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Finding 1181344 (2025-002)
Material Weakness 2025
Lake Erie College of Osteopathic Medicine
PA
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
Finding 2025-002 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) with an accurate effective date for 9 students with status changes in our sample of 25 students. Additionally, the College did not notify the NSLDS in a timely manner for 1 stud...
Finding 2025-002 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) with an accurate effective date for 9 students with status changes in our sample of 25 students. Additionally, the College did not notify the NSLDS in a timely manner for 1 student with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan All records for the students identified in the audit have been manually corrected in the NSC and NSLDS systems to match their actual graduation or last date of attendance. A comprehensive review was completed for all students graduating in June 2025. We are working with NSC to verify the changes we made to our reporting will resolve the issue. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Badarraco, Executive Director of Enrollment Services and Information Systems Thomas Camillo, Registrar Anticipated Completion Date: 6/30/26 Polices & Procedures update was completed during FY26 Software training for existing staff will continue through FY26
View Audit 392563
Finding 1181343 (2025-001)
Material Weakness 2025
Lake Erie College of Osteopathic Medicine
PA
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
Finding 2025-001 Disbursement Notification Condition 25 students in a sample of 25 were not given notifications that met the required criteria. Students were notified of awards throughout the academic year, but notifications did not meet the required criteria. Additionally, the required information ...
Finding 2025-001 Disbursement Notification Condition 25 students in a sample of 25 were not given notifications that met the required criteria. Students were notified of awards throughout the academic year, but notifications did not meet the required criteria. Additionally, the required information on the timing and procedures for canceling loans was made available to students on the College’s website and financial aid office. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: Upon identification a permanent, automated daily notification process has been successfully developed, tested, and implemented. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Badarraco, Executive Director of Enrollment Services and Information Systems Kyle Armstrong, Director of Financial Aid Anticipated Completion Date: 11/14/25 Polices & Procedures update was completed during FY26 Software training for existing staff will continue through FY26
View Audit 392563
Finding 1181342 (2025-001)
Material Weakness 2025
Women for a Healthy Environment
PA
Allowable Costs / Cost Principles Cash Management
CORRECTIVE ACTION PLAN June 30, 2025 Women for a Healthy Environment submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, Foster Plaza 10, 680 Andersen Drive, Suite 205, Pittsburgh, PA 15220 Audit pe...
CORRECTIVE ACTION PLAN June 30, 2025 Women for a Healthy Environment submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, Foster Plaza 10, 680 Andersen Drive, Suite 205, Pittsburgh, PA 15220 Audit period: Year ended June 30, 2025 Contact: Michelle Naccarati-Chapkis, Executive Director The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section III - Federal Award Findings and Questioned Costs 2025-001 ALLOWABLE COSTS, CASH MANAGEMENT, AND REPORTING – SIGNIFICANT DEFICIENCY Federal Program U.S. Department of Housing and Urban Development - Healthy Homes Production Program - ALN 14.913 Criteria Under OMB guidance, Public Law (Pub. L) No. 116-117, Payments Integrity Information Act of 2019, and Executive Order 13520 on reducing improper payments, federal agencies are required to take actions to prevent improper payments, review federal awards for such payments, and as applicable, recover improper payments, including any duplicate payment. Condition While working to provide a population of invoices for audit testing, management identified five invoices that were submitted for reimbursement twice, resulting in an overdraw of federal money. Additionally, while performing audit procedures over cash management and reporting, we noted that there was no review and approval of reports submitted for reimbursement. The Organization is required to submit quarterly reports for reimbursement. Neither of the two reports selected for testing contained evidence regarding review or approval prior to submission. Cause Duplicate invoices were submitted due to a temporary process change at the Organization when there were federal governmental department changes occurring related to federal programs. The Organization’s process change resulted in multiple people submitting reimbursement for the same expenses. We also noted that the reports were prepared based on information provided by separate personnel, but there was no review or approval in place over reports once they are combined to check for accuracy prior to submission. Effect The Organization overdrew federal program money during the year due to duplicate invoice submission, resulting in unallowable costs being charged to the program and inaccurate financial reporting. Questioned Costs $16,303 Context With changes in the processes for grant funding, the Organization prioritized submission of invoices for reimbursement. During this prioritization, the Organization implemented a temporary process change, resulting in the duplication submission errors of five invoices and the overdraw of federal funds. The lack of appropriate review and approval allowed the duplicate submission to occur. Repeat Finding No Recommendation We recommend that Women for a Healthy Environment establish and follow a system of internal control related to the costs charged to Federal programs. The process should establish procedures and responsibilities for the documentation and review of costs incurred and charged to Federal awards. Review and approval of this documentation should be performed by a person other than the preparer prior to submission to the Federal agency. Management Response Women for a Healthy Environment has reviewed the recommendation noted above and has put additional internal controls in place related to the reimbursement drawdowns/costs charged to Federal programs. This includes ensuring that only one reimbursement is being completed each month, rather than one done at mid-month. The accounting team will continue to prepare those monthly reimbursement calculations, which will be reviewed by the Program Manager, Director of Operations, and Executive Director.
View Audit 392561
Finding 1181337 (2025-006)
Material Weakness 2025
Lakeland School Corporation
IN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
FINDING 2025-006 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of ...
FINDING 2025-006 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Earmarking Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Director of Business Operations and Director of Student and Staff Success will meet monthly to plan and effectively monitor the 20% earmark requirement. Records of the meetings will be kept in the grant folder as documentation. Anticipated Completion Date: The projected date of completion is August 31, 2026.
View Audit 392548
Finding 1181334 (2025-005)
Material Weakness 2025
Lakeland School Corporation
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the findi...
FINDING 2025-005 Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director of Business Operations will maintain a spreadsheet of assets purchased and disposed. The spreadsheet will then be compared to the list completed by School Corporation department heads. Anticipated Completion Date: The projected date of completion is August 31, 2026.
View Audit 392548
Finding 1181331 (2025-004)
Material Weakness 2025
Lakeland School Corporation
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. D...
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The expenditures referenced in the finding were expended from the American Rescue Plan Special Education grant funds which were fully expended during the audit period. All future expenditures triggering procurement and suspension and debarment requirements will include implementing the following procurement policies. Reference Procurement Standards 2 CFR 200.318 Districts may not enter into contracts with entities that have been suspended or debarred from participating in contracts with federal funds. For contracts over $25,000, districts must verify a contractor is not excluded or disqualified. Contractors must be verified in one of three ways: 1. Checking the System for Award Management (SAM) (www.SAM.gov) 2. Collecting a certificate from that contractor. 3. Adding a clause or condition to the covered transaction with that contractor. (Recommended) **Proper verification and documentation must be sent to the LEA for audit purposes. Methods of Procurement Where specific EDGAR/UG thresholds apply, Districts must meet baseline requirements for procurement. If State or local rules have more restrictive thresholds, the most restrictive rule must be followed. Informal Procurement Procedures 1. Micro-purchase (0-$50,000) INDIANA STATE BOARD OF ACCOUNTS 36 Lakeland School Corporation 0825 E 075 N, LaGrange IN 46761 Phone: (260) 499 - 2400 Fax: (260) 463 - 4800 ______________________________________________________________________________________________ Educating and preparing ALL students for career & life success! Dekalb County Eastern CSD has self-certified micro-purchases for up to $50,000 Micro-purchases may be awarded without soliciting competitive quotes if the district considers the price to be reasonable. Quotes must be attached to the invoice/checks for proper documentation and retained by the LEA. 2. Small Purchase ($50,000 – $150,000) Three quotes are required prior to purchase unless the purchase comes from a “Sole Source” vendor. Small purchases are required to be ordered under a purchase order unless in an emergency. Additional quotes must be presented along with the purchase order prior to being approved by the LEA. Formal Procurement Procedures 1. Sealed Bids (above $150,000) Bids must be solicited from an adequate number of suppliers, providing them with sufficient response time prior to the opening of the bids. Proper advertisement and procedures must be followed per IC 5-22 and corresponding documentation must be presented to the LEA prior to any final approval or purchases being made. 2. Competitive Proposals (above $150,000) The Request for Proposal method is used for procurements in which factors other than cost play a significant role. Per IC 5-22-9, when a purchasing agent makes a written determination that the use of competitive sealed bidding is either not practicable or not advantageous to the governmental body, the purchasing agent may award a contract using this procedure instead of competitive sealed bidding. This provides a formal process for the procurement of goods and/or services for which price is not the sole factor in the selection of a vendor or vendors. Proper advertisement and procedures must be followed per IC 5- 22 and corresponding documentation must be presented to the LEA prior to any final approval or purchases being made. Noncompetitive (Sole Source) All sole source procurements require adequate written justification and must be attached to the corresponding purchase order or payment. Anticipated Completion Date: The projected date of completion is March 31, 2026.
View Audit 392548
Finding 1181329 (2025-003)
Material Weakness 2025
Lakeland School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.208 § 200.303
FINDING 2025-003 Finding Subject: Title I, Part A - Special Tests and Provisions - Assessment System Security Contact Person Responsible for Corrective Action: Alexis Grossman Contact Phone Number and Email Address: agrossman@lakelandlakers.net Views of Responsible Officials: We concur with the find...
FINDING 2025-003 Finding Subject: Title I, Part A - Special Tests and Provisions - Assessment System Security Contact Person Responsible for Corrective Action: Alexis Grossman Contact Phone Number and Email Address: agrossman@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Training for test security is completed electronically. The staff members then sign a paper form stating the training is complete. The form is now scanned and stored both electronically and physically. Anticipated Completion Date: Already completed.
View Audit 392548
Finding 1181327 (2025-002)
Material Weakness 2025
Lakeland School Corporation
IN
Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.334 § 200.77 § 200.78
FINDING 2025-002 Finding Subject: Title I-A Eligibility Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corpo...
FINDING 2025-002 Finding Subject: Title I-A Eligibility Contact Person Responsible for Corrective Action: Jamesi Lemon Contact Phone Number and Email Address: jlemon@lakelandlakers.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation has made changes in our policy to what is acceptable as proof of residency beginning with the 2025-2026 school year, which has increased compliance from families. Our school secretaries have also been sending home follow-up letter and sending emails to families who have not submitted the correct documentation for residency. The School Corporation now has a Community Eligibility Provision with the USDA when it comes to our food service. All students are now qualified for free lunches under this program. Any free/reduced applications received be scanned and stored after entering the information into PowerSchool. Anticipated Completion Date: Already completed.
View Audit 392548
Finding 1181325 (2025-006)
Material Weakness 2025
Housing Authority of the City of Lafayette
LA
HUD Housing Programs
A standardized HUD-compliant checklist will be implemented prior to lease execution and HAP payment. The checklist includes verification of: • Executed HAP Contract • Executed Tenancy Addendum • Executed Lease Agreement • HUD-50058 • Rent approval documentation
A standardized HUD-compliant checklist will be implemented prior to lease execution and HAP payment. The checklist includes verification of: • Executed HAP Contract • Executed Tenancy Addendum • Executed Lease Agreement • HUD-50058 • Rent approval documentation
View Audit 392538
Finding 1181322 (2025-005)
Material Weakness 2025
Housing Authority of the City of Lafayette
LA
HUD Housing Programs
The Housing Authority will implement procedures to enhanced enforcement and documentation procedures to ensure timely correction of HQS deficiencies. Corrective actions include: • A tracking log will be implemented to monitor failed inspections and required correction deadlines. • Continuous Review ...
The Housing Authority will implement procedures to enhanced enforcement and documentation procedures to ensure timely correction of HQS deficiencies. Corrective actions include: • A tracking log will be implemented to monitor failed inspections and required correction deadlines. • Continuous Review of files will be conducted for inspections with identified deficiencies to ensure proper enforcement actions are taken. • Documentation of all inspection results, notifications, abatements, and enforcement actions will be maintained in tenant files. • Continuous Staff training will be conducted on HQS enforcement requirements and documentation standards.
View Audit 392538
Finding 1181319 (2025-004)
Material Weakness 2025
Housing Authority of the City of Lafayette
LA
HUD Housing Programs
The Housing Authority will implement procedures to ensure rent reasonableness determinations are properly completed and documented. Corrective actions include: • Review of resident files will continue to be conducted to ensure reasonableness documentation within the file is complete and accurate. • ...
The Housing Authority will implement procedures to ensure rent reasonableness determinations are properly completed and documented. Corrective actions include: • Review of resident files will continue to be conducted to ensure reasonableness documentation within the file is complete and accurate. • Rent reasonableness worksheets will be implemented for all new admissions, rent increases, and required re-determinations. • A file compliance checklists has been implemented to ensure required documentation is maintained.
View Audit 392538
Finding 1181316 (2025-003)
Material Weakness 2025
Housing Authority of the City of Lafayette
LA
HUD Housing Programs
The Housing Authority will implement procedures to strengthen inspection tracking and monitoring to ensure all required inspections and quality control re-inspections are conducted timely. Corrective actions include: • An inspection tracking system to monitor will be implemented to reflect all inspe...
The Housing Authority will implement procedures to strengthen inspection tracking and monitoring to ensure all required inspections and quality control re-inspections are conducted timely. Corrective actions include: • An inspection tracking system to monitor will be implemented to reflect all inspection due dates, including quality control inspections. • Review scheduling and completion of any outstanding quality control inspections has been implemented. • Supervisory monitoring will be conducted to review inspection compliance monthly. • Staff training will continue to reinforce inspection procedures and requirements.
View Audit 392538
Finding 1181313 (2025-002)
Material Weakness 2025
Housing Authority of the City of Lafayette
LA
HUD Housing Programs
The Housing Authority will implement procedures to enhanced file documentation to ensure tenant files comply with HUD requirements. Corrective actions include: • A periodic review of active tenant files are conducted to identify and correct any missing or incomplete documentation. • A standardized t...
The Housing Authority will implement procedures to enhanced file documentation to ensure tenant files comply with HUD requirements. Corrective actions include: • A periodic review of active tenant files are conducted to identify and correct any missing or incomplete documentation. • A standardized tenant file checklist has been implemented for all admissions, annual reexaminations, interim reexaminations, and ongoing file maintenance. • Supervisory file reviews are conducted, including quarterly quality control reviews. • Continuous Required staff training on HUD file documentation and compliance standards will be completed by all staff. • Accountability measures implemented to ensure staff compliance with file documentation requirements.
View Audit 392538
Finding 1181310 (2025-001)
Material Weakness 2025
Housing Authority of the City of Lafayette
LA
HUD Housing Programs Reporting
The Housing Authority of the City of Lafayette acknowledges the findings identified and is committed to implementing corrective actions to ensure full compliance with HUD regulations, 24 CFR requirements, and the Housing Authority’s Administrative Plan. The Authority has already begun implementing c...
The Housing Authority of the City of Lafayette acknowledges the findings identified and is committed to implementing corrective actions to ensure full compliance with HUD regulations, 24 CFR requirements, and the Housing Authority’s Administrative Plan. The Authority has already begun implementing corrective measures and will continue to strengthen internal controls, monitoring procedures, and staff accountability to prevent recurrence. The Housing Authority will initiate a comprehensive review of the Housing Choice Voucher waiting list to ensure compliance with federal regulations and the Administrative Plan. The following corrective actions will be implemented: • Waiting list updates conducted at least annually, with periodic interim updates as needed to ensure applicant records are accurate, current, and properly documented in accordance with Administrative Plan. • Applicants who fail to respond to update requests will be removed in accordance with the Administrative Plan, and all actions will be fully documented. • Written standard operating procedures are done in accordance with Administrative Plan, to ensure consistent management, updating, and documentation of the waiting list. • Supervisory quality control reviews are performed quarterly to ensure compliance according to our SEMAP. • Staff training is provided and will continue periodically to reinforce regulatory and policy requirements.
View Audit 392538
Finding 1181306 (2025-012)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Subrecipient Monitoring Reporting
BAFM has collaborated with the U.S. General Services Administration (GSA) and the Commonwealth of Pennsylvania’s Office of Administration, Office of Information Technology (OA-IT) to develop a new API solution to centrally file FFATA subrecipient reports following the federal system change implement...
BAFM has collaborated with the U.S. General Services Administration (GSA) and the Commonwealth of Pennsylvania’s Office of Administration, Office of Information Technology (OA-IT) to develop a new API solution to centrally file FFATA subrecipient reports following the federal system change implemented in March 2025. As of December 2025, BAFM restored the monthly centralized FFATA filing process. BAFM currently performs review and validation of all monthly records, and OA-IT submits the reports on BAFM’s behalf. Within six months (by June 2026), BAFM will work with OA-IT to finalize and refine the API process to enable BAFM to independently submit reports without OA-IT assistance. Due to federal system limitations on daily API request volumes, reconciliation of statewide records not filed during the transition period has been challenging. Within six months (by June 2026), BAFM will evaluate available data retrieval options to complete reconciliation of records not filed during the changeover period. Any identified missed filings will be submitted as part of this reconciliation process. Anticipated Completion Date: 06/30/2026 Contact Names: Jamie Jerosky, BAFM Assistant Director; Matt Stubb, BAFM Integrated Financial Service Manager
View Audit 392533
Finding 1181303 (2025-008)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Subrecipient Monitoring Cash Management § 200.305 § 200.332 § 200.425 § 200.513 § 200.521
The Bureau of Financial Operations (BFO) will continue conducting during-the-award subrecipient monitoring for the SSBG based on the results of the documented risk assessment. As it relates to the cash management portion of the finding, given the relatively small amount of funds involved and the num...
The Bureau of Financial Operations (BFO) will continue conducting during-the-award subrecipient monitoring for the SSBG based on the results of the documented risk assessment. As it relates to the cash management portion of the finding, given the relatively small amount of funds involved and the number of counties affected, DHS has determined that it is not economically feasible to change the payment methodology at this time. Anticipated Completion Date: 06/30/2026 Contact Name: Kelly Graham, Director, Division of Financial Reporting
View Audit 392533
Finding 1181301 (2025-009)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Subrecipient Monitoring § 200.332 § 200.425 § 200.513 § 200.521
TANF Youth Development Program (TANF YDP) operations transitioned from the Bureau of Workforce Development Administration (BWDA) to the Bureau of Workforce Partnerships and Operations (BWPO) in January 2023. Due to this transition, BWPO did not conduct onsite monitoring of the TANF YDP program in pr...
TANF Youth Development Program (TANF YDP) operations transitioned from the Bureau of Workforce Development Administration (BWDA) to the Bureau of Workforce Partnerships and Operations (BWPO) in January 2023. Due to this transition, BWPO did not conduct onsite monitoring of the TANF YDP program in program year (PY) 2022. BWPO did begin onsite monitoring in program year 2023 on a limited basis as a pilot with 3 local areas in September of 2024. BWPO conducted expanded monitoring efforts for PY 2024 by aligning TANF YDP monitoring with the WIOA Common Measures Data Validation cycle (larger areas are monitored annually with smaller areas monitored on a 3-year rotating schedule). PYs are July 1st to June 30th. TANF YDP PY 2024 monitoring concluded by January 2026. BWPO provided written communication to local areas within 45 days post monitoring to issue results, concerns, recommendations, and corrective actions as needed. During PY 2025, July 1, 2025 to June 30, 2026, L&I will monitor all 22 subrecipients for both program and fiscal compliance to ensure that the goals and objectives of the subaward are achieved. This will be done in coordination between BWPO and BWDA. Monitoring will then be completed annually. Currently, BWDA does reconcile the TANF Youth Development Partnership Statement of Expenditures of Financial Awards for each of the subrecipients’ single audits, reviews all TANF findings related to the TANF YDP funds and ensures all single audits are received - issuing audit management determinations. The overall goal of monitoring activities is to ensure that TANF YDF funding is used for authorized purposes by subrecipients, in compliance with Federal statutes and regulations, and that the TANF YDP program is being implemented in accordance with current PA Dept. of Labor & Industry’s policies and procedures. BWPO in collaboration with BWDA plans to begin monitoring TANF YDP activities via enhanced desk review monitoring in the spring of 2026 for PY 2025. This effort will be ongoing and moving forward for every subsequent program year either onsite or by enhanced desk review monitoring. PY 2025 monitoring will be completed by 6/30/26 with results issued as a written communication within 45 days of the monitoring completion date. Anticipated Completion Date: 06/30/2026 Contact Name: Dorraine Rauch, Division Chief
View Audit 392533
Finding 1181300 (2025-007)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Special Tests & Provisions Subrecipient Monitoring Material Weakness
DHS’ Office of Income Maintenance (OIM) Bureau of Operations (BOO): BOO will take the following actions to address the finding: The BOO will work with the EBT Project Office to create a dedicated section in the OIM EBT Procedure Manual to document the exceptions identified during the single audit ea...
DHS’ Office of Income Maintenance (OIM) Bureau of Operations (BOO): BOO will take the following actions to address the finding: The BOO will work with the EBT Project Office to create a dedicated section in the OIM EBT Procedure Manual to document the exceptions identified during the single audit each year. This addition will ensure that all offices are informed of the issues, can review their processes and procedures, and can make any necessary corrections. It will be added by April 1, 2026. The below items will be included: Knowing how to reconcile: • The Roles/Permissions Report from the EBT Card Tracking Database. • The Daily Log Summary and Weekly log report in the EBT Card Tracking Database. Reminders of the following concerns: • EBT card creation should end, and all cards should be logged in the EBT Card Tracking Database, by the close of business each day. No cards should be created after 5 PM. • When to use EBT Card Tracking Paper Logs, and how long to maintain them. • Ensuring that, upon receipt of each shipment of EBT cards and related supplies, the shipping manifest date is stamped. • Mailing locally created EBT cards directly to customers on the same day that the card is created. • Timeframes for completing and submitting the EPPIC EBT Systems Application forms to the OIM EBT Project Office. • Timeframe to deactivate user access in the EBT Card Tracking Database. • Timeframe for when to enter a shipment received into the EBT Card Tracking Database. The BOO, in conjunction with the EBT Project Office, distributes attestation forms to staff each year, typically during the first quarter. Employees are required to sign and return these forms to confirm that they have reviewed the procedure manual. The form for this cycle was sent out in February 2026. Anticipated Completion Date: 04/01/2026 Contact Name: Jeanette Coulston, Staff Assistant to BOO Director OIM Bureau of Program Evaluation (BPE) Division of Corrective Action (DCA): BPE will take the following actions to address the finding: The DCA conducts EBT Card Security reviews at every CAO and District Office that issues EBT cards. These reviews are conducted on a 3-year rotation to ensure compliance with documented policies and procedures. Annually, BPE/DCA EBT Headquarters staff provide training to DCA Income Maintenance Examiners in both field offices, to ensure awareness of any policy or procedure changes, prior to the start of EBT reviews. This training occurred on October 2, 2025. The current rotation schedule spans FFY 2025 through FFY 2027. Anticipated Completion Date: 04/01/2026 Contact Names: Amira Milikin, DCA Director; Bryan Bumpers, EBT Project Officer
View Audit 392533
Finding 1181299 (2025-014)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Subrecipient Monitoring Reporting Procurement, Suspension & Debarment § 200.208 § 200.332 § 200.339 § 200.505 § 200.512
PDA: PDA is creating mechanisms to fulfill the requirements for pass-through entities within 4 to 6 months after FAC acceptance date of the audit, which include: 1. Evaluation of single audit report submissions received from BAFM to determine program purpose acceptability by verifying, at a minimum,...
PDA: PDA is creating mechanisms to fulfill the requirements for pass-through entities within 4 to 6 months after FAC acceptance date of the audit, which include: 1. Evaluation of single audit report submissions received from BAFM to determine program purpose acceptability by verifying, at a minimum, that all agency-funded programs are properly included on the applicable financial schedules; that findings affecting the agency contain sufficient information to facilitate a management decision; and that the subrecipient has submitted an adequate corrective action plan. 2. Issuance of management decisions relative to audit findings and crosscutting findings assigned to the agency for resolution, as required by 2 CFR §200.521. 3. To impose or coordinate the imposition of remedial action in accordance with 2 CFR Part 200.339 and Management Directive 325.08 Amended, Remedies for Recipient Noncompliance with Audit Requirements, when subrecipients fail to comply with the provisions of Subpart F. PDA has developed a SEFA reconciliation process that will ensure that the SEFA is accurate, allowing for major programs to be properly identified and subjected to audit. PDA is developing a procedure for all programs to follow for any entity that is in non-compliance with the audit requirements and is failing to comply with the provisions of Subpart F. Anticipated Completion Date: 06/30/2026 Contact Name: Nichole Nedinsky, Fiscal Management Specialist, PDA Audit Coordinator PDOA: 1. Strengthen written policies and procedures governing subrecipient monitoring and audit resolution. 2. Update the audit tracker to proactively ensure the six-month management decision due date is met. 3. Implement segregation of duties between reconciliation review and management decision issuance. 4. PDOA will develop and utilize a standardized SEFA Review Checklist. 5. Conduct annual Uniform Guidance training for fiscal staff. Anticipated Completion Date: 06/30/2026 Contact Names: Jason Kavulich, Secretary of Aging; Jennifer Beck, Fiscal Management Specialist & PDOA Audit Liaison PDE: Implemented 2/17/26: Audit Coordinator verifies finding status of all single audit packages uploaded to the PDE single audit SharePoint site. Implemented 7/1/25: PDE audit section has begun to enforce timely audit submission by using remedial action within its authority as granted by federal guidelines. Implemented 7/1/25: PDE has expanded the resources available through the use of the compliance office for audit finding review and resolution in an effort to resolve all audit findings timely. Anticipated Completion Date: Completed Contact Name: Clayton P. Carroll, II, Audit Coordinator PENNVEST: PENNVEST will maintain a comprehensive tracking list that contains all equivalency projects that have disbursed any funds during the audit period. All those projects will be reviewed and reconciled to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward, including the timely submission of the single audit to the FAC. Once received, PENNVEST will reconcile the SEFA to ensure the information is accurate. PENNVEST will complete the reconciliation within six months of the FAC’s acceptance of the audit report and respond to the subrecipient with any adverse findings. Anticipated Completion Date: Completed Contact Names: Steven Anspach, Dep. Exec. Dir.; Heather Brookmyer, Loan Service Officer; Robert Boos, Exec. Dir.
View Audit 392533
Finding 1181298 (2025-013)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Subrecipient Monitoring § 200.332
PDA: The Pennsylvania Department of Agriculture (PDA) Bureau of Food Assistance has already put the following steps in place to address this deficiency and noncompliance finding. 1. As of August 2025, PDA has a documented process to evaluate each subrecipient’s risk of noncompliance with federal sta...
PDA: The Pennsylvania Department of Agriculture (PDA) Bureau of Food Assistance has already put the following steps in place to address this deficiency and noncompliance finding. 1. As of August 2025, PDA has a documented process to evaluate each subrecipient’s risk of noncompliance with federal statutes, regulations, and the term and conditions of the subaward for purposes of determining appropriate subrecipient monitoring. The evaluation process looks at Key Performance Indicators – such as leadership tenure, prior incidents of food spoilage, complaints, values of USDA Foods and USDA administrative funding – to determine the need for additional or more frequent monitoring. 2. As of October 2025, PDA has implemented a system to document the evaluation of each subrecipient’s risk of noncompliance. This system was used to determine if agencies would receive monitoring reviews throughout Federal Fiscal Year 2026 (October 1, 2025 - September 30, 2026). 3. PDA has been providing FAINs and providing information on applicable requirements at the time of subawards to all TEFAP counties and agencies. However, as the cited CSFP contract pre-dated this finding, the information had not been properly provided to our subrecipient. This has been rectified as of February 2026. Anticipated Completion Date: Completed Contact Name: Caryn Long Earl, Director, Bureau of Food Assistance PDOA: 1. Revise the risk-based subrecipient monitoring procedures. 2. Establish a formal risk-tiered monitoring framework requiring enhanced oversight for high-risk subrecipients. 3. Update written policies and procedures to meet standards. 4. Conduct annual internal compliance review of a sample of subawards. Anticipated Completion Date: 06/30/2026 Contact Names: Jason Kavulich, Secretary of Aging; Jennifer Beck, Fiscal Management Specialist & PDOA Audit Liaison
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Finding 1181296 (2025-005)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Reporting Program Income § 200.303 § 200.307
PDOA: 1. Strengthen internal controls over program income. 2. Recalculate FFY 2024 program income balances and submit amended report. 3. Implement a tracking log to actively monitor program income reporting levels. 4. Improve reporting of cost sharing and program income to ensure it is in compliance...
PDOA: 1. Strengthen internal controls over program income. 2. Recalculate FFY 2024 program income balances and submit amended report. 3. Implement a tracking log to actively monitor program income reporting levels. 4. Improve reporting of cost sharing and program income to ensure it is in compliance with federal regulations. 5. Provide training to PDA and AAA fiscal staff on program income. Anticipated Completion Date: 06/30/2026 Contact Names: Jason Kavulich, Secretary of Aging ; Jennifer Beck, Fiscal Management Specialist & PDOA Audit Liaison OB-OCO: As of 02/25/2026, the procedures for preparing the Federal Financial Report (SF‑425) were updated to include additional controls for reviewing and certifying the report prior to submission. These updates require the Pennsylvania Department of Aging to verify all program income forms to ensure they are relevant and applicable to the reporting period covered by the SF‑425. The updated procedures also require PDOA to conduct a full review of the SF‑425 and certify its accuracy via email before the Bureau of Accounting and Financial Management completes the submission in PMS. By June 30, 2026, OCO will further enhance the accuracy of financial reporting on the SF‑425 by updating the Title III working papers to incorporate linked data sources and formulas, reducing reliance on manually entered figures. Anticipated Completion Date: 06/30/2026 Contact Names: Jamie Jerosky, BAFM Assist. Director; Matt Stubb, BAFM Integrated Financial Service Mgr.; Carol Waite, BAFM Mgr.
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Finding 1181295 (2025-004)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Matching / Level of Effort / Earmarking Reporting
1. Recalculate the three-year MOE average and FFY 2024 qualifying state expenditures and reconcile to the Commonwealth’s accounting records. 2. Submit a corrected MOE Certification to HHS/ACL and formally notify the federal awarding agency of the error. 3. Revisit the existing MOE procedure that def...
1. Recalculate the three-year MOE average and FFY 2024 qualifying state expenditures and reconcile to the Commonwealth’s accounting records. 2. Submit a corrected MOE Certification to HHS/ACL and formally notify the federal awarding agency of the error. 3. Revisit the existing MOE procedure that defines qualifying expenditures, calculation methodology, documentation standards, and retention requirements. 4. Review current multi-level review process. 5. Implement quarterly MOE monitoring and variance analysis comparing projected state expenditures to required MOE levels, with reporting to leadership. 6. Provide mandatory training to fiscal staff on MOE requirements and 45 CFR §1321.9(c)(2)(vi). Anticipated Completion Date: 06/30/2026 Contact Names: Jason Kavulich, Secretary of Aging ; Jennifer Beck, Fiscal Management Specialist & PDOA Audit Liaison
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Finding 1181294 (2025-003)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Subrecipient Monitoring § 200.332 § 200.425 § 200.513
1. Revise the written, risk-based subrecipient monitoring procedures in accordance with 2 CFR §200.332. 2. Conduct an annual risk assessment of all 52 AAAs and assign risk ratings. 3. Implement an annual monitoring schedule ensuring coverage of active grant years (FY2024 and forward). 4. Complete ca...
1. Revise the written, risk-based subrecipient monitoring procedures in accordance with 2 CFR §200.332. 2. Conduct an annual risk assessment of all 52 AAAs and assign risk ratings. 3. Implement an annual monitoring schedule ensuring coverage of active grant years (FY2024 and forward). 4. Complete catch-up monitoring of all subrecipients not reviewed for FY2024 and FY2025 within 12 months. 5. Revise monitoring checklists to require review of current-year expenditures to verify compliance. 6. Improve centralized tracking system for monitoring activities and audit reviews. 7. Confirm supervisory approval following completion of monitoring reports. 8. Provide mandatory staff training on 45 CFR §1321.9 and 2 CFR Part 200 requirements. 9. Develop quarterly compliance reporting to leadership to ensure ongoing oversight. Anticipated Completion Date: 06/30/2026 Contact Names: Jason Kavulich, Secretary of Aging ; Jennifer Beck, Fiscal Management Specialist & PDOA Audit Liaison
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Finding 1181256 (2025-010)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
The MatrixCare SOC2 report for 2025 was received on Friday February 6, 2026 and was reviewed by the Agency’s Information Technology (IT) Executive. The Agency’s Information Technology Executive/designee will educate the Information Technology Project Manager to request from Matrixcare on an annual b...
The MatrixCare SOC2 report for 2025 was received on Friday February 6, 2026 and was reviewed by the Agency’s Information Technology (IT) Executive. The Agency’s Information Technology Executive/designee will educate the Information Technology Project Manager to request from Matrixcare on an annual basis the SOC2 report and will review compliance criteria such as data security and confidentiality. An Agency Information Technology Resource Account will be developed for the SOC2 report/s to be sent to for review. Future contracts will request the vendor to automatically send SOC2 reports to the established IT Resource Account. Matrixcare security templates for Healthcare Record access have been updated by the Change Management Committee and activated by the Nurse Administrator-Technical for all users to ensure appropriate access. The Agency’s Human Resources Field Operations Manager/designee will educate the State Veterans Home (SVH) Human Resources Assistants of their responsibilities for on-boarding and off-boarding documentation for employee hires, classification changes and separations and of the DMVA’s Onboarding and Offboarding User Guides. The SVH Human Resource Analyst/designee will provide to the SVH Privacy Officer/designee all employee actions monthly to review for appropriate Healthcare Record access, the Bureau of Veterans Homes (BVH) Healthcare Record Management protocol will be updated to reflect this audit. The Agency’s Privacy Officer/designee will review 25% of all employee actions annually during each State Veterans’ Homes’ Facility Performance Assessment (FPA) to verify appropriate Healthcare Record access, the BVH FPA Protocol will be updated to reflect this audit. Anticipated Completion Date: 04/15/2026 Contact Name: Barbara L. Raymond, Director, Bureau of Veterans Homes
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Finding 1181254 (2025-011)
Material Weakness 2025
Commonwealth of Pennsylvania
PA
Internal Control / Segregation of Duties
Alfred Yaney, Director, Enterprise e-Grants, opened a remedy ticket requesting to have the e-Grants group removed from the list of permitted groups. Screenshots were provided to the auditors as evidence of all the groups that have Admin access to validate the requested group had been removed. Antici...
Alfred Yaney, Director, Enterprise e-Grants, opened a remedy ticket requesting to have the e-Grants group removed from the list of permitted groups. Screenshots were provided to the auditors as evidence of all the groups that have Admin access to validate the requested group had been removed. Anticipated Completion Date: Completed Contact Name: Carolyn McCarthy, Head of Governance, Risk and Compliance
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