Corrective Action Plans

Finding 539365 (2024-002)

Significant Deficiency 2024

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 ...

Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 days. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action in Response to Finding: Portland State University relies on a third party, National Student Clearinghouse, to report student enrollment status changes to the NSLDS. Fall 2023 and Winter 2024 enrollment certification files were provided to NSC for relay to NSLDS. Despite this, these enrollment files were never provided to NSLDS and as such the students status change, effective September 26, 2023, was not certified within the NSLDS until May 3, 2024. We are researching why these enrollment certification files were never provided to the NSLDS. Name of the Contact Person Responsible for Corrective Action: Nicolle DuPont, Associate Registrar Planned Completion Date for Corrective Action Plan: April 2025

View Audit 349899

Finding 539363 (2024-001)

Significant Deficiency 2024

Portland State University

OR

Student Financial Aid

Recommendation: CLA recommends that the University review the requirement and implement a control to monitor outstanding checks throughout the year. In addition, for the checks outstandings greater than 240 days, the University should return the funding to the U.S. Department of Education. Explanat...

Recommendation: CLA recommends that the University review the requirement and implement a control to monitor outstanding checks throughout the year. In addition, for the checks outstandings greater than 240 days, the University should return the funding to the U.S. Department of Education. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding Action in Response to Finding: The process during the current year has been to review the list of checks every 30 days but this has caused a failure in preventing checks from being returned after the 240 day mark. To rectify this, the Accountant II will review the comprehensive list on a monthly basis as well as checks that are in the future to ensure that we are not surpassing the 240 day mark by waiting for the next month to return. In addition, a report has been created to be delivered weekly that looks at all checks that are over 220 days old as a back up to ensure that no check is being missed and going over the 240 days requirement. Name of the Contact Person Responsible for Corrective Action: Megan Looney, Director of Student Financial Services Planned Completion Date for Corrective Action Plan: March 2025

View Audit 349899

Finding 539259 (2024-711)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Below please find our response and corrective action plan outline in reference to the above. Action: Provisioning and Deprovisioning Process The University is in the process of developing written procedures of provisioning and deprovisioning user access to our student information system, to include ...

Below please find our response and corrective action plan outline in reference to the above. Action: Provisioning and Deprovisioning Process The University is in the process of developing written procedures of provisioning and deprovisioning user access to our student information system, to include specifying those who are authorized to request user access and assigning responsibility to staff to assess access. This process will be an electronic workflow process which will house documentation of provisioning and deprovisioning activities. Anticipated Completion Date: August 2025 Action: Annual Attestation The University will conduct an audit and annual attestation process which will require managers to attest employee access to the system. Furthermore, every employee will be required to bi-annually confirm their understanding and adherence to specific policies, standards, and regulatory compliance. Action: Current Access to the Student Information System The University is assessing users who currently have access to the SIS. We will remove any student and/or employee who no longer requires access to the system. We will review this on an annual basis. Anticipated Completion Date: May 2025. Person responsible for corrective action: Name: Tammy McGuckin Title: Vice Chancellor for Student Affairs and Enrollment Services Email address; mcguckin@uwp.edu Person responsible for corrective action: Name: Sheronda Glass Title: Vice Chancellor for Operations Email address; glasss@uwp.edu

View Audit 349896

Finding 539258 (2024-710)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Subrecipient Monitoring

Planned Corrective Action: The financial aid office will report enrollment of unofficial withdrawals/last date of attendance on NSLDS upon completion of the Return to Title IV calculations and when unofficial withdrawals are reviewed at the end of each term. The Registrar's Office will review NSC G ...

Planned Corrective Action: The financial aid office will report enrollment of unofficial withdrawals/last date of attendance on NSLDS upon completion of the Return to Title IV calculations and when unofficial withdrawals are reviewed at the end of each term. The Registrar's Office will review NSC G (graduated) not applied reports after submitting degree verify files and corrections will be made, if needed, within 30 day period after submission. Anticipated completion date: financial aid has already acted on this beginning Fall 2024. Registrar's office will begin review of "G Not Applied" reportsbeginning Spring 2025. Person responsiblef or correctiveaction: Financial aid MIchelle Lamb, lamb@uwosh.edu, Alison Casady, casadya@uwosh.edu, Julia Bodette, bodettej@uwosh.edu

View Audit 349896

Finding 539257 (2024-709)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Special Tests & Provisions

Planned Corrective Action: As soon as UW-Milwaukee was notified during the LAB review process that enrollment status effective dates were being reported incorrectly, we took action to correct this issue. While a permanent fix to the extract process from PeopleSoft is dependent on Oracle providing a ...

Planned Corrective Action: As soon as UW-Milwaukee was notified during the LAB review process that enrollment status effective dates were being reported incorrectly, we took action to correct this issue. While a permanent fix to the extract process from PeopleSoft is dependent on Oracle providing a reliable solution to the issue or UW-Milwaukee Information Technology rewriting a custom process and therefore outside of the immediate control of the Registrar’s Office, the Registrar’s Office did immediately start using the “mass correction” feature for the 1800 series warnings provided by the NSC. This will result in enrollment status effective dates which fulfil the Department of Education’s requirements. Since utilizing the “mass correction” option increases the amount of time needed to work through NSC error and warning reports, the Registrar’s Office is hopeful that a more permanent reliable solution on the SIS level will be coming in the future. In the meantime, we will continue to utilize the mass correction option to ensure that enrollment status effective dates are only changed if a student’s enrollment status changes, per the Department of Education’s requirements. UW-Milwaukee Registrar’s Office staff reviewed the records of the five individuals that LAB indicated did not have accurate data reported to the NSLDS. We discovered that the data was reported accurately for enrollment status changes, which would result in a change in effective date. However, it appears that the NSLDS roster request schedule differs from UW-Milwaukee’s enrollment reporting schedule to the NSC. UWMilwaukee reports enrollment information to the NSC on the third Tuesday of each month. It looks like the NSLDS does a roster request at the beginning of the third week of each month. We will investigate if it is possible to adjust our NSC submission schedule to move up by one week, so new data should be available for the mid-month NSLDS roster request. Anticipated Completion Date: May 1, 2025 Person responsible for corrective action: Emily Bach, Records Coordinator UW-Milwaukee Registrar’s Office ecbach@uwm.edu

View Audit 349896

Finding 539256 (2024-708)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Subrecipient Monitoring

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) and Registrar’s Office (RO) reviewed the enrollment reporting recommendations cited in Finding 2024-708 and corrected error reports as appropriate. UW-Madison will review procedures to report all changes in student enroll...

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) and Registrar’s Office (RO) reviewed the enrollment reporting recommendations cited in Finding 2024-708 and corrected error reports as appropriate. UW-Madison will review procedures to report all changes in student enrollment accurately, completely, and in a timely manner for all instances that require reporting. OSFA and RO will review and update internal procedures to ensure that the date that a student is unofficially withdrawn is communicated and reported consistently between the National Student Loan Data System (NSLDS) and the National Student Clearinghouse (NSC) as appropriate. Prior to the LAB’s review, UW-Madison discovered and corrected issues relating to program enrollment status in NSC and NSLDS. As of November 2024, updates were made for all retroactive instances using appropriate conferral dates and accurate “G - Graduated” statuses. The long-term solution includes the creation of a “Graduates Only Enrollment” file which includes all students who have been reported as enrolled, not withdrawn in a given term and who have earned their degree in each of UW-Madison’s three degree conferral dates. This enrollment file will trigger an enrollment status update that occurs outside of the automatic NSC process. UW-Madison has updated procedures and now uses the NSC extract process to comply with the NSLDS and NSC reporting procedures for program-level enrollment status effective dates. For the beginning of the Fall 2025 term, UW-Madison will update procedures and extract logic from the student information system to ensure accuracy in the reporting of program begin dates. In the meantime, the RO team has reviewed, tested, and updated the process to ensure previously inaccurate program begin dates are corrected. Anticipated Completion Date: September 30, 2025 Person responsible for corrective action: Beth Warner Registrar Office – Division of Enrollment Mangement beth.warner@wisc.edu

View Audit 349896

Finding 539255 (2024-707)

None 2024

State of Wisconsin

WI

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Planned Corrective Action: We agree with the finding as to the handling of an inadvertent overpayment, defined as a disbursement inadvertently made to a student after the student ceased attendance but prior to the date of the institution’s determination that the student withdrew, and the requirement...

Planned Corrective Action: We agree with the finding as to the handling of an inadvertent overpayment, defined as a disbursement inadvertently made to a student after the student ceased attendance but prior to the date of the institution’s determination that the student withdrew, and the requirement that they be included in a Return of Title IV Aid calculation as aid that could have been disbursed rather than aid that was disbursed. Furthermore if the inadvertent overpayment could not have been made as a late disbursement under federal regulations, the entire amount of the overpayment must be returned. As of the date below and moving forward when a Title IV aid recipient officially withdraws and when a Title IV aid recipient withdraws without notification (an unofficial withdrawal as was the case with the finding), the date of disbursement for each aid type will be reviewed in relation to the date of the student’s ceasing attendance. This will determine how each aid type is treated within the calculation in line with policy addressed in the paragraph above. Appropriate action as to each aid type will be taken at the time of processing the Return of Title IV Aid calculation. Anticipated Completion Date: March 15, 2025 Person responsible for corrective action: Name, Title: William Trippett, Financial Aid Director Email address: trippetw@uww.edu

View Audit 349896 Questioned Costs: $1

Finding 539254 (2024-706)

Significant Deficiency 2024

State of Wisconsin

WI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Item One: Establishing Attendance 1. The Registrar’s Office will inform the Financial Aid and Scholarships Office of approved retroactive withdrawals. 2. Financial Aid and Scholarships office staff have been added to the academic calendar group, so we are aware of changes as they are made. 3. Provos...

Item One: Establishing Attendance 1. The Registrar’s Office will inform the Financial Aid and Scholarships Office of approved retroactive withdrawals. 2. Financial Aid and Scholarships office staff have been added to the academic calendar group, so we are aware of changes as they are made. 3. Provost and College Deans are now ensuring 100% completion of attendance rosters from faculty. 4. We will look more closely at students with withdrawal dates in the first week of the term to ensure they established attendance. 5. We will investigate more automated ways to monitor both establishing attendance as well as retroactive changes. Item Two: Calculation of Days in the Term We have implemented a semesterly meeting, including multiple people, to review the calendar together to determine the number of days in the term. Anticipated Completion Date: Item One: Establishing Attendance 1. Completed February 2025 2. Completed February 2025 3. Completed September 2024 4. In Progress a. Written policies completed February 2025. b. The next time this practice will be done is June 2025. 5. In Progress a. Determine current options and implement if there are automated ways to monitor by September 2025. Item Two: Calculation of Days in the Term Complete. First meeting held 2/12/2025 Person responsible for corrective action: Melissa Haberman Director, Financial Aid and Scholarships University of Wisconsin - Platteville Platteville, Wisconsin habermanm@uwplatt.edu

View Audit 349896 Questioned Costs: $1

Finding 539253 (2024-705)

Significant Deficiency 2024

State of Wisconsin

WI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Planned Corrective Action: Module R2T4 date determination corrective action: Updated module R2T4 procedures to assist in determination of dates to be included in the R2T4 calculation. Complete recalculation for impacted 23-24 audit students, and review others in similar programs for updates by Revie...

Planned Corrective Action: Module R2T4 date determination corrective action: Updated module R2T4 procedures to assist in determination of dates to be included in the R2T4 calculation. Complete recalculation for impacted 23-24 audit students, and review others in similar programs for updates by Review withdrawals in terms/programs taught in modules for 24-25 for accuracy in determining correct end dates and charges used in determining withdrawal. Withdrawal Timing Updated R2T4 procedures to include quick review of timing of the disbursement of funds versus the students recorded withdrawal date. Anticipated Completion Date: March 2025 Person responsible for corrective action: Kristina Klemens Director of Scholarships and Financial Aid Name Title Jamie Thomas Financial Aid Business Analyst-Operations and Compliance Name Title Financial Aid/Enrollment Management Division or Unit (if applicable) Kristina Klemens: klemens@uwp.edu Email address Jamie Thomas: thomsonj@uwp.edu Email address

View Audit 349896 Questioned Costs: $1

Finding 539252 (2024-704)

Significant Deficiency 2024

State of Wisconsin

WI

Questioned Costs Student Financial Aid Subrecipient Monitoring

Interim corrective actions: These cases involved situations where students dropped courses before withdrawing (officially or unofficially) from all courses. UW-River Falls did not have a system in place to review course participation for courses which students dropped prior to withdrawal, although i...

Interim corrective actions: These cases involved situations where students dropped courses before withdrawing (officially or unofficially) from all courses. UW-River Falls did not have a system in place to review course participation for courses which students dropped prior to withdrawal, although it has procedures in place to review course participation for enrolled courses at the time of withdrawal and when students are assigned failing grades. For Fall Semester 2024: Existing procedures: 1. Official withdrawals: Students officially withdrawing from the University must complete an electronic form which collects instructor verification of course participation. The Financial Aid office receives this form once it has been processed by the Registrar’s office. Students reported as not having participated in courses have their financial aid adjusted prior to calculating a return to Title IV funds. 2. Unofficial withdrawals: Instructors assigning failing grades to students must report student’s course participation or non-participation and, if available, a last date of course participation. Following the grading deadline, a report listing all students who never participated in classes is run and students found to have failed courses due to non-participation have their financial aid adjusted prior to calculating a return to Title IV funds. Additional procedure instituted: 3. Learning management system review: Students who withdraw (officially or unofficially) and who dropped courses prior to withdrawing had their dropped courses reviewed in the Learning Management System (LMS). Students who submitted assignments as recorded in the system were determined to have begun participation in the course. Students who submitted no assignments were determined to not have participated in the course and financial aid was adjusted prior to calculating a return to Title IV funds. For Spring Semester 2025: Existing procedures: 1. Procedures 1,2, and 3 from Fall Semester 2024 continue to be employed for Spring semester 2025. Additional procedures: 2. Expanding the LMS review to Pell grant students with dropped courses: Students with disbursed Pell Grants who drop courses after the Pell grant census date now have these courses reviewed to determine if the student began attendance before dropping the course, using the same procedure as #3 above.Instructor course participation verification: After the 3rd week of classes for Spring 2025, UWRiver Fall requested that instructors report students who had not begun participation in their courses. This report is currently being reviewed and students with Pell grants will be evaluated to determine if an adjustment to the student’s enrollment intensity is needed to ensure that the disbursed Pell grant is accurate. Student who have begun participation in no enrolled courses will be reviewed for possible return of all Title IV funds. Future additional corrective actions: 1. UW-River Falls will pursue making course participation verification by instructors during the first month of the semester an administrative policy and develop formal procedures for surveying instructors and reporting students found to not have begun participation in a course or courses to the Financial Aid office for adjustments to their disbursed Title IV aid. 2. UW-River Falls will pursue adding an instructor course participation step to the course drop form currently in use by the Registrar’s office. Anticipated Completion Date: Interim actions were implemented in September 2024 and February 2025. Permanent action expected by Spring 2026. Person(s) responsible for corrective action: Cindy Holbrook, Executive Director of Enrollment Management Cindy.Holbrook@uwrf.edu 715-425-3500 Robert Bode, Director of Financial Aid and Military/Veterans Resource Center Robert.Bode@uwrf.edu 715-425-3141 Kelly Browning, University Registrar Kelly.Browning@uwrf.edu 715-425-3342 Responsible Unit Division of Enrollment Mangagement

View Audit 349896 Questioned Costs: $1

Finding 539251 (2024-703)

Significant Deficiency 2024

State of Wisconsin

WI

Questioned Costs Subrecipient Monitoring Significant Deficiency

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) reviewed the return of fund calculations cited in Finding 2024-703 and returned funds as appropriate. OSFA will review internal procedures to ensure accuracy and timely completion of the return of funds process. As a proa...

Planned Corrective Action: UW-Madison’s Office of Student Financial Aid (OSFA) reviewed the return of fund calculations cited in Finding 2024-703 and returned funds as appropriate. OSFA will review internal procedures to ensure accuracy and timely completion of the return of funds process. As a proactive measure, UW-Madison is establishing a new position focused on compliance and training within OSFA. This individual will oversee key compliance areas in Title IV administration, including R2T4 calculations and the unofficial withdrawal process. The new position will conduct quality assurance reviews at the end of each term to identify and address any weaknesses in the R2T4 and other administrative processes. Any concerns will be remedied within the required timeframe, and staff will receive training on the relevant policies and procedures. Additionally, two OSFA team members are registered to attend National Association of Student Financial Aid Administrators’ (NASFAA) online Return of Title IV Funds five-week course in April 2025. This training will inform any necessary updates to OSFA’s policies and procedures related to official and unofficial withdrawals. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Shane Maloney, Associate Director of Financial Aid Office of Student Financial Aid - Division of Enrollment Mangement shane.maloney@wisc.edu

View Audit 349896 Questioned Costs: $1

Finding 539250 (2024-700)

Significant Deficiency 2024

State of Wisconsin

WI

Student Financial Aid Reporting Significant Deficiency

Planned Corrective Action: Financial Aid will continue to reconcile Direct Loans and the Federal Pell Grant programs with the Department of Education through the Common Origination and Disbursement system. The loan coordinator and Pell Grant manager will confirm SIS amounts reconcile with WISER mont...

Planned Corrective Action: Financial Aid will continue to reconcile Direct Loans and the Federal Pell Grant programs with the Department of Education through the Common Origination and Disbursement system. The loan coordinator and Pell Grant manager will confirm SIS amounts reconcile with WISER monthly, at minimum. If there are any discrepancies, the Controller will be contacted to assist with internal reconciliation of funds. Anticipated Completion Date: Will begin corrective action Spring 2025 Person responsible for corrective action: Alison Casady, Director of Financial Aid; casadya@uwosh.edu In conjunction with Direct Loan coordinator: Ashley Hass; hassa@uwosh.edu Pell Grant program manager: Elizabeth Bloedow; bloedowe@uwosh.edu Controller: Mai Lee; Financial Services; leemai@uwosh.edu

View Audit 349896

Finding 539231 (2024-300)

Material Weakness 2024

State of Wisconsin

WI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Wisconsin Department of Health Services Planned Corrective Action: This FY 2022-23 finding continued through SFY 2023-24 because the public health emergency unwinding was completed after June 30, 2024, for this population. No new concerns were identified by LAB during their FY 2023-24 audit. Correct...

Wisconsin Department of Health Services Planned Corrective Action: This FY 2022-23 finding continued through SFY 2023-24 because the public health emergency unwinding was completed after June 30, 2024, for this population. No new concerns were identified by LAB during their FY 2023-24 audit. Corrective actions began during SFY 2023-24, and DHS completed a final analysis in November 2024. As part of this process, all outstanding cases were resolved. After the analysis was completed, DHS implemented an ongoing monthly monitoring plan with the IM agencies, which was outlined in the CARES Coordinator Notice (CCN) dated January 27, 2025. Anticipated Completion Date: January 27, 2025Persons responsible for corrective action: Autumn Arnold, Director Bureau of Eligibility and Enrollment Policy, Division of Medicaid Services autumn.arnold@dhs.wisconsin.gov Jonelle Brom, Director Bureau of Eligibility Operations and Training, Division of Medicaid Services Jonellem.Brom@dhs.wisconsin.gov Dave Varana, Director Bureau of Fiscal Accountability and Management, Division of Medicaid Services Dave2.Varana@dhs.wisconsin.gov

View Audit 349896 Questioned Costs: $1

Finding 539230 (2024-303)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Wisconsin Department of Health Services Planned Corrective Action: This finding is a continuation of a prior year finding. The current finding does not include any new recommendations. The prior year finding continued into SFY 2023-24 because we didn’t receive the finding until the final quarter of ...

Wisconsin Department of Health Services Planned Corrective Action: This finding is a continuation of a prior year finding. The current finding does not include any new recommendations. The prior year finding continued into SFY 2023-24 because we didn’t receive the finding until the final quarter of SFY 2023-24, and the federal website would not accommodate the solution we implemented immediately upon receipt of the finding. DHS adjusted its corrective action plan and successfully submitted all the SFY 2023-24 awards to the federal website in July 2024. This represents timely reporting for obligations occurring in June 2024, though technically after the audit period. No further corrective actions are needed for this finding. Anticipated Completion Date: July 2024 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.govRebuttal from the Wisconsin Legislative Audit Bureau In its corrective action plan on page 349, the Department of Health Services noted that it had adjusted its prior year corrective action plan and successfully submitted all the FY 2023-24 Social Services Block Grant (SSBG) awards to the federal website in July 2024. To assist the reader in understanding the corrective action plan, we offer the following clarification: The July 2024 submission was not timely for amounts awarded under SSBG that were obligated through agreements signed in fall 2023.

View Audit 349896

Finding 539229 (2024-302)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.332

Wisconsin Department of Health Services Planned Corrective Action: After the SFY 2022-23 audit finding was received, DHS immediately began corrective actions. No new concerns were identified by LAB during their SFY 2023-24 audit. DHS corrected the assistance listing number (ALN) of TANF funds transf...

Wisconsin Department of Health Services Planned Corrective Action: After the SFY 2022-23 audit finding was received, DHS immediately began corrective actions. No new concerns were identified by LAB during their SFY 2023-24 audit. DHS corrected the assistance listing number (ALN) of TANF funds transferred to the SSBG on the DHS website (https://www.dhs.wisconsin.gov/gears/index.htm) for the calendar year 2023 and 2024 Basic County Allocation on March 20, 2024. DHS changed the ALN for TANF funds transferred to the SSBG on the calendar year 2025 Basic County Allocation contracts that started January 1, 2025. Anticipated Completion Date: January 1, 2025 Person responsible for corrective action: Rebecca Mogensen, Section Chief Managerial Accounting, Bureau of Fiscal Services, Division of Enterprise Services rebeccaj.mogensen@dhs.wisconsin.gov

View Audit 349896

Finding 539228 (2024-201)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Planned Corrective Action: The DCF Bureau of Finance will continue to review and improve the FFATA reporting process to ensure the reporting is accurate and timely. Anticipated Completion Date: The bureau will complete this work by June 30, 2026. Person responsible for corrective action: Rachelle Ar...

Planned Corrective Action: The DCF Bureau of Finance will continue to review and improve the FFATA reporting process to ensure the reporting is accurate and timely. Anticipated Completion Date: The bureau will complete this work by June 30, 2026. Person responsible for corrective action: Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@wisconsin.gov

View Audit 349896

Finding 539227 (2024-200)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Planned Corrective Action: The DCF Bureau of Working Families (BWF) will review the Work Verification Plan, make updates as necessary, and submit it to the U.S. Department of Health and Human Services for approval. BWF will resume monitoring and documentation of the work participation information in...

Planned Corrective Action: The DCF Bureau of Working Families (BWF) will review the Work Verification Plan, make updates as necessary, and submit it to the U.S. Department of Health and Human Services for approval. BWF will resume monitoring and documentation of the work participation information in accordance with the approved Work Verification Plan. Anticipated Completion Date: The bureau will complete this work by June 30, 2025. Persons responsible for corrective action: Patara Horn, Director Bureau of Working Families Pataras.Horn@wisconsin.gov Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@wisconsin.gov

View Audit 349896

Finding 539225 (2024-901)

Significant Deficiency 2024

State of Wisconsin

WI

Allowable Costs / Cost Principles Eligibility HUD Housing Programs § 200.303

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure claims meet eligibility requirements and include appropriate documentation. The following corrective actions are planned: • A spreadsheet is used to collect claims s...

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure claims meet eligibility requirements and include appropriate documentation. The following corrective actions are planned: • A spreadsheet is used to collect claims service and payment dates. A formula will be applied to either restrict or flag dates outside the allowable period. • Insurance carriers will be notified of the formula change and reminded to only include claims that were paid within the allowable period. Anticipated Completion Date: The PY 2025 spreadsheet will be updated by February 2025 and insurance carriers notified when provided the updated spreadsheet for PY 2025 reporting. Reporting for 1st quarter 2025 is due in May 2025. Person responsible for corrective action: Rebecca Easland, Deputy Commissioner of Insurance Rebecca.easland@wisconsin

View Audit 349896

Finding 539224 (2024-900)

Significant Deficiency 2024

State of Wisconsin

WI

Reporting § 200.303

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure financial reports are filed according to the terms and conditions of the 1332 State Innovation Waivers grant award. The following corrective actions have been taken:...

Planned Corrective Action: The Office of the Commissioner of Insurance accepts the Legislative Audit Bureau’s recommendation to ensure financial reports are filed according to the terms and conditions of the 1332 State Innovation Waivers grant award. The following corrective actions have been taken: • The written policies and procedures were updated to require a secondary review of the annual Standard Form 425 Federal Financial Report. • An amended filing was submitted to the U.S. Department of Health and Human Services on October 25, 2024. Anticipated Completion Date: October 25, 2024 Person responsible for corrective action: Rebecca Easland, Deputy Commissioner of Insurance Rebecca.easland@wisconsin.gov

View Audit 349896

Finding 539222 (2024-306)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH) will continue to utilize risk assessments to inform a written monitoring plan for the Health Disparities grant. The monitoring plan will include a description of the subrecipient monitoring in refe...

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH) will continue to utilize risk assessments to inform a written monitoring plan for the Health Disparities grant. The monitoring plan will include a description of the subrecipient monitoring in reference to the risk level of the subrecipient. DPH will develop templates and procedures for completing and documenting desk reviews of subrecipient invoices. DPH will also use the Internal Controls Checklist to create a standard of assessing and documenting the reliance that can be placed on review of subrecipient single audit reports. DPH will develop and provide training on monitoring plans to staff with responsibilities for subrecipient monitoring activities. Finally, DPH will utilize the Internal Controls Checklist to implement management oversight to ensure monitoring is being completed and documented. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Christina Isenring, Director Bureau of Operations, Division of Public Health christinam.isenring@dhs.wisconsin.gov

View Audit 349896

Finding 539218 (2024-307)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH), Office of Preparedness and Emergency Health Care will finalize its review of the tracking spreadsheet, document all conclusions, and work with the correct federal agency to complete any necessary ...

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH), Office of Preparedness and Emergency Health Care will finalize its review of the tracking spreadsheet, document all conclusions, and work with the correct federal agency to complete any necessary next steps. DPH will complete risk assessments for the three local and seven tribal public health agencies and adjust subrecipient monitoring appropriately. DPH will continue to utilize risk assessments to inform a written monitoring plan for the Public Health Emergency Response grant. The monitoring plan will include a description of the subrecipient monitoring in reference to the risk level of the subrecipient. DPH will develop templates and procedures for completing and documenting desk reviews of subrecipient invoices. DPH will also use the Internal Controls Checklist to create a standard of assessing and documenting the reliance that can be placed on review of subrecipient single audit reports. DPH will develop and provide training on monitoring plans to staff with responsibilities for subrecipient monitoring activities. Finally, DPH will utilize the Internal Controls Checklist to implement management oversight to ensure monitoring is being completed and documented. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Christina Isenring, Director Bureau of Operations, Division of Public Health christinam.isenring@dhs.wisconsin.gov

View Audit 349896

Finding 539214 (2024-305)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH) will continue to utilize risk assessments to inform a written monitoring plan for the ELC grant. The monitoring plan will include a description of the subrecipient monitoring in reference to the ri...

Wisconsin Department of Health Services Planned Corrective Action: The Division of Public Health (DPH) will continue to utilize risk assessments to inform a written monitoring plan for the ELC grant. The monitoring plan will include a description of the subrecipient monitoring in reference to the risk level of the subrecipient. DPH will develop templates and procedures for completing and documenting desk reviews of subrecipient invoices. DPH will also use the Internal Controls Checklist to create a standard of assessing and documenting the reliance that can be placed on review of subrecipient single audit reports. DPH will develop and provide training on monitoring plans to staff with responsibilities for subrecipient monitoring activities. Finally, DPH will utilize the Internal Controls Checklist to implement management oversight to ensure monitoring is being completed and documented.Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Christina Isenring, Director Bureau of Operations, Division of Public Health christinam.isenring@dhs.wisconsin.gov

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Finding 539210 (2024-309)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

Wisconsin Department of Health Services Planned Corrective Action: DHS agrees with the recommendation to continue efforts to implement the reporting improvements started after the prior year audit. As stated by LAB, updates have been made to the Federal Funding Accountability and Transparency Act (F...

Wisconsin Department of Health Services Planned Corrective Action: DHS agrees with the recommendation to continue efforts to implement the reporting improvements started after the prior year audit. As stated by LAB, updates have been made to the Federal Funding Accountability and Transparency Act (FFATA) reporting process and procedures since the prior audit, and they were implemented in the final quarter of SFY 2023-24. Unfortunately, at the time we received the prior year finding, much of SFY 2023-24 was complete, so we had little time to improve FY 2023- 24 reporting. Since the prior audit, all reporting has been accomplished in a timely manner, provided the Federal Award Identification Number (FAIN) was made available by the federal government in a timely manner. For many awards, including Substance Abuse Block Grant, this doesn’t become available for up to 10 months after the period of performance begins, making timely reporting of the subawards impossible. DHS is struggling to meet the extensive audit requirements of FFATA reporting, while also ensuring it adds value to the public. For example: The contract signed date is not captured in STAR and can’t be pulled by query. Manual intervention is required to locate the subaward signed date. • Though the description field is required, it is not displayed publicly in the subawards search results page under the FAIN. In this way, the field may not add value to the public, so DHS uses it to describe the award in ways that are administratively purposeful. • DHS must be informed of subawards by DCF and UW to report them. Reasonably, DHS relies on language in the interagency grant agreement to communicate with these agencies. This communication did not happen in all instances. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Vanessa Paulsen, Section Chief Expenditure Accounting, Bureau of Fiscal Services, Division of Enterprise Services vanessa.paulsen@dhs.wisconsin.gov

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Finding 539206 (2024-801)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring § 200.332

Planned Corrective Action: DNR has developed formal subrecipient monitoring policies and procedures for GLRI recipients and implemented this corrective action in June 2024 for the FY 2024-25 awards. Furthermore, DNR will perform risk assessments for existing subrecipients for ongoing projects under ...

Planned Corrective Action: DNR has developed formal subrecipient monitoring policies and procedures for GLRI recipients and implemented this corrective action in June 2024 for the FY 2024-25 awards. Furthermore, DNR will perform risk assessments for existing subrecipients for ongoing projects under open grants as of February 17, 2025, to ensure appropriate monitoring. Anticipated Completion Date: 6/1/25 Person responsible for corrective action: Name, Title: Wade Strickland, Director Division or Unit (if applicable): Office of Great Waters, Division of Environmental Management Email address: Wade.strickland@wisconsin.gov

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Finding 539205 (2024-800)

Significant Deficiency 2024

State of Wisconsin

WI

Reporting § 200.328

Planned Corrective Action: DNR has developed a master tracking spreadsheet to track all of the grants and the financial reporting requirements for each grant. This spreadsheet is maintained and reviewed by the Management and Grant Accounting Section Chief to ensure all federal financial reports are ...

Planned Corrective Action: DNR has developed a master tracking spreadsheet to track all of the grants and the financial reporting requirements for each grant. This spreadsheet is maintained and reviewed by the Management and Grant Accounting Section Chief to ensure all federal financial reports are submitted by the due dates. This corrective action was implemented in October 2024, prior to receiving the interim audit memo. Anticipated Completion Date: 10/31/24 Person responsible for corrective action: Name, Title: Gabriel Nankee, Management and Grant Accounting Section Chief Division or Unit (if applicable): Internal Services, Bureau of Finance Email address: Gabriel.Nankee@Wisconsin.gov

View Audit 349896

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