judicial Branch: The Judicial Branch Office of Victim Services (OVS) agre...
Recommendation: The Judicial Branch should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Crime Victim Assistance program. Corrective Action Plan as Reported by the Judicial Branch: The Judicial Branch Office of Victim Services (OVS) agrees to strengthen its internal controls as described below to comply with federal subrecipient monitoring requirements for the Victims of Crime Act Assistance (VOCA) Program. In 2025, OVS performed site visits for four VOCA-funded programs and completed financial-desk reviews of monthly or quarterly financial reports for all programs. That year, OVS experienced personnel turnover in its three-employee Fiscal Services Unit, notably the separation from state service of a Program Manager and a Court Planner, who together performed OVS’ programmatic site visits of VOCA-funded programs. Also, there was a significant increase in workload resulting from OVS’ contributions to the 2024-2025 VOCA request-for-proposal process. In response, staff outside the unit contributed while managing other assigned duties, a Program Manager and Grants and Contract Specialist were hired to restore the unit to its three-employee configuration, the new employees received training on subrecipient monitoring policies and procedures, and a revised subrecipient site visit plan was developed and has begun being implemented. To strengthen internal controls, OVS has developed a revised site visit plan for the remaining VOCA-funded programs scheduled to receive site visits in 2025. April 15, 2026, is the anticipated date for OVS to complete the site visits. OVS has completed sending letters to the subrecipients operating the VOCA-funded programs. The letters request supporting documentation, which is programmatic and financial in nature, in accordance with OVS administrative policy and procedure. Also, the letters inform subrecipients that site visits will commence in accordance with a revised site visit plan. Anticipated Completion Date: April 15, 2026 Judicial Branch Contact Person: Marc Pelka, Office of Victim Services Director marc.pelka@jud.ct.gov (860) 263-2760
View Audit 395257
Finding 1191044 (2025-727)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
HUD Housing Programs
Recommendation: The Department of Housing should promptly submit required financial information to the Department of Housing and Urban Development in accordance with Title 24 U.S. Code of Federal Regulations Part 5.801. Corrective Action Plan as Reported by the Department of Housing: We agree with t...
Recommendation: The Department of Housing should promptly submit required financial information to the Department of Housing and Urban Development in accordance with Title 24 U.S. Code of Federal Regulations Part 5.801. Corrective Action Plan as Reported by the Department of Housing: We agree with the finding. The Department of Housing (DOH) submitted its 2019 audit in August 2025 and is currently awaiting the Auditor’s approval. With the new stablished Section-8 Division, the additional support has made a great impact, and it has helped expedite this work. However, the process is time consuming because we cannot submit audits for subsequent years until the prior year’s audit is approved. Once the 2019 audit is approved, we will begin work on the 2020 audit and continue sequentially until we are fully up to date. Our goal is to be fully caught up by December 31, 2027. Anticipated Completion Date: Ongoing Department of Housing Contact Person: Melvin Castillo, Asst. Chief Fiscal Admin. Services Natasha Khemraj, Accounting Program Manager (860) 899-6585
View Audit 395257
Finding 1191037 (2025-801)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Special Tests & Provisions Subrecipient Monitoring Eligibility
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient and current documentation to support the reasonableness of rent for the Continuum of Care Program. Corrective Action Plan as Reported by the Department o...
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient and current documentation to support the reasonableness of rent for the Continuum of Care Program. Corrective Action Plan as Reported by the Department of Mental Health and Addiction Services: DMHAS Housing and Homeless Services Unit verbally instructed providers that they must complete, prior to client move-in, accurately, sign and retain documentation regarding the comparable units when completing the Rent Reasonableness on December 17, 2024. On December 24, 2024 and December 19, 2025, these instructions were sent to the providers via email. On February 4, 2025, DMHAS updated the CoC Operations Guide with the full instructions for completing the Rent Reasonableness and the retention of supporting documentation. DMHAS will continue to randomly review a sample of Rent Reasonable documents throughout the year and will provide training and technical assistance to providers on the completion and retention of Rent Reasonableness documentation. Anticipated Completion Date: June 30, 2026 Department of Mental Health and Addiction Services Contact Person: Alice Minervino, Director, Housing and Homeless Services Alice.minervino@ct.gov (860) 418-6942
View Audit 395257
Finding 1191036 (2025-800)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient documentation to support participant eligibility and accurately calculate client income and rental assistance payments in the Continuum of Care Program. ...
Recommendation: The Department of Mental Health and Addiction Services should strengthen internal controls to ensure providers maintain sufficient documentation to support participant eligibility and accurately calculate client income and rental assistance payments in the Continuum of Care Program. Corrective Action Plan as Reported by the Department of Mental Health and Addiction Services: In 2026, DMHAS will continue to conduct trainings on CoC Fiscal Requirements. As in the past, these trainings will be recorded and available for viewing on the Connecticut Balance of State Continuum of Care (CTBOS) website. DMHAS Housing and Homeless Services Unit staff conduct mandatory in-person and virtual Technical Assistance visits for the funded agencies to provide guidance and training on the United States Department of Housing and Urban Development (HUD) required eligibility regulations Income Calculation and Documentation. On November 1, 2023, DMHAS implemented a Microsoft Excel Workbook that is fully inclusive of the DMHAS required paperwork, including the income calculation, lease, contract, as well as initial and recertification which standardizes the documents for each participant. On December 19, 2025, the workbook was updated to enhance internal controls over the use of Rent Reasonableness forms and calculations of client income and rental assistance payments. The DMHAS Housing and Homeless Services Unit will continue to work with the DMHAS Fiscal Services Bureau to ensure payments are made accurately, correctly and on-time. Anticipated Completion Date: June 30, 2026 Department of Mental Health and Addiction Services Contact Person: Alice Minervino, Director, Housing and Homeless Services Alice.minervino@ct.gov (860) 418-6942
View Audit 395257
Finding 1191035 (2025-028)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Special Tests & Provisions Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303
Recommendation: The Department of Social Services should strengthen internal controls to ensure that it consistently secures, tracks, and records returned cards for the Summer EBT program. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this findin...
Recommendation: The Department of Social Services should strengthen internal controls to ensure that it consistently secures, tracks, and records returned cards for the Summer EBT program. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. However, the Department believes that there are proper internal controls to ensure the security of returned cards. There was no log maintained by the Department but the controls in place reduced the risk of benefits being used incorrectly to an acceptable level. The returned cards were destroyed, and all unused benefits were expunged. Anticipated Completion Date: N/A Department of Social Services Contact Person: Andy Davis, Fiscal Administrative Manager 2 860-424-5709
View Audit 395257
Finding 1191034 (2025-027)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
Internal Control / Segregation of Duties Eligibility Reporting § 200.303
Recommendation: The Department of Social Services should strengthen internal controls to identify the agency responsible for each client’s eligibility determination and document benefit iteration approvals for the Summer Electronic Benefits Transfer Program for Children. Corrective Action Plan as Re...
Recommendation: The Department of Social Services should strengthen internal controls to identify the agency responsible for each client’s eligibility determination and document benefit iteration approvals for the Summer Electronic Benefits Transfer Program for Children. Corrective Action Plan as Reported by the Department of Social Services: The Department disagrees with this finding. Condition #1: Eligibility for the Summer EBT program is established through multiple pathways: receipt of Supplemental Nutrition Assistance Program (SNAP) benefits, Temporary Family Assistance (TFA), or HUSKY A coverage, and through applying for and receiving an eligibility determination for either the National School Lunch Program or the Summer EBT program itself. Determining eligibility is a shared responsibility between DSS and the State Department of Education (SDE), and children qualify through multiple pathways simultaneously. DSS maintains a record within its eligibility system and compiles reports of all eligible children. When eligibility is established through any additional means, the child’s record is then analyzed against all previous issuances to ensure duplicate participation and double issuance does not occur. Title 7 CFR Part 292.16 (a)(5)(i) requires the Summer EBT agency to establish a master issuance file which contains all information needed to identify eligible children, issue Summer EBT benefits, record the participation activity for each household and supply all information necessary to fulfill reporting requirements. The agency is not required to specify which program(s) were used to determine eligibility, which is reasonable given that there may be multiple overlapping avenues of eligibility. The implication that DSS is somehow not compliant or able to identify the source of eligibility is inaccurate. DSS can identify this information on an individual basis through reviewing the child’s receipt of SNAP, TFA, HUSKY A, or through its ongoing coordination and communication with SDE. Condition #2: It is not a requirement of the business systems division to request approval for each issuance. Each year the Department issues benefits for this program in a consistent manner. Since there were no changes to the process during the audit period, approval was not sought for the issuances. Business systems would only seek approval if there was a change to the process. Anticipated Completion Date: N/A Department of Social Services Contact Person: Dan Giacomi, Program Division Director 860-424-5080
View Audit 395257
Finding 1191033 (2025-300)
Material Weakness 2025
State of Connecticut Drinking Water Fund - State Revolving Fund
CT
School Nutrition Programs
Recommendation: The State Department of Education should continue to pursue guidance from the U.S. Department of Agriculture to ensure it complies with the Federal Funding Accountability and Transparency Act reporting requirements. Corrective Action Plan as Reported by the State Department of Educat...
Recommendation: The State Department of Education should continue to pursue guidance from the U.S. Department of Agriculture to ensure it complies with the Federal Funding Accountability and Transparency Act reporting requirements. Corrective Action Plan as Reported by the State Department of Education: We agree with this finding. Following guidance from the U.S. Department of Agriculture, we have taken corrective actions to achieve compliance. Federal Funding Accountability and Transparency Act (FFATA) reporting has been completed for awards issued during fiscal years 2024 and 2025, with the exception of three entities that are currently experiencing delays in obtaining their respective Unique Entity Identifiers. FFATA reporting for fiscal year 2026 is currently underway, and reporting for fiscal years 2021, 2022, and 2023 will be completed as soon as all required data elements are obtained. We anticipate being fully compliant with past reporting by June 30, 2026. Anticipated Completion Date: June 30, 2026 State Department of Education Contact Person: Roger Persson, Chief of Fiscal/Administrative Services (860) 713-6667
View Audit 395257
Finding 1191025 (2025-001)
Material Weakness 2025
Chatham University
PA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
United States Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.SFA Condition: The University was unable to provide documentation of certain instances of internal controls procedures occurring. Recommendation: Management should review policies and procedures ov...
United States Department of Education Student Financial Assistance Cluster - Assistance Listing No. 84.SFA Condition: The University was unable to provide documentation of certain instances of internal controls procedures occurring. Recommendation: Management should review policies and procedures over retention of internal control documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Processes and procedues were reviewed, updated, documented and implemented upon the hiring of Assistant Vice President of Financial Aid, Jill Bittel on September 15, 2025. Name(s) of the contact person(s) responsible for corrective action: Jill Bittel, Assistant Vice President, Financial Aid Planned completion date for corrective action plan: Complete and provided to audit to prove current processes in place with all new staff are corretly implemented.
View Audit 395253
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