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Corrective Action Plans

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Finding 540723 (2024-001)
Significant Deficiency 2024
Covenant House Georgia, Inc.
GA
Reporting
Condition: The Federal Financial Report was filed after the date it was due. Criteria: Per the federal award contract, the Organization shall file the appropriate Federal Financial Report within 30 days of the end of the semi-annual period, and within 120 days of the end of the annual period. ...
Condition: The Federal Financial Report was filed after the date it was due. Criteria: Per the federal award contract, the Organization shall file the appropriate Federal Financial Report within 30 days of the end of the semi-annual period, and within 120 days of the end of the annual period. Questioned costs: None noted Cause: The Organization had limited staffing due to turnover in the accounting department. Context: The reports were submitted after the due dates noted in the contract. Effect: The Organization did not comply with the reporting compliance requirements for the Transitional Living Program for Homeless Youth program. Recommendation: We recommend that the Organization review the applicable due dates for all relevant financial reporting for the program and implement controls to assure that all reports are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Appendix A attached
View Audit 350424
Town of Hardwick
MA
Questioned Costs Procurement, Suspension & Debarment § 200.319
Condition: The Town was unable to provide documentation to support a competitive procurement process for one vendor. Corrective Action Planned: A change in Town leadership (Town Administrator) caused the requested documents to be misplaced. In the future the Town will keep all procurement docu...
Condition: The Town was unable to provide documentation to support a competitive procurement process for one vendor. Corrective Action Planned: A change in Town leadership (Town Administrator) caused the requested documents to be misplaced. In the future the Town will keep all procurement documents together in one central location at Town Hall. Anticipated Completion Date: Completed Contact: Laurie Dell’Olio, Town Accountant
View Audit 350423 Questioned Costs: $1
Finding 540719 (2024-002)
Significant Deficiency 2024
City of Roseville
CA
Reporting § 200.302 § 200.303
Name of Contact Person: Teri Quinlan, Accounting Manager Corrective Action: The City agrees with the auditors’ finding and recommendation. The City has implemented, and is in the process of documenting, new procedures and review processes to ensure expenditures for federal programs are recognized in...
Name of Contact Person: Teri Quinlan, Accounting Manager Corrective Action: The City agrees with the auditors’ finding and recommendation. The City has implemented, and is in the process of documenting, new procedures and review processes to ensure expenditures for federal programs are recognized in the appropriate fiscal year’s Schedule of Expenditures of Federal Awards (SEFA). Proposed Completion Date: October 13, 2025
View Audit 350419
Ohio Institute of Allied Health, Inc.
IL
Questioned Costs Student Financial Aid Eligibility
Finding 2024-002: Incomplete Verification Tested sixty-three files and an application selected for verification did not match supporting documentation for one student. Comments on Finding and Recommendation(s): The Institute agrees with the finding and Auditor's recommendation. Actions Taken or Plan...
Finding 2024-002: Incomplete Verification Tested sixty-three files and an application selected for verification did not match supporting documentation for one student. Comments on Finding and Recommendation(s): The Institute agrees with the finding and Auditor's recommendation. Actions Taken or Planned: The school has implemented an internal check and balance to ensure that all files have the documentation required. The school has also partnered with a third-party servicer that will also be auditing the documentation needed to complete verification of student files.
View Audit 350416 Questioned Costs: $1
Ohio Institute of Allied Health, Inc.
IL
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2024-001: Incorrect Pell Grants Tested sixty-three files, fifty-four of which were Pell Grant recipients, and four students received Pell grants in excess of their allowed amounts and two students did not receive the full amount of their allowed Pell grants. Comments on Finding and Recommend...
Finding 2024-001: Incorrect Pell Grants Tested sixty-three files, fifty-four of which were Pell Grant recipients, and four students received Pell grants in excess of their allowed amounts and two students did not receive the full amount of their allowed Pell grants. Comments on Finding and Recommendation(s): The Institute agrees with the finding and Auditor's recommendation. Actions Taken or Planned: The school has revised our method of requesting aid and the enrollment status of each student will be verified individually prior to requesting Pell. We have also removed FA administrator (effective 12/2023) and third-party servicer from their role (effective 4/2024). We will be refunding $2,910 to the Department of Education and crediting $1,053 to the affected student accounts.
View Audit 350416 Questioned Costs: $1
Finding 540715 (2024-003)
Significant Deficiency 2024
Grand Forks Public School District No. 1
ND
Special Tests & Provisions Allowable Costs / Cost Principles School Nutrition Programs
2024-003 Contact Person–Brandon Baumbach, Business Manager Corrective Action Plan–The District will collect Worksheet G forms monthly from our nonpublic schools mirroring the process used for public schools through our child nutrition system. This will ensure consistent documentation and verificat...
2024-003 Contact Person–Brandon Baumbach, Business Manager Corrective Action Plan–The District will collect Worksheet G forms monthly from our nonpublic schools mirroring the process used for public schools through our child nutrition system. This will ensure consistent documentation and verification of data, and prevent future discrepancies. Completion Date - June 30, 2025
View Audit 350408
Finding 540714 (2024-001)
Significant Deficiency 2024
South Coast Water District
CA
Procurement, Suspension & Debarment
Action taken in response to finding: The District does currently have procedures in place to verify vendors are not suspended or debarred by checking sam.gov. However, additional steps have been taken to require staff to retain the documentation for evidence of compliance when performing vendor susp...
Action taken in response to finding: The District does currently have procedures in place to verify vendors are not suspended or debarred by checking sam.gov. However, additional steps have been taken to require staff to retain the documentation for evidence of compliance when performing vendor suspension and debarment procedures on all vendors with which South Coast Water District (SCWD) plans to enter into a covered transaction. The District has also updated the procurement procedures to ensure staff retain documentation for evidence when performing suspension and debarment procedures on all new and existing vendors by checking sam.gov exclusions or collecting a certificate from the entity. Name(s) of the contact person(s) responsible for corrective action: Jenny Pan Planned completion date for corrective action plan: March 24, 2025.
View Audit 350401
Finding 540713 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Arkadelphia, Arkansas
AR
HUD Housing Programs Reporting
Housing Authority of the City of Arkadelphia respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Bobbi Partain, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR ...
Housing Authority of the City of Arkadelphia respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Bobbi Partain, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended June 30, 2024 Oversight Agency: U.S. Department of Housing and Urban Development The findings from the June 30, 2024 audit are discussed below. The findings are numbered to correspond to the auditing findings disclosed in Section C of the Schedule of Findings and Questioned Costs. B. FINDINGS - FINANCIAL STATEMENTS AUDIT None C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAMS AUDIT Department of Housing and Urban Development FALN 14.872 – Public Housing Capital Fund 2024-001 Compliance with Public Housing Capital Fund Criteria: Capital funds transferred to operation are not considered obligated until the funds have been budgeted and drawn down. The voucher request date must occur before those funds are reported as obligated in LOCCS. PHAs shall submit HUD-53001, Actual Modernization Cost Certificate within 90 days of the expenditure end date for each grant. Condition: We noted two instances when capital funds transferred to operations for Capital Fund Programs (CFP) 501-20 and 501-21 were obligated before the date the funds were requisitioned from eLOCCS. HUD-53001 was completed for CFP 501-20 on January 29, 2024, which was past the 90-day reporting period after the conclusion pf the program’s expenditures. The final expenditure on this grant was July 19, 2023. HUD-53001 was completed for CFP 501-21 on January 23, 2025, which was past the 90-day reporting period after the conclusion of the program’s expenditures. The final expenditure on this grant was February 7, 2024. Recommendation: The Authority should not obligate funds designated for transfers to operation until the funds have been budgeted and drawn down. We did note the funds for transfers to operations for CFP 201-22 and CFP 201-23 were properly obligated when the funds were drawn down. The Authority should promptly complete HUD-53001 at the conclusion of a CFP program to ensure it complies with the 90-day reporting period. Views of responsible officials and planned corrective actions: We will comply with the auditors’ recommendations. Anticipated Completion Date: June 30, 2025
View Audit 350400
Finding 540712 (2024-002)
Significant Deficiency 2024
Jobpath, Inc.
AZ
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
The organization identified the issues and made staffing changes as of January 1, 2025 that include eliminating the Director of Finance position and instead created an accounting coordinator position and hired an outside accounting firm to provide expertise and an additional level of oversight. This...
The organization identified the issues and made staffing changes as of January 1, 2025 that include eliminating the Director of Finance position and instead created an accounting coordinator position and hired an outside accounting firm to provide expertise and an additional level of oversight. This change expands the finance and accounting team, increasing capacity to ensure the time needed for review of invoices and efficient communication with funders and avoid misunderstandings in the future.
View Audit 350398 Questioned Costs: $1
Finding 540711 (2024-001)
Significant Deficiency 2024
Jobpath, Inc.
AZ
Subrecipient Monitoring Reporting Significant Deficiency
We identified the issue and the employee responsible was removed. As of July 1, 2024 the Data systems and Eligibility Manager is responsible for reporting with the added oversight and sign off from the Director of Operations.
We identified the issue and the employee responsible was removed. As of July 1, 2024 the Data systems and Eligibility Manager is responsible for reporting with the added oversight and sign off from the Director of Operations.
View Audit 350398
Finding 540698 (2024-003)
Significant Deficiency 2024
McKendree University
IL
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
2024-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...
2024-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the Student Financial Aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date and that disbursements date reported in COD matches the disbursement date to the student. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The McKendree University Financial Aid Office has an automated daily process for notifying COD of all federal aid disbursements after a disbursement is made to a student’s account. This process also includes a step for checking the COD website for any rejected files to confirm that students were correctly reported within a day of loan and TEACH grant disbursements occurring, well within the 15-day required notification time frame. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025
View Audit 350395
Finding 540697 (2024-002)
Significant Deficiency 2024
McKendree University
IL
Matching / Level of Effort / Earmarking Eligibility Significant Deficiency § 200.303
2024-002 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...
2024-002 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the Federal Student Aid handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Part of the weekly procedure for federal loan and TEACH grant disbursements includes Loan Disbursement Notifications to all students immediately after the loan is disbursed to a student’s account. This process now includes a step for a second check of the loan disbursements to ensure that all loan and TEACH grant disbursements have been sent the notified via campus and external email. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025
View Audit 350395
Finding 540696 (2024-001)
Significant Deficiency 2024
McKendree University
IL
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303
UNITED STATES DEPARTMENT OF EDUCATION 2024-001 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct...
UNITED STATES DEPARTMENT OF EDUCATION 2024-001 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their Written Information Security Program includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While significant progress has been made towards GLBA compliance, there was not time to fully implement the corrective action plan prior to June 30, 2024 given the timing of the audit completion. An Information Security Governance Committee has been established and one of the key responsibilities of the committee is to review the Written Information Security Program (WISP) against GLBA requirements to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Christine Tweedy, CIO & Director of IT Planned completion date for corrective action plan: June 30, 2025
View Audit 350395
Wellesley College
MA
Student Financial Aid Matching / Level of Effort / Earmarking
The College will be forgiving the outstanding balance for all students that the original Perkins loan promissory note was unable to be located, eliminating the requirement to have the promissory note on file.
The College will be forgiving the outstanding balance for all students that the original Perkins loan promissory note was unable to be located, eliminating the requirement to have the promissory note on file.
View Audit 350394
Finding 540693 (2024-001)
Significant Deficiency 2024
Families First, Inc.
GA
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimu...
Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimum seventy-five documents and attachments per invoice. To minimize the risk of omitting required documentation, the Director or designated staff will review the invoice package prior to submission to the funder and an invoice checklist task will be developed and completed. Contact person(s) responsible for corrective action: Schwanna C. Lakine The anticipated completion date is June 30, 2025.
View Audit 350393
Franklin County Dial Self, Inc.
MA
Reporting
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-003: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the reporting and audit preparation procedures to ensure...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-003: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the reporting and audit preparation procedures to ensure timely completion and submission of the audit reporting package to the Federal Audit Clearinghouse. ACTION TAKEN The Organization will be implementing a modification to the procedures for reporting and audit preparation.
View Audit 350391
Franklin County Dial Self, Inc.
MA
Internal Control / Segregation of Duties Cash Management
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified ...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2024-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally before sending to AmeriCorps. ACTION TAKEN The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.
View Audit 350391
Finding 540689 (2024-034)
Material Weakness 2024
State of New Hampshire
NH
Subrecipient Monitoring § 200.303 § 200.332 § 200.501 § 200.521
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation & Recover...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation & Recovery HSEM Telephone: 602-271-2231 E-mail address: NHPA@dos.nh.gov Audit Report Reference: 2024-034, 2023-023 - Subrecipient Monitoring Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with this finding. The identified issue, where one of the two project award letters did not include language detailing project certification requirements, occurred because the project was incomplete. Historically, programmatic staff did not include certification information in award letters for incomplete projects. Similar to the concerns outlined in finding 2024-002, issues with the award letters were identified and addressed in April/May 2024. The updated award letter template is now used for all projects, regardless of their payment eligibility status at the time of issuance. A copy of the revised award letter template and the award notification fact sheet are attached to this response. The award notification fact sheet was updated in March 2025 and is sent via email upon award notification. It is also available on our website. For the ongoing projects, one of those two projects is still not completed and is on closeout review by FEMA, so a PCCR has still not been received as they have not received their final reimbursement. Programmatic staff will review and update the Quick Reference Guide for PCCRs to ensure compliance and efficiency. Enhancements to the guide will include, at a minimum, copying the shared inbox when sending the final expenditure report to FEMA and saving a PDF copy to the shared drive. Additionally, staff must account for recent changes to the form being hosted on WebEOC, ensuring that a report is requested monthly. Since programmatic staff no longer have direct access to this capability, the revised process must be clearly documented in the Quick Reference Guide. Programmatic supervisors were informed on March 11, 2025, of the need to reinforce internal controls. Remedial training will be provided to programmatic staff upon completion of the guide’s review and update, no later than April 15, 2025. To ensure timely follow-up, calendar reminders will be set for programmatic staff responsible for these tasks, prompting them to send monthly reminder emails for any outstanding PCCRs.
View Audit 350389
Finding 540687 (2024-033)
Material Weakness 2024
State of New Hampshire
NH
Subrecipient Monitoring Reporting Material Weakness § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation and Recov...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation and Recovery Telephone: 602-271-2231 E-mail address: NHPA@dos.nh.gov Audit Report Reference: 2024-033 - Reporting Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with this finding. During the single audit that we participated in last year, it was identified that the programmatic award letter was lacking necessary information. That award letter was updated April/May 2024 to include information as outlined in 2 CFR section 200.332. It is our belief that no further corrective action is necessary by programmatic staff. A copy of the award letter template and award notification fact sheet are attached to this response. The award notification fact sheet was updated in March 2025. It is sent via email upon award notification and is also available on our website. Regarding the review of subrecipient Uniform Guidance reports, we will conduct a comprehensive review and update of the existing Quick Reference Guide to ensure full compliance. Enhancements to the guide will include, at a minimum, clear procedures for programmatic staff on addressing audit findings identified by subrecipients and issuing management decision letters to obtain corrective action plans. Additionally, a structured review process will be implemented for programmatic supervisors to verify the completeness and accuracy of the updated procedures within the guide. Programmatic supervisors responsible for these reviews were informed of this process change on March 11, 2025. Upon completion of the review and update, remedial training will be provided to programmatic staff no later than April 15, 2025, ensuring alignment with the revised procedures.
View Audit 350389
Finding 540685 (2024-032)
Material Weakness 2024
State of New Hampshire
NH
Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Matthew Hotchkiss and Austin Brown Telephone: 602...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Matthew Hotchkiss and Austin Brown Telephone: 602-271-2231 E-mail address: Matthew.A.Hotchkiss@dos.nh.gov and NHPA@dos.nh.gov Audit Report Reference: 2024-032, 2023-021 Special Tests and Provisions - Project Accounting Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with finding 001-A. This issue was discovered during FEMA’s financial monitoring site visit in March 2024. To resolve this issue, HSEM drafted a Delegation of Authority letter which was filed with FEMA in November 2024. A copy of the DOA is attached to this response and was supplied to KPMG during the audit. The control and review concern of this issue was previously addressed by establishing a review process between the Accountant IV, Administrator II, and the Deputy Director prior to the submittal of all 425s. These controls were in place during the audit period but were not documented. Please note that inaccuracies were not found during the audit on the filed 425 reports. In the future, HSEM will ensure that the review process is documented. HSEM concurs with Finding 001-B and is taking immediate action to review and strengthen its procedures regarding FFATA filing. As of March 8, the Federal FFATA filing process has shifted to SAM.gov for report submissions. In response, HSEM is swiftly updating its internal procedures to guarantee the timely and accurate filing of FFATA reports. These updates will be incorporated into a comprehensive Quick Reference Guide, designed to provide programmatic staff with clear, efficient instructions for completing reports. Additionally, a robust review process will be instituted for programmatic supervisors to ensure strict adherence to the updated procedures. Programmatic supervisors, who will be responsible for conducting these reviews, were informed of the required process change on March 11, 2025. To ensure a smooth transition and full compliance, remedial training will be provided to all programmatic staff upon completion of the Quick Reference Guide review and update, no later than April 15, 2025.
View Audit 350389
Finding 540684 (2024-031)
Material Weakness 2024
State of New Hampshire
NH
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 20...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-031, 2023-020 - Special Tests and Provisions – Qualified Providers Anticipated Completion Date: June 30, 2025 Corrective Action Planned: Management concurs with the finding above. The NH DDS will have updated the written policies and procedures in place that ensure the validly (non-expired) of medical licenses for providers, as well as suspension and debarment status of providers. Policies will be in place for pre-hire interested parties, as well as more than annual re-reviews. Aside from written policies and procedures, we will continue to update a spreadsheet to be completed for each individual review done and we will maintain a documents folder for each individual to retain electronic proofs in. Proof will be retained for 6 years. The Administrator continues to meet with the Professional Relations Officer every two weeks. These will be status calls of ensuring that each and every provider that we use is licensed, is not suspended or debarred from practicing, that they all each have rows on the spreadsheet, have folders, and these folders contain the individuals proof that the reviews have and are being done on, before and after a provider begins with the DDS and there is an electronic date stamp. The Administrator meets with the CE Scheduler’s Supervisor every two weeks. Time during these calls will be spent ensuring that the schedulers are only scheduling with licensed medical providers who have had their licenses checked by the Professional Relations Officer. The Disability Case Processing System (DCPS) is in the process of implementing consultative evaluation providers licensing features that include a CE Scheduler will not be able to schedule an evaluation with a provider who is not license verified or who has an expired license. The anticipated roll out for this feature will be in FFY25 (October 2024-September 2025). This will ensure that zero CE appointment will be scheduled with an unlicensed/expired provider. This will not eliminate the need for license and sanction checks and will not eliminate the need for documentation and proofs retention. In the event licensing and sanction checks are not completed and appropriately documented, date stamped, and proofs stored, this responsibility will shift to other DDS staff.
View Audit 350389
Finding 540683 (2024-030)
Material Weakness 2024
State of New Hampshire
NH
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 20...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 96.001 Social Security, Disability Insurance State Agency: Education Department Audit Contact: Lindsey Labonville Title: Administrator IV Telephone: 603.731.4621 E-mail address: Lindsey.L.Labonville@doe.nh.gov Audit Report Reference: 2024-030, 2023-019 - Reporting Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We have updated our processes as demonstrated with the boxes on line 7 being checked on the newer reports and will continue to follow this action on all future reports. NH SSDI will update/develop procedures for fiscal reporting. Spreadsheets used to create federal reports will be updated to clearly link information used and will be locked and saved as supporting documentation. Additionally, the NH SSDI will update its internal controls to include a second review and approval of all federal reports.
View Audit 350389
Finding 540681 (2024-029)
Material Weakness 2024
State of New Hampshire
NH
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.959 Substance Abuse Prevention and Treatment Block Grant State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and Grants Administrator of Bureau of Contra...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.959 Substance Abuse Prevention and Treatment Block Grant State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines and Melissa Kelleher Title: Revenue Director and Grants Administrator of Bureau of Contracts and Procurement Telephone: 603-271-5052 and 603-271-9637 E-mail address: Hannah.J.Glines@dhhs.nh.gov, Melissa.J.Kelleher@dhhs.nh.gov Audit Report Reference: 2024-029 - FFATA Completion Date: 09/30/2025 Corrective Action Planned: FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports. The contracts were all in process prior to the April 4, 2022, inception of the UEI, and had been prepared with the DUNS number. However, the appropriate UEI was obtained to perform the required FFATA reporting requirements using SAM.GOV.
View Audit 350389
Finding 540679 (2024-028)
Material Weakness 2024
State of New Hampshire
NH
Subrecipient Monitoring § 200.332 § 200.521
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.959 Substance Abuse Prevention and Treatment Block Grant State Agency: Department of Health and Human Services (DHHS) Audit Contact: Kyra Leonard Title: DBH & DLTSS Finance Director Telephone: 603-271-5052 E-mail address: Kyra.C.Leona...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.959 Substance Abuse Prevention and Treatment Block Grant State Agency: Department of Health and Human Services (DHHS) Audit Contact: Kyra Leonard Title: DBH & DLTSS Finance Director Telephone: 603-271-5052 E-mail address: Kyra.C.Leonard@dhhs.nh.gov Audit Report Reference: 2024-028, 2023-017 – Subrecipient Monitoring Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We currently review all of the expense details submitted on a monthly basis for our sub-recipients. However, we did not properly document the procedures that were performed. We have implemented a financial monitoring checklist that will specify each procedure and include a date that it was completed on. The monitoring activities outlined on the risk assessment will also be considered on the same checklist when applicable based on the frequency of the action.
View Audit 350389
Finding 540678 (2024-027)
Material Weakness 2024
State of New Hampshire
NH
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.778 Opioid STR State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines Title: Revenue Director Telephone: 603-271-9043 E-mail address: Hannah.J.Glines@dhhs.nh.gov Audit Report Reference: 2024-027 – FF...
CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.778 Opioid STR State Agency: Department of Health and Human Services (DHHS) Audit Contact: Hannah Glines Title: Revenue Director Telephone: 603-271-9043 E-mail address: Hannah.J.Glines@dhhs.nh.gov Audit Report Reference: 2024-027 – FFATA Anticipated Completion Date: September 30, 2025 Corrective Action Planned: FFATA procedures will be reviewed and strengthened to ensure adequate controls are in place. This will include training other members of the federal reporting staff so that there is sufficient separation of duties for preparation, review, approval, and timely submittal of the reports
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