Audit Report - Report In State Board Of Accounts State Single Audit Fy2020 Ui Pandemic 2021
Summary
A Federal Compliance Audit Report of the State of Indiana for July 1, 2019 to June 30, 2020, issued by the Indiana State Board of Accounts and marked FILED 09/27/2021. The table of contents lists the independent auditor's reports, the Schedule of Expenditures of Federal Awards and its notes, the Schedule of Findings and Questioned Costs, a Summary Schedule of Prior Audit Findings and a Corrective Action Plan. The auditor's report on internal control states that the report on the State's financial statements is dated January 6, 2021, and that items 2020-001 and 2020-002 in the Schedule of Findings and Questioned Costs are considered material weaknesses. The report closes with a page noting that other reports are on the Board's website.
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“Audit Report - Report In State Board Of Accounts State Single Audit Fy2020 Ui Pandemic 2021.”
Original at www.in.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/report-in-state-board-of-accounts-state-single-audit-fy2020-ui-pandemic-2021/
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B57312
STATE BOARD OF ACCOUNTS
302 West Washington Street
Room E418
INDIANAPOLIS, INDIANA 46204-2769
FEDERAL COMPLIANCE AUDIT REPORT
OF
STATE OF INDIANA
July 1, 2019 to June 30, 2020
FILED 09/27/2021
TABLE OF CONTENTS
Description Page
Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of the Financial Statements
Performed in Accordance with Government Auditing Standards ................................................ 2-3
Independent Auditor's Report on Compliance for Each Major Federal Program; Report on
Internal Control over Compliance; and Report on Schedule of Expenditures of Federal
Awards Required by the Uniform Guidance ................................................................................ 4-9
Schedule of Expenditures of Federal Awards and Accompanying Notes:
Schedule of Expenditures of Federal Awards ............................................................................. 12-46
Notes to Schedule of Expenditures of Federal Awards ............................................................... 47-51
Schedule of Findings and Questioned Costs ..................................................................................... 52-125
Auditee-Prepared Schedules:
Summary Schedule of Prior Audit Findings ................................................................................. 128-157
Corrective Action Plan ................................................................................................................. 158-205
Other Reports ..................................................................................................................................... 206
STATE OF INDIANA
AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS
302 WEST WASHINGTON STREET
ROOM E418
INDIANAPOLIS, INDIANA 46204-2769
Telephone: (317) 232-2513
Fax: (317) 232-4711
Web Site: www.in.gov/sboa
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF THE FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
TO: THE OFFICIALS OF THE STATE OF INDIANA
We have audited, in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, the aggregate discretely presented component units, each major
fund, and the aggregate remaining fund information of the State of Indiana (State), as of and for the year
ended June 30, 2020, and the related notes to the financial statements, which collectively comprise the
State's basic financial statements and have issued our report thereon dated January 6, 2021. Our report
includes a reference to other auditors who audited the financial statements of the Indiana Economic
Development Corporation, Indiana Finance Authority, State Lottery Commission, Indiana Bond Bank,
Indiana Housing and Community Development Authority, Indiana Board for Depositories, Indiana
Secondary Market for Educational Loans Inc., Indiana Stadium and Convention Building Authority, White
River State Park Development Commission, Ports of Indiana, Indiana State Fair Commission, Indiana
Comprehensive Health Insurance Association, Indiana Political Subdivision Risk Management
Commission, Indiana State Museum and Historic Sites Corporation, Indiana Motorsports Commission,
Investment Trust Fund, State Police Pension Fund, and Indiana Public Retirement System, as described
in our report on State's financial statements. The financial statements of the Ports of Indiana, Indiana State
Fair Commission, Indiana Political Subdivision Risk Management Commission, the State Police Pension
Fund, and the Indiana Public Retirement System were not audited in accordance with Government Auditing
Standards, and, accordingly, this report does not include reporting on internal control over financial
reporting or compliance and other matters associated with the Ports of Indiana, Indiana State Fair
Commission, Indiana Political Subdivision Risk Management Commission, State Police Pension Fund, and
Indiana Public Retirement System or that are reported separately by those auditors who audited the
financial statements of the Indiana Economic Development Corporation, Indiana Finance Authority, State
Lottery Commission, Indiana Bond Bank, Indiana Housing and Community Development Authority, Indiana
Board for Depositories, Indiana Secondary Market for Educational Loans Inc., Indiana Stadium and
Convention Building Authority, White River State Park Development Commission, Indiana Comprehensive
Health Insurance Association, Indiana State Museum and Historic Sites Corporation, Indiana Motorsports
Commission, and Investment Trust Fund.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the State's internal
control over financial reporting (internal control) to determine the audit procedures that are appropriate in
the circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the State's internal control. Accordingly, we do
not express an opinion on the effectiveness of the State's internal control.
INDIANA STATE BOARD OF ACCOUNTS 2
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF THE FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
(Continued)
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination
of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement
of the State's financial statements will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe
than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of
this section and was not designed to identify all deficiencies in internal control that might be material weak-
nesses or significant deficiencies, and, therefore, material weaknesses or significant deficiencies may exist
that were not identified. We did identify certain deficiencies in internal control, described in the accompany-
ing Schedule of Findings and Questioned Costs as items 2020-001 and 2020-002, that we consider to be
material weaknesses.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the State's financial statements are free
of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit, and, accordingly, we do not express such an opinion. The
results of our tests disclosed instances of noncompliance or other matters that are required to be reported
under Government Auditing Standards and which are described in the accompanying Schedule of Findings
and Questioned Costs as items 2020-001 and 2020-002.
State of Indiana's Response to Findings
The State's response to the findings identified in our audit is described in the accompanying section
of the report entitled Corrective Action Plans. The State's response was not subjected to the auditing
procedures applied in the audit of the financial statements, and, accordingly, we express no opinion on it.
Purpose of This Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of the State's
internal control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the State's internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
Paul D. Joyce, CPA
State Examiner
January 6, 2021, except for the Schedule of Expenditures of
Federal Awards, for which the date is September 7, 2021
INDIANA STATE BOARD OF ACCOUNTS 3
STATE OF INDIANA
AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS
302 WEST WASHINGTON STREET
ROOM E418
INDIANAPOLIS, INDIANA 46204-2769
Telephone: (317) 232-2513
Fax: (317) 232-4711
Web Site: www.in.gov/sboa
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE
OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
TO: THE OFFICIALS OF THE STATE OF INDIANA
Report on Compliance for Each Major Federal Program
We have audited the State of Indiana's (State) compliance with the types of compliance require-
ments described in the OMB Compliance Supplement that could have a direct and material effect on each
of its major federal programs for the year ended June 30, 2020. The State's major federal programs are
identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings and
Questioned Costs.
The State's basic financial statements include the operations of Purdue University, Indiana
University, Indiana State University, Ball State University, Vincennes University, University of Southern
Indiana, Ivy Tech State College, Indiana Finance Authority, Indiana Economic Development Corporation,
and Indiana Housing and Community Development Authority which expended a total of $3,002,541,780 in
federal awards that are not included in the Schedule of Expenditures of Federal Awards for the year ended
June 30, 2020. Our audit, described below, did not include the operations of these units because they have
separate audits performed in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform
Guidance). See Note 4 of the Notes to the Schedule of Expenditures of Federal Awards for federal funds
expended by each component unit.
Management's Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and
conditions of its federal awards applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the State's major federal
programs based on our audit of the types of compliance requirements referred to above. We conducted
our audit of compliance in accordance with auditing standards generally accepted in the United States of
America; the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and
perform the audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the State's compliance
with those requirements and performing such other procedures as we considered necessary in the
circumstances.
INDIANA STATE BOARD OF ACCOUNTS 4
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE
OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
(Continued)
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program. However, our audit does not provide a legal determination of the State's compliance.
Basis for Qualified Opinion on National Guard Military Operations and Maintenance Projects
As described in item 2020-003 in the accompanying Schedule of Findings and Questioned Costs,
the State did not comply with requirements regarding Period of Performance that are applicable to its
National Guard Military Operations and Maintenance program. Compliance with such requirements is
necessary, in our opinion, for the State to comply with the requirements applicable to that program.
Basis for Qualified Opinion on Temporary Assistance for Needy Families
As described in items 2020-014 and 2020-015 in the accompanying Schedule of Findings and
Questioned Costs, the State did not comply with requirements regarding Special Test and Provision - Child
Support Non-Cooperation and Special Test and Provision - Penalty for Failure to Comply with Work
Verification that are applicable to its Temporary Assistance for Needy Families program. Compliance with
such requirements is necessary, in our opinion, for the State to comply with the requirements applicable to
that program.
Basis for Qualified Opinion on Rehabilitation Services Vocational Rehabilitation Grants to States
As described in item 2020-016 in the accompanying Schedule of Findings and Questioned Costs,
the State did not comply with requirements regarding Matching, Level of Effort, and Earmarking that are
applicable to its Rehabilitation Services Vocational Rehabilitation Grants to States program. Compliance
with such requirements is necessary, in our opinion, for the State to comply with the requirements applicable
to that program.
Basis for Qualified Opinion on WIC Special Supplemental
Nutrition Program for Women, Infants, and Children
As described in items 2020-022 and 2020-023 in the accompanying Schedule of Findings and
Questioned Costs, the State did not comply with requirements regarding Cash Management and Period of
Performance that are applicable to its WIC Special Supplemental Nutrition Program for Women, Infants,
and Children program. Compliance with such requirements is necessary, in our opinion, for the State to
comply with the requirements applicable to that program.
Basis for Qualified Opinion on Unemployment Insurance
As described in items 2020-027 and 2020-029 in the accompanying Schedule of Findings and
Questioned Costs, the State did not comply with requirements regarding Activities Allowed or Unallowed,
Allowable Costs/Cost Principles, Eligibility, Period of Performance, and Special Test and Provision - UI
Program Integrity-Overpayments that are applicable to its Unemployment Insurance program. Compliance
with such requirements is necessary, in our opinion, for the State to comply with the requirements applicable
to that program.
INDIANA STATE BOARD OF ACCOUNTS 5
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE
OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
(Continued)
Qualified Opinion on National Guard Military Operations and Maintenance Programs;
Temporary Assistance for Needy Families; Rehabilitation Services Vocational
Rehabilitation Grants to States; WIC Special Supplemental Nutrition Program
for Women, Infants, and Children; and Unemployment Insurance
In our opinion, except for the noncompliance described in the Basis for Qualified Opinion
paragraphs, the State complied, in all material respects, with the types of compliance requirements referred
to above that could have a direct and material effect on the National Guard Military Operations and
Maintenance Programs; Temporary Assistance for Needy Families; Rehabilitation Services Vocational
Rehabilitation Grants to States; WIC Special Supplemental Nutrition Program for Women, Infants, and
Children; and Unemployment Insurance programs for the year ended June 30, 2020.
Basis for Qualified Opinion on Title I
As described in item 2020-007 in the accompanying Schedule of Findings and Questioned Costs,
we were unable to obtain sufficient appropriate evidence supporting compliance of the State with its Title I
program regarding Subrecipient Monitoring. Consequently, we were unable to determine whether the State
complied with those requirements applicable to the program.
Basis for Qualified Opinion on Supporting Effective Instruction State Grants
As described in item 2020-007 in the accompanying Schedule of Findings and Questioned Costs,
we were unable to obtain sufficient appropriate evidence supporting compliance of the State with its
Supporting Effective Instruction State Grants program regarding Subrecipient Monitoring. Consequently,
we were unable to determine whether the State complied with those requirements applicable to the
program.
Basis for Qualified Opinion on Adoption Assistance
As described in item 2020-008 in the accompanying Schedule of Findings and Questioned Costs,
we were unable to obtain sufficient appropriate evidence supporting compliance of the State with its
Adoption Assistance program regarding Activities Allowed or Unallowed, Allowable Costs/Cost Principles,
and Eligibility. Consequently, we were unable to determine whether the State complied with those
requirements applicable to the program.
Qualified Opinion on Title I, Supporting Effective Instruction State Grants, and Adoption Assistance
In our opinion, except for the possible effects of the matter described in the Basis for Qualified
Opinion paragraphs the State complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on Title I, Supporting Effective Instruction
State Grants, and Adoption Assistance for the year ended June 30, 2020.
Unmodified Opinion on Each of the Other Major Federal Programs
In our opinion, the State complied, in all material respects, with the types of compliance require-
ments referred to above that could have a direct and material effect on each of its other major federal
programs identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings
and Questioned Costs for the year ended June 30, 2020.
INDIANA STATE BOARD OF ACCOUNTS 6
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE
OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
(Continued)
Other Matters
The results of our auditing procedures disclosed other instances of noncompliance, which are re-
quired to be reported in accordance with the Uniform Guidance and which are described in the accompa-
nying Schedule of Findings and Questioned Costs as items:
Finding # CFDA# Program Name Compliance Requirement
2020-005 84.287 21st Century Community Learning Centers Subrecipient Monitoring
2020-006 84.010 Title I Grants to Local Educational Agencies Special Test and Provision - Access to Funds for New
or Significantly Expanded Charter Schools
2020-006 84.367 Supporting Effective Instruction State Grants Special Test and Provision - Access to Funds for New
or Significantly Expanded Charter Schools
2020-010 93.667 Social Services Block Grant Reporting
2020-011 93.556/93.645 Promoting Safe and Stable Families/Stephanie Tubbs
Jones Child Welfare Services Program Earmarking
2020-012 93.558 Temporary Assistance for Needy Families Allowable Costs/Cost Principles
2020-013 93.558 Temporary Assistance for Needy Families Reporting
2020-017 93.778 Medicaid Cluster Eligibility
2020-017 93.767 Children's Health Insurance Program Eligibility
2020-018 93.778 Medicaid Cluster Special Test and Provision - Refunding of Federal Share
of Medicaid Overpayments to Providers
2020-018 93.767 Children's Health Insurance Program Special Test and Provision - Refunding of Federal Share
of CHIP Overpayments to Providers
2020-019 93.778 Medicaid Cluster Special Test and Provision - Medicaid National Correct Coding Initiative
2020-020 96.001/96.006 Disability Insurance/SSI Cluster Period of Performance
2020-024 93.268 Immunization Cooperative Agreements Period of Performance
2020-025 21.019 Coronavirus Relief Fund Activities Allowed or Unallowed, Allowable Costs/Cost
Principles, Period of Performance
2020-026 17.258/17.259/17.278 WIOA Cluster Period of Performance
2020-028 17.225 Unemployment Insurance (UI) Special Test and Provision - UI Re-employment Programs: Worker
Profiling and Reemployment Services (WPRS) and Reemployment
Services and Eligibility Assessment (RESEA)
2020-030 14.228 Community Development Block Grants/State's Program
and Non-Entitlement Grants in Hawaii Reporting
2020-032 16.575 Crime Victim Assistance Period of Performance
2020-034 93.778 Medicaid Cluster Activities Allowed or Unallowed and Allowable Costs/Cost Principles
2020-034 93.767 Children's Health Insurance Program Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Our opinion on each major federal program is not modified with respect to these matters.
The State's response to the noncompliance findings identified in our audit is described in the ac-
companying Corrective Action Plan. The State's response was not subjected to the auditing procedures
applied in the audit of compliance, and, accordingly, we express no opinion on the response.
Report on Internal Control over Compliance
Management of the State is responsible for establishing and maintaining effective internal control
over compliance with the types of compliance requirements referred to above. In planning and performing
our audit of compliance, we considered the State's internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on
compliance for each major federal program and to test and report on internal control over compliance in
accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effective-
ness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness
of the State's internal control over compliance.
Our consideration of internal control over compliance was for the limited purpose described in the
preceding paragraph and was not designed to identify all deficiencies in internal control over compliance
that might be material weaknesses or significant deficiencies, and, therefore, material weaknesses or sig-
nificant deficiencies may exist that were not identified. However, as discussed below, we identified certain
deficiencies in internal control over compliance that we consider to be material weaknesses and significant
deficiencies.
INDIANA STATE BOARD OF ACCOUNTS 7
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE
OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
(Continued)
A deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement
of a federal program on a timely basis. A material weakness in internal control over compliance is a defi-
ciency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable
possibility that material noncompliance with a type of compliance requirement of a federal program will not
be prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal control
over compliance described in the accompanying Schedule of Findings and Questioned Costs to be material
weaknesses:
Finding # CFDA# Program Name Compliance Requirement
2020-003 12.401 National Guard Military Operations and Maintenance Projects Period of Performance
2020-004 20.205 Highway Planning and Construction Special Test and Provision - Quality Assurance Program
2020-005 84.287 21st Century Community Learning Centers Subrecipient Monitoring
2020-007 84.010 Title I Grants to Local Educational Agencies Subrecipient Monitoring
2020-007 84.367 Supporting Effective Instruction State Grants Subrecipient Monitoring
2020-008 93.659 Adoption Assistance Activities Allowed or Unallowed, Allowable Costs/Cost
Principles, and Eligibility
2020-009 93.667 Social Services Block Grant Cash Management
2020-010 93.667 Social Services Block Grant Reporting
2020-012 93.558 Temporary Assistance for Needy Families Allowable Costs/Cost Principles
2020-013 93.558 Temporary Assistance for Needy Families Reporting
2020-014 93.558 Temporary Assistance for Needy Families Special Test and Provision - Child Support Non-Cooperation
2020-015 93.558 Temporary Assistance for Needy Families Special Test and Provision - Penalty for Failure to
Comply with Work Verification Plan
2020-016 84.126 Rehabilitation Services Vocational Rehabilitation Grants to States Matching, Level of Effort, Earmarking
2020-017 93.778 Medicaid Cluster Eligibility
2020-017 93.767 Children's Health Insurance Program Eligibility
2020-018 93.778 Medicaid Cluster Special Test and Provision - Refunding of Federal Share
of Medicaid Overpayments to Providers
2020-018 93.767 Children's Health Insurance Program Special Test and Provision - Refunding of Federal Share
of CHIP Overpayments to Providers
2020-019 93.778 Medicaid Cluster Special Test and Provision - Medicaid National Correct Coding Initiative
2020-020 96.001/96.006 Disability Insurance/SSI Cluster Period of Performance
2020-021 10.557 WIC Special Supplemental Nutrition Program for
Women, Infants, and Children Eligibility
2020-022 10.557 WIC Special Supplemental Nutrition Program for
Women, Infants, and Children Cash Management
2020-023 10.557 WIC Special Supplemental Nutrition Program for
Women, Infants, and Children Period of Performance
2020-024 93.268 Immunization Cooperative Agreements Period of Performance
2020-027 17.225 Unemployment Insurance (UI) Activities Allowed or Unallowed, Allowable Costs/Cost
Principles, and Period of Performance
2020-028 17.225 Unemployment Insurance (UI) Special Test and Provision - UI Re-employment Programs: Worker
Profiling and Reemployment Services (WPRS) and Reemployment
Services and Eligibility Assessment (RESEA)
2020-029 17.225 Unemployment Insurance (UI) Activities Allowed, Allowable Costs/Cost Principles, Eligibility, and
Special Test and Provision - UI Program Integrity - Overpayments
2020-030 14.228 Community Development Block Grants/State's Program
and Non-Entitlement Grants in Hawaii Reporting
2020-031 16.575 Crime Victim Assistance Cash Management
2020-032 16.575 Crime Victim Assistance Period of Performance
2020-033 16.575 Crime Victim Assistance Reporting
2020-034 93.778 Medicaid Cluster Activities Allowed or Unallowed and Allowable Costs/Cost Principles
2020-034 93.767 Children's Health Insurance Program Activities Allowed or Unallowed and Allowable Costs/Cost Principles
INDIANA STATE BOARD OF ACCOUNTS 8
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER COMPLIANCE; AND REPORT ON SCHEDULE
OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE
(Continued)
A significant deficiency in internal control over compliance is a deficiency, or combination of
deficiencies, in internal control over compliance with a type of compliance requirement of a federal program
that is less severe than a material weakness in internal control over compliance, yet important enough to
merit attention by those charged with governance. We consider the deficiencies in internal control over
compliance described in the accompanying Schedule of Findings and Questioned Costs to be significant
deficiencies:
Finding # CFDA# Program Name Compliance Requirement
2020-006 84.010 Title I Grants to Local Educational Agencies Special Test and Provision - Access to Funds for New
or Significantly Expanded Charter Schools
2020-006 84.367 Supporting Effective Instruction State Grants Special Test and Provision - Access to Funds for New
or Significantly Expanded Charter Schools
2020-011 93.556/93.645 Promoting Safe and Stable Families/Stephanie Tubbs
Jones Child Welfare Services Program Earmarking
2020-025 21.019 Coronavirus Relief Fund Activities Allowed or Unallowed, Allowable Costs/Cost
Principles, and Period of Performance
2020-026 17.258/17.259/17.278 WIOA Cluster Period of Performance
The State's response to the internal control over compliance findings identified in our audit is
described in the accompanying Corrective Action Plan. The State's response was not subjected to the
auditing procedures applied in the audit of compliance, and, accordingly, we express no opinion on the
response.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of the
Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of governmental activities, the business-type activities,
the aggregate discretely presented component units, each major fund, and the aggregate remaining fund
information of the State, as of and for the year ended June 30, 2020, and the related notes to the financial
statements, which collectively comprise the State's basic financial statements. We issued our report
thereon dated January 6, 2021, which contained unmodified opinions on those financial statements. Our
audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the basic financial statements. The accompanying Schedule of Expenditures of Federal Awards
is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required
part of the basic financial statements. Such information is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to prepare the
financial statements. The information has been subjected to the auditing procedures applied in the audit
of the financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in accordance
with auditing standards generally accepted in the United States of America. In our opinion, the Schedule
of Expenditures of Federal Awards is fairly stated, in all material respects, in relation to the basic financial
statements as a whole.
Paul D. Joyce, CPA
State Examiner
September 7, 2021
INDIANA STATE BOARD OF ACCOUNTS 9
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INDIANA STATE BOARD OF ACCOUNTS 10
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND ACCOMPANYING NOTES
The Schedule of Expenditures of Federal Awards and accompanying notes presented were pre-
pared by management of the State. The schedule and notes are presented as intended by the State.
INDIANA STATE BOARD OF ACCOUNTS 11
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
U.S. Department of Agriculture
Plant and Animal Disease, Pest Control, and Animal Care 10.025 300 16‐8218‐0828‐CA 4 ‐
300 18‐8218‐1847‐CA 33 ‐
300 19‐8218‐0793‐CA 62,853 ‐
300 19‐8218‐1847‐CA 9,950 ‐
300 AP18PPQFO000C458 (13,758) ‐
300 AP18PPQFO000C510 60,739 ‐
300 AP19PPQFO000C189 88,675 ‐
300 AP19PPQFO000C194 7,688 ‐
300 AP19PPQFO000C545 2,052 ‐
351 AP18VSSPRS00C027 10 ‐
351 AP19VSSPRS00C009 49,951 ‐
351 AP19VSSPRS00C027 116,732 ‐
351 AP20VSSPRS00C072 251 ‐
351 AP20VSSPRS00C073 294 ‐
Total For Program ‐ Plant and Animal Disease, Pest Control, and Animal Care 385,474 ‐
Specialty Crop Block Grant Program ‐ Farm Bill 10.170 36 16‐SCBGP‐IN‐0052 71,218 70,723
36 AM170100XXXXG027 69,116 69,116
36 AM170200XXXXG003 109,345 109,345
36 AM180100XXXXG035 202,479 183,972
36 AM190100XXXXG007 18,791 18,791
Total For Program ‐ Specialty Crop Block Grant Program ‐ Farm Bill 470,949 451,947
Trade Mitigation Program Eligible Recipient Agency Operational Funds 10.178
400 Noncash Assistance 26,233,609
400 61900 982,614 982,469
400 2020 FPDP ERA 95,347 95,347
Total For Program ‐ Trade Mitigation Program Eligible Recipient Agency 27,311,570 1,077,816
Operational Funds
Rural Business Development Grant 10.351 38 15‐049‐388714510 79,421 79,421
Total For Program ‐ Rural Business Development Grant 79,421 79,421
Cooperative Agreements with States for Intrastate Meat and Poultry Inspection 10.475 351 FI18A311INCSR001 3,256 ‐
351 FI19A311INBAR001 279,503 ‐
351 FI19A311INCSR001 145,797 ‐
351 FI20A311INBAR001 1,207,228 ‐
351 FI20A311INCSR001 176,258 ‐
Total For Program ‐ Cooperative Agreements with States for Intrastate Meat and 1,812,042 ‐
Poultry Inspection
Food Safety Cooperative Agreements 10.479
351 FI19A310INPHR001 5,947 ‐
Total For Program ‐ Food Safety Cooperative Agreements 5,947 ‐
CACFP Meal Service Training Grants 10.534 718 2018IN760430 25,000 ‐
Total For Program ‐ CACFP Meal Service Training Grants 25,000 ‐
SNAP Cluster
Supplemental Nutrition Assistance Program 10.551
500 62100 268,895,717 ‐
500 62100 621,405,158 ‐
500 ESTIMATE (10) ‐
500 ESTIMATE 1,398 ‐
500 ESTIMATE 1,934 ‐
Total For Program ‐ Supplemental Nutrition Assistance Program 890,304,197 ‐
State Administrative Matching Grants for the Supplemental Nutrition Assistance 10.561
Program
400 19IN127Q3903 2,650,357 2,567,791
400 202020Q390342 4,049,190 3,886,566
500 182IN099S2514 (1,027,567) ‐
500 192IN099S2514 41,406,492 ‐
500 192IN099S2519 1,333,189 ‐
500 19IN099S2519 1,166,270 ‐
500 2IN430126 248 ‐
500 ESTIMATE 12 ‐
500 ESTIMATE 3,684 ‐
500 ESTIMATE 5,117 ‐
500 ESTIMATE 18,991 ‐
500 ESTIMATE 94,611 ‐
INDIANA STATE BOARD OF ACCOUNTS 12
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
500 ESTIMATE 99,740 ‐
500 ESTIMATE 316,977 ‐
500 ESTIMATE 514,154 ‐
500 ESTIMATE 38,851,139 ‐
Total For Program ‐ State Administrative Matching Grants for the Supplemental 89,482,604 6,454,357
Nutrition Assistance Program
Total for Cluster ‐ SNAP Cluster 979,786,801 6,454,357
Child Nutrition Cluster
School Breakfast Program 10.553 718 71820IN109942BR 41,742,442 41,742,442
718 71819IN109942BR 22,166,078 22,166,078
718 71818IN109942BR (1,373) (1,373)
Total for Program ‐ School Breakfast Program 63,907,147 63,907,147
COVID‐19 National School Lunch Program 10.555
718 202IN059N8503 88,188,919 88,188,919
Sub‐Total For Program ‐ COVID‐19 National School Lunch Program 88,188,919 88,188,919
National School Lunch Program 10.555
415 202IN059N1099 19,515 ‐
415 2IN300059 3,910 ‐
451 202IN059N1099 41,542 ‐
451 2IN300059 12,122 ‐
550 202IN059N1099 38,457 38,457
550 2IN300059 16,000 16,000
560 202IN059N1099 85,850 ‐
560 2IN300059 20,634 ‐
615 202IN059N1099 66,667 ‐
615 2IN300059 194,233 ‐
615 2IN300059 424,259 ‐
718 Noncash Assistance 45,234,442 ‐
718 202IN059N1099 136,931,432 136,931,432
718 2IN300059 (8,512) (8,512)
718 2IN300059 ‐ ‐
718 2IN300059 ‐ ‐
718 2IN300059 70,938,278 70,177,680
Gary Community Schools 718 71820IN109942GC 2,379,901 2,379,901
Gary Community Schools 718 71819IN109942GC 1,663,429 1,663,429
Sub‐Total For Program ‐ National School Lunch Program 258,062,159 211,198,387
Total For Program ‐ National School Lunch Program 346,251,078 299,387,306
Special Milk Program for Children 10.556
718 71820IN109942MK 43,917 43,917
718 71819IN109942MK 33,646 33,646
Total for Program ‐ Special Milk Program for Children 77,563 77,563
Summer Food Service Program for Children 10.559
718 Noncash Assistance 36,773 ‐
718 71820IN109942SF 60,859 60,859
718 71819IN109942SF 7,659,482 7,659,482
718 71818IN109942SF (181) (181)
Total for Program ‐ Summer Food Service Program for Children 7,756,933 7,720,160
Total for Cluster ‐ Child Nutrition Cluster 417,992,721 371,092,176
WIC Special Supplemental Nutrition Program for Women, Infants, and Children 10.557
400 182IN012W5003 640,046 640,046
400 192IN002W1003 17,496,083 15,793,124
400 192IN002W1006 14,785,113 ‐
400 192IN012W5003 (169,974) (169,974)
400 202IN012W5003 571,412 571,331
400 2IN700002 (1,776,780) (1,776,082)
400 2IN70002‐07 36 ‐
400 ESTIMATE 21,871,775 18,242,663
400 ESTIMATE 33,856,363 ‐
Total For Program ‐ WIC Special Supplemental Nutrition Program for Women, 87,274,074 33,301,108
Infants, and Children
Child and Adult Care Food Program 10.558
718 202IN059N2020 1,270,374 1,270,374
718 202IN068N1050 1,332,231 1,332,231
718 71813IN109942CC (783) (695)
718 71816IN109942CC (179) (179)
718 71820IN109942CC 24,392,728 23,997,419
718 71819IN109942CC 18,760,773 18,658,816
718 71818IN109942CC (1,934) (1,934)
718 2IN300059 (89) (89)
INDIANA STATE BOARD OF ACCOUNTS 13
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
718 2IN300059 724,421 724,421
718 2IN300068 (11,449) (11,449)
718 2IN300068 736,505 736,505
Total For Program ‐ Child and Adult Care Food Program 47,202,598 46,705,420
State Administrative Expenses for Child Nutrition 10.560
718 192IN260N2533 2,364,480 ‐
718 202IN260N2533 3,041,225 ‐
718 2IN300260 (1,971) ‐
718 2IN300260 91,747 ‐
Total For Program ‐ State Administrative Expenses for Child Nutrition 5,495,481 ‐
Food Distribution Cluster
Commodity Supplemental Food Program 10.565
400 Noncash Assistance 1,205,927 ‐
400 19IN001Y8005 138,489 128,283
400 202IN001Y8005 210,896 199,227
Total For Program ‐ Commodity Supplemental Food Program 1,555,312 327,510
COVID‐19 ‐ Emergency Food Assistance Program (Administrative Costs) 10.568
400 202IN001Y8703 25,822 25,822
Sub‐Total For Program ‐ COVID‐19 Emergency Food Assistance Program 25,822 25,822
(Administrative Costs)
Emergency Food Assistance Program (Administrative Costs) 10.568
400 Noncash Assistance 12,903,971 ‐
400 192IN001Y8105 11,354 ‐
400 192IN001Y8105 1,853,002 1,854,178
400 2020IN001Y8105 507,958 506,248
400 ESTIMATE 28,365 ‐
Sub‐Total For Program ‐ Emergency Food Assistance Program (Administrative 15,304,650 2,360,426
Costs)
Total For Program ‐ Emergency Food Assistance Program (Administrative Costs) 15,330,472 2,386,248
Total for Cluster ‐ Food Distribution Cluster 16,885,783 2,713,758
WIC Farmers' Market Nutrition Program (FMNP) 10.572
400 192IN001Y8604 13,304 ‐
400 192IN001Y8607 208,554 ‐
400 ESTIMATE 2,614 ‐
400 ESTIMATE 13,548 ‐
Total For Program ‐ WIC Farmers' Market Nutrition Program (FMNP) 238,020 ‐
Team Nutrition Grants 10.574
718 8IN300116 84,396 ‐
Total For Program ‐ Team Nutrition Grants 84,396 ‐
Farm to School Grant Program 10.575
36 CN‐F2S‐IMP‐18‐IN‐1 925 ‐
400 CN‐F2S‐IMP‐18‐IN‐1 35,247 1,976
Total For Program ‐ Farm to School Grant Program 36,172 1,976
Senior Farmers Market Nutrition Program 10.576
400 192IN001Y8313‐14 70,853 ‐
400 ESTIMATE 671 ‐
Total For Program ‐ Senior Farmers Market Nutrition Program 71,524 ‐
WIC Grants To States (WGS) 10.578
400 191IN012W5005 57,098 57,098
Total For Program ‐ WIC Grants To States (WGS) 57,098 57,098
Child Nutrition Discretionary Grants Limited Availability 10.579
718 182IN811N8103 447,878 447,878
Total For Program ‐ Child Nutrition Discretionary Grants Limited Availability 447,878 447,878
Fresh Fruit and Vegetable Program 10.582
718 202IN059L1603 1,982,256 1,982,256
718 2IN310059 564,513 564,513
Total For Program ‐ Fresh Fruit and Vegetable Program 2,546,769 2,546,769
Forestry Research 10.652 300 16‐JV‐11242305‐102 76,247 ‐
Total For Program ‐ Forestry Research 76,247 ‐
INDIANA STATE BOARD OF ACCOUNTS 14
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Cooperative Forestry Assistance 10.664
300 14‐DG‐11420004‐104 (39,302) (39,302)
300 14‐DG‐11420004‐268 (16,091) ‐
300 15‐CS‐11091202‐013 1,628 ‐
300 15‐DG‐11420004‐045 5,614 ‐
300 15‐DG‐11420004‐219 (2,262) ‐
300 15‐DG‐11420004‐220 4,187 4,187
300 16‐DG‐11420004‐290 70,229 ‐
300 16‐DG‐11420004‐291 12,971 12,971
300 16‐DG‐11420004‐314 85,611 ‐
300 17‐DG‐11420004‐205 227,724 47,862
300 17‐DG‐11420004‐219 36,385 14,300
300 18‐DG‐11420004‐101 84,756 84,756
300 18‐DG‐11420004‐235 293,990 28,369
300 19‐DG‐11420000‐233 12 ‐
Total For Program ‐ Cooperative Forestry Assistance 765,452 153,143
Urban and Community Forestry Program 10.675
300 17‐DG‐11420004‐016 62 ‐
Total For Program ‐ Urban and Community Forestry Program 62 ‐
Forest Legacy Program 10.676
300 14‐DG‐11420004‐185 413 ‐
Total For Program ‐ Forest Legacy Program 413 ‐
Forest Stewardship Program 10.678
300 16‐DG‐11420004‐299 12,188 ‐
300 18‐DG‐11420004‐284 24,976 ‐
Total For Program ‐ Forest Stewardship Program 37,164 ‐
Forest Health Protection 10.680
300 16‐DG‐11420004‐311 28,937 ‐
300 18‐DG‐11420004‐065 13,519 ‐
300 19‐01‐02 159,296 ‐
300 20‐01‐02 17,352 ‐
Total For Program ‐ Forest Health Protection 219,104 ‐
Good Neighbor Authority 10.691
300 16‐GN‐11091200‐012 (1,838) ‐
Total For Program ‐ Good Neighbor Authority (1,838) ‐
State & Private Forestry Cooperative Fire Assistance 10.698
300 19‐DG‐11420000‐231 155,385 155,385
Total For Program ‐ State & Private Forestry Cooperative Fire Assistance 155,385 155,385
Soil and Water Conservation 10.902 36 NR1952KYXXXXC001 57 ‐
36 WS07‐17‐03 73,687 61,217
Total For Program ‐ Soil and Water Conservation 73,744 61,217
Environmental Quality Incentives Program 10.912
36 69‐3A75‐16‐022 27,405 ‐
300 NR1952KYXXXXC014 73,438 ‐
Total For Program ‐ Environmental Quality Incentives Program 100,843 ‐
Regional Conservation Partnership Program 10.932
300 68‐52KY‐17‐002 12,690 ‐
300 NR1852KYXXXXC004 169,107 ‐
Total For Program ‐ Regional Conservation Partnership Program 181,797 ‐
Total ‐U.S. Department of Agriculture 1,589,818,091 465,299,469
U.S. Department of Commerce
Coastal Zone Management Administration Awards 11.419 300 NA16NOS4190085 94,552 31,710
300 NA17NOS4190031 173,684 157,301
300 NA18NOS4190010 163,321 66,314
300 NA19NOS4190088 360,121 159,634
Total For Program ‐ Coastal Zone Management Administration Awards 791,678 414,959
State and Local Implementation Grant Program 11.549 286 18‐10‐S18018 96,122 ‐
Total For Program ‐ State and Local Implementation Grant Program 96,122 ‐
Total ‐ U.S. Department of Commerce 887,800 414,959
INDIANA STATE BOARD OF ACCOUNTS 15
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
U.S. Department of Defense
State Memorandum of Agreement Program for the Reimbursement of Technical 12.113 495 W912DY‐18‐2‐0216 89,426 ‐
Services
Total For Program ‐ State Memorandum of Agreement Program for the 89,426 ‐
Reimbursement of Technical Services
Military Construction, National Guard 12.400 110 W912L9‐17‐2‐2001 2,164,180 ‐
Total For Program ‐ Military Construction, National Guard 2,164,180 ‐
National Guard Military Operations and Maintenance (O&M) Projects 12.401
110 60900 3 ‐
110 60900 536 ‐
110 60900 11,762 ‐
110 60900 19,080 ‐
110 60900 25,477 ‐
110 60900 35,570 ‐
110 60900 40,926 ‐
110 60900 53,276 ‐
110 60900 62,199 ‐
110 2016 ARNG APP5 ‐ ‐
110 various 2,381 ‐
110 W912L9‐10‐2‐1001 31,104 ‐
110 W912L9‐15‐2‐1001 271,723 ‐
110 W912L9‐16‐2‐1001 33,142 ‐
110 W912L9‐16‐2‐1023T 35,324 ‐
110 W912L9‐16‐2‐1024F 63,795 ‐
110 W912L9‐17‐2‐1001 39,368 ‐
110 W912L9‐17‐2‐1005 221 ‐
110 W912L9‐17‐2‐1010 (23,838) ‐
110 W912L9‐17‐2‐1011 9,180 ‐
110 W912L9‐17‐2‐1021T 42,008 ‐
110 W912L9‐17‐2‐1023F 9,000 ‐
110 W912L9‐17‐2‐1023T 161,168 ‐
110 W912L9‐18‐2‐1001 6,077,839 ‐
110 W912L9‐18‐2‐1002 136,809 ‐
110 W912L9‐18‐2‐1003 (179) ‐
110 W912L9‐18‐2‐1005 (9,453) ‐
110 W912L9‐18‐2‐1007 46,183 ‐
110 W912L9‐18‐2‐1010 (1,046) ‐
110 W912L9‐18‐2‐1011 35,825 ‐
110 W912L9‐18‐2‐1021F 4,382 ‐
110 W912L9‐18‐2‐1021T (13,595) ‐
110 W912L9‐18‐2‐1023F (7,182) ‐
110 W912L9‐18‐2‐1023T (159,756) ‐
110 W912L9‐18‐2‐1024F (86,367) ‐
110 W912L9‐18‐2‐1040 4,775 ‐
110 W912L9‐19‐2‐1001 19,602,297 ‐
110 W912L9‐19‐2‐1002 1,081,629 ‐
110 W912L9‐19‐2‐1003 1,606,768 ‐
110 W912L9‐19‐2‐1004 203,820 ‐
110 W912L9‐19‐2‐1005 544,902 ‐
110 W912L9‐19‐2‐1007 1,734,193 ‐
110 W912L9‐19‐2‐1010 33,010 ‐
110 W912L9‐19‐2‐1011 88,482 ‐
110 W912L9‐19‐2‐1014 13,897 ‐
110 W912L9‐19‐2‐1021F 310,424 ‐
110 W912L9‐19‐2‐1021T 647,668 ‐
110 W912L9‐19‐2‐1023F 135,392 ‐
110 W912L9‐19‐2‐1023T 288,400 ‐
110 W912L9‐19‐2‐1024F 477,420 ‐
110 W912L9‐19‐2‐1040 373,294 ‐
110 W912L9‐19‐2‐2001 465,420 ‐
110 W912L9‐20‐2‐1001 14,201,467 ‐
110 W912L9‐20‐2‐1002 929,069 ‐
110 W912L9‐20‐2‐1003 1,694,487 ‐
110 W912L9‐20‐2‐1004 114,347 ‐
110 W912L9‐20‐2‐1005 1,227,316 ‐
110 W912L9‐20‐2‐1007 1,313,534 ‐
110 W912L9‐20‐2‐1010 59,094 ‐
110 W912L9‐20‐2‐1014 47,998 ‐
110 W912L9‐20‐2‐1021 1,055,608 ‐
110 W912L9‐20‐2‐1021F 982,072 ‐
110 W912L9‐20‐2‐1022F 14,185 ‐
110 W912L9‐20‐2‐1023 255,839 ‐
110 W912L9‐20‐2‐1023T 540,171 ‐
110 W912L9‐20‐2‐1024F 1,132,662 ‐
110 W912L9‐20‐2‐1040 431,061 ‐
110 W912L9‐20‐2‐4002 942,681 ‐
Total For Program ‐ National Guard Military Operations and Maintenance (O&M) 59,500,247 ‐
Projects
National Guard ChalleNGe Program 12.404
110 W912L9‐16‐2‐4001 97,500 ‐
110 W912L9‐17‐0‐4001 (55,841) ‐
110 W912L9‐17‐2‐4002 26,475 ‐
110 W912L9‐18‐2‐4001 208,630 ‐
110 W912L9‐18‐2‐4002 11,925 ‐
INDIANA STATE BOARD OF ACCOUNTS 16
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
110 W912L9‐19‐2‐4001 2,931,093 ‐
110 W912L9‐19‐2‐4002 321,337 ‐
Total For Program ‐ National Guard ChalleNGe Program 3,541,119 ‐
Community Economic Adjustment Assistance for Compatible Use and Joint Land 12.610 38 EN1322‐18‐02 64,790 64,790
Use Studies
Total For Program ‐ Community Economic Adjustment Assistance for Compatible 64,790 64,790
Use and Joint Land Use Studies
Total ‐ U.S. Department of Defense 65,359,762 64,790
U.S. Department of Housing and Urban Development
Community Development Block Grants/State's program and Non‐Entitlement 14.228 38 B‐08‐DF‐18‐0001 1,147,633 1,099,946
Grants in Hawaii
38 B‐08‐DI‐18‐0001 469,495 467,191
38 B‐11‐DC‐18‐0001 525,817 525,817
38 B‐12‐DC‐18‐0001 622,382 622,382
38 B‐13‐DC‐18‐0001 450,000 450,000
38 B‐14‐DC‐18‐0001 1,158,858 1,158,858
38 B‐15‐DC‐18‐0001 1,078,419 1,063,419
38 B‐16‐DC‐18‐0001 3,584,393 3,512,080
38 B‐17‐DC‐18‐0001 15,718,132 15,573,467
38 B‐18‐DC‐18‐0001 9,242,326 9,097,997
38 B‐19‐DC‐18‐0001 373,664 ‐
300 B‐08‐DI‐18‐0001 (5,913) ‐
Total For Program ‐ Community Development Block Grants/State's program and 34,365,206 33,571,157
Non‐Entitlement Grants in Hawaii
Fair Housing Assistance Program State and Local 14.401 258 6FPSLP0004 11 ‐
258 FF205D045008 38 ‐
258 FF205K135008 5 ‐
258 FF205K155008 160,919 ‐
258 FF205K165008 263,327 ‐
258 FF205K175008 209,275 ‐
258 FF205K185008 36,468 ‐
258 IFF205K075008 2 ‐
Total For Program ‐ Fair Housing Assistance Program State and Local 670,045 ‐
Total ‐ U.S. Department of Housing and Urban Development 35,035,251 33,571,157
U.S. Department of the Interior
Regulation of Surface Coal Mining and Surface Effects of Underground Coal 15.250 300 S17AP20003 (7) ‐
Mining
300 S19AP20003 382,906 ‐
300 S20AP20010 899,012 ‐
Total For Program ‐ Regulation of Surface Coal Mining and Surface Effects of 1,281,911 ‐
Underground Coal Mining
Abandoned Mine Land Reclamation (AMLR) 15.252
300 S16AF20014 1,749 ‐
300 S17AF20014 550,799 ‐
300 S18AF20028 2,076,972 ‐
300 S19AF20048 1,797,121 ‐
300 S20AF20040 279,372 ‐
Total For Program ‐ Abandoned Mine Land Reclamation (AMLR) 4,706,013 ‐
Fish and Wildlife Cluster
Sport Fish Restoration 15.605 300 F17AF00217 6 ‐
300 F18AF00052 741,460 ‐
300 F18AF00062 (769) ‐
300 F18AF00064 84,904 ‐
300 F18AF00715 62,790 ‐
300 F18AF01245 78,182 ‐
300 F19AF00037 1,760,930 34,104
300 F19AF00101 1,340,783 ‐
300 F20AF00039 45,012 ‐
300 F20AF00068 325,327 ‐
Total For Program ‐ Sport Fish Restoration 4,438,625 34,104
Wildlife Restoration and Basic Hunter Education 15.611
300 F16AF00244 1,550 1,550
300 F17AF00420 401 ‐
300 F17AF00638 95,644 ‐
300 F17AF00638 310,313 ‐
300 F18AF00065 137,008 41,971
300 F18AF00473 411,496 ‐
300 F18AF00476 450,265 ‐
300 F18AF00476_PRG INC 150,088 ‐
300 F18AF00484 308,909 ‐
300 F18AF00494 309,977 ‐
300 F18AF00495 182,982 ‐
INDIANA STATE BOARD OF ACCOUNTS 17
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
300 F18AF00598 75,589 ‐
300 F18AF00609 482,458 482,458
300 F18AF00696 5,179,352 ‐
300 F18AF00725 2,423 ‐
300 F18AF00729 223,802 ‐
300 F19AF00053 135,955 135,955
300 F19AF00230 93,006 ‐
300 F19AF00233 1,052,458 ‐
300 F19AF00442 134,530 ‐
300 F19AF00443 707,235 ‐
300 F19AF00744 307,959 ‐
300 F20AF00051 110,068 15,751
Total For Program ‐ Wildlife Restoration and Basic Hunter Education 10,863,468 677,685
Enhanced Hunter Education and Safety 15.626
300 F17AF00677 69,577 ‐
300 F17AF00682 20,000 ‐
300 F19AF00742 36,445 ‐
Total For Program ‐ Enhanced Hunter Education and Safety 126,022 ‐
Total for Cluster ‐ Fish and Wildlife Cluster 15,428,115 711,789
Fish and Wildlife Management Assistance 15.608
300 F15AC00429 1,713 ‐
300 F17AP00922 (21,462) ‐
300 F18AP00782 47,500 ‐
300 F18AP00793 39,341 ‐
300 F19AP00522 39,369 ‐
300 F19AP00848 13,919 ‐
Total For Program ‐ Fish and Wildlife Management Assistance 120,380 ‐
Cooperative Endangered Species Conservation Fund 15.615
300 F12AP00840 2,125 ‐
300 F15AP01091 21,145 ‐
300 F18AP00758 9,251 ‐
300 F19AP00781 3,193 3,193
Total For Program ‐ Cooperative Endangered Species Conservation Fund 35,714 3,193
Clean Vessel Act 15.616
495 F15AP00137 531 ‐
495 F17AP01033 24,986 ‐
495 F17AP01037 15,499 ‐
Total For Program ‐ Clean Vessel Act 41,016 ‐
State Wildlife Grants 15.634
300 F15AF00941 72,141 72,141
300 F16AF00545 1,779 ‐
300 F16AF00972 4,399 4,399
300 F16AF01041 84,528 84,528
300 F16AF01044 25,600 25,600
300 F16AF01092 46,543 46,543
300 F17AF00055 (43,008) ‐
300 F17AF00610 31,424 31,424
300 F17AF00858 107,193 ‐
300 F17AF01149 37,749 37,749
300 F18AF00082 109,948 98,620
300 F18AF00797 379,333 8,162
300 F19AF00476 ‐ ‐
300 F19AF00844 133,921 ‐
Total For Program ‐ State Wildlife Grants 991,550 409,166
Endangered Species Recovery Implementation 15.657
300 F18AP00303 25,529 ‐
300 F20AP00014 40,257 ‐
Total For Program ‐ Endangered Species Recovery Implementation 65,786 ‐
Great Lakes Restoration 15.662
300 F16AC01133 (271) ‐
300 F17AP00354 295,806 ‐
300 F18AC00016 3,029 ‐
300 F18AP00887 113,755 ‐
300 F19AP00775 2,889 ‐
Total For Program ‐ Great Lakes Restoration 415,208 ‐
Historic Preservation Fund Grants‐In‐Aid 15.904 300 P18AF00019 345,129 291,571
300 P19AF00032 517,597 201,065
300 P20AF00019 156,840 ‐
Total For Program ‐ Historic Preservation Fund Grants‐In‐Aid 1,019,566 492,636
INDIANA STATE BOARD OF ACCOUNTS 18
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Outdoor Recreation Acquisition, Development and Planning 15.916
300 18‐00590 9,513 9,513
300 18‐00591 148,091 148,091
300 18‐00594 47,452 ‐
300 18‐00595 16,233 ‐
300 18‐00596 65,732 ‐
300 18‐00597 180,723 ‐
300 18‐00599 176,198 ‐
300 18‐00600 83,680 ‐
300 18‐00605 91,574 ‐
300 18‐00606 P18AP00384 4,500 ‐
300 18‐00607 195,544 ‐
300 18‐00608 P18AP00267 63,758 63,758
300 18‐00609 167,668 ‐
300 18‐00610 12,425 ‐
300 18‐00611 P18AP00385 245,000 ‐
300 18‐00618 P19AP00041 31,329 31,329
300 18‐00621 P19AP00024 10,988 10,988
300 18‐00622 P19AP00033 86,725 86,725
300 18‐00624 P19AP00034 111,108 111,108
300 18‐00625 P19AP00032 25,000 25,000
300 P19AP00318 / 18‐00623 39,610 39,610
Total For Program ‐ Outdoor Recreation Acquisition, Development and Planning 1,812,851 526,122
Water Use and Data Research 15.981 300 G17AC00015 4,289 ‐
Total For Program ‐ Water Use and Data Research 4,289 ‐
Total ‐ U.S. Department of the Interior 25,922,399 2,142,906
U.S. Department of Justice
Sexual Assault Services Formula Program 16.017 32 2016‐KF‐AX‐0028 32,609 32,609
32 2017‐KF‐AX‐0045 75,782 75,782
32 2018‐KF‐AX‐0049 176,545 152,611
32 2019‐KF‐AX‐0008 143,301 143,301
Total For Program ‐ Sexual Assault Services Formula Program 428,237 404,303
Violence Against Women Formula Grants 16.588 22 2013‐WF‐AX‐0047 ‐ ‐
22 2018‐WF‐AX‐0046 55,032 ‐
22 2019‐WF‐AX‐0005 8,691 8,691
32 2015‐WF‐AX‐0020 133,570 128,880
32 2016‐WF‐AX‐0028 42,611 32,125
32 2017‐WF‐AX‐0055 248,183 229,876
32 2018‐WF‐AX‐0046 960,123 960,123
32 2019‐WF‐AX‐0005 1,183,602 1,183,546
Total For Program ‐ Violence Against Women Formula Grants 2,631,812 2,543,241
COVID‐19 ‐ Coronavirus Emergency Supplemental Funding Program 16.034
32 2020‐VD‐BX‐0244 13,890 ‐
615 2020‐VD‐BX‐0244 55,719 ‐
Total For Program ‐ COVID‐19 ‐ Coronavirus Emergency Supplemental Funding 69,609 ‐
Program
Juvenile Justice and Delinquency Prevention 16.540 22 2018‐JX‐FX‐0058 45,930 ‐
32 2015‐JF‐FX‐0033 250,526 228,645
32 2016‐JF‐FX‐0041 106,930 107,439
32 2017‐JF‐FX‐0021 336,789 200,460
32 2018‐JX‐FX‐0058 162,643 144,190
32 2019‐JX‐FX‐0033 25,407 ‐
610 2018‐JX‐FX‐0058 78,934 ‐
Total For Program ‐ Juvenile Justice and Delinquency Prevention 1,007,159 680,734
Missing Children's Assistance 16.543
100 2017‐MC‐FX‐K008 455,616 156,289
Total For Program ‐ Missing Children's Assistance 455,616 156,289
State Justice Statistics Program for Statistical Analysis Centers 16.550
32 2018‐86‐CX‐K023 8,692 ‐
32 2019‐86‐CX‐K027 46,379 ‐
Total For Program ‐ State Justice Statistics Program for Statistical Analysis Centers 55,071 ‐
National Criminal History Improvement Program (NCHIP) 16.554
22 2008‐RU‐BX‐K012 ‐ ‐
32 2016‐RU‐BX‐K013 (859) ‐
INDIANA STATE BOARD OF ACCOUNTS 19
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
32 2018‐RU‐BX‐K020 10,309 ‐
100 2018‐RU‐BX‐K020 478,238 ‐
Total For Program ‐ National Criminal History Improvement Program (NCHIP) 487,688 ‐
Crime Victim Assistance 16.575
22 2008‐VA‐GX‐0031 ‐ ‐
32 2008‐VA‐GX‐0031 5,234 ‐
32 2015‐VA‐GX‐0064 (116,088) (116,088)
32 2016‐VA‐GX‐0017 14,539,982 14,330,343
32 2017‐VA‐GX‐0004 11,467,853 11,102,016
32 2018‐V2‐GX‐0031 439,610 435,884
32 2019‐V2‐GX‐0014 3,093 ‐
46 2010‐VA‐GX‐0049 (51) ‐
100 2018‐V2‐GX‐0031 170,464 ‐
410 2016‐VA‐GX‐0017 60,441 ‐
615 2017‐VA‐GX‐0004 104,825 ‐
Total For Program ‐ Crime Victim Assistance 26,675,363 25,752,155
Crime Victim Compensation 16.576
32 2014‐VC‐GX‐0054 (271) (271)
32 2015‐VC‐GX‐0054 (10,746) (10,746)
32 2016‐VC‐GX‐0053 45,255 45,211
32 2017‐VC‐GX‐0015 265,340 257,821
32 2018‐VI‐GX‐0077 898,419 808,069
32 2019‐V1‐GX‐0026 141,655 ‐
Total For Program ‐ Crime Victim Compensation 1,339,652 1,100,084
Crime Victim Assistance/Discretionary Grants 16.582
400 2019‐V3‐GX‐K006 35,417 ‐
Total For Program ‐ Crime Victim Assistance/Discretionary Grants 35,417 ‐
Residential Substance Abuse Treatment for State Prisoners 16.593 32 2016‐RT‐BX‐0044 28,488 27,785
32 2017‐RT‐BX‐0025 114,664 105,508
32 2018‐J2‐BX‐0035 1,609 ‐
32 2019‐J2‐BX‐0029 339 339
615 2016‐RT‐BX‐0044 767 ‐
Total For Program ‐ Residential Substance Abuse Treatment for State Prisoners 145,867 133,632
State Criminal Alien Assistance Program 16.606
615 2012‐AP‐BX‐0031 46,745 ‐
615 2013‐AP‐BX‐0417 156,000 ‐
Total For Program ‐ State Criminal Alien Assistance Program 202,745 ‐
Bulletproof Vest Partnership Program 16.607
32 ESTIMATE 4,188 4,188
Total For Program ‐ Bulletproof Vest Partnership Program 4,188 4,188
Project Safe Neighborhoods 16.609
32 2016‐GP‐BX‐0003 53,001 45,804
32 2016‐GP‐BX‐0004 19,855 19,855
32 2018‐GP‐BX‐0027 2,982 ‐
32 2018‐GP‐BX‐0030 56,739 35,022
32 2019‐GP‐BX‐0074 2,417 ‐
32 2019‐GP‐BX‐0074 5,428 ‐
Total For Program ‐ Project Safe Neighborhoods 140,422 100,681
Juvenile Mentoring Program 16.726 410 2018‐JU‐FX‐0022 499,218 460,080
Total For Program ‐ Juvenile Mentoring Program 499,218 460,080
Special Data Collections and Statistical Studies 16.734
230 2018‐FU‐CX‐K030 26,604 ‐
Total For Program ‐ Special Data Collections and Statistical Studies 26,604 ‐
Edward Byrne Memorial Justice Assistance Grant Program 16.738
32 2015‐DJ‐BX‐1071 8,700 8,700
32 2016‐DJ‐BX‐0402 76,648 81,503
32 2017‐DJ‐DB‐0185 954,538 770,691
32 2018‐DJ‐BX‐0665 1,226,040 1,222,670
32 2019‐DJ‐BX‐0018 296,472 256,926
100 2015‐DJ‐BX‐1071 16,531 ‐
100 2016‐DJ‐BX‐0402 60,181 ‐
100 2017‐DJ‐DB‐0185 83,585 ‐
100 2018‐DJ‐BX‐0665 478,157 ‐
100 2019‐DJ‐BX‐0018 46,787 ‐
300 2017‐DJ‐DB‐0185 111,141 ‐
610 2018‐DJ‐BX‐0665 28,755 ‐
610 2019‐DJ‐BX‐0018 17,796 ‐
615 2017‐DJ‐DB‐0185 142,550 ‐
INDIANA STATE BOARD OF ACCOUNTS 20
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
615 2017‐DS‐BX‐0006 91,155 ‐
615 2018‐DJ‐BX‐0665 158,061 ‐
615 2018‐DS‐BX‐0008 42,954 ‐
Total For Program ‐ Edward Byrne Memorial Justice Assistance Grant Program 3,840,051 2,340,490
Support for Adam Walsh Act Implementation Grant Program 16.750 615 2014‐AW‐BX‐0049 73,734 ‐
615 2017‐AW‐BX‐0022 778 ‐
Total For Program ‐ Support for Adam Walsh Act Implementation Grant Program 74,512 ‐
Edward Byrne Memorial Competitive Grant Program 16.751
615 2017‐XT‐BX‐0021 41,776 ‐
Total For Program ‐ Edward Byrne Memorial Competitive Grant Program 41,776 ‐
Harold Rogers Prescription Drug Monitoring Program 16.754
250 2017‐PM‐BX‐0005 3,316 ‐
400 2018‐AR‐BX‐K095 150,899 51,721
410 2018‐AR‐BX‐K095 137,497 ‐
Total For Program ‐ Harold Rogers Prescription Drug Monitoring Program 291,712 51,721
Second Chance Act Reentry Initiative 16.812 615 2016‐CZ‐BX‐0018 183,346 ‐
Total For Program ‐ Second Chance Act Reentry Initiative 183,346 ‐
NICS Act Record Improvement Program 16.813
22 2018‐NS‐BX‐K016 18,980 ‐
32 2018‐NS‐BX‐K016 7,375 ‐
Total For Program ‐ NICS Act Record Improvement Program 26,355 ‐
Innovations in Community‐Based Crime Reduction 16.817
46 2010‐DG‐BX‐0131 220 ‐
Total For Program ‐ Innovations in Community Based Crime Reduction 220 ‐
Comprehensive Opioid, Stimulant, and Substance Abuse Program 16.838
32 2017‐AR‐BX‐K023 16,866 ‐
410 2018‐AR‐BX‐K007 350,866 ‐
410 2018‐AR‐BX‐K086 259,043 ‐
410 2018‐H2293‐IN‐AR 155,573 ‐
Total For Program ‐ Comprehensive Opioid, Stimulant, and Substance Abuse 782,348 ‐
Program
STOP School Violence 16.839
410 2018‐YS‐BX‐0085 10,500 10,500
700 2018‐YS‐BX‐0085 62,101 ‐
Total For Program ‐ STOP School Violence 72,601 10,500
Public Safety Partnership and Community Policing Grants 16.710 100 2016AMWX0017 22,368 ‐
100 2018‐AM‐WX‐0007 230,820 ‐
100 2018‐HP‐WX‐0003 897,047 ‐
Total For Program ‐ Public Safety Partnership and Community Policing Grants 1,150,235 ‐
DNA Backlog Reduction Program 16.741 100 2017‐DN‐BX‐0063 4,118 ‐
100 2017‐DN‐BX‐0182 153,242 ‐
100 2018‐DN‐BX‐0100 546,844 ‐
100 2019‐DN‐BX‐0015 371,653 ‐
Total For Program ‐ DNA Backlog Reduction Program 1,075,857 ‐
Paul Coverdell Forensic Sciences Improvement Grant Program 16.742
32 2018‐CD‐BX‐0035 2,611 ‐
32 2019‐CD‐BX0019 573 ‐
100 2018‐CD‐BX‐0035 357,509 ‐
100 2019‐CD‐BX0019 7,234 ‐
Total For Program ‐ Paul Coverdell Forensic Sciences Improvement Grant Program 367,927 ‐
Equitable Sharing Program 16.922 100 INISP0008 444,314 ‐
190 Federal Forfeiture ‐ Gaming 6,440 ‐
Commission
Total for Program ‐ Equitable Sharing Program 450,754 ‐
INDIANA STATE BOARD OF ACCOUNTS 21
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Marijuana Education 16.U01 100 2019‐67 303,943 ‐
100 2020‐63 70,292 ‐
Total For Program ‐ Marijuana Education 374,235 ‐
Total ‐ U.S. DEPARTMENT OF JUSTICE 42,936,597 33,738,098
U.S. Department of Labor
Labor Force Statistics 17.002 510 LM‐31951‐19‐75‐J‐18 237,354 ‐
510 LM‐33110‐20‐75‐J‐18 934,635 ‐
Total For Program ‐ Labor Force Statistics 1,171,989 ‐
Compensation and Working Conditions 17.005
225 OS‐30629‐18‐75‐J‐18 4,333 ‐
225 OS‐31982‐19‐75‐J‐18 35,813 ‐
225 OS‐33141‐20‐75‐J‐18 83,836 ‐
Total For Program ‐ Compensation and Working Conditions 123,982 ‐
Registered Apprenticeship 17.201 510 AP‐30077‐16‐60‐A‐18 288,423 295,136
515 AP‐30077‐16‐60‐A‐18 13,438 ‐
Total For Program ‐ Registered Apprenticeship 301,861 295,136
Employment Service Cluster
Employment Service/Wagner‐Peyser Funded Activities 17.207
510 ES‐27489‐15‐5‐A‐18 (6,612) ‐
510 ES‐30987‐17‐55‐A‐18 820,359 19,140
510 ES‐31846‐18‐55‐A‐18 3,111,263 244,000
510 ES‐33392‐19‐55‐A‐18 8,415,589 1,193,840
Total For Program ‐ Employment Service/Wagner‐Peyser Funded Activities 12,340,599 1,456,980
Jobs for Veterans State Grants 17.801 510 DV‐31505‐18‐55‐5‐ 18 (8) ‐
510 DV‐32889‐19‐55‐5‐18 1,763,334 89,290
510 DV‐34269‐20‐55‐5‐18 1,255,628 102,047
Total For Program ‐ Jobs for Veterans State Grants 3,018,954 191,337
Total for Cluster ‐ Employment Service Cluster 15,359,553 1,648,317
COVID‐19 ‐ Unemployment Insurance 17.225
510 UI‐34714‐20‐55‐A‐18 158,133 ‐
510 ESTIMATE 5,786,082 ‐
8510 70070 2,999,454,984 ‐
Sub‐Total For Program ‐ COVID‐19 ‐ Unemployment Insurance 3,005,399,199 ‐
Unemployment Insurance 17.225
510 70040 (154) ‐
510 UI‐27975‐16‐55‐A‐18 2,703 2,703
510 UI‐29840‐17‐55‐A‐18 (10) ‐
510 UI‐31292‐18‐55‐A‐18 105,954 ‐
510 UI‐31516‐18‐60‐A‐18 368,668 232,802
510 UI‐32598‐19‐55‐A‐18 10,632,745 31,286
510 UI‐32702‐19‐55‐A‐18 411,176 ‐
510 UI‐32702‐19‐55‐A‐18 915,732 ‐
510 UI‐32838‐19‐60‐A‐18 3,612,499 3,226,653
510 UI‐34057‐20‐55‐A‐18 27,738,443 109,648
510 UI‐34163‐20‐55‐A‐18 595,514 ‐
510 UI‐34163‐20‐55‐A‐18 1,761,245 ‐
8510 70070 1,091,288,333 ‐
Sub‐Total For Program ‐ Unemployment Insurance 1,137,432,848 3,603,092
Total For Program ‐ Unemployment Insurance 4,142,832,047 3,603,092
Senior Community Service Employment Program 17.235
510 AD‐31758‐18‐55‐A‐18 283,820 281,339
510 AD‐33726‐19‐60‐A‐18 1,709,270 1,684,049
Total For Program ‐ Senior Community Service Employment Program 1,993,090 1,965,388
Trade Adjustment Assistance 17.245
510 A‐31698‐18‐55‐A‐18 3,493,785 ‐
510 TA‐28049‐16‐55‐A‐18 (17,538) (13,873)
510 TA‐30487‐17‐55‐A‐18 2,152,874 (81,443)
Total For Program ‐ Trade Adjustment Assistance 5,629,121 (95,316)
INDIANA STATE BOARD OF ACCOUNTS 22
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
WIOA Cluster
WIOA Adult Program 17.258
510 AA‐28315‐16‐55‐A‐18 29,368 17,364
510 AA‐30957‐17‐55‐A‐18 484,595 19,546
510 AA‐32194‐18‐55‐A‐18 5,092,194 4,886,652
510 AA‐33228‐19‐55‐A‐18 7,053,051 6,326,027
Total For Program ‐ WIOA Adult Program 12,659,208 11,249,589
WIOA Youth Activities 17.259
510 AA‐28315‐16‐55‐A‐18 940,917 (7,000)
510 AA‐30957‐17‐55‐A‐18 1,000,950 747,508
510 AA‐32194‐18‐55‐A‐18 5,849,442 6,479,040
510 AA‐33228‐19‐55‐A‐18 5,068,512 4,314,955
Total For Program ‐ WIOA Youth Activities 12,859,821 11,534,503
WIOA Dislocated Worker Formula Grants 17.278
510 AA‐28315‐16‐55‐A‐18 912,475 89,190
510 AA‐30957‐17‐55‐A‐18 129,590 99,331
510 AA‐32194‐18‐55‐A‐18 5,271,248 5,581,970
510 AA‐33228‐19‐55‐A‐18 6,041,950 5,528,846
Total For Program ‐ WIOA Dislocated Worker Formula Grants 12,355,263 11,299,337
Total for Cluster ‐ WIOA Cluster 37,874,292 34,083,429
WIOA Pilots, Demonstrations, and Research Projects 17.261
510 MI‐30765‐17‐60‐A‐18 358,446 263,106
Total For Program ‐ WIOA Pilots, Demonstrations, and Research Projects 358,446 263,106
Work Opportunity Tax Credit Program (WOTC) 17.271
510 WT‐32765‐19‐55‐A‐18 290,394 ‐
Total For Program ‐ Work Opportunity Tax Credit Program (WOTC) 290,394 ‐
Temporary Labor Certification for Foreign Workers 17.273
510 FL‐31643‐18‐55‐A‐18 20,139 ‐
510 FL‐33856‐19‐55‐A‐18 44,835 ‐
Total For Program ‐ Temporary Labor Certification for Foreign Workers 64,974 ‐
WIOA National Dislocated Worker Grants / WIA National Emergency Grants 17.277
510 DW‐33531‐19‐60‐A‐18 478,562 244,579
Total For Program ‐ WIOA National Dislocated Worker Grants / WIA National 478,562 244,579
Emergency Grants
Apprenticeship USA Grants 17.285
510 AP‐30077‐16‐60‐A‐18 607,015 413,595
510 AP‐33485‐19‐60‐A‐18 247 ‐
Total For Program ‐ Apprenticeship USA Grants 607,262 413,595
Occupational Safety and Health State Program 17.503 225 SP‐24803‐SP4 53,608 ‐
225 SP‐35006‐SP8 (12) ‐
225 SP‐35106‐SP9 689,119 ‐
225 SP‐35206‐SP0 1,687,564 ‐
Total For Program ‐ Occupational Safety and Health State Program 2,430,279 ‐
Consultation Agreements 17.504
225 CS‐31016‐CS9 303,586 ‐
225 CS‐32016‐CS0 661,031 ‐
Total For Program ‐ Consultation Agreements 964,617 ‐
Total ‐ U.S. Department of Labor 4,210,480,469 42,421,326
U.S. Department of Transportation
Airport Improvement Program 20.106 800 3‐18‐0000‐017‐2019 186,107 ‐
Total For Program ‐ Airport Improvement Program 186,107 ‐
Highway Planning and Construction Cluster
Highway Planning and Construction 20.205 100 N4510.819 51,020 ‐
100 N4510.837 54,886 ‐
300 N4510.819 815 ‐
300 RT17004 16,722 ‐
300 RT17006 199,000 ‐
400 N4510.828 45,688 45,688
800 23 U.S.C. 125/ER‐IN‐18‐1 220,228 ‐
800 23 U.S.C.115 (13,624,420) ‐
INDIANA STATE BOARD OF ACCOUNTS 23
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
800 N4510.646 25,282,416 722,346
800 N4510.683 123,346,020 3,778,719
800 N4510.742 33,059 20,106
800 N4510.743 2,657,562 352,697
800 N4510.745 4,856,041 275,605
800 N4510.756 252,670 259,694
800 N4510.765 120,086 137,148
800 N4510.774 750,994 ‐
800 N4510.788 4,440,262 724,062
800 N4510.802 2,797,173 1,505,435
800 N4510.812 19,114,620 5,011,340
800 N4510.819 164,518,310 9,424,889
800 N4510.828 475,050,773 28,692,574
800 N4510.837 307,277,429 9,806,259
Total For Program ‐ Highway Planning and Construction 1,117,461,354 60,756,562
Recreational Trails Program 20.219 300 ESTIMATE 1,038 1,038
300 ESTIMATE 2,882 2,882
300 ESTIMATE 6,356 6,356
300 ESTIMATE 13,644 ‐
300 ESTIMATE 14,768 14,768
300 ESTIMATE 21,483 21,483
300 RT13(001) 1,611 ‐
300 RT13(006) 117,611 117,611
300 RT14(002) (869) ‐
300 RT14004 981 981
300 RT14005 49,121 49,121
300 RT15(004) 146,696 146,696
300 RT15(005) 25,056 25,056
300 RT15(006) 90,541 90,541
300 RT16002 119,987 ‐
300 RT16006 1,000 ‐
300 RT16007 97,748 ‐
300 RT17002 47 ‐
300 RT17003 21 ‐
300 RT18001 57,548 365
300 RT18002 (1,515) ‐
300 RT18003 12,356 ‐
300 RT18004 27,235 27,235
300 RT19004 13,191 ‐
Total For Program ‐ Recreational Trails Program 818,537 504,133
Federal Lands Access Program 20.224
800 23 U.S.C. 204 107,721 7,347
Total For Program ‐ Federal Lands Access Program 107,721 7,347
Total for Cluster ‐ Highway Planning and Construction Cluster 1,118,387,612 61,268,042
Federal Motor Carrier Safety Assistance Cluster (FMCSA Cluster)
Motor Carrier Safety Assistance 20.218 100 69A3601930184MCG0IN 4,031,302 ‐
100 FM‐MCG‐0429 2,012,836 ‐
Total For Program ‐ Motor Carrier Safety Assistance 6,044,138 ‐
Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative 20.237
Agreements
100 69A360184002IMHP0IN 890,440 ‐
100 69A3601940230MHP0IN 323,526 ‐
Total For Program ‐ Motor Carrier Safety Assistance High Priority Activities Grants 1,213,966 ‐
and Cooperative Agreements
Total for Cluster ‐ FMCSA Cluster 7,258,104
Railroad Safety 20.301 800 FR‐SIP‐0011‐18 245,024 ‐
Total For Program ‐ Railroad Safety 245,024 ‐
Commercial Driver's License Program Implementation Grant 20.232 22 27XX18CD08181IN08 ‐ ‐
22 27XX18CD08182IN08 ‐ ‐
22 69A3601840011CDLL0IN 467,481 ‐
22 FM‐CDL‐0048‐11‐01‐00 2,425 ‐
22 FM‐CDL‐0136‐13‐01‐00 ‐ ‐
22 FM‐CDL‐0190‐15‐01‐00 188,585 ‐
22 FM‐CDL‐0258‐16‐01‐00 71,965 ‐
22 FM‐CDL‐0278‐17‐01‐00 55,869 ‐
235 69A3601840009CDL0IN 410,578 ‐
235 FM‐CDL‐0258‐16‐01‐00 551 ‐
Total For Program ‐ Commercial Driver's License Program Implementation Grant 1,197,454 ‐
INDIANA STATE BOARD OF ACCOUNTS 24
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Federal Transit Cluster
Federal Transit Capital Investment Grants 20.500 800 IN‐03‐0109‐04 579,487 579,487
Total For Program ‐ Federal Transit Capital Investment Grants 579,487 579,487
Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Programs 20.526
800 IN‐2018‐022‐00 1,499,861 1,374,466
Total For Program ‐ Buses and Bus Facilities Formula, Competitive, and Low or No 1,499,861 1,374,466
Emissions Programs
Total for Cluster ‐ Federal Transit Cluster 2,079,348 1,953,953
Formula Grants for Rural Areas and Tribal Transit Program 20.509
800 IN‐18‐X030‐00 (8,500) ‐
800 IN‐2018‐022‐00 12,858,290 9,885,385
800 IN‐2019‐020‐00‐5311 103,913 ‐
Total For Program ‐ Formula Grants for Rural Areas and Tribal Transit Program 12,953,703 9,885,385
Transit Services Programs Cluster
Enhanced Mobility of Seniors and Individuals with Disabilities 20.513
800 IN‐2017‐010‐00 (8) ‐
800 IN‐2018‐012‐00 483,919 ‐
800 IN‐2019‐013‐00 235,526 ‐
Total For Program ‐ Enhanced Mobility of Seniors and Individuals with Disabilities 719,437 ‐
Total for Cluster ‐ Transit Services Programs Cluster 719,437 ‐
Highway Safety Cluster
State and Community Highway Safety 20.600 32 18X9204020IN17 115,264 49,491
32 18X9205464IN15 19,981 19,981
32 18X9205464IN16 328,683 328,683
32 18X9205464IN17 25,198 25,198
32 69A37518300004020IN0 (23,296) (211,678)
32 69A37518300004020IN0 17,862 ‐
32 69A37519300004020IN0 2,948,886 2,581,147
32 69A37520300004020INO 289,786 113,330
100 69A37518300004020IN0 183,824 ‐
100 69A37520300004020INO 213,300 ‐
Total For Program ‐ State and Community Highway Safety 4,119,488 2,906,152
Alcohol Impaired Driving Countermeasures Incentive Grants I 20.601
32 18X920405dIN15 903,946 763,821
32 18X920405dIN16 4,268 4,268
32 18X920405dIN17 377,229 376,201
39 18X920405dIN16 71,903 ‐
100 18X920405dIN17 130,926 ‐
115 18X920405dIN15 704,486 148,736
115 18X920405dIN17 296,685 ‐
Total For Program ‐ Alcohol Impaired Driving Countermeasures Incentive Grants I 2,489,443 1,293,026
Occupant Protection Incentive Grants 20.602
32 18X920405bIN16 43,429 43,429
32 18X920405bIN17 2,107 2,107
Total For Program ‐ Occupant Protection Incentive Grants 45,536 45,536
State Traffic Safety Information System Improvement Grants 20.610
22 18X920405cIN15 746,529 ‐
32 18X920405cIN15 12,411 ‐
385 18X920405cIN15 (956) ‐
400 18X920405cIN15 1,457 ‐
Total For Program ‐ State Traffic Safety Information System Improvement Grants 759,441 ‐
Incentive Grant Program to Prohibit Racial Profiling 20.611
22 80161717HSIN17 348,370 ‐
Total For Program ‐ Incentive Grant Program to Prohibit Racial Profiling 348,370 ‐
National Priority Safety Programs 20.616
22 69A3751930000405cIN0 104,668 ‐
32 18X920405EIN17 109,979 109,979
32 69A3751830000405BINH 244,621 244,621
32 69A3751830000405CIN0 35,378 ‐
32 69A3751830000405dINL 164,717 99,697
32 69A3751830000405FIN0 44,209 ‐
INDIANA STATE BOARD OF ACCOUNTS 25
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
32 69A3751930000405BINH 245,998 235,739
32 69A3751930000405cIN0 128,307 ‐
32 69A3751930000405dINL 473,646 198,646
32 69A3752030000405BINH 405 405
32 69A3752030000405DINL 94,116 93,280
39 69A3751830000405dINL 151,101 ‐
100 69A3751930000405dINL 139,790 ‐
115 69A3751930000405dINL 501,296 ‐
385 69A3751930000405cIN0 96,040 ‐
400 69A3751830000405CIN0 1,242 ‐
Total For Program ‐ National Priority Safety Programs 2,535,513 982,367
Total for Cluster ‐ Highway Safety Cluster 10,297,791 5,227,081
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608
32 69A37518300001640INA 1,098,958 951,958
32 69A37519300001640INA 379,078 379,078
230 69A37518300001640INA 214,356 ‐
Total For Program ‐ Minimum Penalties for Repeat Offenders for Driving While 1,692,392 1,331,036
Intoxicated
National Highway Traffic Safety Administration (NHTSA) Discretionary Safety 20.614
Grants and Cooperative Agreements
100 DTNH2217H00126 131,073 ‐
Total For Program ‐ National Highway Traffic Safety Administration (NHTSA) 131,073 ‐
Discretionary Safety Grants and Cooperative Agreements
Pipeline Safety Program State Base Grant 20.700 200 ESTIMATE 606,508 ‐
Total For Program ‐ Pipeline Safety Program State Base Grant 606,508 ‐
Interagency Hazardous Materials Public Sector Training and Planning Grants 20.703
385 693JK31940014HMEP 73,246 14,330
385 HMEIN8050160 (385) ‐
385 HM‐HMP‐0548‐16 74,553 ‐
385 HM‐HMP‐0548‐16‐02 377,972 191,374
Total For Program ‐ Interagency Hazardous Materials Public Sector Training and 525,386 205,704
Planning Grants
PHMSA Pipeline Safety Program One Call Grant 20.721
200 DTPH56‐14‐G‐PHPC07 (6,804) ‐
200 DTPH56‐15‐G‐PHPC06 (3,502) ‐
200 ESTIMATE (111,286) ‐
200 ESTIMATE 5,038 ‐
200 ESTIMATE 386,481 ‐
Total For Program ‐ PHMSA Pipeline Safety Program One Call Grant 269,927 ‐
National Infrastructure Investments 20.933 800 Agreement No. 234‐16 72,835 ‐
Total For Program ‐ National Infrastructure Investments 72,835 ‐
Total ‐ U.S. Department of Transportation 1,156,622,701 79,871,201
U.S. Department of Treasury
Equitable Sharing Program 21.016 100 INISP0008 804,678 ‐
Total for Program ‐ Equitable Sharing Program 804,678 ‐
COVID‐19 ‐ Coronavirus Relief Fund 21.019 57 CARES Act 50,000,000 ‐
57 CARES Act 206,930,000
110 CARES Act 4,424,956
385 CARES Act 734,508 ‐
Total For Program ‐ COVID‐19 ‐ Coronavirus Relief Fund 262,089,464 ‐
Total ‐ U.S. Department of Treasury 262,894,142 ‐
EQUAL EMPLOYMENT OPPORTUNITY COMMISSION
Employment Discrimination_State and Local Fair Employment Practices Agency 30.002 258 EEC45015C0038 4,230 ‐
Contracts
258 EEC45015C0038 90,002 ‐
258 EEC45015C0038P00004 145,726 ‐
258 EECCN090026‐120007 11,682 ‐
258 45310018C0046 153,295 ‐
Total For Program ‐ Employment Discrimination_State and Local Fair Employment 404,935 ‐
Practices Agency Contracts
Total ‐ EQUAL EMPLOYMENT OPPORTUNITY COMMISSION 404,935 ‐
INDIANA STATE BOARD OF ACCOUNTS 26
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
General Services Administration
Donation of Federal Surplus Personal Property 39.003 61 Noncash Assistance 501,861 ‐
Total for Program ‐ Donation of Federal Surplus Personal Property 501,861 ‐
Total ‐ GENERAL SERVICES ADMINISTRATION 501,861 ‐
National Endowment of the Arts
COVID‐19 ‐ Promotion of the Arts Partnership Agreements 45.025
705 1855937‐61‐19 438,000 438,000
Sub‐Total For Program ‐ COVID‐19 Promotion of the Arts Partnership Agreements 438,000 438,000
Promotion of the Arts Partnership Agreements 45.025 705 16‐6100‐2018 5,791 ‐
705 17‐6100‐2012 218,923 ‐
705 18‐09842‐61‐18 440,300 ‐
705 1855937‐61‐19 548,500 377,049
Sub‐Total For Program ‐ Promotion of the Arts Partnership Agreements 1,213,514 377,049
Total For Program ‐ Promotion of the Arts Partnership Agreements 1,651,514 815,049
Promotion of the Humanities Division of Preservation and Access 45.149 730 PJ‐50086‐11 144,468 ‐
Total For Program ‐ Promotion of the Humanities Division of Preservation and 144,468 ‐
Access
Grants to States 45.310 62 LS‐00‐12‐0015‐12 972 ‐
730 LS‐00‐18‐0015‐18 617,309 49,200
730 LS‐00‐19‐0015‐19 2,454,030 177,612
Total For Program ‐ Grants to States 3,072,311 226,812
Total ‐ National Endowment of the Arts 4,868,293 1,041,861
U.S. Department of Veteran Affairs
All‐Volunteer Force Educational Assistance 64.124 160 V101 (223C) P‐5817 (21,141) ‐
160 V101(223C) 6,380 ‐
160 V101(223C) 150,956 ‐
160 V101(223C) P‐6017 308,934 ‐
Total For Program ‐ All‐Volunteer Force Educational Assistance 445,129 ‐
Total ‐ U.S. Department of Veteran Affairs 445,129 ‐
Environmental Protection Agency
State Indoor Radon Grants 66.032 400 K1‐00E13110 ‐ 0 48,932 47,443
Total For Program ‐ State Indoor Radon Grants 48,932 47,443
Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose 66.034
Activities Relating to the Clean Air Act
495 PM‐98577309‐0 783,972 ‐
495 PM‐98577310‐0 151,919 ‐
Total For Program ‐ Surveys, Studies, Research, Investigations, Demonstrations, 935,891 ‐
and Special Purpose Activities Relating to the Clean Air Act
State Clean Diesel Grant Program 66.040
495 DS‐00E66704‐0 273,159 ‐
495 DS‐00E66705‐0 21,285 ‐
Total For Program ‐ State Clean Diesel Grant Program 294,444 ‐
Multipurpose Grants to States and Tribes 66.204
495 AA ‐ 00E02777 ‐ 0 110,717 ‐
Total For Program ‐ Multipurpose Grants to States and Tribes 110,717 ‐
Water Pollution Control State, Interstate, and Tribal Program Support 66.419
495 I‐00E02329 169,550 ‐
495 I‐01E02329‐0 7,358 ‐
495 I‐96555712 305 ‐
Total For Program ‐ Water Pollution Control State, Interstate, and Tribal Program 177,213 ‐
Support
State Underground Water Source Protection 66.433
300 G‐99590119‐0 175,153 ‐
Total For Program ‐ State Underground Water Source Protection 175,153 ‐
INDIANA STATE BOARD OF ACCOUNTS 27
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Water Quality Management Planning 66.454
495 C6‐00E72016‐0 72,996 ‐
495 C6‐00E72017 139,183 ‐
495 C600E72018 138,127 ‐
495 C6‐00E72019‐0 6,326 ‐
Total For Program ‐ Water Quality Management Planning 356,632 ‐
Nonpoint Source Implementation Grants 66.460
300 C9‐97548217‐0 42,390 19,339
495 C9 ‐ 97548220 8,666 ‐
495 C9‐97548215 900,140 ‐
495 C9‐97548216 966,587 ‐
495 C9‐97548217‐0 143,014 ‐
495 C9‐97548218‐0 669,531 ‐
495 C9‐97548219‐0 756,232 ‐
Total For Program ‐ Nonpoint Source Implementation Grants 3,486,560 19,339
Regional Wetland Program Development Grants 66.461
495 CD00E02071 47,259 ‐
Total For Program ‐ Regional Wetland Program Development Grants 47,259 ‐
Great Lakes Program 66.469
36 00E02376 1,084 ‐
300 GL‐00E01506‐0 804,639 558,479
300 GL‐00E01965‐0 118,542 ‐
300 GL‐01E00724 (1,170) ‐
300 GL‐02E00724‐0 125,357 ‐
495 GL‐00E01506‐0 140,938 ‐
495 GL‐00E02314‐0 75,958 ‐
495 GL00E02315 59,515 ‐
495 GL‐00E2345‐0 29,498 ‐
495 GL‐01E00724 73,315 ‐
495 GL‐02E00724‐0 159,427 ‐
Total For Program ‐ Great Lakes Program 1,587,103 558,479
Beach Monitoring and Notification Program Implementation Grants 66.472
300 CU‐08E73102 11,826 ‐
495 CU‐08E73102 169,503 ‐
495 CU‐09E73102 16,369 ‐
Total For Program ‐ Beach Monitoring and Notification Program Implementation 197,698 ‐
Grants
Performance Partnership Grants 66.605
495 BG‐98543215‐B 624,054 ‐
495 BG‐98543216‐0 9,432,224 ‐
Total For Program ‐ Performance Partnership Grants 10,056,278 ‐
Environmental Information Exchange Network Grant Program and Related 66.608
Assistance
495 OS83674001‐0 184,950 ‐
Total For Program ‐ Environmental Information Exchange Network Grant Program 184,950 ‐
and Related Assistance
TSCA Title IV State Lead Grants Certification of Lead‐Based Paint Professionals 66.707
400 PB‐00E44708‐0 (19,221) ‐
400 PB‐00E44709‐0 243,992 ‐
Total For Program ‐ TSCA Title IV State Lead Grants Certification of Lead‐Based 224,771 ‐
Paint Professionals
Superfund State, Political Subdivision, and Indian Tribe Site‐Specific Cooperative 66.802
Agreements
495 V ‐ 05E00994 57,814 ‐
495 V‐07E00780‐0 416,401 ‐
Total For Program ‐ Superfund State, Political Subdivision, and Indian Tribe Site‐ 474,215 ‐
Specific Cooperative Agreements
Underground Storage Tank (UST) Prevention, Detection, and Compliance Program 66.804
495 L‐00E49706‐0 226,195 ‐
495 L‐00E49707 444,309 ‐
Total For Program ‐ Underground Storage Tank (UST) Prevention, Detection, and 670,504 ‐
Compliance Program
INDIANA STATE BOARD OF ACCOUNTS 28
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Leaking Underground Storage Tank Trust Fund Corrective Action Program 66.805
495 LS‐00598121 1,321,750 ‐
Total For Program ‐ Leaking Underground Storage Tank Trust Fund Corrective 1,321,750 ‐
Action Program
Superfund State and Indian Tribe Core Program Cooperative Agreements 66.809
495 VC ‐ 05E00771 97,903 ‐
495 VC‐06E00771‐0 13,159 ‐
Total For Program ‐ Superfund State and Indian Tribe Core Program Cooperative 111,062 ‐
Agreements
Total ‐ Environmental Protection Agency 20,461,132 625,261
U.S. Department of Energy
State Energy Program 81.041 266 DE‐EE0007473 40,238 ‐
266 DE‐EE0007473 / 0002 238,546 ‐
266 DE‐EE0008647 627,542 ‐
Total For Program ‐ State Energy Program 906,326 ‐
Total ‐ U.S. Department of Energy 906,326 ‐
U.S. Department of Education
Adult Education ‐ Basic Grants to States 84.002 510 V002A170014 1,324,392 137,764
510 V002A180014 3,344,014 3,980,061
510 V002A190014 4,061,214 3,031,520
615 V002A180014 608,041 ‐
Total For Program ‐ Adult Education ‐ Basic Grants to States 9,337,661 7,149,345
Career and Technical Education ‐‐ Basic Grants to States 84.048 36 V048A180014 20,279 ‐
36 V048A190014 184,918 ‐
510 V048A180014 3,477,998 2,586,782
512 V048A180014 333,983 240,335
512 V048A190014 14,754,271 14,556,003
615 V048A190014 104,939 ‐
700 V048A170014 4,014,065 3,427,524
700 V048A180014 2,390,131 2,582,384
Total For Program ‐ Career and Technical Education ‐‐ Basic Grants to States 25,280,584 23,393,028
Title I Grants to Local Educational Agencies 84.010 700 S010A170014 12,440,653 11,836,190
700 S010A180014 98,797,413 97,550,340
700 S010A190014 137,508,623 136,950,492
Total For Program ‐ Title I Grants to Local Educational Agencies 248,746,689 246,337,022
Migrant Education State Grant Program 84.011
700 S011A170014 2,832,065 2,665,340
700 S011A180014 444,722 513,732
700 S011A190014 226,152 130,285
Total For Program ‐ Migrant Education State Grant Program 3,502,939 3,309,357
Title I State Agency Program for Neglected and Delinquent Children and Youth 84.013
615 S013A170014 73,088 ‐
615 S013A180014 302,337 ‐
615 S013A190014 86,101 ‐
Total For Program ‐ Title I State Agency Program for Neglected and Delinquent 461,526 ‐
Children and Youth
Education for Homeless Children and Youth 84.196 700 S196A180015 836,199 818,964
700 S196A190015 222,865 140,527
Total For Program ‐ Education for Homeless Children and Youth 1,059,064 959,491
Twenty‐First Century Community Learning Centers 84.287 700 S287C170014 3,289,781 3,104,743
700 S287C180014 15,639,622 15,020,425
700 S287C190014 353,367 ‐
Total For Program ‐ Twenty‐First Century Community Learning Centers 19,282,770 18,125,168
Rural Education 84.358 700 S358B170014 526,713 520,357
700 S358B180014 549,981 531,199
700 S358B190014 415,478 404,919
Total For Program ‐ Rural Education 1,492,172 1,456,475
INDIANA STATE BOARD OF ACCOUNTS 29
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
English Language Acquisition State Grants 84.365
700 S365A170014 2,045,611 1,894,022
700 S365A180014 3,382,706 3,373,145
700 S365A190014 2,479,095 2,289,086
Total For Program ‐ English Language Acquisition State Grants 7,907,412 7,556,253
Supporting Effective Instruction State Grants (formerly Improving Teacher Quality 84.367 700 S367A170013 15,387,080 15,002,928
S G ) 700 S367A180013 11,629,218 11,021,930
700 S367A190013 6,187,572 6,174,891
Total For Program ‐ Supporting Effective Instruction State Grants (formerly 33,203,870 32,199,749
Improving Teacher Quality State Grants)
Grants for State Assessments and Related Activities 84.369
700 S369A170015 1,213,413 ‐
700 S369A180015 4,936,108 ‐
700 S369A190015 1,400,115 ‐
Total For Program ‐ Grants for State Assessments and Related Activities 7,549,636 ‐
Special Education Cluster (IDEA)
Special Education Grants to States 84.027 550 H027A180084 1,726 1,726
550 H027A190084 121,307 121,307
560 H027A170084 10,682 ‐
560 H027A180084 203,189 ‐
615 H027A170084 829 ‐
615 H027A180084 182,364 ‐
700 H027A160084 1,226 1,226
700 H027A170084 28,018,077 21,948,776
700 H027A180084 102,650,650 90,199,081
700 H027A190084 128,810,574 127,553,912
Total For Program ‐ Special Education Grants to States 260,000,624 239,826,028
Special Education Preschool Grants 84.173
700 H173A160104 2,207 2,207
700 H173A170104 793,637 793,637
700 H173A180104 2,992,980 2,992,980
700 H173A190104 4,678,381 4,678,381
Total For Program ‐ Special Education Preschool Grants 8,467,205 8,467,205
Total for Cluster ‐ Special Education Cluster (IDEA) 268,467,829 248,293,233
Rehabilitation Services Vocational Rehabilitation Grants to States 84.126 497 ESTIMATE 1,413 ‐
497 ESTIMATE 789,263 ‐
497 FY19 SSA/VR 1,785,372 ‐
497 H126A180019‐18A 9,715,275 ‐
497 H126A190019 ‐ 19A 32,922,697 ‐
497 H126A200019 ‐ 20B 8,188,014 ‐
510 H126A180019‐18A 17,129 19,491
510 H126A190019 ‐ 19A 725,285 538,201
Total For Program ‐ Rehabilitation Services Vocational Rehabilitation Grants to 54,144,448 557,692
States
Rehabilitation Services Client Assistance Program 84.161
44 H161A190015 52,382 ‐
44 H161A200015 90,204 ‐
Total For Program ‐ Rehabilitation Services Client Assistance Program 142,586 ‐
Rehabilitation Services Independent Living Services for Older Individuals Who are 84.177
Blind
497 H177B190014 273,032 ‐
497 H177B200014 ‐ 20B 318,746 ‐
Total For Program ‐ Rehabilitation Services Independent Living Services for Older 591,778 ‐
Individuals Who are Blind
Special Education‐Grants for Infants and Families 84.181
497 H181A180030 2,142,987 ‐
497 H181A190030 1,937,278 ‐
Total For Program ‐ Special Education‐Grants for Infants and Families 4,080,265 ‐
Supported Employment Services for Individuals with the Most Significant 84.187
Disabilities
497 H187A200020 82,467 ‐
497 H197B200020 66,323 ‐
Total For Program ‐ Supported Employment Services for Individuals with the Most 148,790 ‐
Significant Disabilities
INDIANA STATE BOARD OF ACCOUNTS 30
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Program of Protection and Advocacy of Individual Rights 84.240 44 60410 2,195 ‐
44 H240A180015 47,976 ‐
44 H240A190015 131,469 ‐
44 H240A200015 14 ‐
Total For Program ‐ Program of Protection and Advocacy of Individual Rights 181,654 ‐
Special Education ‐ State Personnel Development 84.323 700 H323A150004 1,002,452 978,525
Total For Program ‐ Special Education ‐ State Personnel Development 1,002,452 978,525
Charter Schools 84.282 700 S282D190002 1,130,442 1,107,587
700 U282A170017 8,514,283 7,722,631
Total For Program ‐ Charter Schools 9,644,725 8,830,218
Gaining Early Awareness and Readiness for Undergraduate Programs 84.334 719 P334S160023 578,747 189,537
Total For Program ‐ Gaining Early Awareness and Readiness for Undergraduate 578,747 189,537
Programs
Mathematics and Science Partnerships 84.366 700 S366B160015 175,868 175,868
Total For Program ‐ Mathematics and Science Partnerships 175,868 175,868
School Improvement Grants 84.377 700 S377A140015 464,198 464,198
700 S377A150015 3,844,916 3,830,961
700 S377A160015 1,867,074 1,867,074
Total For Program ‐ School Improvement Grants 6,176,188 6,162,233
Student Support and Academic Enrichment Program 84.424 700 S424A170015 2,691,855 2,675,741
700 S424A180015 8,094,155 7,818,393
700 S424A190015 4,436,867 4,132,481
Total For Program ‐ Student Support and Academic Enrichment Program 15,222,877 14,626,615
COVID‐19 ‐ Education Stabilization Fund 84.425D
700 S425D200013 976,828 966,139
Total For Program ‐ COVID‐19 ‐ Education Stabilization Fund 976,828 966,139
Total ‐ U.S. Department of Education 719,359,358 621,265,948
U.S. National Archives and Records Administration
National Historical Publications and Records Grants 89.003 730 RH‐000332‐18 42,177 ‐
Total For Program ‐ National Historical Publications and Records Grants 42,177 ‐
Total ‐ U.S. National Archives and Records Administration 42,177 ‐
U.S. Election Assistance Commission
Help America Vote Act Requirements Payments 90.401 63 60300 874 ‐
63 IN0809RP01 3,795 ‐
63 IN10RP01 1,236 ‐
Total For Program ‐ Help America Vote Act Requirements Payments 5,905 ‐
COVID‐19 ‐ 2018 HAVA Election Security Grants 90.404
40 IN20101CARES 3,492,767 ‐
Sub‐Total For Program ‐ COVID‐19 ‐ 2018 HAVA Election Security Grants 3,492,767 ‐
2018 HAVA Election Security Grants 90.404
40 IN18101001 7,595,088 7,595,088
40 IN201011001 ‐ ‐
Sub‐Total For Program ‐ 2018 HAVA Election Security Grants 7,595,088 7,595,088
Total For Program ‐ 2018 HAVA Election Security Grants 11,087,855 7,595,088
Total ‐ U.S. Election Assistance Commission 11,093,760 7,595,088
U.S. Department of Health and Human Services
2016 Stipend from Policy Academy Action Network 93.U01 410 62130 6,400 ‐
Total For Program ‐ 2016 Stipend from Policy Academy Action Network 6,400 ‐
INDIANA STATE BOARD OF ACCOUNTS 31
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
DASIS‐State Outcome Measurement and Management System ‐Contractor 93.U02
410 62130 280,014 ‐
Total For Program ‐ DASIS‐State Outcome Measurement and Management 280,014 ‐
System ‐Contractor
Innovative State and Local Public Health Strategies to prevent and Manage 93.435 400 CDC‐RFA‐ (190,109) (60,801)
Diabetes and Heart Disease and Stroke‐ DP130505CONTPPHF1
Total For Program ‐Innovative State and Local Public Health Strategies to prevent (190,109) (60,801)
and Manage Diabetes and Heart Disease and Stroke‐
Medical Reserve Corps Small Grant Program 93.008 351 5 HITEP150032‐02‐00 9,501 ‐
351 MRC 18‐2578 477 ‐
Total For Program ‐ Medical Reserve Corps Small Grant Program 9,978 ‐
State Partnership Grant Program to Improve Minority Health 93.296 400 5 STTMP151116‐03‐00 119,912 ‐
400 5 STTMP151116‐04‐00 11,670 ‐
400 5 STTMP151116‐05‐00 53,555 ‐
Total For Program ‐ State Partnership Grant Program to Improve Minority Health 185,137 ‐
Hospital Preparedness Program (HPP) Ebola Preparedness and Response 93.817 400 U3REP15024‐01‐00 482,437 482,437
Activities
Total For Program ‐ Hospital Preparedness Program (HPP) Ebola Preparedness 482,437 482,437
and Response Activities
National Bioterrorism Hospital Preparedness Program 93.889 400 1 NU90TP921933‐01‐00 152,154 152,154
400 1 U3REP190595‐01‐00 2,492,438 1,987,531
Total For Program ‐ National Bioterrorism Hospital Preparedness Program 2,644,592 2,139,685
Special Programs for the Aging, Title VII, Chapter 3, Programs for Prevention of 93.041 498 18AAINT7EA 36,956 11,732
Elder Abuse, Neglect, and Exploitation
498 ESTIMATE 75,411 75,411
Total For Program ‐ Special Programs for the Aging, Title VII, Chapter 3, Programs 112,367 87,143
for Prevention of Elder Abuse, Neglect, and Exploitation
Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman 93.042
Services for Older Individuals
498 18AAINT7OM 20,272 20,272
498 2001INOAOM‐03 173,131 95,690
498 ESTIMATE 136,855 114,082
Total For Program ‐ Special Programs for the Aging, Title VII, Chapter 2, Long Term 330,258 230,044
Care Ombudsman Services for Older Individuals
Special Programs for the Aging, Title III, Part D, Disease Prevention and Health 93.043
Promotion Services
498 18AAINT3PH 140,640 140,640
498 1901INOAPH‐01 287,255 284,719
498 2001INOAPH‐03 19,228 14,311
Total For Program ‐ Special Programs for the Aging, Title III, Part D, Disease 447,123 439,670
Prevention and Health Promotion Services
Aging Cluster
Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and 93.044
Senior Centers
498 18AAINT3SS 2,140,548 2,133,048
498 1901INOASS‐01 5,506,119 5,460,820
498 2001INOASS‐03 1,257,481 1,175,974
Total For Program ‐ Special Programs for the Aging, Title III, Part B, Grants for 8,904,148 8,769,842
Supportive Services and Senior Centers
COVID‐19 ‐ Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045
498 2001INCMC2‐00 11,403 11,403
498 2001INHDC2‐00 6,674 6,674
Sub‐Total For Program ‐ COVID‐19 ‐ Special Programs for the Aging, Title III, Part 18,077 18,077
C, Nutrition Services
INDIANA STATE BOARD OF ACCOUNTS 32
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045
498 18AAINT3CM / HD 1,428,040 1,428,040
498 1901INOACM‐02‐AHD‐02 8,042,076 7,974,307
498 2001INOACM‐04 310,312 242,465
498 2001INOACM‐04 2,275,228 2,208,190
Sub‐Total For Program ‐ Special Programs for the Aging, Title III, Part C, Nutrition 12,055,656 11,853,002
Services
Total For Program ‐ Special Programs for the Aging, Title III, Part C, Nutrition 12,073,733 11,871,079
Services
Nutrition Services Incentive Program 93.053
498 18AAINNSIP 3,894 3,894
498 1901INOANS‐02 1,066,880 1,066,880
498 2001INOANS‐04 534,342 534,342
Total For Program ‐ Nutrition Services Incentive Program 1,605,116 1,605,116
Total for Cluster ‐ Aging Cluster 22,582,997 22,246,037
Special Programs for the Aging, Title IV, and Title II, Discretionary Projects 93.048
498 90NWBC0001‐01‐00 446,689 ‐
Total For Program ‐ Special Programs for the Aging, Title IV, and Title II, 446,689 ‐
Discretionary Projects
National Family Caregiver Support, Title III, Part E 93.052
498 18AAINT3FC 1,058,610 1,058,610
498 1901INOAFC‐01 1,937,691 1,906,682
498 2001INOAFC‐03 200,040 164,868
Total For Program ‐ National Family Caregiver Support, Title III, Part E 3,196,341 3,130,160
Medicare Enrollment Assistance Program 93.071 210 1701INMISH01 14,980 ‐
210 1801INMIAA‐00 152,155 ‐
210 1801INMIDR‐00 102,959 ‐
210 1801INMISH‐00 278,926 ‐
Total For Program ‐ Medicare Enrollment Assistance Program 549,020 ‐
Traumatic Brain Injury State Demonstration Grant Program 93.234 400 90TBSG0034‐02‐00 133,260 133,260
Total For Program ‐ Traumatic Brain Injury State Demonstration Grant Program 133,260 133,260
State Health Insurance Assistance Program 93.324 210 90SAPG0008‐01‐01 ‐
210 90SAPG0008‐02‐00 67,576 ‐
210 90SAPG0008‐03‐00 755,234 ‐
210 90SAPG0103‐01‐01 72,888 ‐
Total For Program ‐ State Health Insurance Assistance Program 895,698 ‐
ACL Independent Living State Grants 93.369 497 1801INILSG 25,679 ‐
497 1901INILSG‐01 305,265 271,891
497 20G1INILSG 87,492 ‐
Total For Program ‐ ACL Independent Living State Grants 418,436 271,891
ACL Assistive Technology 93.464 497 1801INSGAT 3,380 ‐
497 1901INATSG‐01 269,289 ‐
497 2001INATSG 239,268 ‐
Total For Program ‐ ACL Assistive Technology 511,937 ‐
Voting Access for Individuals with Disabilities‐Grants for Protection and Advocacy 93.618 44 1803INVOTP 19 ‐
Systems
44 1901INPAVA‐00 82,587 ‐
44 2001INPAVA‐01 22,127 ‐
Total For Program ‐ Voting Access for Individuals with Disabilities‐Grants for 104,733 ‐
Protection and Advocacy Systems
Developmental Disabilities Basic Support and Advocacy Grants 93.630
35 1301INBSDD 249 ‐
35 1401INBSDD 111,558 ‐
35 1501INBSDD 28,316 ‐
35 1601INBSDD (247,347) ‐
35 1701INBSDD 22,480 ‐
35 1801INBSDD 365,287 12
35 1901INBSDD 1,003,139 75
INDIANA STATE BOARD OF ACCOUNTS 33
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
35 2001INSCDD‐02 672,689 400,564
44 1701INBSDD 23,300 ‐
44 60420 (2,000) ‐
44 1901INPADD‐00 308,551 ‐
44 2001INPADD‐01 417,234 ‐
Total For Program ‐ Developmental Disabilities Basic Support and Advocacy 2,703,456 400,651
Grants
Developmental Disabilities Projects of National Significance 93.631
44 90DNDM0002‐01‐00 11,783 ‐
497 90DNIQ0010‐01‐00 21,174 ‐
497 90DNIQ0010‐02‐00 91,506 ‐
Total For Program ‐ Developmental Disabilities Projects of National Significance 124,463 ‐
Elder Abuse Prevention Interventions Program 93.747 22 90EJIG0007‐01‐00 20,030 ‐
44 90EJIG0007‐01‐00 2,565 ‐
Total For Program ‐ Elder Abuse Prevention Interventions Program 22,595 ‐
ACL Assistive Technology State Grants for Protection and Advocacy 93.843 44 1701INPAAT 2,270 ‐
44 1801INPAAT 27,334 ‐
44 1901INPAAT‐00 79,233 ‐
44 2001INPAAT‐01 15,367 ‐
Total For Program ‐ ACL Assistive Technology State Grants for Protection and 124,204 ‐
Advocacy
State Grants for Protection and Advocacy Services 93.873 44 1901INPATB‐00 31,484 ‐
44 2001INPATB‐01 2,385 ‐
Total For Program ‐ State Grants for Protection and Advocacy Services 33,869 ‐
Public Health Emergency Preparedness 93.069 351 1 NU90TP922052‐01‐00 1,283 ‐
400 1 NU90TP921933‐01‐00 409,309 10,949
400 1 NU90TP922052‐01‐00 7,222,717 1,661,186
400 5 NU90TP000521‐05‐00 (2,951) ‐
Total For Program ‐ Public Health Emergency Preparedness 7,630,358 1,672,135
Environmental Public Health and Emergency Response 93.070
400 1 NUE1EH001382‐01‐00 235,156 79,161
400 5 NU59EH000507‐09‐00 (3,695) ‐
400 5 NU59EH000507‐10‐00 152,436 89,376
400 5 NUE2EH001322‐04‐00 76,039 ‐
400 5 NUE2EH001322‐05‐00 58,887 ‐
400 5 NUEEH001322‐03‐00 210 ‐
700 5 NU59EH000507‐10‐00 10,235 ‐
Total For Program ‐ Environmental Public Health and Emergency Response 529,268 168,537
Hospital Preparedness Program (HPP) and Public Health Emergency Preparedness 93.074 351 ESTIMATE 2,612 ‐
(PHEP) Aligned Cooperative Agreements
400 ESTIMATE 3,459,374 1,417,669
Total For Program ‐ Hospital Preparedness Program (HPP) and Public Health 3,461,986 1,417,669
Emergency Preparedness (PHEP) Aligned Cooperative Agreements
Cooperative Agreements to Promote Adolescent Health through School‐Based 93.079
HIV/STD Prevention and School‐Based Surveillance
400 1 NU87PS004317‐01‐00 6,758 ‐
400 5 NU87PS004317‐02 29,418 ‐
Total For Program ‐ Cooperative Agreements to Promote Adolescent Health 36,176 ‐
through School‐Based HIV/STD Prevention and School‐Based Surveillance
Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 400 5 NU52PS004676‐03‐00 (82) ‐
400 5 NU52PS004676‐04 (1,030) ‐
400 5 NU52PS004676‐05‐00 637,951 316,467
Total For Program ‐ Project Grants and Cooperative Agreements for Tuberculosis 636,839 316,467
Control Programs
Acquired Immunodeficiency Syndrome (AIDS) Activity 93.118
400 1 NU65PS923705‐01‐00 125,579 125,579
Total For Program ‐ Acquired Immunodeficiency Syndrome (AIDS) Activity 125,579 125,579
INDIANA STATE BOARD OF ACCOUNTS 34
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
COVID‐19 ‐ Injury Prevention and Control Research and State and Community 93.136
Based Programs
400 1 NUF2CE002473‐01‐00 540,099 459,154
Sub‐Total For Program ‐ COVID ‐ 19 ‐ Injury Prevention and Control Research and 540,099 459,154
State and Community Based Programs
Injury Prevention and Control Research and State and Community Based 93.136
Programs
400 5 NU17CE002598‐05‐00 78,097 ‐
400 5 NU17CE002721‐02‐00 (168) ‐
400 5 NU17CE002721‐03‐00 1,306,947 391,709
400 5 NU17CE924891‐02‐00 361,903 90,000
400 5 NUF2CE00243‐02‐00 87,939 62,366
400 NU17CE924990‐01 1,579,658 457,656
400 NUF2CE002413‐05‐00 6,257 6,257
410 NU17CE924990‐01 60,000 60,000
Sub‐Total For Program ‐ Injury Prevention and Control Research and State and 3,480,633 1,067,988
Community Based Programs
Total For Program ‐ Injury Prevention and Control Research and State and 4,020,732 1,527,142
Community Based Programs
Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead 93.197 400 1 NUE2EH001379‐01 115,650 526
Poisoning Prevention and Surveillance of Blood Lead Levels in Children
400 NUE2EH001379‐01‐01 93,899 41,855
Total For Program ‐ Childhood Lead Poisoning Prevention Projects, State and 209,549 42,381
Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels
in Children
Immunization Cooperative Agreements 93.268 400 1 NH23IP922631‐01‐00 4,992,281 1,232,848
400 Noncash Assistance 72,849,357 ‐
400 1H23IP000723‐01 277,676 59,304
400 5 NH23IP000723‐05‐00 (967,088) (677)
400 5H23IP000723‐02 1,020 ‐
400 5H23IP000723‐03 13,339 3,559
400 6 NH23IP000723‐05 374,147 116,541
400 6NH23IP000723‐04 1,374,849 582,419
Total For Program ‐ Immunization Cooperative Agreements 78,915,581 1,993,994
Viral Hepatitis Prevention and Control 93.270
400 1 NU51PS005126‐01‐00 (8,917) (7,424)
400 5 NU51PS005083‐02‐00 9 ‐
400 5 NU51PS005083‐03‐00 32,990 13,134
400 5 NU51PS005083‐04‐00 35,273 ‐
400 5 NU51PS005126‐02‐01 46,309 7,424
400 ESTIMATE 207,956 ‐
Total For Program ‐ Viral Hepatitis Prevention and Control 313,620 13,134
PPHF 2018: Office of Smoking and Health‐National State‐Based Tobacco Control 93.305 400 5 NU58DP005989 767,653 ‐
Programs‐Financed in part by 2018 Prevention and Public Health funds (PPHF)
400 5 NU58DP005989‐02‐00 255 ‐
400 5 NU58DP005989‐03‐00 3,277 ‐
400 5 NU58DP005989‐04‐03 9,661 ‐
Total For Program ‐ PPHF 2018: Office of Smoking and Health‐National State‐ 780,846 ‐
Based Tobacco Control Programs‐Financed in part by 2018 Prevention and Public
Health funds (PPHF)
Early Hearing Detection and Intervention Information System (EHDI‐IS) 93.314
Surveillance Program
400 1 NUR3DD000094‐01‐00 (9) ‐
400 5 NUR3DD000094‐02‐00 5,570 ‐
400 5 NUR3DD000094‐03‐00 90,820 ‐
Total For Program ‐ Early Hearing Detection and Intervention Information System 96,381 ‐
(EHDI‐IS) Surveillance Program
CSELS Partnership: Strengthening Public Health Laboratories 93.322
400 NU60OE000103 128 ‐
Total For Program ‐ CSELS Partnership: Strengthening Public Health Laboratories 128 ‐
COVID‐19 ‐ Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.323
400 6 NU50CK000503‐01‐05 157,681 ‐
Sub‐Total For Program ‐ COVID‐19 ‐ Epidemiology and Laboratory Capacity for 157,681 ‐
Infectious Diseases (ELC)
INDIANA STATE BOARD OF ACCOUNTS 35
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.323
351 1 NU50CK000503‐01‐00 452 ‐
351 6 NU50CK000395‐04‐02 21,800 ‐
400 1 NU50CK000503‐01‐00 2,036,581 280,504
400 5 NU50CK000395‐03‐00 684 ‐
400 6 NU50CK000395‐04‐02 201,572 68,000
400 ESTIMATE 481,657 193,051
400 3U50CK000395‐01S2 32,127 ‐
Sub‐Total For Program ‐ Epidemiology and Laboratory Capacity for Infectious 2,774,873 541,555
Diseases (ELC)
Total For Program ‐ Epidemiology and Laboratory Capacity for Infectious Diseases 2,932,554 541,555
(ELC)
Behavioral Risk Factor Surveillance System 93.336 400 5 NU58DP006024‐05‐00 136,244 ‐
Total For Program ‐ Behavioral Risk Factor Surveillance System 136,244 ‐
COVID‐19 ‐ Public Health Emergency Response: Cooperative Agreement for 93.354
Emergency Response: Public Health Crisis Response
400 6 NU90TP922084‐01‐03 9,674,610 ‐
Sub‐Total For Program ‐ COVID‐19 ‐ Public Health Emergency Response: 9,674,610 ‐
Cooperative Agreement for Emergency Response: Public Health Crisis Response
Public Health Emergency Response: Cooperative Agreement for Emergency 93.354
Response: Public Health Crisis Response
400 CDC‐RFA‐TP18‐1802 2,275,797 1,148,798
Sub‐Total For Program ‐ Public Health Emergency Response: Cooperative 2,275,797 1,148,798
Agreement for Emergency Response: Public Health Crisis Response
Total For Program ‐ Public Health Emergency Response: Cooperative Agreement 11,950,407 1,148,798
for Emergency Response: Public Health Crisis Response
Strengthening Public Health Systems and Services through National Partnerships 93.421 400 61910 94,011 94,011
to Improve and Protect the Nation’s Health
Total For Program ‐ Strengthening Public Health Systems and Services through 94,011 94,011
National Partnerships to Improve and Protect the Nation’s Health
Improving the Health of Americans through Prevention and Management of 93.426
Diabetes and Heart Disease and Stroke
400 5 NU58DP006525‐02‐00 1,146,098 421,363
400 6 NU58DP006525‐01‐01 457,739 267,854
Total For Program ‐ Improving the Health of Americans through Prevention and 1,603,837 689,217
Management of Diabetes and Heart Disease and Stroke
WELL‐INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE 93.436 400 5 NU58DP006640‐02‐00 244,001 126,801
NATION (WISEWOMAN)
400 NU58DP006640‐01 239,923 160,889
400 ESTIMATE (40,019) (23,185)
Total For Program ‐ WELL‐INTEGRATED SCREENING AND EVALUATION FOR 443,905 264,505
WOMEN ACROSS THE NATION (WISEWOMAN)
Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees 93.478 400 NU58DP006695‐01 84,819 ‐
Total For Program ‐ Preventing Maternal Deaths: Supporting Maternal Mortality 84,819 ‐
Review Committees
The Affordable Care Act: Building Epidemiology, Laboratory, and Health 93.521
Information Systems Capacity in the Epidemiology and Laboratory Capacity for
Infectious Disease (ELC) and Emerging Infections Program (EIP) Cooperative
Agreements; PPHF
400 5 NU50CK000395‐04‐00 9,621 ‐
400 6 NU50CK000395‐02‐03 69,459 ‐
400 ESTIMATE (3,714) ‐
Total For Program ‐ The Affordable Care Act: Building Epidemiology, Laboratory, 75,366 ‐
and Health Information Systems Capacity in the Epidemiology and Laboratory
Capacity for Infectious Disease (ELC) and Emerging Infections Program (EIP)
Cooperative Agreements; PPHF
PPHF Capacity Building Assistance to Strengthen Public Health Immunization 93.539
Infrastructure and Performance financed in part by Prevention and Public Health
Funds
400 5 NH23IP000723‐05‐00 977,711 140,092
INDIANA STATE BOARD OF ACCOUNTS 36
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
400 6 NH23IP000723‐04 (1,533,221) 674,230
400 6 NH23IP000723‐05‐02 141,436 179,970
Total For Program ‐ PPHF Capacity Building Assistance to Strengthen Public Health (414,074) 994,292
Immunization Infrastructure and Performance financed in part by Prevention and
Public Health Funds
State Public Health Approaches for Ensuring Quitline Capacity – Funded in part by 93.735 400 5 NU58DP005317‐04‐00 1,218 ‐
Prevention and Public Health Funds (PPHF)
400 6 NU58DP005317‐04‐01 93,512 ‐
400 6 NU58DP005317‐04‐04 287,444 ‐
Total For Program ‐ State Public Health Approaches for Ensuring Quitline Capacity 382,174 ‐
– Funded in part by Prevention and Public Health Funds (PPHF)
PPHF: Health Care Surveillance/Health Statistics – Surveillance Program 93.745
Announcement: Behavioral Risk Factor Surveillance System Financed in Part by
Prevention and Public Health Fund
400 6 NU58DP006024‐04‐01 124,834 ‐
400 6 NU58DP006024‐05‐03 151,901 ‐
Total For Program ‐ PPHF: Health Care Surveillance/Health Statistics – Surveillance 276,735 ‐
Program Announcement: Behavioral Risk Factor Surveillance System Financed in
Part by Prevention and Public Health Fund
Child Lead Poisoning Prevention Surveillance financed in part by Prevention and 93.753 400 5 NUE1EH001262‐03‐02 1,682 ‐
Public Health (PPHF) Program
Total For Program ‐ Child Lead Poisoning Prevention Surveillance financed in part 1,682 ‐
by Prevention and Public Health (PPHF) Program
Preventive Health and Health Services Block Grant funded solely with Prevention 93.758 400 1 NB01OT009174‐00 21,333 ‐
and Public Health Funds (PPHF)
Total For Program ‐ Preventive Health and Health Services Block Grant funded 21,333 ‐
solely with Prevention and Public Health Funds (PPHF)
Cancer Prevention and Control Programs for State, Territorial and Tribal 93.898 400 1 NU58DP006319‐01‐00 79 ‐
Organizations
400 NU58DP006319‐02‐02 645,631 102,067
Total For Program ‐ Cancer Prevention and Control Programs for State, Territorial 645,710 102,067
and Tribal Organizations
HIV Prevention Activities Health Department Based 93.940 400 1 NU62PS924556‐01‐00 5,982 ‐
400 5 NU62PS924556‐02‐00 3,101,526 1,891,132
400 5 NU62PS924556‐03‐00 1,434,127 639,720
400 5U62PS003682‐04 34 ‐
Total For Program ‐ HIV Prevention Activities Health Department Based 4,541,669 2,530,852
Human Immunodeficiency Virus (HIV)/Acquired Immunodeficiency Virus 93.944
Syndrome (AIDS) Surveillance
400 5 NU62PS004949‐03 (945) ‐
400 6 NU62PS004949‐04‐01 36,032 ‐
400 6 NU62PS004949‐05‐01 388,289 10,611
Total For Program ‐ Human Immunodeficiency Virus (HIV)/Acquired 423,376 10,611
Immunodeficiency Virus Syndrome (AIDS) Surveillance
Cooperative Agreements to Support State‐Based Safe Motherhood and Infant 93.946
Health Initiative Programs
400 1 NU38DP000007‐01‐00 34,626 ‐
400 5 NU38DP000007‐02‐00 18,500 723
400 5 U01DP006251‐03‐00 336 ‐
400 ESTIMATE 181,854 ‐
Total For Program ‐ Cooperative Agreements to Support State‐Based Safe 235,316 723
Motherhood and Infant Health Initiative Programs
Sexually Transmitted Diseases (STD) Prevention and Control Grants 93.977 400 1 NH25PS005139‐01 1,306,773 347,053
400 1 NH25PS005191‐01 66,949 ‐
400 1H25PS004337‐01 (1,453) ‐
400 5 NH25PS004337‐04‐00 7,826 ‐
400 5 NH25PS004337‐05‐00 (1,938) ‐
400 5H25PS004337‐02 913 ‐
400 5H25PS004337‐03 (88) ‐
400 6 NH25PS005139‐02 440,082 ‐
Total For Program ‐ Sexually Transmitted Diseases (STD) Prevention and Control 1,819,064 347,053
Grants
Preventive Health and Health Services Block Grant 93.991
400 1 NB01OT009244 1,004,822 379,091
400 1 NB01OT009281‐01‐00 1,289,752 232,098
Total For Program ‐ Preventive Health and Health Services Block Grant 2,294,574 611,189
INDIANA STATE BOARD OF ACCOUNTS 37
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Guardianship Assistance 93.090 502 ESTIMATE 20,588 ‐
502 ESTIMATE 552,222 ‐
Total For Program ‐ Guardianship Assistance 572,810 ‐
Title V State Sexual Risk Avoidance Education (Title V State SRAE) Program 93.235 400 1801INSRAE 547,526 519,214
400 2001INSRAE 55,633 55,633
Total For Program ‐ Title V State Sexual Risk Avoidance Education (Title V State 603,159 574,847
SRAE) Program
Every Student Succeeds Act/Preschool Development Grants 93.434 400 90TP0005‐01‐00 127,456 ‐
501 90TP0005‐01‐00 6,474,361 ‐
Total For Program ‐ Every Student Succeeds Act/Preschool Development Grants 6,601,817 ‐
MaryLee Allen Promoting Safe and Stable Families Program 93.556 502 1801INFPSS 2,984,017 ‐
502 1801INPKIN 332,008 ‐
502 1901INFPCV 333,014 ‐
502 1901INFPSS 2,790,607 ‐
502 1901INPKIN 76,743 ‐
Total For Program ‐ MaryLee Allen Promoting Safe and Stable Families Program 6,516,389 ‐
Temporary Assistance for Needy Families 93.558
160 ESTIMATE (63,730) ‐
400 2001INTANF 1,245,012 ‐
400 ESTIMATE 1,198,487 1,198,487
500 1202INTANF 630,121 ‐
500 1502INTANF 331,552 ‐
500 1601INTANF 10,455,708 608,151
500 1801INTANF 2,195,646 1,393,651
500 2001INTANF 53,770,454 32,069
500 ESTIMATE 5,420,400 153,210
500 ESTIMATE 6,686,942 474,913
502 1601INTANF (167) ‐
502 2001INTANF 28,378,053 ‐
502 ESTIMATE (26,078) ‐
502 ESTIMATE 36,120,897 ‐
510 1801INTANF 714,606 714,606
510 2001INTANF 3,357,332 3,011,611
510 ESTIMATE 2,354,528 2,270,368
615 1601INTANF 25,914 ‐
615 ESTIMATE 614,752 ‐
Total For Program ‐ Temporary Assistance for Needy Families 153,410,429 9,857,066
Child Support Enforcement 93.563
22 1901INCSES 3,260,253 ‐
22 ESTIMATE 1,567,856 ‐
502 62300 ‐ ‐
502 62300 ‐ ‐
502 62300 ‐ ‐
502 62300 ‐ ‐
502 62300 ‐ ‐
502 1604INCSES (236) ‐
502 1704INCEST 1,837,549 1,837,549
502 1804INCSES 1,120,266 927,371
502 1901INCEST 3,779,638 3,779,638
502 1901INCSES 16,845,118 8,160,141
502 ESTIMATE 3,783,300 3,783,300
502 ESTIMATE 34,054,785 19,982,376
Total For Program ‐ Child Support Enforcement 66,248,529 38,470,375
Child Support Enforcement Research 93.564
502 90FD0211‐01‐00 59,749 ‐
Total For Program ‐ Child Support Enforcement Research 59,749 ‐
Refugee and Entrant Assistance State/Replacement Designee Administered 93.566
Programs
400 1801INRCMA 23 ‐
400 1901INRCMA 170,620 136,507
500 1801INRSOC 252,719 ‐
500 1901INRCMA 231,039 ‐
500 1901INRSOC 429,338 ‐
500 2001INRSOC 772,889 767,271
500 ESTIMATE 739,346 ‐
700 1901INRSOC 106,485 104,070
700 2001INRSOC 33,363 31,503
Total For Program ‐ Refugee and Entrant Assistance State/Replacement Designee 2,735,822 1,039,351
Administered Programs
INDIANA STATE BOARD OF ACCOUNTS 38
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
CCDF Cluster
Child Care and Development Block Grant 93.575
405 G1701INCCDF 1,979,310 ‐
501 2001INTANF 26,230,769 ‐
501 ESTIMATE 28,450,386 ‐
501 ESTIMATE 88,710,823 ‐
501 G1801INCCDF 69,058,025 ‐
501 G‐1901INCCDD 11,856,566 363,541
700 G1801INCCDF 15,026 ‐
Total For Program ‐ Child Care and Development Block Grant 226,300,905 363,541
Child Care Mandatory and Matching Funds of the Child Care and Development 93.596
Fund
501 ESTIMATE 116,741 ‐
501 ESTIMATE 1,274,434 ‐
501 ESTIMATE 9,765,931 ‐
501 ESTIMATE 13,025,790 ‐
501 ESTIMATE 18,785,132 ‐
Total For Program ‐ Child Care Mandatory and Matching Funds of the Child Care 42,968,028 ‐
and Development Fund
Total for Cluster ‐ CCDF Cluster 269,268,933 363,541
Refugee and Entrant Assistance Discretionary Grants 93.576
400 90RX0301‐01 2,000 2,000
400 90RX0301‐02‐00 29,165 29,165
400 ESTIMATE 84,722 84,722
Total For Program ‐ Refugee and Entrant Assistance Discretionary Grants 115,887 115,887
State Court Improvement Program 93.586
22 0701INSCIP ‐ ‐
22 G‐1501INSCID 14,230 ‐
22 G‐1501INSCIP 10,087 ‐
22 G‐1501INSCIT ‐ ‐
22 G‐1601INSCID 67,417 (475)
22 G‐1601INSCIP 14,040 1,701
22 G‐1601INSCIT 11,001 (1,000)
22 G‐1801INSCID 82,362 82,363
22 G‐1801INSCIP 62,102 26,190
22 G‐1801INSCIT 122,210 18,047
22 G‐1901INSCID 16,518 ‐
22 G‐1901INSCIP 108,820 18,842
22 G‐1901INSCIT 12,131 8,626
Total For Program ‐ State Court Improvement Program 520,918 154,294
Community‐Based Child Abuse Prevention Grants 93.590
502 1802INBCAP 334,379 ‐
502 1902INBCAP 898,707 ‐
Total For Program ‐ Community‐Based Child Abuse Prevention Grants 1,233,086 ‐
Grants to States for Access and Visitation Programs 93.597
502 1701INSAVP 16,793 ‐
502 1901INSAVP 159,479 ‐
Total For Program ‐ Grants to States for Access and Visitation Programs 176,272 ‐
Chafee Education and Training Vouchers Program (ETV) 93.599
502 1501INCETV (45,582) ‐
502 1601INCETV (40,070) ‐
502 1701INCETV (30,325) ‐
502 1801INCETV 625,166 ‐
502 1901INCETV 686,245 ‐
Total For Program ‐ Chafee Education and Training Vouchers Program (ETV) 1,195,434 ‐
Head Start Cluster
Head Start 93.600
501 05CD004040‐01‐00 66,568 ‐
501 ESTIMATE 77,750 ‐
Total For Program ‐ Head Start 144,318 ‐
Total for Cluster ‐ Head Start Cluster 144,318 ‐
Adoption and Legal Guardianship Incentive Payments 93.603
502 1702INAIPP 737,282 ‐
502 1802INAIPP 1,251,816 ‐
Total For Program ‐ Adoption and Legal Guardianship Incentive Payments 1,989,098 ‐
INDIANA STATE BOARD OF ACCOUNTS 39
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Children's Justice Grants to States 93.643 502 1702INCJA1 182,481 ‐
502 1801INCJA1 22,849 ‐
Total For Program ‐ Children's Justice Grants to States 205,330 ‐
Stephanie Tubbs Jones Child Welfare Services Program 93.645
502 1801INCWSS 1,235,499 ‐
502 1901INCWSS 4,091,697 ‐
Total For Program ‐ Stephanie Tubbs Jones Child Welfare Services Program 5,327,196 ‐
Foster Care Title IV‐E 93.658
502 1101IN1401 230,006 ‐
502 1501INFOST 156,751 ‐
502 1601INFOST (1,213) ‐
502 1701INFOST (12,505) ‐
502 1801INFOST (41,049,766) ‐
502 1901INFOST 1,455,956 ‐
502 2001INFOST 45,539,239 ‐
Total For Program ‐ Foster Care Title IV‐E 6,318,468 ‐
Adoption Assistance 93.659
502 1101IN1407 (5,052) ‐
502 1801INADPT (3,780,426) ‐
502 1901INADPT 17,853,074 ‐
502 2001INADPT 65,065,528 ‐
Total For Program ‐ Adoption Assistance 79,133,124 ‐
Social Services Block Grant 93.667 32 1902INSOSR 109,022 109,022
32 ESTIMATE 126,377 126,377
400 1902INSOSR 489,416 489,416
410 1902INSOSR 121,972 104,733
410 ESTIMATE 3,477,107 3,477,107
497 1902INSOSR 533,690 ‐
497 ESTIMATE 3,724,456 ‐
498 1802INSOSR 130,040 130,040
498 1902INSOSR 7,750,560 7,750,560
498 ESTIMATE 2,078,199 1,691,755
501 1802INSOSR 91,719 ‐
501 1902INSOSR 58,980 ‐
502 1402INSOSR (7) ‐
502 1802INSOSR 451,401 ‐
502 1902INSOSR 1,710,566 ‐
502 ESTIMATE 10,664,985 ‐
615 1902INSOSR 212,838 ‐
615 ESTIMATE 1,168,062 ‐
Total For Program ‐ Social Services Block Grant 32,899,383 13,879,010
Child Abuse and Neglect State Grants 93.669
22 1101INCA01 ‐ ‐
502 1702INCA01 50,802 ‐
502 1802INNCAN 1,110,670 ‐
Total For Program ‐ Child Abuse and Neglect State Grants 1,161,472 ‐
Family Violence Prevention and Services/Domestic Violence Shelter and 93.671
Supportive Services
32 G‐1701INFVPS (724) (724)
32 G‐1801INFVPS 808,813 808,813
32 G‐1901INFVPS 1,070,160 973,842
Total For Program ‐ Family Violence Prevention and Services/Domestic Violence 1,878,249 1,781,931
Shelter and Supportive Services
John H. Chafee Foster Care Program for Successful Transition to Adulthood 93.674
502 1801INCILP 2,152,870 ‐
502 ESTIMATE 77 ‐
502 G‐1902INCILP 3,764,020 ‐
Total For Program ‐ John H. Chafee Foster Care Program for Successful Transition 5,916,967 ‐
to Adulthood
Food and Drug Administration Research 93.103 36 5U18FD005921‐04 160,860 ‐
351 5U18FD006502‐02 20,015 ‐
351 G‐1810‐01532 8,424 ‐
351 G‐1910‐02081 3,415 ‐
351 G‐ME‐1904‐01674 3,787 ‐
400 1U18FD006234‐01 38,207 ‐
400 1U18FD006777‐01 73,602 ‐
400 5U18FD005816‐02 (5,135) ‐
400 5U18FD005921‐02 1,311 ‐
400 5U18FD005921‐03 359,219 283,263
400 5U18FD005921‐04 481,151 121,517
400 5U18FD006185‐02 14,226 ‐
400 5U18FD006285‐02 51,747 ‐
INDIANA STATE BOARD OF ACCOUNTS 40
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
400 G‐SP‐1510‐03190 3,341 ‐
400 G‐T‐1709‐05329 461 ‐
Total For Program ‐ Food and Drug Administration Research 1,214,631 404,780
Flexible Funding Model ‐ Infrastructure Development and Maintenance for State 93.367 400 1U18FD006383‐01 100,099 58,031
Manufactured Food Regulatory Programs
400 5U18FD006383‐02 270,581 ‐
Total For Program ‐ Flexible Funding Model ‐ Infrastructure Development and 370,680 58,031
Maintenance for State Manufactured Food Regulatory Programs
Food Safety and Security Monitoring Project 93.448 400 ESTIMATE 20,934 ‐
400 HHSF223201510056C 7,426 ‐
Total For Program ‐ Food Safety and Security Monitoring Project 28,360 ‐
Maternal and Child Health Federal Consolidated Programs 93.110 400 5 H18MC00017‐23‐00 35,229 ‐
400 5 H25MC00263‐14‐00 133,355 44,166
400 5 H25MC002631500 159,025 54,242
400 6 UJ6MC31113‐01‐04 (46,009) (46,009)
Total For Program ‐ Maternal and Child Health Federal Consolidated Programs 281,600 52,399
Cooperative Agreements to States/Territories for the Coordination and 93.130 400 2 U68HP114871100 178,940 ‐
Development of Primary Care Offices
400 6 U68HP114871001 482 ‐
Total For Program ‐ Cooperative Agreements to States/Territories for the 179,422 ‐
Coordination and Development of Primary Care Offices
Grants to States for Loan Repayment 93.165 400 6 H56HP319180101 279,508 279,508
400 ESTIMATE 241,549 241,549
Total For Program ‐ Grants to States for Loan Repayment 521,057 521,057
State Rural Hospital Flexibility Program 93.241 400 1 U2WRH333000100 410,813 369,860
400 4 H54RH00042‐19‐02 146,098 46,350
400 H54RH00042‐19‐00 10,618 ‐
400 NU38OT000297‐01‐00 16,768 13,352
Total For Program ‐ State Rural Hospital Flexibility Program 584,297 429,562
Early Hearing Detection and Intervention 93.251 400 6 H61MC23640‐07‐01 9,854 ‐
400 ESTIMATE 158,503 ‐
Total For Program ‐ Early Hearing Detection and Intervention 168,357 ‐
Small Rural Hospital Improvement Grant Program 93.301 400 2 H3HRH00003‐18‐00 263,308 263,308
400 6 H3HRH00003‐17‐01 299,645 299,645
Total For Program ‐ Small Rural Hospital Improvement Grant Program 562,953 562,953
Maternal, Infant and Early Childhood Home Visiting Grant 93.870 400 1 UH4MC30747‐01‐00 32,257 ‐
400 1 X10MC311400100 910,540 635,037
400 1 X10MC321900100 1,750,935 1,535,846
502 1 UH4MC30747‐01‐00 35,528 ‐
502 1 X10MC311400100 2,372,153 ‐
502 1 X10MC321900100 4,462,745 ‐
Total For Program ‐ Maternal, Infant and Early Childhood Home Visiting Grant 9,564,158 2,170,883
Grants to States for Operation of State Offices of Rural Health 93.913 38 6 H95RH00136‐27‐01 75,000 75,000
38 ESTIMATE 75,000 75,000
400 6 H95RH00136‐27‐01 15,249 15,018
400 ESTIMATE 112,901 91,871
Total For Program ‐ Grants to States for Operation of State Offices of Rural Health 278,150 256,889
HIV Care Formula Grants 93.917
400 61910 4,331,922 ‐
400 1 X09HA339130100 4,937,256 ‐
400 1X08HA31247‐01‐00 (34,955) ‐
400 2 X07HA00033‐27‐00 410 ‐
400 2 X08HA312470300 2,600,222 ‐
400 5 X07HA00033‐29‐00 3,171,022 ‐
400 6 X08HA312470201 7,423,247 ‐
400 ESTIMATE 1,682,221 ‐
Total For Program ‐ HIV Care Formula Grants 24,111,346 ‐
INDIANA STATE BOARD OF ACCOUNTS 41
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Maternal and Child Health Services Block Grant to the States 93.994 32 6 B04MC32539‐01‐05 48,464 48,464
400 6 B04MC32539‐01‐05 7,348,603 1,405,483
400 B04MC31485 2,724,509 1,377,985
400 ESTIMATE 1,161,547 482,148
Total For Program ‐ Maternal and Child Health Services Block Grant to the States 11,283,123 3,314,080
Protection and Advocacy for Individuals with Mental Illness 93.138 44 1X98SM082531‐01 98,044 ‐
44 5X98SM001897‐18 (201) ‐
44 5X98SM001897‐19 374,309 ‐
Total For Program ‐ Protection and Advocacy for Individuals with Mental Illness 472,152 ‐
Projects for Assistance in Transition from Homelessness (PATH) 93.150
410 2X06SM016015‐18 498,760 353,895
410 5X06SM016015‐19 404,045 ‐
Total For Program ‐ Projects for Assistance in Transition from Homelessness 902,805 353,895
(PATH)
Substance Abuse and Mental Health Services Projects of Regional and National 93.243 250 5U79SP020788‐04 347 ‐
Significance
400 1H79SM080232‐01 802,186 749,745
400 5H79SP080298‐02 518,618 25,500
400 5H79SP080298‐03 241,063 89,668
400 6H79SM080232‐02M001 1,093,269 1,017,809
410 1H79SM080382‐01 32,599 29,735
410 1H79SM080975‐01 41,551 ‐
410 5H79SM061285‐05 (1,800) ‐
410 5H79SM080975‐02 42,681 ‐
410 5H79SP080298‐02 130,486 ‐
410 5U79SP020788‐03 164,150 164,150
410 5U79SP020788‐04 603,995 443,750
410 5U79SP020788‐05M001 950,523 654,650
700 1H79SM080975‐01 1,504,083 1,346,947
700 5H79SM080975‐02 667,696 304,574
Total For Program ‐ Substance Abuse and Mental Health Services Projects of 6,791,447 4,826,528
Regional and National Significance
Opioid STR 93.788 22 1H79TI081689‐01 3,745,000 3,720,000
22 6H79TI081689‐02M001 445,000 420,000
60 1H79TI081689‐01 300,000 ‐
60 6H79TI081689‐02M001 240,000 ‐
400 5H79TI080233‐02 100,497 ‐
400 6H79TI081689‐02M001 361,500 ‐
410 1H79TI080233‐01 19,045 ‐
410 1H79TI081689‐01 3,823,346 456,786
410 5H79TI080233‐02 4,943,113 266,478
410 6H79TI081689‐02M001 7,228,531 314,851
700 5H79TI080233‐02 72,932 16,120
Total For Program ‐ Opioid STR 21,278,964 5,194,235
Block Grants for Community Mental Health Services 93.958 410 2B09SM010019‐18 8,529,983 2,196,180
410 2B09SM010019‐19 5,467,882 4,378,925
Total For Program ‐ Block Grants for Community Mental Health Services 13,997,865 6,575,105
Block Grants for Prevention and Treatment of Substance Abuse 93.959
400 3B08TI010019‐18S1 260,597 223,239
400 3B08TI010019‐19S2 172,687 172,687
410 1B08TI083072‐01 26,194 ‐
410 3B08TI010019‐18S1 6,959,293 5,020,143
410 3B08TI010019‐19S2 24,615,246 20,967,553
Total For Program ‐ Block Grants for Prevention and Treatment of Substance 32,034,017 26,383,622
Abuse
Drug Abuse and Addiction Research Programs 93.279 22 1UG1DA050070‐01 1,530 ‐
Total For Program ‐ Drug Abuse and Addiction Research Programs 1,530 ‐
The State Flexibility to Stabilize the Market Grant Program 93.413 210 1 PRPPR180134‐01‐00 61,414 ‐
Total For Program ‐ The State Flexibility to Stabilize the Market Grant Program 61,414 ‐
Substance Use‐Disorder Prevention that Promotes Opioid Recovery and 93.664 503 2C2CMS331746‐01‐00 408,004 ‐
Treatment (SUPPORT) for Patients and Communities Act
Total For Program ‐ Substance Use‐Disorder Prevention that Promotes Opioid 408,004 ‐
Recovery and Treatment (SUPPORT) for Patients and Communities Act
INDIANA STATE BOARD OF ACCOUNTS 42
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
COVID‐19 ‐ Emergency Grants to Address Mental and Substance Use Disorders 93.665 410 1H79FG000231‐01 618 ‐
During COVID‐19
Total For Program ‐COVID‐19 ‐ Emergency Grants to Address Mental and 618 ‐
Substance Use Disorders During COVID‐19
Maternal Opioid Misuse Model 93.687 405 2A2CMS331764‐01‐00 11,419 ‐
Total For Program ‐ Maternal Opioid Misuse Model 11,419 ‐
Children's Health Insurance Program 93.767 400 1805IN5021 (195) (43)
400 1905IN5021 1,284,034 836,895
503 1905IN5021 168,125,826 ‐
503 ESTIMATE 81,685,305 ‐
Total For Program ‐ Children's Health Insurance Program 251,094,970 836,852
Medicaid Cluster
State Medicaid Fraud Control Units 93.775
46 1901IN5050 1,703,627 ‐
46 2001IN5050 4,206,475 ‐
Total For Program ‐ State Medicaid Fraud Control Units 5,910,102 ‐
State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) 93.777
Medicare
400 1905IN5000 2,917,766 ‐
400 1905IN5002 73,527 ‐
400 1905INPACT 24,645 ‐
400 2005IN5002 123,914 ‐
400 2005INPACT 58,991 ‐
400 ESTIMATE 5,629,411 ‐
Total For Program ‐ State Survey and Certification of Health Care Providers and 8,828,254 ‐
Suppliers (Title XVIII) Medicare
COVID‐19 ‐ Medical Assistance Program 93.778
503 2005INSMAP 387,122,730 ‐
Subtotal for Program ‐ COVID‐19 ‐ Medical Assistance Program 387,122,730 ‐
Medical Assistance Program 93.778
46 ESTIMATE 21,493 ‐
46 ESTIMATE 29,871 ‐
60 ESTIMATE 543,655 ‐
60 ESTIMATE 3,605,324 ‐
250 ESTIMATE 893,804 ‐
400 1905IN50001 2,162,341 ‐
400 1905INIMPL 185,009 ‐
400 ESTIMATE 181,255 ‐
400 ESTIMATE 262,211 ‐
400 ESTIMATE 778,578 ‐
400 ESTIMATE 4,021,197 ‐
502 ESTIMATE 1,310,128 ‐
502 ESTIMATE 3,858,447 ‐
503 1705IN5MAP (44,327,642) ‐
503 1805IN5MAP (192,985,178) ‐
503 1905IN5MAP 1,842,112,666 ‐
503 1905INIMPL 2,832,955 ‐
503 1905ININCT (117,695) ‐
503 2005IN5MAP 7,907,076,301 ‐
503 ESTIMATE (268,664) ‐
503 ESTIMATE 2,014,496 ‐
503 ESTIMATE 3,513,621 ‐
503 ESTIMATE 10,476,680 ‐
503 ESTIMATE 26,921,901 ‐
503 ESTIMATE 63,521,881 677,772
503 ESTIMATE 210,138,202 2,862,068
615 ESTIMATE 148,480 ‐
700 ESTIMATE 2,051,669 ‐
700 ESTIMATE 5,447,775 ‐
Subtotal For Program ‐ Medical Assistance Program 9,856,410,761 3,539,840
Total For Program ‐ Medical Assistance Program 10,243,533,491 3,539,840
Total for Cluster ‐ Medicaid Cluster 10,258,271,847 3,539,840
Money Follows the Person Rebalancing Demonstration 93.791 498 1LICMS300150‐01 1,808,793 ‐
Total For Program ‐ Money Follows the Person Rebalancing Demonstration 1,808,793 ‐
INDIANA STATE BOARD OF ACCOUNTS 43
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
The Health Insurance Enforcement and Consumer Protections Grant Program 93.881 210 1PRPPR170104‐01‐00 732,173 ‐
Total For Program ‐ The Health Insurance Enforcement and Consumer Protections 732,173 ‐
Grant Program
Total ‐ Us. Department of Health and Human Services 11,441,710,631 165,829,101
U.S. Corporation for National and Community Service
State Commissions 94.003 510 19CAHIN001 269,577 ‐
Total For Program ‐ State Commissions 269,577 ‐
AmeriCorps 94.006
510 16ESHIN001 30,447 30,447
510 16FXHIN002 31,628 34,590
510 18ACHIN001 353,601 355,564
510 18AFHIN001 1,419,919 1,416,791
510 19ESHIN001 254,882 254,882
510 19FXHIN002 67,761 68,007
719 16FXHIN002 50,335 ‐
719 19FXHIN002 275,005 ‐
Total For Program ‐ AmeriCorps 2,483,578 2,160,281
Training and Technical Assistance 94.009
510 16TAHIN001 12,880 ‐
510 19TAHIN001 8,655 ‐
510 19TAHIN002 2,429 1,846
Total For Program ‐ Training and Technical Assistance 23,964 1,846
Total ‐ Corporation for National and Community Service 2,777,119 2,162,127
U.S. Social Security Administration
Disability Insurance/SSI Cluster
Social Security Disability Insurance 96.001 405 1904INDI00 14,008,996 ‐
405 2004INDI00 22,420,012 ‐
405 ESTIMATE 7,290 ‐
497 1504INDI00 232,498 ‐
Total For Program ‐ Social Security Disability Insurance 36,668,796 ‐
Total for Cluster ‐ Disability Insurance/SSI Cluster 36,668,796 ‐
Social Security State Grants for Work Incentives Assistance to Disabled 96.009
Beneficiaries
44 1 PAB19020368‐01‐00 36,606 ‐
44 5 SPS18000021‐02‐00 59,425 ‐
44 SPS18000021‐01‐0 335,145 ‐
Total For Program ‐ Social Security State Grants for Work Incentives Assistance to 431,176 ‐
Disabled Beneficiaries
Total ‐ SOCIAL SECURITY ADMINISTRATION 37,099,972 ‐
U.S. Department of Homeland Security
Non‐Profit Security Program 97.008 385 EMW‐2017‐UA‐00001‐S01 75,000 75,000
385 EMW‐2018‐UA‐00016 103,441 103,441
Total For Program ‐ Non‐Profit Security Program 178,441 178,441
Community Assistance Program State Support Services Element (CAP‐SSSE) 97.023 300 EMC‐2018‐CA‐00006 185,360 ‐
300 EMC‐2019‐CA‐00004‐S01 157,243 ‐
Total For Program ‐ Community Assistance Program State Support Services 342,603 ‐
Element (CAP‐SSSE)
COVID‐19 ‐ Disaster Grants ‐ Public Assistance (Presidentially Declared Disasters) 97.036
385 4515DRINP0000001 37,474 ‐
Sub‐Total For Program ‐ COVID‐19 ‐ Disaster Grants ‐ Public Assistance 37,474 ‐
(Presidentially Declared Disasters)
Disaster Grants ‐ Public Assistance (Presidentially Declared Disasters) 97.036
300 1766DRINP00000001 111,741 ‐
300 17951795DRINP00000001 98,863 ‐
300 1997DRINP00000001 196,978 ‐
300 DR4363IN 385,216 ‐
INDIANA STATE BOARD OF ACCOUNTS 44
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
385 1997DRINP00000001 39,300 43,574
385 DR4363IN 132,049 ‐
385 DR4363IN 1,396,707 1,396,707
Sub‐Total For Program ‐ Disaster Grants ‐ Public Assistance (Presidentially 2,360,854 1,440,281
Declared Disasters)
Total For Program ‐ Disaster Grants ‐ Public Assistance (Presidentially Declared 2,398,328 1,440,281
Disasters)
Hazard Mitigation Grant 97.039
385 FEMA‐4173‐DR‐IN 38,083 38,083
Total For Program ‐ Hazard Mitigation Grant 38,083 38,083
National Dam Safety Program 97.041
300 EMC‐2018‐GR‐00003‐S01 101,111 ‐
300 EMC‐2019‐GR‐00003‐S01 40,527 ‐
300 EMW‐2019‐GR‐00010‐S01 30,763 ‐
Total For Program ‐ National Dam Safety Program 172,401 ‐
Emergency Management Performance Grants 97.042
110 EMC‐2018‐EP‐00005 13,974 ‐
110 EMC‐2019‐EP‐00003 40,933 ‐
385 EMC‐2017‐EP‐00002‐S01 (236) ‐
385 EMC‐2018‐EP‐00005 3,661,652 2,905,107
385 EMC‐2019‐EP‐00003 2,151,223 ‐
495 EMC‐2018‐EP‐00005 21,231 ‐
Total For Program ‐ Emergency Management Performance Grants 5,888,777 2,905,107
Assistance to Firefighters Grant 97.044
385 EMW‐2017‐FP‐00295 90,131 ‐
385 EMW‐2017‐FZ‐00020 363,724 ‐
Total For Program ‐ Assistance to Firefighters Grant 453,855 ‐
Cooperating Technical Partners 97.045
300 EMC‐2018‐CA‐00008‐S01 578,506 ‐
300 EMC‐2019‐CA‐‐00012 70,120 ‐
300 EMW‐2014‐CA‐00220‐S01 74,205 ‐
300 EMW‐2015‐CA‐00093 3,547 ‐
Total For Program ‐ Cooperating Technical Partners 726,378 ‐
Pre‐Disaster Mitigation 97.047
385 EMC‐2017‐PC‐0004 117,609 73,485
385 EMC‐2017‐PC‐0011 7,370 ‐
385 EMC‐2018‐PC‐0007 1,367,465 1,026,547
Total For Program ‐ Pre‐Disaster Mitigation 1,492,444 1,100,032
Port Security Grant Program 97.056
100 EMW‐2019‐PU‐00367‐S01 134,850 ‐
300 EMW‐2017‐PU‐00613‐S01 44,237 ‐
300 EMW‐2017‐PU‐00614‐S01 59,237 ‐
300 EMW‐2017‐PU‐00615 19,500 ‐
300 EMW‐2017‐PU‐00616‐S01 44,237 ‐
300 EMW‐2019‐PU‐00522 85,881 ‐
Total For Program ‐ Port Security Grant Program 387,942 ‐
INDIANA STATE BOARD OF ACCOUNTS 45
STATE OF INDIANA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
July 1, 2019 to June 30, 2020
Federal Final SEFA Amounts
CFDA Business Federal Awards Passed Through
Federal Grantor/Pass‐Through Grantor/Program Title Number Unit ‐ Note 4 Grant Number Expended To Subrecipients
Homeland Security Grant Program 97.067
100 EMW‐2017‐SS‐00003‐S01 19,813 ‐
100 EMW‐2018‐SS‐00011‐S01 258,063 ‐
100 EMW‐2019‐SS‐00013‐S01 8,876 ‐
385 EMW‐2015‐SS‐00049‐S01 166 ‐
385 EMW‐2016‐SS‐00078 1,683,804 1,642,622
385 EMW‐2017‐SS‐00003‐S01 943,003 689,512
385 EMW‐2018‐SS‐00011‐S01 1,691,820 1,676,205
385 EMW‐2019‐SS‐00013‐S01 730,771 507,011
Total For Program ‐ Homeland Security Grant Program 5,336,316 4,515,350
Preparing for Emerging Threats and Hazards 97.133 385 EMC‐2016‐GR‐00061 776,872 ‐
Total For Program ‐ Preparing for Emerging Threats and Hazards 776,872 ‐
Boating Safety Financial Assistance 97.012 300 3319FAS190118 819,679 26,112
300 3320FAS200118 512,863 32,500
Total For Program ‐ Boating Safety Financial Assistance 1,332,542 58,612
Homeland Security Biowatch Program 97.091 400 06OHBIO00017‐02‐00 11,496 ‐
400 06OHBIO00017‐14‐00 242,779 ‐
400 70RWMD19P00000010 29,484 ‐
495 06OHBIO00017‐02‐00 11,847 ‐
495 06OHBIO00017‐14‐00 194,140 ‐
495 06OHBIO00017‐15‐00 17,013 ‐
Total For Program ‐ Homeland Security Biowatch Program 506,759 ‐
Total ‐ U.S. Department of Homeland Security 20,031,741 10,235,906
GRAND TOTALS 19,649,659,646 1,466,279,198
INDIANA STATE BOARD OF ACCOUNTS 46
STATE OF INDIANA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Note 1. Scope of Schedule
All federal awards received by the State of Indiana, as a governmental unit, have been included
in the Schedule of Expenditures of Federal Awards with the exception of the programs
administered by the component units included in Note 4.
Note 2. Basis of Presentation
a. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant
activity of the State of Indiana under programs of the federal government for the fiscal year
ended June 30, 2020. The information in this Schedule is presented in accordance with
the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards. Because the schedule presents only a selected portion of the operations of the
State of Indiana, it is not intended to and does not present the financial position, changes
in net assets, or cash flows of the State of Indiana.
b. The source of information for the schedule was obtained from the PeopleSoft Financials
accounting system and certified by Auditor of State. The financial statements were also
prepared from data within this system. Expenditures are separated within the federal
programs by the Business Unit (BU) creating the expenditure to the state and by individual
grants. See Note 5 for a listing of agencies and BUs.
c. The source of the CFDA information was obtained from beta.sam.gov website and the
June 30, 2020 data was used.
d. With regard to Indiana Department of Transportation’s advance projects, federal
expenditures are not included until the U.S. Department of Transportation has confirmed
their percentage of participation.
Note 3. Summary of Significant Accounting Policies
The State of Indiana’s accounting records are maintained on a budgetary basis in accordance
with state laws and accounting policies. Expenditures for the Schedule of Expenditures of
Federal Awards are recognized when recorded into the state’s accounting system. This
Schedule is prepared on a different basis of accounting as the financial statements for the
state. Such expenditures are recognized following, as applicable, either the cost principles
contained in OMB Circular A-87, Cost Principles for State, Local and Indian Tribal
Governments, or Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain
types of expenditures are not allowable or are limited as to reimbursement. Negative amounts
shown on the Schedule represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years.
The State did not elect to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
INDIANA STATE BOARD OF ACCOUNTS 47
STATE OF INDIANA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
(Continued)
Note 4. Component Units
The entities listed below are component units for financial statement purposes and receive
federal financial assistance. The federal transactions of these entities are not reflected in this
schedule. Each of these entities is subject to independent audits in compliance with Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards with a fiscal year end date of June 30,
except for the Indiana Housing and Community Development Authority which has a fiscal year
end date of December 31.
Federal Awards
Entities Expended
Purdue University 570,981,329
Indiana University 1,021,401,086
Indiana State University 103,118,327
Ball State University 180,546,904
Vincennes University 42,579,441
University of Southern Indiana 49,204,300
Ivy Tech State College 187,910,133
Indiana Finance Authority 384,232,671
Indiana Economic Development Corporation 82,270,383
Indiana Housing and Community Development Authority 380,297,206
$3,002,541,780
Note 5. State Agencies
The following state agencies and related business units (BUs) are included on the Schedule
of Expenditures of Federal Awards.
INDIANA STATE BOARD OF ACCOUNTS 48
STATE OF INDIANA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
(Continued)
Agency BU Agency Name
AC 705 Arts Commission
ADG 110 Adjutant General
AG 46 Attorney General, Office of the
ATC 230 Alcohol and Tobacco Commission
BMV 235 Bureau of Motor Vehicles
BOAH 351 Board of Animal Health
BS 550 School for the Blind
CHE 719 Commission for Higher Education
CJI 32 Criminal Justice Institute
CRC 258 Civil Rights Commission
DOA 61 Department of Administration
DCS 502 Department of Child Services
DEM 495 Department of Environmental Management
DHS 385 Department of Homeland Security
DNR 300 Department of Natural Resources
DOC 615 Department of Correction
DOE 700, 718 Department of Education
DOH 400 Department of Health
DOI 210 Department of Insurance
DOL 225 Department of Labor
DS 560 School for the Deaf
DOT 800 Department of Transportation
DT 115 Department of Toxicology
DVA 160 Department of Veterans' Affairs
DWD 510, 8510 Department of Workforce Development
EC 63 Election Division
405, 410 ,415, 497, 498,
FSSA 500, 501, 503 Family and Social Services Administration
GC 190 Gaming Commission
GPC 35 Governor's Planning Council for People with Disabilities
GWC 512 Governor’s Workforce Cabinet
IARA 62 IN Archives and Records Admin
IPSC 286 Integrated Public Safety Commission
LT. GOV 36, 38 Lieutenant Governor ‐ Dept. of Agriculture
MPH 60 Management Performance Hub
NDI 451 Neuro Diagnostic Ins
OED 266 Office of Energy Development
PLA 250 Professional Licensing Agency
PAC 39 Prosecuting Attorney's Council
PASC 44 Protection and Advocacy Services Commission
INDIANA STATE BOARD OF ACCOUNTS 49
STATE OF INDIANA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
(Continued)
Agency BU Agency Name
PDC 610 Public Defender Council
PEN 515 PEN Products
SC 22 Supreme Court
SL 730 State Library
SP 100 State Police
SS 40 Secretary of State
SBA 57 State Budget Agency
URC 200 Utility Regulatory Commission
Note 6. State Unemployment Insurance Benefits
State unemployment insurance benefits represent the funds returned from the United States
Treasury for unemployment benefits. The amount does not exclude the overpayment
recoupments of $26,170,847.75 that were recovered during the fiscal year. The state collects
unemployment taxes from employers and deposits them in the Unemployment Insurance Trust
Fund to be used by the state. This trust fund is accounted for within business unit 8510 on the
Schedule of Expenditures of Federal Awards.
Note 7. Noncash Assistance
The state expended the following amount of noncash assistance for the year. This noncash
assistance is also included in the federal expenditures presented in the schedule.
Federal Noncash
CFDA Assistance
Program Title Number Expended FY 20
Trade Mitigation Program ERAOF (DOH) 10.178 $ 26,233,609
National School Lunch Program (DOE) 10.555 45,234,442
Summer Food Service Program for Children (DOE) 10.559 36,773
Commodity Supplemental Food Program (DOH) 10.565 1,205,927
The Emergency Food Assistance Program (DOH) 10.568 12,903,971
Donation of Federal Surplus Personal Property (DOA) 39.003 501,861
Immunization Grants (DOH) 93.268 72,849,357
Total Noncash Assistance Expended $ 158,965,940
INDIANA STATE BOARD OF ACCOUNTS 50
STATE OF INDIANA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
(Continued)
Note 8. Donated Personal Protective Equipment (PPE)
During the emergency period of the COVID-19 pandemic, federal agencies and recipients were allowed to
donate PPE purchased with federal assistance funds to various entities for the COVID-19 response, as
allowed under OMB Memorandum M-20-20 (April 9, 2020). The following table notes the fair market value
each state agency has reported receiving as donated PPE from federal agencies:
State Agency Fair Market Value
Indiana State Department of Health $894,766
Indiana Department of Homeland Security 4,598,397
Indiana Utility Regulatory Commission 75
Indiana Veterans Home 6,301
INDIANA STATE BOARD OF ACCOUNTS 51
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Section I - Summary of Auditor's Results
Financial Statements:
Type of auditor's report issued: Unmodified
Internal control over financial reporting:
Material weaknesses identified? yes
Significant deficiencies identified? none reported
Noncompliance material to financial statements noted? yes
Federal Awards:
Internal control over major programs:
Material weaknesses identified? yes
Significant deficiencies identified? yes
Any audit findings disclosed that are required to be reported
in accordance with 2 CFR 200.516(a)? yes
Identification of Major Programs and type of auditor's report issued on compliance for each:
CFDA Opinion
Number Name of Federal Program or Cluster Issued
10.557 WIC Special Supplemental Nutrition Program for
Women, Infants, and Children Qualified
12.401 National Guard Military Operations and
Maintenance Projects Qualified
14.228 Community Development Block Grants/State's Program
and Non-Entitlement Grants in Hawaii Unmodified
16.575 Crime Victim Assistance Unmodified
17.225 Unemployment Insurance Qualified
WIOA Cluster Unmodified
Highway Planning and Construction Cluster Unmodified
21.019 Coronavirus Relief Fund Unmodified
84.010 Title I Grants to Local Educational Agencies Qualified
Special Education Cluster Unmodified
84.126 Rehabilitation Services Vocational Rehabilitation
Grants to States Qualified
84.287 Twenty-First Century Community Learning Centers Unmodified
84.367 Supporting Effective Instruction State Grants Qualified
93.268 Immunization Cooperative Agreements Unmodified
93.558 Temporary Assistance for Needy Families Qualified
93.658 Foster Care - IV-E Unmodified
93.659 Adoption Assistance Qualified
93.667 Social Service Block Grant Unmodified
93.767 Children's Health Insurance Program Unmodified
Medicaid Cluster Unmodified
Disability Insurance/SSI Cluster Unmodified
INDIANA STATE BOARD OF ACCOUNTS 52
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Dollar threshold used to distinguish between Type A and Type B programs: $30,000,000
Auditee qualified as low-risk auditee? no
Section II - Financial Statement Findings
FINDING 2020-001
Subject: Unemployment Compensation Fund Financial Statements
Audit Findings: Material Weakness, Noncompliance
Condition and Context
The Unemployment Compensation Fund (UCF) financial statements are compiled by the
Department of Workforce Development (DWD) and submitted to the Auditor of State's office (AOS) for
inclusion in the State Annual Comprehensive Financial Report (ACFR) as a Major Proprietary Fund. Cash
and accounts payable balances on the June 30, 2020 UCF financial statements provided for audit were
materially overstated.
The DWD included $1,510,324,451.44 in both cash and accounts payable on the UCF financial
statements for balances classified as Global accounts on the Treasury Direct website based on the DWD's
understanding that these funds would revert to the federal government if not used by the State. Through
further inquiry with the DWD management, it was determined that these accounts were part of a largescale
allocation of funds to states by the federal government, but the funds were never transferred to the State.
As a result, the State did not have rights to these funds as of June 30, 2020, and they should not have been
included in the UCF financial statements. The DWD revised the UCF financial statements by removing the
Global account balances of $1,510,324,451.44 from cash and accounts payable amounts and resubmitted
them to the AOS for inclusion in the ACFR.
The internal controls in place over the preparation and presentation of the UCF financial statements
did not prevent, or detect and correct, material misstatements in the UCF financial statements.
Criteria
Internal controls over the receipting, disbursing, recording, and accounting for the financial activities
are necessary to avoid substantial risk of invalid transactions, inaccurate records and financial statements,
and incorrect decision making. An Agency's control environment consists of the overall attitude, awareness,
and actions of management and the governing board or commission. This would include establishing and
monitoring policies for developing and modifying accounting systems and internal control procedures.
(Accounting and Uniform Compliance Guidelines Manual for State and Quasi Agencies, Organizational
Overview - General Guidelines and Policy, Section IV)
Each agency, department, quasi, institution, or office should have internal controls in effect to pro-
vide reasonable assurance regarding the reliability of financial information and records, effectiveness and
efficiency of operations, proper execution of managements' objectives, and compliance with laws and
regulations. Among other things, segregation of duties, safeguarding controls over cash and all other
assets, and forms of information processing are part of an internal control system. (Accounting and Uniform
Compliance Guidelines Manual for State and Quasi Agencies, Organizational Overview - General
Guidelines and Policy, Section IV)
INDIANA STATE BOARD OF ACCOUNTS 53
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Cause
Management of the DWD did not design and implement adequate internal controls to ensure the
UCF financial statements did not contain material misstatements.
Effect
The failure to establish a system of internal controls enabled material misstatements or irregularities
to remain undetected.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-002
Subject: Other Financing Sources and Uses - Transfers In and Transfers Out
Audit Finding: Material Weakness, Noncompliance
Condition and Context
The other financing sources and uses reported in the State's Annual Comprehensive Financial
Report (ACFR) are primarily comprised of transfers in and transfers out between funds. An error was
detected which affected both the U.S. Department of Health and Human Services (HHS) Fund for other
financing sources and the Non-Major Governmental Funds for other financing uses on the June 30, 2020
financial statements provided for audit.
The State utilizes two fund numbering systems - a five-digit system for transactions in the State's
PeopleSoft accounting system and a four-digit system for ACFR reporting purposes. This results in a high
number of PeopleSoft funds being consolidated into a smaller number of ACFR funds in the ACFR
compilation process. This compilation process also requires the elimination of transfers occurring between
PeopleSoft funds that are consolidated in the ACFR.
Due to the use of an incorrect PeopleSoft fund number, a transfer that was meant to establish the
2020 grant award for the Child Support Enforcement fund by moving money between funds within the HHS
fund, a major governmental ACFR fund, instead transferred money from a non-major governmental ACFR
fund holding Environmental Protection Agency (EPA) money. This incorrect PeopleSoft fund number cre-
ated a transfer that crossed from a non-major fund to the major ACFR HHS fund that was not eliminated in
the ACFR compilation process. If the transfer had been made from the appropriate PeopleSoft fund, the
transfer would have been eliminated within the HHS fund in the ACFR compilation process.
This error resulted in a material overstatement of $64,107,984 in Transfers In for the HHS Fund
and a corresponding, although not material, overstatement of $64,107,984 in Transfers Out for the Non-
Major Governmental Funds. The State made the corrections needed to establish the 2020 grant award for
the Child Support Enforcement fund using money transferred from the appropriate fund in the PeopleSoft
accounting system and the Auditor of State' office (AOS) adjusted the State's ACFR accordingly.
The internal controls in place over the transfer procedures did not prevent, or detect and correct,
the material misstatement in the State's financial statements.
INDIANA STATE BOARD OF ACCOUNTS 54
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
Controls over the receipting, disbursing, recording, and accounting for the financial activities are
necessary to avoid substantial risk of invalid transactions, inaccurate records and financial statements, and
incorrect decision making. An Agency's control environment consists of the overall attitude, awareness,
and actions of management and the governing board or commission. This would include establishing and
monitoring policies for developing and modifying accounting systems and control procedures. (Accounting
and Uniform Compliance Guidelines Manual for State and Quasi Agencies, Organizational Overview -
General Guidelines and Policy, Section IV)
Each agency, department, quasi, institution, or office should have internal controls in effect to pro-
vide reasonable assurance regarding the reliability of financial information and records, effectiveness and
efficiency of operations, proper execution of managements' objectives, and compliance with laws and regu-
lations. Among other things, segregation of duties, safeguarding controls over cash and all other assets,
and forms of information processing are part of an internal control system. (Accounting and Uniform
Compliance Guidelines Manual for State and Quasi Agencies, Organizational Overview - General
Guidelines and Policy, Section IV)
Cause
The internal controls of management review and approval of transfer entries posted in the State's
financial system was not effective in preventing, or detecting and correcting, a material error. In this
instance, the entry was initiated by the State Budget Agency and approved by the AOS.
Effect
The failure to establish an effective system of internal controls enabled material misstatements or
irregularities to remain undetected. The failure to monitor the internal control system placed the State at
risk that internal controls may not be either designed properly or operating effectively to provide reasonable
assurance that internal controls will prevent, or detect and correct, material misstatements in a timely
manner.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Section III - Federal Award Findings and Questioned Costs
FINDING 2020-003
Subject: National Guard Military Operations and Maintenance (O&M) Projects - Period of Performance
Federal Agency: Adjutant General's Office
Federal Program: National Guard Military Operations and Maintenance (O&M) Projects
CFDA Number: 12.401
Federal Award Numbers and Years (or Other Identifying Numbers): 110171001F00001, 110171010J30001,
110181001C00001, 110181001F00005,
110191001C00001, 110191001F00001,
110191004J30001, 110191005DOIM01,
110201005DOIM98, 110201001C00001,
110201001F00005
Compliance Requirement: Period of Performance
Audit Findings: Material Weakness, Modified Opinion
INDIANA STATE BOARD OF ACCOUNTS 55
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Repeat Finding
This is a repeat finding from the immediate prior year. The prior year finding number was
2019-023.
Condition and Context
Management of the Adjutant General's Office (AGO) had not established an effective internal
control system related to the grant agreement and the Period of Performance compliance requirement.
For federal awards with performance period beginning dates during the audit period, transactions
for costs recorded during the beginning of the period of performance were tested. Five of the forty trans-
actions tested had costs totaling $284 charged to the Federal Fiscal Year (FFY) 20 grant that were for
services incurred prior to the start of the period of performance. Additionally, one of the forty transactions
tested had costs totaling $17,474 charged to a FFY20 grant where the dates of service were unable to be
determined due to the AGO's inability to provide appropriate supporting documentation.
For federal awards with performance period ending dates during the audit period, transactions for
costs recorded during the latter part and after the period of performance were tested. Four of the forty
transactions tested had costs totaling $13,215 charged to the FFY19 grant that were for services incurred
after the end of the period of performance.
For federal awards with performance period ending dates during the audit period, forty transactions
were tested for costs for which the obligation had not been paid for as of the end of the period of
performance. Two of the transactions tested had costs totaling $2,445 charged to a FFY17 grant that were
for services incurred after the end of the period of performance. Two of the transactions tested had costs
totaling $7,177 charged to a FFY18 grant that were for services incurred after the end of the period of
performance. Thirteen of the transactions tested had costs totaling $8,515 charged to a FFY19 grant that
were for services incurred after the end of the period of performance. One of the transactions tested had
costs totaling $1,250 charged to a FFY19 grant that were for services incurred prior to the start of the period
of performance.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
National Guard Regulation 5-1, Chapter 11-2 states:
"(d) Federal (grantor) Obligation. Funds are obligated when the Grant officers or modification
is executed, as stated in the Agreement or NGR 5-1, chapter 3. The amount stated in the Total
Dollars Obligated column, which is the allotment applied to the agreement in the Funding
Limitation Section of the agreement or appendix, represents the Government's maximum
amount liability.
INDIANA STATE BOARD OF ACCOUNTS 56
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
(e) State (grantee) Obligation. Grantees must obligate funds in the Federal fiscal year or
period of Federal availability as stated in the agreement/appendix. An obligation means any
action under State law or procedure requiring payment by the grantee. A representation by
competent authority within a State that it has obligated funds under State law may be relied
upon."
Cause
Management of the AGO had not developed an effective system of internal controls, related to the
Period of Performance compliance requirement, which would have prevented, or detected and corrected,
noncompliance.
Effect
The failure to establish effective internal controls enabled material noncompliance to go undetected
which could result in the loss of federal funds to the AGO.
Questioned Costs
The known questioned cost amount is $50,360.
Recommendation
We recommended that the management of the AGO establish internal controls related to the grant
agreement and the Period of Performance compliance requirement to ensure the expenditures are charged
to the appropriate grant within the period of performance.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-004
Subject: Highway Planning and Construction - Special Test and Provision - Quality Assurance Program
Federal Agency: U.S. Department of Transportation
Federal Program: Highway Planning and Construction
CFDA Number: 20.205
Federal Award Numbers and Years (or Other Identifying Numbers): 23 U.S.C. 125/ER-IN-18-1,
23 U.S.C. 204, 23 U.S.C 115,
ESTIMATE, N4510.646, N4510.683,
N4510.742, N4510.743, N4510.745,
N4510.756, N4510.765, N4510.774,
N4510.788, N4510.802, N4510.812,
N4510.819, N4510.828, N4510.837
Compliance Requirement: Special Test and Provision - Quality Assurance Program
Audit Finding: Material Weakness
Repeat Finding
This finding was a repeat finding from the immediately prior year. The prior year finding number
was 2019-004.
INDIANA STATE BOARD OF ACCOUNTS 57
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Condition and Context
Management of the Indiana Department of Transportation (INDOT) had not properly designed and
implemented an internal control system related to the grant agreement and the Special Test and Provision
- Quality Assurance Program compliance requirement that would have prevented, or detected and cor-
rected, noncompliance with the compliance requirement. The INDOT planned to develop a process in
which staff would notify testing personnel prior to the expiration of their qualifications. However, this internal
control had not been properly designed or implemented as of the end of the audit period. The lack of
internal controls was a systemic issue throughout the period.
Criteria
OMB Circular A-133, Subpart C, section .300 states in part:
"The auditee shall: . . .
(b) Maintain internal control over Federal programs that provides reasonable assurance
that the auditee is managing Federal awards in compliance with laws, regulations, and the
provisions of contracts or grant agreements that could have a material effect on each of its
Federal programs. . . ."
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO)."
Cause
Management of the INDOT had not properly designed and implemented a system of internal
controls over the Special Test and Provision - Quality Assurance Program compliance requirement, which
would prevent, or detect and correct, material noncompliance.
Effect
The failure to establish an effective internal control system could have enabled noncompliance with
the grant agreement and the Special Test and Provision - Quality Assurance Program compliance require-
ment.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the INDOT establish internal controls related to the
grant agreement and the Special Test and Provision - Quality Assurance Program compliance requirement.
INDIANA STATE BOARD OF ACCOUNTS 58
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-005
Subject: Twenty-First Century Community Learning Centers - Subrecipient Monitoring
Federal Agency: U.S. Department of Education
Federal Program: Twenty-First Century Community Learning Centers
CFDA Number: 84.287
Federal Award Numbers and Years (or Other Identifying Numbers): S287C170014, S287C180014,
S287C190014
Compliance Requirement: Subrecipient Monitoring
Audit Findings: Material Weakness, Other Matters
Condition and Context
Management of the Indiana Department of Education (IDOE) had not established an effective
internal control system related to the grant agreement and the Subrecipient Monitoring compliance re-
quirement. Internal controls were not in place to ensure adequate subrecipient monitoring was performed
on all subrecipients during the audit period. Nine subrecipients were selected for testing, of which four were
Local Educational Agencies (LEAs) and five were non-LEAs.
Subrecipient Single Audit Tracking
The management of the IDOE utilized a spreadsheet to track the need for a Single Audit for
each subrecipient. The spreadsheet included a list of subrecipients of the IDOE, along with
which grant programs were awarded to each subrecipient from the IDOE, including the Twenty-
First Century Community Learning Centers program. When testing the sample of the nine
subrecipients described above, the five non-LEAs were not included on the spreadsheet. Upon
further inquiry with the management of the IDOE, it was determined that none of the forty-two
non-LEA subrecipients of this program were being tracked to determine whether the
subrecipient qualified for a Single Audit on the spreadsheet or in any other manner.
Audit Deficiency Follow-Up
Two of the LEAs and one of the non-LEAs selected for testing had audit findings related to the
federal award contained within their Single Audit report. The IDOE was not able to provide
documentation that supported whether or not the IDOE followed-up and ensured that the
subrecipient took timely and appropriate action on all deficiencies pertaining to the federal
award, and whether or not the IDOE issued a management decision for audit findings that
pertained to the federal award.
INDIANA STATE BOARD OF ACCOUNTS 59
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in com-
pliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
2 CFR 200.331 states in part:
"All pass-through entities must: . . .
(d) Monitor the activities of the subrecipient as necessary to ensure that the subaward is
used for authorized purposes, in compliance with Federal statutes, regulations, and the
terms and conditions of the subaward; and that subaward performance goals are achieved.
Pass-through entity monitoring of the subrecipient must include: . . .
(2) Following-up and ensuring that the subrecipient takes timely and appropriate
action on all deficiencies pertaining to the Federal award provided to the subre-
cipient from the pass-through entity detected through audits, on-site reviews, and
other means.
(3) Issuing a management decision for audit findings pertaining to the Federal award
provided to the subrecipient from the pass-through entity as required by
§ 200.521 Management decision. . . .
(f) Verify that every subrecipient is audited as required by Subpart F—Audit Requirements
of this part when it is expected that the subrecipient's Federal awards expended during the
respective fiscal year equaled or exceeded the threshold set forth in § 200.501 Audit
requirements. . . ."
Cause
Management of the IDOE had not established an effective system of internal controls related to the
Subrecipient Monitoring compliance requirement that would have prevented, or detected and corrected,
noncompliance.
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected, which could have resulted in the loss of federal funds to the IDOE.
Questioned Costs
There were no questioned costs identified.
INDIANA STATE BOARD OF ACCOUNTS 60
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Recommendation
We recommended that management of the IDOE establish a system of internal controls related to
the grant agreement and the Subrecipient Monitoring compliance requirement to ensure all subrecipients
are audited as necessary, follow up is done to ensure the subrecipient took timely and appropriate action
to correct the deficiencies, and a management decision is issued for audit findings pertaining to federal
awards.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-006
Subject: Title I Grants to Local Educational Agencies and Supporting Effective
Instruction State Grants - Special Test and Provision - Access to Federal
Funds for New and Significantly Expanded Charter Schools
Federal Agency: U.S. Department of Education
Federal Programs: Title I Grants to Local Educational Agencies,
Supporting Effective Instruction State Grants
CFDA Numbers: 84.010, 84.367
Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S367A190013
Compliance Requirement: Special Test and Provision - Access to Federal Funds
for New or Significantly Expanded Charter Schools
Audit Findings: Significant Deficiency, Other Matters
Condition and Context
Management of the Indiana Department of Education (IDOE) had not established an effective
internal control system related to the grant agreement and the Special Test and Provision - Access to
Federal Funds for New and Significantly Expanded Charter Schools compliance requirement. Internal
controls in place were not effective to ensure sufficient audit evidence was maintained to support com-
pliance with the compliance requirement.
A sample of two schools was selected for each program, Title I Grants to Local Educational
Agencies and Supporting Effective Instruction State Grants, one of which was the same school selected for
each program. The IDOE did not maintain supporting documentation of when a charter school opened or
significantly expanded for all three schools tested. Without this documentation, we were unable to verify
that each charter school was given access to all of the funds for which it was eligible within five months of
the opening or expansion date.
INDIANA STATE BOARD OF ACCOUNTS 61
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
34 CFR 76.793 states:
"Except as provided in §§ 76.788(b) and 76.789(b)(3):
(a) For each eligible charter school LEA that opens or significantly expands its enrollment
on or before November 1 of an academic year, the SEA must allocate funds to the charter
school LEA within five months of the date the charter school LEA opens or significantly
expands its enrollment; and
(b)
(1) LEA that opens or significantly expands its enrollment after November 1, but before
February 1 of an academic year, the SEA must allocate funds to the charter school
LEA on or before the date the SEA allocates funds to LEAs under the applicable
covered program for the succeeding academic year.
(2) The SEA may provide funds to the charter school LEA from the SEA's allocation
under the program for the academic year in which the charter school LEA opened
or significantly expanded its enrollment, or from the SEA's allocation under the
program for the succeeding academic year."
2 CFR 200.333 states in part:
"Financial records, supporting documents, statistical records, and all other non-Federal entity
records pertinent to a Federal award must be retained for a period of three years from the date
of submission of the final expenditure report or, for Federal awards that are renewed quarterly
or annually, from the date of the submission of the quarterly or annual financial report, respec-
tively, as reported to the Federal awarding agency or pass-through entity in the case of a sub-
recipient. Federal awarding agencies and pass-through entities must not impose any other
record retention requirements upon non-Federal entities. . . ."
Cause
Management of the IDOE had not properly designed or implemented a system of internal controls
related to the Special Test and Provision - Access to Federal Funds for New and Significantly Expanded
Charter Schools compliance requirement to ensure proper documentation was retained for audit.
INDIANA STATE BOARD OF ACCOUNTS 62
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Effect
The failure to establish effective internal controls and retain documentation prevented the deter-
mination of compliance with the Special Test and Provision - Access to Federal Funds for New and
Significantly Expanded Charter Schools compliance requirement.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that management of the IDOE establish internal controls related to the Special
Test and Provision - Access to Federal Funds for New and Significantly Expanded Charter Schools compli-
ance requirement and ensure proper documentation is available for audit.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-007
Subject: Title I Grants to Local Educational Agencies and Supporting
Effective Instruction State Grants - Subrecipient Monitoring
Federal Agency: U.S. Department of Education
Federal Programs: Title I Grants to Local Educational Agencies,
Supporting Effective Instruction State Grants
CFDA Numbers: 84.010, 84.367
Federal Award Numbers and Years (or Other Identifying Numbers): S010A170014, S010A180014,
S010A190014, 7000S367A170013,
7000S367A180013,
7000S367A190013
Compliance Requirement: Subrecipient Monitoring
Audit Findings: Material Weakness, Modified Opinion
Condition and Context
Management of the Indiana Department of Education (IDOE) had not established an effective
internal control system related to the grant agreement and the Subrecipient Monitoring compliance require-
ment.
The IDOE performs its subrecipient monitoring activities using a weighted average risk assessment
score, that includes both Title I Grants to Local Educational Agencies and Supporting Effective Instruction
State Grants data. Based on those scores, the IDOE performed monitoring activities for both programs
simultaneously.
A sample of 25 subrecipients for each program was selected for testing, 2 of which were the same
subrecipients selected for each program. Supporting documentation was requested from the IDOE, which
included evidence that their monitoring procedures were performed and the required follow up monitoring
was performed for subrecipients that had noncompliance issues. Of those selected for testing, the IDOE
was not able to provide the above supporting documentation. Without this documentation, compliance with
grant requirements could not be determined.
INDIANA STATE BOARD OF ACCOUNTS 63
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
2 CFR 200.331 states in part:
"All pass-through entities must: . . .
(d) Monitor the activities of the subrecipient as necessary to ensure that the subaward is
used for authorized purposes, in compliance with Federal statutes, regulations, and the
terms and conditions of the subaward; and that subaward performance goals are achieved.
Pass-through entity monitoring of the subrecipient must include: . . .
(2) Following-up and ensuring that the subrecipient takes timely and appropriate
action on all deficiencies pertaining to the Federal award provided to the
subrecipient from the pass-through entity detected through audits, on-site reviews,
and other means.
(3) Issuing a management decision for audit findings pertaining to the Federal award
provided to the subrecipient from the pass-through entity as required by § 200.521
Management decision. . . .
(f) Verify that every subrecipient is audited as required by Subpart F—Audit Requirements
of this part when it is expected that the subrecipient's Federal awards expended during the
respective fiscal year equaled or exceeded the threshold set forth in § 200.501 Audit
requirements. . . ."
Cause
Management of the IDOE had not properly designed or implemented a system of internal controls
related to the Subrecipient Monitoring compliance requirement to ensure proper documentation was
retained for audit.
Effect
The failure to establish effective internal controls and retain documentation prevented the deter-
mination of compliance with the Subrecipient Monitoring compliance requirement.
Questioned Costs
There were no questioned costs identified.
INDIANA STATE BOARD OF ACCOUNTS 64
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Recommendation
We recommended that the management of the IDOE establish internal controls related to the
Subrecipient Monitoring compliance requirement and ensure proper documentation is available for audit.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-008
Subject: Adoption Assistance - Activities Allowed or Unallowed,
Allowable Costs/Cost Principles, and Eligibility
Federal Agency: U.S. Department of Health and Human Services
Federal Program: Adoption Assistance
CFDA Number: 93.659
Federal Award Numbers and Years (or Other Identifying Numbers): 1901INADPT, 2001INADPT
Compliance Requirements: Activities Allowed or Unallowed, Allowable
Costs/Cost Principles, Eligibility
Audit Findings: Material Weakness, Modified Opinion
Repeat Finding
This is a repeat finding from the immediate prior year. The prior year finding number was
2019-007.
Condition and Context
Management of the Indiana Department of Child Services (DCS) did not establish an effective
internal control system related to the grant agreement and the following compliance requirements: Activities
Allowed or Unallowed, Allowable Costs/Cost Principles, and Eligibility.
Internal controls were not in place to ensure the required documents are maintained in the case
files. Prior to 2009, all cases were handled by the individual counties and were required to be signed and
dated by the County Director. Based upon a sample of all Adoption Assistance cases that had payments
during the audit period, four of the forty tested had Adoption Assistance Agreements that lacked documents
to support eligibility of the adoptee due to the case files originating prior to 2009 and being handled by the
individual counties.
In a second sample of KidTraks cases, no signed adoption agreement could be located for four of
the forty cases. Without the signed agreement, the rate could not be verified, nor the eligibility of the
adoptee. Two additional cases in the sample did not have the updated rate documentation provided;
therefore, the current rate could not be verified.
Without the required documents, eligibility of the adoptees could not be properly determined.
Compliance with the Activities Allowed or Unallowed and Allowable Costs/Costs Principles compliance
requirements is dependent on the payment being made to the adoptive parents in connection with an
eligible child. Since eligibility of the adoptee could not be determined, the related payment could not be
determined as to whether it was for an Allowable Activity or made in accordance with the Allowable
Costs/Costs Principles.
INDIANA STATE BOARD OF ACCOUNTS 65
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
45 CFR 75.361 states in part:
"Financial records, supporting documents, statistical records, and all other non-Federal entity
records pertinent to a Federal award must be retained for a period of three years from the date
of submission of the final expenditure report or, for Federal awards that are renewed quarterly
or annually, from the date of the submission of the quarterly or annual financial report,
respectively, as reported to the HHS awarding agency or pass-through entity in the case of a
subrecipient . . ."
45 CFR 1356.40(b) states:
"The adoption assistance agreement for payments pursuant to section 473(a)(2) must meet
the requirements of section 475(3) of the Act and must:
(1) Be signed and in effect at the time of or prior to the final decree of adoption. A copy of
the signed agreement must be given to each party; and
(2) Specify its duration; and
(3) Specify the nature and amount of any payment, services and assistance to be provided
under such agreement and, for purposes of eligibility under title XIX of the Act, specify
that the child is eligible for Medicaid services; and
(4) Specify, with respect to agreements entered into on or after October 1, 1983, that the
agreement shall remain in effect regardless of the place of residence of the adoptive
parents at any given time."
INDIANA STATE BOARD OF ACCOUNTS 66
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
42 USC 671(a) states in part:
"In order for a State to be eligible for payments under this part, it shall have a plan approved
by the Secretary which- . . .
(20)
(A) provides procedures for criminal records checks, including fingerprint-based
checks of national crime information databases (as defined in section 534(f)(3)(A) of
title 28), for any prospective foster or adoptive parent before the foster or adoptive
parent may be finally approved for placement of a child regardless of whether foster
care maintenance payments or adoption assistance payments are to be made on
behalf of the child under the State plan under this part, including procedures requiring
that—
(i) in any case involving a child on whose behalf such payments are to be so
made in which a record check reveals a felony conviction for child abuse or
neglect, for spousal abuse, for a crime against children (including child porno-
graphy), or for a crime involving violence, including rape, sexual assault, or
homicide, but not including other physical assault or battery, if a State finds
that a court of competent jurisdiction has determined that the felony was
committed at any time, such final approval shall not be granted; and
(ii) in any case involving a child on whose behalf such payments are to be so
made in which a record check reveals a felony conviction for physical assault,
battery, or a drug-related offense, if a State finds that a court of competent
jurisdiction has determined that the felony was committed within the past 5
years, such final approval shall not be granted;
(B) provides that the State shall—
(i) check any child abuse and neglect registry maintained by the State for infor-
mation on any prospective foster or adoptive parent and on any other adult
living in the home of such a prospective parent, and request any other State
in which any such prospective parent or other adult has resided in the
preceding 5 years, to enable the State to check any child abuse and neglect
registry maintained by such other State for such information, before the
prospective foster or adoptive parent may be finally approved for placement of
a child, regardless of whether foster care maintenance payments or adoption
assistance payments are to be made on behalf of the child under the State
plan under this part;
(ii) comply with any request described in clause (i) that is received from another
State; and
(iii) have in place safeguards to prevent the unauthorized disclosure of information
in any child abuse and neglect registry maintained by the State, and to prevent
any such information obtained pursuant to this subparagraph from being used
for a purpose other than the conducting of background checks in foster or
adoptive placement cases; . . ."
INDIANA STATE BOARD OF ACCOUNTS 67
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
42 USC 673 states in part:
"(a)
(2)
(A) For purposes of paragraph (1)(B)(ii), a child meets the requirements of this
paragraph if—
(i) in the case of a child who is not an applicable child for the fiscal year (as
defined in subsection (e)), the child—
(I)
(aa)
(AA) was removed from the home of a relative specified in section
606(a) of this title (as in effect on July 16, 1996) and placed in foster
care in accordance with a voluntary placement agreement with
respect to which Federal payments are provided under section 674
of this title (or section 603 of this title, as such section was in effect
on July 16, 1996), or in accordance with a judicial determination to
the effect that continuation in the home would be contrary to the
welfare of the child; and
(BB) met the requirements of section 672(a)(3) of this title with
respect to the home referred to in sub item (AA) of this item;
(bb) meets all of the requirements of subchapter XVI with respect to
eligibility for supplemental security income benefits; or
(cc) is a child whose costs in a foster family home or child-care institution
are covered by the foster care maintenance payments being made
with respect to the minor parent of the child as provided in section
675(4)(B) of this title; . . .
(c) Children with special needs. For purposes of this section-
(1) in the case of a child who is not an applicable child for a fiscal year, the child shall not
be considered a child with special needs unless- . . .
(B) the State had first determined (A) that there exists with respect to the child a
specific factor or condition (such as his ethnic background, age, or membership in a
minority or sibling group, or the presence of factors such as medical conditions or
physical, mental, or emotional handicaps) because of which it is reasonable to
conclude that such child cannot be placed with adoptive parents without providing
adoption assistance under this section or medical assistance under subchapter XIX,
and (B) that, except where it would be against the best interests of the child because
of such factors as the existence of significant emotional ties with prospective adoptive
parents while in the care of such parents as a foster child, a reasonable, but
unsuccessful, effort has been made to place the child with appropriate adoptive
parents without providing adoption assistance under this section or medical assistance
under subchapter XIX; or
INDIANA STATE BOARD OF ACCOUNTS 68
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
(2) in the case of a child who is an applicable child for a fiscal year, the child shall not be
considered a child with special needs unless- . . .
(B)
(i) the State has determined that there exists with respect to the child a specific
factor or condition (such as ethnic background, age, or membership in a
minority or sibling group, or the presence of factors such as medical conditions
or physical, mental, or emotional handicaps) because of which it is reasonable
to conclude that the child cannot be placed with adoptive parents without
providing adoption assistance under this section and medical assistance under
subchapter XIX; or
(ii) the child meets all medical or disability requirements of subchapter XVI with
respect to eligibility for supplemental security income benefits; . . ."
42 USC 675(3) states:
"The term 'adoption assistance agreement' means a written agreement, binding on the parties
to the agreement, between the State agency, other relevant agencies, and the prospective
adoptive parents of a minor child which at a minimum (A) specifies the nature and amount of
any payments, services, and assistance to be provided under such agreement, and (B)
stipulates that the agreement shall remain in effect regardless of the State of which the adoptive
parents are residents at any given time. The agreement shall contain provisions for the
protection (under an interstate compact approved by the Secretary or otherwise) of the interests
of the child in cases where the adoptive parents and child move to another State while the
agreement is effective."
Cause
Management of the DCS had not developed an effective system of internal controls, related to the
Activities Allowed or Unallowed, Allowable Costs/Costs Principles, and Eligibility compliance requirements
to ensure proper documentation was retained for audit.
Effect
The failure to establish effective internal controls and retain documentation prevented the deter-
mination of compliance with the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and
Eligibility compliance requirements.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the DCS establish internal controls related to the
Activities Allowed or Unallowed, Allowable Costs/Costs Principles, and Eligibility compliance requirements
as well as retain supporting documentation for audit.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan which is part of this report.
INDIANA STATE BOARD OF ACCOUNTS 69
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-009
Subject: Social Services Block Grant - Cash Management
Federal Agency: U.S. Department of Health and Human Services
Federal Program: Social Services Block Grant
CFDA Number: 93.667
Federal Award Numbers and Years (or Other Identifying Numbers): G-1802INSOSR, G-1902INSOSR,
G-2002INSOSR
Compliance Requirement: Cash Management
Audit Finding: Material Weakness
Condition and Context
The Indiana Department of Child Services (DCS) was the administrator of the grant and provided
grant funds to two sub-State agencies, the Indiana Criminal Justice Institute (CJI) and the Indiana Family
Social Services Administration (FSSA). Management of the DCS, the CJI, and the FSSA had not estab-
lished an effective internal control system related to the grant agreement and the Cash Management com-
pliance requirement. Internal controls were not in place to ensure accuracy of drawing down federal funds
for the grant. The DCS did not have procedures in place to ensure reimbursement requests were supported
by the appropriate expenditure amount from each sub-State agency. Additionally, the CJI and the FSSA
did not have the proper procedures in place to ensure the accuracy of federal draw requests were supported
by the appropriate expenditures before they were sent to the DCS.
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
Cause
Management of the DCS, nor the sub-State agencies, had not developed an effective system of
internal controls related to the Cash Management requirement.
Effect
The failure to establish an effective internal control system could have enabled material noncom-
pliance to go undetected, which could have resulted in the loss of federal funds to the DCS and the sub-
State agencies.
Questioned Costs
There were no questioned costs identified.
INDIANA STATE BOARD OF ACCOUNTS 70
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Recommendation
We recommended that the management of the DCS and the sub-State agencies establish a system
of internal controls, including segregation of duties, related to the grant agreement and the compliance
requirement listed above.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-010
Subject: Social Services Block Grant - Reporting
Federal Agency: U.S. Department of Health and Human Services
Federal Program: Social Services Block Grant
CFDA Number: 93.667
Federal Award Numbers and Years (or Other Identifying Numbers): G-1802INSOSR, G-1902INSOSR
Compliance Requirement: Reporting
Audit Findings: Material Weakness, Other Matters
Condition and Context
Management of the Department of Child Services (DCS) had not established an effective internal
control system related to the grant agreement and the Reporting compliance requirement. The SF-425
Reports submitted for Federal Fiscal Years (FFY) 2018 and 2019 lacked internal controls and segregation
of duties. One individual, prepared, entered, and reviewed the data for the report. Additionally, testing of
the two reports filed that covered the audit period identified that incorrect information was reported for cash
disbursements on each report. The amount of cash reimbursed for the reporting period was used for cash
disbursements, instead of the total expenditures for that period, due to an incorrect understanding of the
reporting instructions. This caused cash disbursements to be understated by $597,730 and $2,312,479 for
FFY 2018 and 2019, respectively.
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
INDIANA STATE BOARD OF ACCOUNTS 71
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
45 CFR 75.341 states:
"Unless otherwise approved by OMB, the HHS awarding agency may solicit only the standard,
OMB-approved government-wide data elements for collection of financial information (at time
of publication the Federal Financial Report or such future collections as may be approved by
OMB and listed on the OMB Web site). This information must be collected with the frequency
required by the terms and conditions of the Federal award, but no less frequently than annually
nor more frequently than quarterly except in unusual circumstances, for example where more
frequent reporting is necessary for the effective monitoring of the Federal award or could
significantly affect program outcomes, and preferably in coordination with performance
reporting."
Cause
Management of the DCS had not developed an effective system of internal controls related to the
Reporting compliance requirement, which would have prevented, or detected and corrected, material non-
compliance.
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the DCS establish a system of internal controls,
including segregation of duties, related to the grant agreement and the Reporting compliance requirement.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
INDIANA STATE BOARD OF ACCOUNTS 72
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-011
Subject: MaryLee Allen Promoting Safe and Stable Families Program and Stephanie
Tubbs Jones Child Welfare Services Program - Earmarking
Federal Agency: U.S. Department of Health and Human Services
Federal Programs: MaryLee Allen Promoting Safe and Stable Families Program,
Stephanie Tubbs Jones Child Welfare Services Program
CFDA Numbers: 93.556, 93.645
Federal Award Numbers and Years (or Other Identifying Numbers): 1001INFPSS, 1101INFPCV,
1101INFPSS, 1201INFPSS,
1301INFPSS, 1401INFPSS,
1501INFPSS, 1601INFPSS,
1701INFPSS, 1801INFPSS,
0901INCWSS, 1001INCWSS,
1101INCWSS, 1201INCWSS,
1301INCWSS, 1401INCWSS
Compliance Requirement: Earmarking
Audit Findings: Significant Deficiency, Other Matters
Condition and Context
Management of the Department of Child Services (DCS) had not established an effective internal
control system related to the grant agreement and the Earmarking compliance requirement. Internal con-
trols were not in place to ensure the maximum 10 percent administrative expenditure cap was not exceeded
each federal fiscal year for both federal programs from 2009 through 2018.
During the course of 2009 through 2018, the DCS incorrectly classified administrative expenditures
as program expenditures for the two programs. This caused the administrative expenditures to be under-
reported to the Department of Health and Human Services. Once expenditures were re-classified and
totaled, the DCS exceeded the maximum 10 percent administrative expenditure cap for several of the fed-
eral fiscal years during the time frame noted. Below are the amounts of overspent administrative expendi-
tures by grant year for each individual federal program.
CFDA 93.556 Overspent Administrative Expenditure Amounts:
Federal 10% Overspent
Award Admin Actual Admin Admin
Project Amount Allowance Expenditures Amount
502IVB2FPSS_F10 $ 7,213,920 $ 721,392 $ 1,208,453 $ 487,061
502IVB2_FPCVF11 424,621 42,462 47,652 5,190
502IVB2_FPSSF11 6,604,332 660,433 1,433,403 772,970
502IVB2_FPSSF12 6,552,150 655,215 1,979,718 1,324,503
502IVB2_FPSSF13 6,038,541 603,854 1,593,937 990,083
502IVB2_FPSSF14 5,910,166 591,017 1,008,833 417,816
502IVB2_FPSSF15 5,908,388 590,839 1,181,678 590,839
502IVB2_FPSSF16 5,876,321 587,632 1,175,264 587,632
502IVB2_FPSSF17 5,762,779 576,278 1,149,934 573,656
502IVB2_FPSSF18 5,497,776 549,778 1,099,555 549,777
Total $ 6,299,528
INDIANA STATE BOARD OF ACCOUNTS 73
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
CFDA 93.645 Overspent Administrative Expenditure Amounts:
Federal 10% Overspent
Award Admin Actual Admin Admin
Project Amount Allowance Expenditures Amount
502IVB1_CWSSF09 $ 6,009,616 $ 600,962 $ 841,537 $ 240,575
502IVB1_CWSSF10 6,253,402 625,340 803,482 178,142
502IVB1_CWSSF11 6,253,205 625,321 1,028,922 403,602
502IVB1_CWSSF12 6,780,063 678,006 930,547 252,541
502IVB1_CWSSF13 6,309,324 630,932 986,239 355,307
502IVB1_CWSSF14 6,506,901 650,690 1,092,029 441,339
Total $ 1,871,505
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
42 USC 629b(a) states in part:
"A State plan meets the requirements of this subsection if the plan- . . .
(4) contains assurances that not more than 10 percent of expenditures under the plan for
any fiscal year with respect to which the State is eligible for payment under section
629d of this title for the fiscal year shall be for administrative costs, and that the
remaining expenditures shall be for programs of family preservation services,
community-based family support services, time-limited family reunification services,
and adoption promotion and support services, with significant portions of such expendi-
tures for each such program; . . ."
42 USC 624(e) states:
"A payment may not be made to a State under this section with respect to expenditures during
a fiscal year for administrative costs, to the extent that the total amount of the expenditures
exceeds 10 percent of the total expenditures of the State during the fiscal year for activities
funded from amounts provided under this subpart."
INDIANA STATE BOARD OF ACCOUNTS 74
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Cause
Management of the DCS did not establish an effective system of internal controls related to the
Earmarking compliance requirement that would have prevented, or detected and corrected, noncompliance
in a timely manner.
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected, which could have resulted in loss of federal funds to the DCS.
Questioned Costs
There were $6,299,528 of costs we considered to be questioned costs for the MaryLee Allen
Promoting Safe and Stable Families Program (CFDA 93.556) and $1,871,505 of costs we considered to be
questioned costs for the Stephanie Tubbs Jones Child Welfare Services Program (CFDA 93.645).
Recommendation
We recommended that the management of the DCS establish internal controls related to the grant
agreement and the Earmarking compliance requirement to ensure that the 10 percent administrative
expenditure cap is not exceeded for both programs.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-012
Subject: Temporary Assistance for Needy Families (TANF) - Allowable Costs/Cost Principles
Federal Agency: U.S. Department of Health and Human Services
Federal Program: Temporary Assistance for Needy Families (TANF)
CFDA Number: 93.558
Federal Award Numbers and Years (or Other Identifying Numbers): 1202INTANF, 1502INTANF,
1601INTANF, 1701INTANF,
1801INTANF, 1901INTANF,
2001INTANF
Compliance Requirement: Allowable Costs/Cost Principles
Audit Findings: Material Weakness, Other Matters
Repeat Finding
This is a repeat finding from the immediately prior audit reports. The prior audit finding number
was 2019-011.
Condition and Context
Management of the Indiana Family and Social Services Administration (FSSA) and Indiana
Department of Child Services (DCS) had not established an effective internal control system related to the
grant agreement and the Allowable Costs/Cost Principles compliance requirement. Internal controls during
the audit period were not effectively implemented for several TANF sub-programs, and indirect costs were
charged to the federal program which were not allowable.
INDIANA STATE BOARD OF ACCOUNTS 75
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
DCS
The DCS managed a group of TANF sub-programs designed to accomplish the TANF program
purpose 3, of preventing and reducing the incidence of out-of-wedlock pregnancies, and the
TANF program purpose 4, encouraging the formation and maintenance of two-parent families.
In response to a prior finding over inadequate review and approval of invoices, the DCS imple-
mented a new process for reviewing and approving invoices associated with these programs.
The new process required all vendors to upload detail invoice documentation into the DCS
KidTraks system before payment. The DCS also created a centralized department to review
and approve all uploaded invoices to ensure costs were allowable prior to payment. Although
the new process resolved the issue of inadequate review, a control issue was identified; the
KidTraks system process flow that documented the initiator and approver for each invoice was
bypassed for invoice approvals beginning in December 2019. According to the DCS, the review
process occurred, but there was no tangible evidence of the review during the last six months
of the audit period.
Additionally, for the first six months of the audit period, the vendor requirement to upload de-
tailed invoices was not in effect, and supporting documentation was not consistently retained.
For 7 of the 103 claims tested, no supporting documentation was provided for audit. The total
amount of these 7 claims totaled $1,548. These 7 claims all were from the last six months of
the audit period.
The DCS also managed the Healthy Families program which received funding through the
TANF grant. The Healthy Families services were provided by a DCS contracted vendor. The
DCS designed control to monitor the client level detail invoices for the Healthy Families pro-
gram was not performed for nine of the twelve months of the audit period.
FSSA
Management of the FSSA had not developed an adequate system of internal controls that
segregated key functions, including the review of documentation such as itemized invoices, or
individual client's claim for the TANF funded "Early Intervention-First Steps" sub-program. The
FSSA staff reviewed summary level spreadsheets, but had no process in place to monitor
invoices of client level detail to confirm whether costs were allowable and appropriately
charged.
Management of the FSSA had not developed an adequate system of internal controls in relation
to the allocation of indirect costs. The FSSA utilized a Public Assistance Cost Allocation Plan
(PACAP), approved by the U.S. Health and Human Service agency (HHS), to charge indirect
costs to the TANF grant. The FSSA had multiple Memorandums of Understandings with other
Indiana state agencies to perform services related to the TANF grant. The indirect costs asso-
ciated with the TANF expenses of these other state agencies were not included in the FSSA's
PACAP. The FSSA allowed one of the state agencies to charge indirect costs to the TANF
grant using that agency's U.S. Department of Labor approved indirect cost rate of 14.16
percent. No evidence was provided that the HHS approved additional indirect costs, outside
of the PACAP agreement, to be charged to the TANF grant. The FSSA allowed the other state
agency to charge $77,908 in indirect costs to the TANF grant during the audit period.
INDIANA STATE BOARD OF ACCOUNTS 76
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
2 CFR 200.403 states:
"Except where otherwise authorized by statute, costs must meet the following general criteria
in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allo-
cable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal
award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally
financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a Federal award as
a direct cost if any other cost incurred for the same purpose in like circumstances has been
allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP),
except, for state and local governments and Indian tribes only, as otherwise provided for
in this part.
(f) Not be included as a cost or used to meet cost sharing or matching requirements of
any other federally-financed program in either the current or a prior period. See also
§ 75.306(b).
(g) Be adequately documented. See also §§ 75.300 through 75.309."
INDIANA STATE BOARD OF ACCOUNTS 77
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
45 CFR 75, Appendix VI, Section A states:
"Federally-financed programs administered by state public assistance agencies are funded
predominately by the Department of Health and Human Services (HHS). In support of its stew-
ardship requirements, HHS has published requirements for the development, documentation,
submission, negotiation, and approval of public assistance cost allocation plans in Subpart E
of 45 CFR Part 95. All administrative costs (direct and indirect) are normally charged to Federal
awards by implementing the public assistance cost allocation plan. This Appendix extends
these requirements to all Federal agencies whose programs are administered by a state public
assistance agency. Major federally-financed programs typically administered by state public
assistance agencies include: Temporary Aid to Needy Families (TANF), Medicaid, Food
Stamps, Child Support Enforcement, Adoption Assistance and Foster Care, and Social
Services Block Grant."
Cause
Management of the FSSA had not established an effective system of internal controls related to
the Allowable Costs/Cost Principles compliance requirement that would have prevented, or detected and
corrected, noncompliance.
Effect
The failure to establish internal controls enabled noncompliance to go undetected which could have
resulted in the loss of federal funds to the state agencies.
Questioned Costs
There were $79,456 of costs we considered to be questioned costs as described in the Condition
and Context.
Recommendation
We recommended that management of the FSSA and the DCS establish internal controls related
to the grant agreement and the Allowable Costs/Cost Principles compliance requirement to ensure expendi-
tures are only charged for costs that are allowable and supported by proper client level invoice documen-
tation. Additionally, we recommended that the management of the FSSA ensures that the allocation of
indirect costs complies with the public assistance cost allocation agreement.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Auditor's Response
The documentation shared with the State Board of Accounts referenced 45 CFR Part 75.414(c)(1)
- Indirect (F&A) Costs, Federal Agency Acceptance of Negotiated Indirect Cost Rates. The SBOA
interpreted this section to refer to a separate indirect cost rate proposal being utilized in lieu of an indirect
cost rate proposal that was previously approved by the federal grantor agency. However, in this case,
indirect costs were applied to the TANF federal program through an approved Public Assistance Cost
Allocation Plan (PACAP). The additional indirect costs applied to the TANF program noted in the finding
utilized an indirect cost rate proposal which is a different indirect cost methodology than a PACAP and was
not approved by the FSSA's federal grantor agency prior to charges being applied to the TANF federal
program during the audit period.
INDIANA STATE BOARD OF ACCOUNTS 78
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-013
Subject: Temporary Assistance for Needy Families (TANF) - Reporting
Federal Agency: U.S. Department of Health and Human Services
Federal Program: Temporary Assistance for Needy Families (TANF)
CFDA Number: 93.558
Federal Award Numbers and Years (or Other Identifying Numbers): 1202INTANF, 1502INTANF,
1601INTANF, 1701INTANF,
1801INTANF, 1901INTANF,
2001INTANF
Compliance Requirement: Reporting
Audit Findings: Material Weakness, Other Matters
Repeat Finding
This is a repeat finding from the immediately prior audit reports. The prior audit finding number
was 2019-013.
Condition and Context
Management of the Indiana Family and Social Services Administration (FSSA) had not established
an effective internal control system related to the grant agreement and the Reporting compliance
requirement. Material errors were identified in the ACF-199 TANF Data Report and the ACF-209 TANF
SSP-MOE Data Report that could have been prevented, or detected and corrected, had proper internal
controls been in place.
ACF-199 TANF Data Report
Eight of the forty cases tested from the population of families that were considered "Work
Eligible" and "Non-Work Eligible" reported one or more hours of unsubsidized employment for
the report period. Of those eight cases, one case did not have supporting documentation
retained for audit.
ACF-209 TANF SSP-MOE Data Report
Twenty-six of the forty cases tested from the population of families that were considered "Work
Eligible" and "Non-Work Eligible" reported one or more hours of unsubsidized employment for
the report period. Of those twenty-six cases, eighteen cases did not have supporting documen-
tation retained for audit.
Additionally, in Section 1 of the report under Family Level Data, two of the forty cases tested
were not supported by the unit's records for the subsidized childcare data.
INDIANA STATE BOARD OF ACCOUNTS 79
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
45 CFR section 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
45 CFR section 265.7 states in part:
"(a) Each State's quarterly reports (the TANF Data Report, the TANF Financial Report (or
Territorial Financial Report), and the SSP-MOE Data Report) must be complete and accurate
and filed by the due date.
(b) For a disaggregated data report, 'a complete and accurate report' means that:
(1) The reported data accurately reflect information available to the State in case records,
financial records, and automated data systems, and include correction of the quarterly data
by the end of the fiscal year reporting period; . . ."
Cause
Management of the FSSA did not develop an effective system of internal controls related to the
Reporting compliance requirement that would have prevented, or detected and corrected, noncompliance.
Effect
The failure to establish an effective internal control system enabled noncompliance to go unde-
tected. Noncompliance with the grant agreement or the compliance requirement could have resulted in the
loss of federal funds to FSSA.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the FSSA establish internal controls related to the grant
agreement and the Reporting compliance requirement.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
INDIANA STATE BOARD OF ACCOUNTS 80
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-014
Subject: Temporary Assistance for Needy Families (TANF) - Special
Test and Provision - Child Support Non-Cooperation
Federal Agency: U.S. Department of Health and Human Services
Federal Program: Temporary Assistance for Needy Families (TANF)
CFDA Number: 93.558
Federal Award Numbers and Years (or Other Identifying Numbers): 1202INTANF, 1502INTANF,
1601INTANF, 1701INTANF,
1801INTANF, 1901INTANF,
2001INTANF
Compliance Requirement: Special Test and Provision - Child Support Non-Cooperation
Audit Findings: Material Weakness, Modified Opinion
Repeat Finding
This is a repeat finding from the immediately prior audit report. The prior audit finding number was
2019-015.
Condition and Context
Management of the Family and Social Services Administration (FSSA) had not established an
effective internal control system related to the grant agreements and the Special Test and Provision - Child
Support Non-Cooperation compliance requirement. Clients' TANF - Cash Assistance benefits were not
properly discontinued for clients who were not cooperating with the child support requirements.
Five of the forty cases tested did not properly discontinue the Cash Assistance benefits for clients
who were not cooperating with the child support requirements. All five of the noncompliant cases were the
result of an issue with the nightly interface between the Indiana Support Enforcement Tracking System
(ISETS) and the FSSA system, Indiana Client Eligibility System (ICES). In these cases, the ISETS
documented that a non-cooperation notice had been sent to the ICES, but the ICES did not receive the
notice; therefore, the clients' benefits were either not discontinued or not discontinued timely.
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
45 CFR 264.30 states in part:
"(a) . . .
(1) Referred individuals must cooperate in establishing paternity and in establishing,
modifying, or enforcing a support order with respect to the child.
INDIANA STATE BOARD OF ACCOUNTS 81
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
(b) If the IV-D agency determines that an individual is not cooperating, and the individual
does not qualify for a good cause or other exception established by the State agency
responsible for making good cause determinations in accordance with section 454(29) of
the Act or for a good cause domestic violence waiver granted in accordance with 260.52
of this chapter, then the IV-D agency must notify the IV-A agency promptly.
(c) The IV-A agency must then take appropriate action by:
(1) Deducting from the assistance that would otherwise be provided to the family of
the individual an amount equal to not less than 25 percent of the amount of such
assistance; or
(2) Denying the family any assistance under the program."
Cause
Management of the FSSA had not established an effective system of internal controls related to
the Special Test and Provision - Child Support Non-Cooperation compliance requirement that would have
prevented, or detected and corrected, material noncompliance. Additionally, there was an issue with the
nightly interface between the Indiana Support Enforcement Tracking System (ISETS) and the FSSA
system, Indiana Client Eligibility System (ICES). The ISETS documented that a non-cooperation notice
had been sent to the ICES, but the ICES did not receive the notice.
Effect
The failure to establish internal controls enabled material noncompliance to go undetected, which
could have resulted in the loss of federal funds to the FSSA.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the FSSA establish internal controls related to the grant
agreement and Special Test and Provision - Child Support Non-Cooperation compliance requirement to
ensure the two systems are properly interfacing, and if a non-cooperation notice is received, benefits are
properly reduced or discontinued timely.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Auditor's Response
The State Board of Accounts recognized that a new system was implemented during the audit
period; however, the ICES system was still in place for over half of the audit period. The interface problems
between the ISETS and the ICES system caused the noncompliance.
INDIANA STATE BOARD OF ACCOUNTS 82
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-015
Subject: Temporary Assistance for Needy Families (TANF) - Special Test and
Provision - Penalty for Failure to Comply with Work Verification Plan
Federal Agency: U.S. Department of Health and Human Services
Federal Program: Temporary Assistance of Needy Families (TANF)
CFDA Number: 93.558
Federal Award Numbers and Years (or Other Identifying Numbers): 1202INTANF, 1502INTANF,
1601INTANF, 1701INTANF,
1801INTANF, 1901INTANF,
2001INTANF
Compliance Requirement: Special Test and Provision - Penalty for Failure
to Comply with Work Verification Plan
Audit Findings: Material Weakness, Modified Opinion
Repeat Finding
This is a repeat finding from the immediately prior audit reports. The prior audit finding number
was 2019-016.
Condition and Context
Management of the Family and Social Services Administration (FSSA) had not established an
effective internal control system related to the grant agreement and the Special Test and Provision - Penalty
for Failure to Comply with Work Verification Plan compliance requirement. We identified instances where
the required documentation to support the average unsubsidized employment reported as a part of the
Work Participation Rate was not maintained by the FSSA.
Ten of forty cases of clients required to participate and comply with a work verification plan that
were tested were identified as being noncompliant with the TANF Special Test and Provision - Penalty for
Failure to Comply with Work Verification Plan compliance requirement. Five of the ten noncompliant cases
did not contain adequate documentation to support the number of average unsubsidized employment hours
reported as worked by the client. For the other five noncompliant cases, the records for unsubsidized
employment provided for audit did not match hours of unsubsidized employment reported to the federal
government. The lack of documentation retained in these cases caused the FSSA to incorrectly calculate
and report the State's work participation rate.
Criteria
OMB Circular A-133, Subpart C, .300 states in part:
"The auditee shall: . . .
(b) Maintain internal control over Federal programs that provides reasonable assurance
that the auditee is managing Federal awards in compliance with laws, regulations, and the
provisions of contracts or grant agreements that could have a material effect on each of its
Federal programs. . . ."
INDIANA STATE BOARD OF ACCOUNTS 83
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
45 CFR 261.61 states in part:
"(a) A State must support each individual's hours of participation through documentation in the
case file. In accordance with 261.62, a State must describe in its Work Verification Plan the
documentation it uses to verify hours of participation in each activity.
(b) For an employed individual, the documentation may consist of, but is not limited to pay
stubs, employer reports, or time and attendance records substantiating hours of participation.
A State may presume that an employed individual participated for the total number of hours for
which that individual was paid.
(c) The State must document all hours of participation in an activity; however, if a State is
reporting projected hours of actual employment in accordance with 261.60(c), it need only doc-
ument the hours on which it bases the project.
(d) For an individual who is self-employed, the documentation must comport with standards
set forth in the State's approved Work Verification Plan. Self-reporting by a participant without
additional verification is not sufficient documentation.
(e) For an individual who is not employed, the documentation for substantiating hours of
participation may consist of, but is not limited to, time sheets, service provider attendance
records, or school attendance records. For homework time, the State must also document the
homework or study expectations of the educational program."
Cause
Management of the FSSA had not established an effective system of internal controls related to
the Special Test and Provision - Penalty for Failure to Comply with Work Verification Plan compliance
requirement, which would have prevented, or detected and corrected, material noncompliance.
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected. Noncompliance with the grant agreement or the compliance requirement could have resulted
in the loss of federal funds to the FSSA.
Questioned Costs
There were no questioned costs identified.
INDIANA STATE BOARD OF ACCOUNTS 84
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Recommendation
We recommended that the management of the FSSA establish internal controls related to the grant
agreement and the Special Test and Provision - Penalty for Failure to Comply with Work Verification Plan
compliance requirement.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Auditor's Response
The State Board of Accounts (SBOA) inquired with Data Warehouse staff within the FSSA and
provided detail case documentation for each of the ten cases that were noted as errors. The FSSA staff
responded and were unable to provide documentation that supported the hours reported. The SBOA
believed that sufficient opportunity was provided to the FSSA to locate and provide the documentation
requested.
FINDING 2020-016
Subject: Rehabilitation Services Vocational Rehabilitation Grants
to States - Matching, Level of Effort, Earmarking
Federal Agency: U.S. Department of Education
Federal Program: Rehabilitation Services Vocational Rehabilitation Grants to States
CFDA Number: 84.126
Federal Award Numbers and Years (or Other Identifying Numbers): H126A180019-18A,
H126A190019-19A,
H126A190019-20B
Compliance Requirement: Matching, Level of Effort, Earmarking
Audit Findings: Material Weakness, Modified Opinion
Repeat Finding
This is a repeat finding from the immediate prior audit report. The prior year finding number was
2019-017.
Condition and Context
Management of the Indiana Family and Social Services Administration (FSSA) had not established
an effective internal control system related to the grant agreement and the Matching, Level of Effort,
Earmarking compliance requirement. The FSSA was required to reserve and expend at least 15 percent
of its Vocational Rehabilitation (VR) allotment for pre-employment services. Although the FSSA did
properly reserve the appropriate percentage, the agency failed to expend at least 15 percent of its VR
allotment under Section 110(a) of the Act for the provision of pre-employment transition services to students
with disabilities who are eligible, or potentially eligible, for VR services.
Although the FSSA has almost doubled the percent of expenditures for pre-employment services
as compared to the prior year, for the Federal Fiscal Year (FFY) 2018 grant, which closed during the audit
period, the agency expended 7.9 percent of the award for pre-employment transition services. For FFY
2019 and 2020 grants, both of which still remained open as of the close of the audit period, the FSSA had
only expended 6.6 percent and 0.1 percent, respectively, of the total grant allocation for pre-employment
transition services.
INDIANA STATE BOARD OF ACCOUNTS 85
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO)."
34 CFR 361.48 states in part:
"(a) Pre-employment transition services. Each State must ensure that the designated State
unit, in collaboration with the local educational agencies involved, provide, or arrange for the
provision of, pre-employment transition services for all students with disabilities, as defined in
§ 361.5(c)(51), in need of such services, without regard to the type of disability, from Federal
funds reserved in accordance with § 361.65, and any funds made available from State, local,
or private funding sources. Funds reserved and made available may be used for the required,
authorized, and pre-employment transition coordination activities under paragraphs (2), (3) and
(4) of this section. . . ."
34 CFR 361.65(a) states:
"Allotment.
(1) The allotment of Federal funds for vocational rehabilitation services for each State is
computed in accordance with the requirements of section 110 of the Act, and payments
are made to the State on a quarterly basis, unless some other period is established by
the Secretary.
(2) If the vocational rehabilitation services portion of the Unified or Combined State Plan
designates one State agency to administer, or supervise the administration of, the part
of the plan under which vocational rehabilitation services are provided for individuals
who are blind and another State agency to administer the rest of the plan, the division
of the State's allotment is a matter for State determination.
(3) Reservation for pre-employment transition services.
(i) Pursuant to section 110(d) of the Act, the State must reserve at least 15 percent
of the State's allotment, received in accordance with section 110(a) of the Act for the
provision of pre-employment transition services, as described in § 361.48(a) of this
part.
INDIANA STATE BOARD OF ACCOUNTS 86
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
(ii) The funds reserved in accordance with paragraph (a)(3)(i) of this section—
(A) Must only be used for pre-employment transition services specified in
§ 361.48(a); and
(B) Must not be used to pay for administrative costs, (as defined in § 361.5(c)(2))
associated with the provision of such services or any other vocational
rehabilitation services."
Cause
Management of the FSSA had not established a system of internal controls, related to the Matching,
Level of Effort, Earmarking compliance requirement, which would have prevented, or detected and
corrected, noncompliance.
Effect
The failure to establish internal controls enabled material noncompliance to go undetected, which
could result in the loss of federal funds to the FSSA.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the FSSA establish internal controls related to the grant
agreement and the Matching, Level of Effort, Earmarking compliance requirement to ensure that the
earmarking requirements are met.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-017
Subject: Medical Assistance Program (Medicaid) and Children's
Health Insurance Program (CHIP) - Eligibility
Federal Agency: Department of Health and Human Services
Federal Programs: Medical Assistance Program (Medicaid),
Children's Health Insurance Program (CHIP)
CFDA Numbers: 93.778 (Medicaid), 93.767 (CHIP)
Federal Award Numbers and Years (or Other Identifying Numbers):
Medicaid: 2005INSMAP, 1705IN5MAP, 1805IN5MAP, 1905IN5MAP,
1905INIMPL, 1905ININCT, 1905IN50001, Estimate
CHIP: 1805IN5021, 1905IN5021, Estimate
Compliance Requirement: Eligibility
Audit Findings: Material Weakness, Other Matters
INDIANA STATE BOARD OF ACCOUNTS 87
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Repeat Finding
This is a repeat finding from the immediate prior year. The prior year finding number was
2019-018.
Condition and Context
Management of the Family and Social Services Administration (FSSA) had not established an
effective internal control system related to the grant agreement and the Eligibility compliance requirement.
We identified instances where Medicaid and CHIP benefits were provided to clients who were not properly
determined to be eligible to receive assistance.
Medicaid
Eight of eighty cases tested for Medicaid had instances of a lack of segregation of duties and/or
noncompliance identified as described below.
Three cases did not have a proper segregation of duties. Segregation of duties would
have served to ensure that there was oversight and review to prevent, or detect and
correct, noncompliance, and it would help to prevent fraud or theft, as it would require
collusion of at least two people.
o Two cases were initiated and authorized in the Indiana Eligibility Determination
Services System (IEDSS) by the same State Eligibility Consultant (SEC).
o One case was input by an employee of the Department of Child Services but was
not reviewed and approved in IEDSS by a separate individual.
Four cases did not have an application on file to support the eligibility period audited.
42 CFR 435.907 required that the agency must accept a signed application from the
applicant to establish eligibility.
One case did not have a proper segregation of duties. It was initiated and authorized
in the IEDSS by the same SEC and also did not contain sufficient evidence to support
verification of an individual's U.S. citizenship status prior to the authorization of full
health coverage benefits on behalf of that individual. 42 CFR 435.406 required that
the agency must verify the declaration of citizenship or satisfactory immigration status.
CHIP
Three of the eighty cases tested for CHIP had instances of noncompliance identified as
described below.
Two cases were initiated and authorized in the IEDSS by the same SEC.
One case did not contain sufficient evidence to support the wage income verification
of a MAGI-based individual, and, hence, financial eligibility, through an electronic
service or via hard copy earned income documentation from a third-party source prior
to authorization of full health coverage benefits on behalf of that individual. 42 CFR
435.948 required that the agency must verify the financial eligibility of an individual
from other agencies in the State and other States and Federal programs to the extent
the agency determines such information is useful. Furthermore, if an electronic service
is established, the agency must obtain the information through such service.
INDIANA STATE BOARD OF ACCOUNTS 88
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
42 CFR 435.907 states in part:
"(a) Basis and implementation. In accordance with section 1413(b)(1)(A) of the Affordable
Care Act, the agency must accept an application from the applicant, an adult who is in the
applicant's household, as defined in § 435.603(f), or family, as defined in section 36B(d)(1) of
the Code, an authorized representative, or if the applicant is a minor or incapacitated, someone
acting responsibly for the applicant, and any documentation required to establish eligibility . . .
(f) The agency must require that all initial applications are signed under penalty of perjury.
Electronic, including telephonically recorded, signatures and handwritten signatures trans-
mitted via any other electronic transmission must be accepted. . . ."
42 CFR 435.406 states in part:
"(a) The agency must provide Medicaid to otherwise eligible individuals who are-
(1) Citizens and nationals of the United States, provided that-
(i) The individual has made a declaration of United States citizenship as defined in
§ 435.4, or an individual described in paragraph (a)(3) of this section has made such
declaration on the individual's behalf, and as such status is verified in accordance with
paragraph (c) of this section; and . . .
(c) The agency must verify the declaration of citizenship or satisfactory immigration status
under paragraph (a)(1) or (2) of this section in accordance with § 435.956."
42 CFR 457.380(d) states:
"Income. If the State does not accept self-attestation of income, the State must verify the
income of an individual by using the data sources and following standards and procedures for
verification of financial eligibility consistent with § 435.945(a), § 435.948 and § 435.952 of this
chapter."
42 CFR 435.948 states in part:
"(a) The agency must in accordance with this section request the following information relating
to financial eligibility from other agencies in the State and other States and Federal programs
to the extent the agency determines such information is useful to verifying the financial eligibility
of an individual:
INDIANA STATE BOARD OF ACCOUNTS 89
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
(1) Information related to wages, net earnings from self-employment, unearned income
and resources from the State Wage Information Collection Agency (SWICA), the
Internal Revenue Service (IRS), the Social Security Administration (SSA), the agencies
administering the State unemployment compensation laws, the State-administered
supplementary payment programs under section 1616(a) of the Act, and any State
program administered under a plan approved under Titles I, X, XIV, or XVI of the Act;
...
(b) To the extent that the information identified in paragraph (a) of this section is available
through the electronic service established in accordance with § 435.949 of this subpart, the
agency must obtain the information through such service. . . ."
42 CFR 435.914(a) states: "The agency must include in each applicant's case record facts to
support the agency's decision on his application."
Cause
Management of the FSSA had not established an effective system of internal controls related to
the Eligibility compliance requirement, which would have prevented, or detected and corrected, material
noncompliance.
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected. Noncompliance with the grant agreement or compliance requirement could have resulted in
the loss of federal funds to the FSSA.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the FSSA establish internal controls related to the grant
agreement and the Eligibility compliance requirement.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Auditor's Response
The State Board of Accounts (SBOA) recognizes that the legacy eligibility case management
system (ICES), was decommissioned in September 2020. However, this system was still in use for the
entire duration of the audit period of July 1, 2019 to June 30, 2020. Furthermore, in accordance with
42 CFR 431.17, documentation to support eligibility determinations must be retained, regardless of how or
where this documentation is retained by the auditee. In addition, with respect to internal controls, the FSSA
is responsible to implement proper internal controls over the Medicaid Cluster or CHIP federal programs,
not the SBOA as the auditing agency. Proper internal controls must be implemented by the auditee to
provide reasonable assurance that the FSSA maintains compliance with the compliance requirements
applicable to the federal programs that they administer.
INDIANA STATE BOARD OF ACCOUNTS 90
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-018
Subject: Medical Assistance Program (Medicaid) and Children's Health Insurance
Program (CHIP) - Special Test and Provision - Refunding of Federal
Share of Medicaid/CHIP Overpayments to Providers
Federal Agency: Department of Health and Human Services
Federal Programs: Medical Assistance Program (Medicaid), COVID-19 - Medical Assistance
Program (Medicaid), Children's Health Insurance Program (CHIP),
COVID-19 - Children's Health Insurance Program (CHIP)
CFDA Numbers: 93.778 (Medicaid), 93.767 (CHIP)
Federal Award Numbers and Years (or Other Identifying Numbers):
Medicaid: 1905ININCT, 1905IN50001, Estimate
CHIP: 1905IN5021, Estimate
Compliance Requirement: Special Test and Provision - Refunding of Federal
Share of Medicaid/CHIP Overpayments to Providers
Audit Findings: Material Weakness, Other Matters
Condition and Context
Management of the Family and Social Services Administration (FSSA) had not established an
effective internal control system related to the grant agreement and the Special Test and Provision -
Refunding of Federal Share of Medicaid/CHIP Overpayments to Providers compliance requirement. We
identified instances where the Medicaid and CHIP calculated overpayments were not appropriately re-
covered from the Provider.
Five hundred and eighty-two identified and reported overpayments were reviewed, five hundred
and seven related to Medicaid, and seventy-five related to CHIP. Forty-eight of the identified overpayments
recovered did not tie to the calculated overpayment amount. The FSSA maintained a Collections Tracking
Log during the audit period. However, inquiry with management revealed that the agency had not
performed any procedures to verify the completeness and accuracy of the amounts on the tracking log
which were being reported to the FSSA by their Fraud, Waste, and Abuse Detection System (FADS) vendor.
These errors resulted in $108,252 more being recovered than was calculated, as detailed by program in
the table below.
Number of
Overpayments
Recovered That Did Overpayment Calculated
Not Tie to Calculation Recovered Overpayment Difference
Medical Assistance Program (Medicaid) 42 $ 1,168,428 $ 1,060,696 $ 107,732
Children's Health Insurance Program (CHIP) 6 37,774 37,254 520
Total 48 $ 1,206,202 $ 1,097,950 $ 108,252
Additionally, one identified overpayment was not fully recovered, nor reported as unrecovered in a
timely manner on the CMS-64 report.
INDIANA STATE BOARD OF ACCOUNTS 91
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
42 CFR 433.312 states in part:
"(a) Basic Rules.
(1) Except as provided in paragraph (b) of this section, the State Medicaid agency has 1
year from the date of discovery of an overpayment to a provider to recover or seek to
recover the overpayment before the Federal Share must be refunded to CMS.
(2) The State Medicaid agency must refund the Federal share of overpayments at the
end of the 1-year period following discovery in accordance with the requirements of
this subpart, whether or not the State has recovered the overpayment from the
provider.
(b) Exception. The agency is not required to refund the Federal share of an overpayment
made to a provider when the State is unable to recover the overpayment amount because the
provider has been determined bankrupt or out of business in accordance with § 433.318 . . ."
42 CFR 433.320 states in part:
"(a) Basic requirements.
(1) The agency must refund the Federal share of overpayments that are subject to
recovery to CMS through a credit on its Quarterly Statement of Expenditures (Form
CMS-64.)
(2) The agency must credit CMS with the Federal share of overpayments subject to
recovery on the earlier of –
(i) The Form CMS-64 submission due to CMS for the quarter in which the State
recovers the overpayment from the provider; or
(ii) The Form CMS-64 due to CMS for the quarter in which the 1-year period following
discovery, established in accordance with § 433.316, ends.
(3) A credit on the Form CMS-64 must be made whether or not the overpayment has
been recovered by the State from the provider.
INDIANA STATE BOARD OF ACCOUNTS 92
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
(4) If the State does not refund the Federal share of such overpayment as indicated in
paragraph (a)(2) of this section, the State will be liable for interest on the amount equal
to the Federal share of the non-recovered, non-refunded overpayment amount.
Interest during this period will be at the Current Value of Funds Rate (CVFR), and will
accrue beginning on the day after the end of the 1-year period following discovery
until the last day of the quarter for which the State submits a CMS-64 report refunding
the Federal share of the overpayment. . .
(h) Supporting reports. The agency must report the following information to support each
Quarterly Statement of Expenditures Form CMS-64:
(1) Amounts of overpayments not collected during the quarter but refunded because of
the expiration of the 1-year period following discovery;
(2) Upward and downward adjustments to amounts credited in previous quarters; . . ."
Cause
Management of the FSSA had not established an effective system of internal controls related to
the Special Test and Provision - Refunding of Federal Share of Medicaid/CHIP Overpayments to Providers
compliance requirement, which would have prevented, or detected and corrected, material noncompliance.
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected. Noncompliance with the grant agreement or the compliance requirement could have resulted
in the loss of federal funds to the FSSA.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the FSSA establish internal controls related to the grant
agreement and the Special Test and Provision - Refunding of Federal Share of Medicaid/CHIP
Overpayments to Providers compliance requirement.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
INDIANA STATE BOARD OF ACCOUNTS 93
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-019
Subject: Medical Assistance Program (Medicaid) - Special Test and
Provision - Medicaid National Correct Coding Initiative
Federal Agency: Department of Health and Human Services
Federal Programs: Medical Assistance Program (Medicaid), COVID-19 -
Medical Assistance Program (Medicaid)
CFDA Number: 93.778
Federal Award Numbers and Years (or Other Identifying Numbers): 1905ININCT, 1905IN50001,
Estimate
Compliance Requirement: Special Test and Provision - Medicaid National Correct Coding Initiative
Audit Findings: Material Weakness, Other Matters
Condition and Context
Management of the Family and Social Services Administration (FSSA) had not established an
effective internal control system related to the Special Test and Provision - Medicaid National Correct
Coding Initiative (NCCI) compliance requirement. Internal controls and confidentiality agreements with
contracted parties were not in place during the audit period.
Internal controls over the implementation of the quarterly NCCI edit files were designed but not
implemented during the audit period, increasing the risk of failure to prevent, or detect and correct, in a
timely manner any material noncompliance. Due to the lack of internal controls in place over the NCCI
compliance requirements, the FSSA failed to implement confidentiality agreements with contracted parties
as required by the Medicaid National Correct Coding Initiative Technical Guidance Manual sections 7.1.1
and 7.1.2.
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
The Medicaid National Correct Coding Initiative Technical Guidance Manual states in part:
"A state Medicaid agency may share these quarterly state Medicaid NCCI edit files which are
posted on the MII on the RISSNET portal with the contracted fiscal agent that processes its
fee-for service claims or with any of its contracted Medicaid managed-care entities that is using
the Medicaid NCCI methodologies in its processing of claims or encounter data, if appropriate
confidentiality agreements are in place. The state Medicaid agency, its fiscal agent, and its
managed-care entities may also share those files at that time with any contractor or
subcontractor (including, but not limited to, COTS software vendors) which is assisting with the
implementation of the state's Medicaid NCCI program in the processing of claims or encounter
data, only when appropriate confidentiality agreements are in place. The state Medicaid
agency need not have a direct contract with such vendors.
INDIANA STATE BOARD OF ACCOUNTS 94
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Information about quarterly changes in the Medicaid NCCI edit files which is posted in the
change-report files and which appear on the Medicaid NCCI webpage at the beginning of each
calendar quarter may not be released prior to this time.
Contracted Parties is defined as a fiscal agent that has a contract with the state Medicaid
agency for processing its claims, or any Medicaid managed care entities, its contractor or
subcontractor (including COTS software vendors) which assist with implementation of claims
processing or encounter data, and who must use these edit files for processing purposes."
(Medicaid National Correct Coding Initiative Technical Guidance Manual Section 7.1.1)
"At a minimum, the following elements must be included in the confidentiality agreements for
any contracted party using the Medicaid NCCI files posted on the MII:
Disclosure shall be limited to only those responsible for the implementation of the
quarterly state Medicaid NCCI edit files. Disclosure shall not be made prior to the start
of the new calendar quarter.
After the start of the new calendar quarter, a Contracted Party may disclose only non-
confidential information contained in the Medicaid NCCI edit files that is also available
to the general public found on the Medicaid NCCI webpage.
The Contracted Party agrees to use any non-public information from the quarterly state
Medicaid NCCI edit files only for any business purposes directly related to the imple-
mentation of the Medicaid NCCI methodologies in the particular state.
New, revised, or deleted Medicaid NCCI edits shall not be published or otherwise
shared with individuals, medical societies, or any other entities unless it is a Contracted
Party prior to the posting of the Medicaid NCCI edits on the Medicaid NCCI webpage.
Implementation of New, revised, or deleted Medicaid NCCI edits shall not occur prior
to the first day of the calendar quarter.
Only a state Medicaid agency has the discretion to release additional information for
selected individual edits or limited ranges of edits from the files posted on the MII.
State Medicaid agencies must impose penalties, up to and including loss of contract,
for violations of any confidentiality agreement relating to use of the MII edit files."
(Medicaid National Correct Coding Initiative Technical Guidance Manual Section 7.1.2)
Cause
Management of the FSSA had not established an effective system of internal controls related to
the Special Test and Provision - Medicaid National Correct Coding Initiative compliance requirement, which
would have prevented, or detected and corrected, material noncompliance.
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected. Noncompliance with the grant agreement or the compliance requirement could have resulted
in the loss of federal funds to the FSSA.
INDIANA STATE BOARD OF ACCOUNTS 95
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the FSSA establish controls related to the grant
agreement and the Special Test and Provision - Medicaid National Correct Coding Initiative compliance
requirement.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-020
Subject: Disability Insurance/SSI Cluster - Period of Performance
Federal Agency: Social Security Administration
Federal Programs: Social Security - Disability Insurance, Supplemental Security Income
CFDA Numbers: 96.001, 96.006
Federal Award Numbers and Years (or Other Identifying Numbers): 1504IND100, 1804IND100,
1904IND100, 2004IND100
Compliance Requirement: Period of Performance
Audit Findings: Material Weakness, Other Matters
Repeat Finding
This is a repeat finding from the immediate prior year. The prior year finding number was
2019-019.
Condition and Context
Management of the Indiana Family and Social Services Administration (FSSA) had not established
an effective internal control system related to the grant agreement and the Period of Performance
compliance requirement. Internal controls in place did not prevent, or detect and correct, noncompliance
with the Period of Performance compliance requirement for the Social Security - Disability Insurance and
Supplemental Security Income federal programs.
A contract for a new security system was signed on May 10, 2018, and effective on May 1, 2018,
in the amount of $232,498. The total amount of the contract was drawn down from the grant awarded to
the FSSA from the federal fiscal year 2015. The last day to obligate funds from that grant award was March
31, 2016. Additionally, seventy transactions as summarized in the table below were obligated before the
period of performance began.
Provider Invoices Utility Payments Totals
Award Number # of Transactions Amount # of Transactions Amount # of Transactions Amount
1804IND100 33 $ 464 - $ - 33 $ 464
1904IND100 31 973 - - 31 973
2004IND100 5 155 1 7,018 6 7,173
Totals 69 $ 1,592 1 $ 7,018 70 $ 8,610
INDIANA STATE BOARD OF ACCOUNTS 96
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO)."
POMS DI 39506.200(B)(1) states:
"An obligation is a financial or related transaction that creates a legal liability to pay. In most
cases, the actual disbursement of funds occurs after the obligation is made. An obligation can
be made in a variety of ways, such as placing an order, awarding a contract, receiving a service,
etc. which requires payment during a given period or in some future period. Obligations must
be based on a bona fide need for goods or services that exist within the Federal fiscal year
(October 1 through September 30) and must be made no later than six months after the close
of that fiscal year (March 30). The intent of this policy is to allow the DDS sufficient time to
incur the fiscal year obligation through State purchasing procedures when funding is authorized
late in the year. Obligations represent liabilities against obligational authority and include
payments for goods or services received and commitments to pay for goods or services
ordered.
Obligations result from:
Employing individuals (compensation of personnel for time devoted to SSA disability
programs);
Issuing travel authorizations (travel expenses incurred specifically for time devoted to
SSA disability programs);
Ordering services (e.g., consultative examinations, contractual services);
Ordering materials; and
Ordering equipment and making other approved capital expenditures.
Valid obligations should be supported by documents/records that describe the nature of the
obligations and support the amounts recorded."
POMS DI 39506.201(E)(4) states:
"Obligations for supplies, equipment, and other contractual services--including orders placed
and contracts awarded-- should be supported by a valid purchase order or other binding
agreement to pay for goods or services. Orders (and requisitions) should not be regarded as
issued if they have not been released by the State agency."
INDIANA STATE BOARD OF ACCOUNTS 97
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Cause
Management of the FSSA had not developed an effective system of internal controls related to the
Period of Performance compliance requirement, which could have prevented, or detected and corrected,
the noncompliance that occurred.
Effect
The failure to establish an effective internal control system enabled noncompliance to go unde-
tected. Noncompliance with the grant agreement or the compliance requirement could have resulted in the
loss of federal funds to the FSSA.
Questioned Costs
Questioned costs of $241,108 were identified, as described in the Condition and Context.
Recommendation
We recommended that the management of the FSSA establish internal controls related to the grant
agreement and the Period of Performance compliance requirement to ensure the expenditures are charged
to the appropriate grant within the period of performance.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Auditor's Response
It is the position of the State Board of Accounts that a Request for Information is not sufficient
documentation to support an obligation of funds. Obligations should be supported by a valid purchase
order or other binding agreement, such as a contract, to pay for goods or services which creates a legal
liability for the entity to pay. Documentation provided by the FSSA indicated that the contract for the new
security system was not effective until May 1, 2018, which was outside the period to obligate funds for the
FFY15 grant award.
FINDING 2020-021
Subject: WIC Special Supplemental Nutrition Program for Women, Infants, and Children - Eligibility
Federal Agency: U.S. Department of Agriculture
Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children
CFDA Number: 10.557
Federal Award Numbers and Years (or Other Identifying Numbers): 2IN70002-07, 2IN700002,
182IN012W5003, 192IN002W1003,
192IN002W1006, 192IN012W5003,
202IN002W1003, 202IN002W1006
Compliance Requirement: Eligibility
Audit Finding: Material Weakness
Condition and Context
Management of the Indiana State Department of Health (ISDH) had not properly designed and
implemented an effective internal control system related to the grant agreement and the Eligibility compli-
ance requirement.
INDIANA STATE BOARD OF ACCOUNTS 98
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
The WIC Local Clinic staff manually inputted the required client information into the MIS system
that automatically determined the eligibility of the client. Additionally, there was no system of controls in
place, including segregation of duties, that would have prevented, or detected and corrected, the WIC Local
Clinic staff from making human errors. Upon further inquiry with the ISDH management, the MIS system
did not retain any original documentation to support the information entered by the WIC Local agency staff.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
Cause
Management of the ISDH did not develop an effective system of internal controls related to the
Eligibility compliance requirement that would have prevented, or detected and corrected, material non-
compliance.
Effect
The failure to establish an effective internal control system could have enabled material noncom-
pliance to go undetected, which could have resulted in the loss of federal funds to the ISDH.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the ISDH establish internal controls, including segre-
gation of duties, related to the grant agreement and the Eligibility compliance requirement to ensure that
clients determined eligible are free of errors and prevent possible fraudulent activity.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
INDIANA STATE BOARD OF ACCOUNTS 99
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-022
Subject: WIC Special Supplemental Nutrition Program for Women,
Infants, and Children - Cash Management
Federal Agency: U.S. Department of Agriculture
Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children
CFDA Number: 10.557
Federal Award Numbers and Years (or Other Identifying Numbers): 2IN70002-07, 2IN700002,
182IN012W5003, 192IN002W1003,
192IN002W1006, 192IN012W5003,
202IN002W1003, 202IN002W1006
Compliance Requirement: Cash Management
Audit Findings: Material Weakness, Modified Opinion
Condition and Context
Management of the Indiana State Department of Health (ISDH) had not properly designed an
effective internal control system related the grant agreement and the Cash Management requirement.
Internal controls in place were not effective over cash management to ensure that rebates were netted
against WIC expenditures prior to requesting reimbursement.
In a sample of three cash draws, all three failed to net rebate amounts against the total expenditures
that were being requested. The ISDH confirmed they were not, on a timely basis, netting the rebates
received prior to requesting expense reimbursement. Additional testing was performed over the 2019
award that closed during the audit period. Total federal expenditures, after reducing by the rebates
received, were $3,031,295 less than total federal cash draws. The ISDH subsequently corrected the
overdraw of federal funds from the 2019 grant.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
31 CFR 205.11 states in part:
"(b) A State and a Federal Program Agency must limit the amount of funds transferred to the
minimum required to meet a State's actual and immediate cash needs."
Cause
Management of the ISDH had not developed an effective system of internal controls related to the
Cash Management compliance requirement, which would have prevented, or detected and corrected,
material noncompliance.
INDIANA STATE BOARD OF ACCOUNTS 100
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected. Noncompliance with the grant agreement or the compliance requirement could have resulted
in the loss of federal funds to the ISDH.
Questioned Costs
Due to not netting rebates against the expenditures, there were $3,031,295 of costs we consider
to be questioned costs.
Recommendation
We recommended that the management of the ISDH establish internal controls related to the grant
agreement and the Cash Management compliance requirement.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-023
Subject: WIC Special Supplemental Nutrition Program for Women,
Infants, and Children - Period of Performance
Federal Agency: U.S. Department of Agriculture
Federal Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children
CFDA Number: 10.557
Federal Award Numbers and Years (or Other Identifying Numbers): 2IN70002-07, 2IN700002,
182IN012W5003, 192IN002W1003,
192IN002W1006, 192IN012W5003,
202IN002W1003, 202IN002W1006
Compliance Requirement: Period of Performance
Audit Findings: Material Weakness, Modified Opinion
Condition and Context
Management of the Indiana State Department of Health (ISDH) had not properly designed an
effective internal control system related to the grant agreement and the Period of Performance compliance
requirement. Internal controls in place over the Period of Performance compliance requirement lacked the
ability to ensure that federal expenditures were being posted to the proper award during the period funds
were designated. The ISDH charged expenses totaling $648,747 which were incurred outside the grant's
period of performance.
For federal awards with performance period ending dates during the audit period, transactions for
costs recorded during the latter part and after the period of performance were tested. Four of the twenty-
five transactions tested had costs totaling $78,004 charged to the FFY19 grant that were for services
incurred after the end of the period of performance and were not authorized by the federal awarding agency.
For federal awards with performance period ending dates during the audit period, transactions for
costs for which the obligation had not been paid for as of the end of the period of performance were tested.
One of the twenty-five transactions tested had costs totaling $76 charged to a FFY19 grant that were for
services incurred after the end of the period of performance and were not authorized by the federal awarding
agency.
INDIANA STATE BOARD OF ACCOUNTS 101
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
The last test was for adjustment entries where transactions were tested to ensure that the move-
ment of expenditures were within the period of performance for the award to which they were adjusted.
Eight of the twenty-five transactions tested had costs totaling $570,667 charged to a grant that were for
services incurred outside of the period of performance and were not authorized by the federal awarding
agency.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
2 CFR 200.309 states:
"A non-Federal entity may charge to the Federal award only allowable costs incurred during
the period of performance (except as described in § 200.461 Publication and printing costs)
and any costs incurred before the Federal awarding agency or pass-through entity made the
Federal award that were authorized by the Federal awarding agency or pass-through entity."
Cause
Management of the ISDH did not develop a system of internal controls related to the Period of
Performance compliance requirement, which would have prevented, or detected and corrected, material
noncompliance.
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected. Noncompliance with the grant agreement or the compliance requirement could have resulted
in the loss of federal funds to the ISDH.
Questioned Costs
There were $648,747 of costs we consider to be questioned costs.
Recommendation
We recommended that the management of the ISDH establish internal controls related to the grant
agreement and the Period of Performance compliance requirement to ensure the expenditures are charged
to the appropriate grant within the period of performance.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
INDIANA STATE BOARD OF ACCOUNTS 102
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-024
Subject: Immunization Cooperative Agreements - Period of Performance
Federal Agency: Centers for Disease Control
Federal Program: Immunization Cooperative Agreements
CFDA Number: 93.268
Federal Award Numbers and Years (or Other Identifying Numbers): 1 NH23IP922631-01-00,
1H23IP000723.01,
5NH23IP000723-05-00,
5H23IP000723-02,
5H23IP000723-03,
6NH23IP000723-05,
6NH23IP000723-04
Compliance Requirement: Period of Performance
Audit Findings: Material Weakness, Other Matters
Condition and Context
Management of the Indiana State Department of Health (ISDH) had not established an effective
internal control system related to the grant agreement and the Period of Performance compliance
requirement. For federal awards with performance period beginning dates during the audit period,
transactions for costs recorded during the beginning of the period of performance were tested. Three of
the seventy-one transactions tested had costs totaling $48,541 charged to the State Fiscal Year 2020 grant
that were for services incurred prior to the start of the period of performance.
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
45 CFR 75.309(a) states:
"(a) A non-Federal entity may charge to the Federal award only allowable costs incurred
during the period of performance (except as described in § 75.461) and any costs incurred
before the HHS awarding agency or passthrough entity made the Federal award that were
authorized by the Federal awarding agency or pass-through entity. Funds available to pay
allowable costs during the period of performance include both Federal funds awarded and
carryover balances."
Cause
Management of the ISDH had not developed an effective system of internal controls related to the
Period of Performance compliance requirement, which would have prevented, or detected and corrected,
noncompliance.
INDIANA STATE BOARD OF ACCOUNTS 103
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Effect
The failure to establish effective internal controls could have enabled material noncompliance to
go undetected, which could have resulted in the loss of federal funds to the ISDH.
Questioned Costs
The known questioned costs amount is $48,541.
Recommendation
We recommended that the management of the ISDH establish internal controls related to the grant
agreement and the Period of Performance compliance requirement to ensure the expenditures are charged
to the appropriate grant within the period of performance.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-025
Subject: COVID-19 - Coronavirus Relief Fund - Activities Allowed or Unallowed,
Allowable Costs/Cost Principles, Period of Performance
Federal Agency: U.S. Department of the Treasury
Federal Program: COVID-19 - Coronavirus Relief Fund
CFDA Number: 21.019
Federal Award Number and Year (or Other Identifying Number): CARES Act
Compliance Requirements: Activities Allowed or Unallowed, Allowable
Costs/Cost Principles, Period of Performance
Audit Findings: Significant Deficiency, Other Matters
Condition and Context
Management at the Indiana Adjutant General's Office (AGO) and the State Budget Agency (SBA)
had not established an effective internal control system related to the grant agreement and the Activities
Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance compliance require-
ments. Internal controls in place during the audit period were not effective at preventing, or detecting and
correcting, unallowable transactions from being charged to the Coronavirus Relief Fund (CRF).
Adjutant General's Office
Transactions were charged to the CRF for unallowable activities and costs. Ten transactions
were not considered necessary expenditures incurred due to the public health emergency with
respect to COVID-19. In addition, the AGO could not provide supporting documentation for
two of the ten unallowable transactions. These errors resulted in questioned costs totaling
$84,922 being charged to the CRF during the audit period.
Additionally, one transaction was charged to the CRF that was intended to remove unallowable
payroll transactions that were incurred prior to March 1, 2020, and were unrelated to the public
health emergency. Management at the AGO could not provide supporting documentation for
a portion of the adjusting transaction. Lastly, a transaction was charged to the CRF that was
a reimbursement of expenditures from 2018 that were not related to the public health
emergency.
INDIANA STATE BOARD OF ACCOUNTS 104
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
As of March 21, 2021, management at the AGO had made adjusting journal entries into the
State's accounting system to correct the identified unallowable transactions.
State Budget Agency
The SBA was responsible for the proper administration of the CRF for the State. However, the
SBA did not have proper oversight over the AGO to ensure the transactions charged to the
CRF were allowable and within the period of performance.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
42 USC 801(d) states:
"A State, Tribal government, and unit of local government shall use the funds provided under
a payment made under this section to cover only those costs of the State, Tribal government,
or unit of local government that -
(1) are necessary expenditures incurred due to the public health emergency with respect
to the Coronavirus Disease 2019 (COVID-19);
(2) were not accounted for in the budget most recently approved as of the date of
enactment of this section for the State or government; and
(3) were incurred during the period that begins on March 1, 2020, and ends on December
31, 2021."
Cause
Management of the AGO and the SBA had not established an effective system of internal controls
related to the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and the Period of
Performance compliance requirements that would prevent, or detect and correct, noncompliance.
Effect
The failure to establish an effective internal control system enabled noncompliance to go unde-
tected, which could have resulted in the loss of federal funds to the AGO.
Questioned Costs
There were $84,922 of known costs we consider to be questioned costs.
INDIANA STATE BOARD OF ACCOUNTS 105
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Recommendation
We recommended that the AGO and the SBA management establish a system of internal controls,
including segregation of duties, related to the grant agreement and the compliance requirements listed
above. An internal control system, including segregation of duties, should be designed and operated
effectively to provide reasonable assurance that material noncompliance with the grant agreement or a
compliance requirement of a federal program will be prevented, or detected and corrected, on a timely
basis.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-026
Subject: WIOA Dislocated Worker Formula Grants - Period of Performance
Federal Agency: U.S. Department of Labor
Federal Program: WIOA Dislocated Worker Formula Grants
CFDA Number: 17.278
Federal Award Number and Year (or Other Identifying Number): AA-28315-16-55-A-18
Compliance Requirement: Period of Performance
Audit Findings: Significant Deficiency, Other Matters
Condition and Context
Management of the Indiana Department of Workforce Development (DWD) had not established an
effective internal control system related to the grant agreement and the Period of Performance compliance
requirement. Internal controls in place were not effective over grant expenses to ensure costs were
obligated within the awards period of performance.
During the audit of the Schedule of Expenditures of Federal Awards, a substantial number of
charges to the 2016 grants, which closed on June 30, 2019, were identified. To ensure the expenditures
charged to the 2016 grants were obligated prior to the closing date, an additional review of all charges to
those awards was performed and nine journal entries totaling $14,657 were identified that were ques-
tionable. Those journal entries were tested and were found to be for services obligated after the end of the
period of performance. The management of the DWD stated that the expenditures were for charges to
close out the grant during the 90-day liquidation period. Each journal was reviewed and approved by the
management of the DWD; however it did not prevent, or detect and correct, the noncompliance.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
INDIANA STATE BOARD OF ACCOUNTS 106
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
2 CFR 200.309 states:
"A non-Federal entity may charge to the Federal award only allowable costs incurred during
the period of performance (except as described in § 200.461 Publication and printing costs)
and any costs incurred before the Federal awarding agency or pass-through entity made the
Federal award that were authorized by the Federal awarding agency or pass-through entity."
Cause
Management of the DWD had not established an effective system of internal controls related to the
Period of Performance compliance requirement that would have prevented, or detected and corrected,
noncompliance.
Effect
The failure to establish an effective internal control system enabled noncompliance to go unde-
tected, which could have resulted in the loss of federal funds to the DWD.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the DWD establish internal controls related to the grant
agreement and the Period of Performance compliance requirement to ensure the obligations are within the
period of performance.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-027
Subject: COVID-19 - Unemployment Insurance - Activities Allowed or Unallowed,
Allowable Costs/Cost Principles, Period of Performance
Federal Agency: U.S. Department of Labor
Federal Program: COVID-19 - Unemployment Insurance
CFDA Number: 17.225
Federal Award Number and Year (or Other Identifying Number): 70070
Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost
Principles, Period of Performance
Audit Findings: Material Weakness, Modified Opinion
INDIANA STATE BOARD OF ACCOUNTS 107
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Condition and Context
Management of the Department of Workforce Development (DWD) had not established an effective
internal control system related to the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and
Period of Performance compliance requirements. In Executive Order 20-12 which was signed on March
26, 2020, the State suspended the one week waiting period before paying unemployment benefits to
claimants. The DWD then entered the Agreement Implementing the Relief for Workers Affected by
Coronavirus Act (Agreement) with the Department of Labor (DOL) on March 28, 2020. During the audit
period under Section 2105 of the Coronavirus Aide, Relief, and Economic Security Act (CARES Act), the
State requested $28,581,019 in federal reimbursement for the following weeks as indicated below. These
weeks were prior to the signed Agreement referred to above.
Benefit Week Ending Amount Reimbursed
3/14/2020 $ 233,689
3/21/2020 4,930,492
3/28/2020 23,416,838
Total $ 28,581,019
As outlined in the Criteria below, Section 2105 of the CARES Act states the State may not seek
reimbursement for any weeks of unemployment that began before the effective date of a waiver or change
in state law. Additionally, the program dates in UIPL 20-20 states for States where the week of
unemployment ends on a Saturday, the first week for which states may request reimbursement is the week
of unemployment ending April 4, 2020, provided an agreement was in place no later than March 28, 2020.
Upon inquiry, management of the DWD analyzed the benefit week ending payments and the
cumulative draw for the waiting week federal reimbursement. This analysis resulted in additional payments
being identified by the DWD which were unallowed. The DWD repaid the federal funds on June 28, 2021.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
2 CFR 200.309 states:
"A non-Federal entity may charge to the Federal award only allowable costs incurred during
the period of performance (except as described in § 200.461 Publication and printing costs)
and any costs incurred before the Federal awarding agency or pass-through entity made the
Federal award that were authorized by the Federal awarding agency or pass-through entity."
INDIANA STATE BOARD OF ACCOUNTS 108
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Section 2105 of the CARES Act states in part:
"(e) APPLICABILITY.—An agreement entered into under this section shall apply to weeks of
unemployment—
(1) beginning after the date on which such agreement is entered into; and
(2) ending on or before December 31, 2020."
UIPL 20-20 for the Temporary Full Federal Funding Of The First Week of Compensable
Regular Unemployment For States With No Waiting Week states in part:
"States with a noncompensable waiting week providing in their existing state UC law may
participate if they demonstrate the following actions:
(i) they have waived their waiting week provision pursuant to section 4012 (h) (3) (B) of
EUISAA, as described in UIPL No. 13-20; or they have amended their state law to provide
that compensation to be paid to individuals for their first week of regular and unemployment
without serving a waiting week; and
(ii) they have executed an agreement in effect with the Department providing for the
section 2105 reimbursement."
"For states without a waiting week, reimbursement for the first week of regular UC is available for
weeks of unemployment beginning after the date on which the state enters into an agreement with
the Department. In states where the week of unemployment ends on a Saturday, the first week for
which states may request reimbursement is the week of unemployment ending April 4, 2020,
provided an agreement was in place no later than March 28, 2020 . . . The agreement is valid only
if the state law (including a waiver of state law) marking the first week compensable is in effect.
The state may not seek reimbursement under section 2105 of the CARES Act for any weeks of
unemployment that begin before the effective date of a waiver or change in state law, even if the
state law is worded to apply retroactively."
Cause
Management of the DWD had not established an effective system of internal controls related to the
Period of Performance compliance requirement, which would have prevented, or detected and corrected,
noncompliance with the compliance requirement as well as the Activities Allowed or Unallowed and
Allowable Costs/Cost Principles compliance requirements.
Effect
The failure to establish internal controls enabled material noncompliance to go undetected, which
resulted in the DWD repaying the federal funds.
Questioned Costs
There were $28,581,019 of costs we consider to be questioned costs.
Recommendation
We recommended that the management of the DWD establish internal controls related to the
Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance compliance
requirements to ensure that federal funds requested are for activities within the period of performance.
INDIANA STATE BOARD OF ACCOUNTS 109
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-028
Subject: Unemployment Insurance - Special Test and Provision - UI Reemployment
Programs: Worker Profiling and Reemployment Services (WPRS) and
Reemployment Services and Eligibility Assessments (RESEA)
Federal Agency: U.S. Department of Labor
Federal Programs: Unemployment Insurance, COVID-19 - Unemployment Insurance
CFDA Number: 17.225
Federal Award Numbers and Years (or Other Identifying Numbers): UI-31516-18-60-A-18,
UI-32838-19-60-A-18
Compliance Requirement: Special Test and Provision - UI Reemployment Programs:
Worker Profiling and Reemployment Services (WPRS) and
Reemployment Services and Eligibility Assessments (RESEA)
Audit Findings: Material Weakness, Other Matters
Condition and Context
The Department of Workforce Development (DWD) has not established an effective internal control
system related to the grant agreement and the Special Test and Provision Unemployment Insurance (UI)
Reemployment Programs: Worker Profiling and Reemployment Services (WPRS) and Reemployment
Services and Eligibility Assessments (RESEA) compliance requirement. The DWD operated a RESEA
program throughout the State managed through local Workforce Development Boards. Claimants chosen
for the RESEA program were required to participate in all components of the program or have their benefits
terminated. Benefit termination was handled by the DWD Adjudication department, which required
communication from the RESEA program back to the UI adjudication staff. The DWD has automated this
communication process using the DWD's Uplink system, an automated self-service Unemployment
Insurance system, and Indiana Career Connect, an online system which provided workforce services and
tools to help employers connect with job-seekers.
When claimants were selected to participate in the RESEA program, the records supporting their
participation in the program were housed in the Indiana Career Connect system. The Indiana Career
Connect system created a file of all claimants who failed to meet the participation requirements of RESEA
program. The file of noncompliant RESEA participants was extracted from the Indiana Career Connect
system, uploaded to the Uplink System, and subsequently communicated to the UI Adjudication
department, which prompted suspension of the participant's benefits. DWD relied on system controls in
Indiana Career Connect and Uplink to track the noncompliant participants. No data on participating or non-
participating RESEA participants needed to test these system controls was provided for audit, or evidence
that the management of the DWD periodically tested the effectiveness of controls to verify the system
controls in Indiana Career Connect and Uplink were properly designed and effective in identifying and
suspending benefits for noncompliant RESEA participants. Although the RESEA program was suspended
in March of 2020, due to the COVID-19 pandemic, the program was in operation during the first three
quarters of the audit period.
INDIANA STATE BOARD OF ACCOUNTS 110
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
UIPL 7-19 states in part:
"UI Feedback Loop, Adjudication, and Due Process. Once selected for an initial or subsequent
RESEA, claimants are required to participate in all components of the RESEA. Failure to report
or participate in any aspect of the RESEA must result in referral to the UI agency for
adjudication under the applicate state law. States must include a description of the following
in their grant request proposals:
Feedback loop from the AJC, or alternative location, to the UI system on whether the
claimants reported as directed and participated in required activities;
Feedback loop established to refer any UI eligibility issues identified in the eligibility
review for adjudication; and
Process for referring to adjudication UI claimants selected for RESEAs who fail to
report for the RESEA without contacting the agency."
Cause
Management of the DWD had not established an effective system of internal controls related to the
Special Test and Provision - UI Reemployment Programs: Worker Profiling and Reemployment Services
(WPRS) and Reemployment Services and Eligibility Assessments (RESEA) compliance requirement that
would have prevented, or detected and corrected, material noncompliance.
Effect
The failure to establish effective internal controls enabled material noncompliance to go
undetected, which could have resulted in the loss of funds to the DWD.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the DWD establish controls related to the grant
agreement and the Special Test and Provision - UI Reemployment Programs: Worker Profiling and
Reemployment Services (WPRS) and Reemployment Services and Eligibility Assessments (RESEA)
compliance requirement to ensure proper documentation is retained for audit.
INDIANA STATE BOARD OF ACCOUNTS 111
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-029
Subject: Unemployment Insurance - Activities Allowed or Unallowed,
Allowable Costs/Cost Principles, Eligibility, Special Tests
and Provisions - UI Program Integrity - Overpayments
Federal Agency: U.S. Department of Labor
Federal Programs: Unemployment Insurance, COVID-19 - Unemployment Insurance
CFDA Number: 17.225
Federal Award Number and Year (or Other Identifying Number): 70070
Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost
Principles, Eligibility, and Special Tests and
Provisions - UI Program Integrity - Overpayments
Audit Findings: Material Weakness, Modified Opinion
Condition and Context
The Department of Workforce Development (DWD) had not established an effective internal control
system related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost
Principles, Eligibility, and Special Test and Provision - UI Program Integrity - Overpayments compliance
requirements. Listed below are the issues identified during the audit of the Unemployment Insurance (UI)
benefit programs.
Regular UI
One of the forty-two individuals tested was not eligible to receive Regular UI benefit payments.
The claimant reported not working on all second quarter Weekly Vouchers. However, the
claimant's employer reported on their quarterly wage reports, that the claimant had wages in
the second quarter of 2020. The claimant did not report income on the weekly vouchers, and
the employer did not respond to report the wages paid. The UI system performed a quarterly
wage crossmatch to identify weeks claimed without earnings reported. There was no
documentation provided for audit that the wages reported by the employer were found by the
system. Therefore, the DWD did not properly re-determine the claims to determine if the
Weekly Benefit Amount should have been reduced for income earned in the second quarter.
Pandemic Emergency Unemployment Compensation (PEUC)
Two of the forty claimants tested who received the PEUC UI benefit payments, which were
paid from the federal program, had been disqualified on the Regular UI claim for failure to
participate in Reemployment Services and Eligibility Assessments (RESEA). The individuals
were disqualified on the Regular UI claim, and their benefits were suspended. However, since
they did not fully exhaust the Regular UI benefits, they were not eligible to receive PEUC
benefits.
Pandemic Unemployment Assistance (PUA)
Forty claimants who received the PUA benefit payments were tested. The following errors
were identified:
INDIANA STATE BOARD OF ACCOUNTS 112
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
One claimant, who resided and worked in another state, received Indiana PUA bene-
fits. Sufficient documentation was not provided to support that the claimant worked in
Indiana. Therefore, the claimant is not eligible for PUA in the State of Indiana. Addi-
tionally, since the claim was approved for PUA, the claimant was also erroneously paid
Federal Pandemic Unemployment Compensation (FPUC).
On two Weekly Vouchers, one claimant reported part-time work but did not report
compensation for work performed in the Income Summary section of the voucher.
Additionally, the employer sent an Unemployment Insurance Protest stating that the
claimant worked from June 4, 2020, and had no change in employment as of July 16,
2020. The claimant was paid the full weekly benefit amount during that time frame.
The DWD did not properly re-determine the claims to ensure if the Weekly Benefit
Amount should have been reduced for income earned during the two weeks worked.
One claimant appeared to have refused work and continued to collect PUA. Upon
further investigation, the employer protest was uploaded to the incorrect claimant
account in the Uplink system. The DWD did not identify the error. Although this did
not result in noncompliance, the protest was not properly adjudicated. Therefore, the
proper claimant could have continued to collect unemployment after refusing work.
Additionally, three of the forty claimants tested in the PUA eligibility sample from above and
twenty-one claimants identified in the Overpayment testing received payments for the incorrect
PUA amount resulting in overpayments of $10,479. To determine the Weekly Benefit Amount
for PUA, the DWD was required to have proof of income and had partnered with the Indiana
Department of Revenue (DOR) to verify income for claimants that filed taxes as single filers.
On or before May 8, 2020, the DWD discovered that the newly created income verification
process with the DOR was not operating effectively. On May 8, 2020, the DWD identified
11,281 overpayments of PUA unemployment benefits totaling $6,607,033. The overpayments
in the selected sample were included in the large number of "SESA" errors identified on this
date. Per the DWD, errors noted as "SESA" errors denoted agency errors, as opposed to
claimant errors. Errors identified on May 8, 2020, made up 41 percent of the overpayments
identified by the DWD in the second quarter of 2020, and it was likely the majority of these
errors were "SESA" errors and were attributable to the income verification issue. Although the
DWD detected the error and corrected the payments going forward, not all federal funds have
been recovered from overpayments made. The DWD's internal controls in place did not
prevent, or detect and correct, overpayment amounts before they were sent to the claimants.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
INDIANA STATE BOARD OF ACCOUNTS 113
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
2 CFR 200.333 states in part:
"Financial records, supporting documents, statistical records, and all other non-Federal entity
records pertinent to a Federal award must be retained for a period of three years from the date
of submission of the final expenditure report or, for Federal awards that are renewed quarterly
or annually, form the date of the submission of the quarterly or annual financial report,
respectively, as reported to the Federal awarding agency or pass-through entity in the case of
a subrecipient. . . ."
Regular UI
20 CFR 601.1(a) states in part: "State unemployment compensation laws are approved and
certified as provided in section 3304 of the Internal Revenue Code of 1986; . . ."
Indiana Code 22-4-13-1(d) states:
"Any individual who fails to report wages received during a week in which benefits were paid
or because of the subsequent receipt of income deductible from benefits which is allocable to
the week or weeks for which benefits were paid and as a result is not entitled to such benefits
under this article shall be liable to repay such amount to the department for the unemployment
insurance benefit fund or to have such amount deducted from any benefits otherwise payable
to the individual under this article."
PEUC
Attachment I to UIPL 17-20(C)(1)(b) states in part:
"An individual is deemed to have exhausted his or her right to regular compensation under
State law when: . . .
such individual's rights to such compensation have been terminated by reason of the
expiration of the benefit year with respect to which such rights existed. . . ."
PUA
20 CFR 601.1(a) states in part: "State unemployment compensation laws are approved and
certified as provided in section 3304 of the Internal Revenue Code of 1986; . . ."
Indiana Code 22-4-8-2 states in part:
"The term in 'employment' shall include: . . .
(b) An individual's entire service performed within or both within and without Indiana if the
service is localized in any state, but some of the service is performed in Indiana and:
(1) the base of operations, or, if there is no base of operations, then the place from
which such service is directed or controlled is in Indiana;
(2) the base of operations or place from which such service is directed or controlled is
not in any state in which some part of the service is performed but the individual's
residence is in Indiana; or
INDIANA STATE BOARD OF ACCOUNTS 114
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
(3) such service is not covered under the unemployment compensation law of any
other state or Canada, and the place from which the service is directed or con-
trolled is in Indiana. . . ."
Attachment I to UIPL 16-20(C)(11)(b) states:
"Partial and Part-Total Unemployment. To determine the amount payable for a week of partial
or part-total unemployment, the state will calculate the payment amount in accordance with the
state law applicable to such a week of unemployment."
Indiana Code 22-4-13-1(d) states:
"Any individual who fails to report wages received during a week in which benefits were paid
or because of the subsequent receipt of income deductible from benefits which is allocable to
the week or weeks for which benefits were paid and as a result is not entitled to such benefits
under this article shall be liable to repay such amount to the departments for the unemployment
insurance benefit fund or to have such amount deducted from any benefits otherwise payable
to the individual under this article."
Attachment I to UIPL 16-20(C)(7)(a) states in part:
". . . Consistent with 20 C.F.R 625.11, the terms and conditions of state law of the applicable
state for an individual which apply to claims for, and the payment of, regular compensation
apply to the payment of PUA to individuals. . . ."
20 CFR 625.6(e) states in part:
". . . An immediate determination of a weekly amount shall also be made where, in conjunction
with the filing of an initial application for DUA, the individual submits documentation
substantiating employment or self-employment and wages earned or paid for such employment
or self-employment, or, in the absence of documentation, where any State agency records of
employment or self-employment and wages earned or paid for such employment or self-
employment, justify the determination of a weekly amount. . . ."
Cause
Management of the DWD had not established an effective system of internal controls related to the
Eligibility compliance requirement, which would have prevented, or detected and corrected, noncompliance.
The lack of an effective system of internal controls over the Eligibility compliance requirement subsequently
caused noncompliance with the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and
Special Test and Provisions - UI Program Integrity - Overpayments compliance requirements.
Effect
The failure to establish internal controls enabled material noncompliance to go undetected, which
could have resulted in the loss of federal funds to the DWD.
Questioned Costs
There were $10,479 of costs we consider to be questioned costs as described above in the
Condition and Context, specifically related to PUA.
INDIANA STATE BOARD OF ACCOUNTS 115
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Recommendation
We recommended that the management of the DWD establish internal controls related to
Unemployment Compensation and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles,
Eligibility, and Special Tests and Provisions - UI Program Integrity - Overpayments compliance require-
ments.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Auditor Response
Regular UI
The documentation maintained in the State's Unemployment Insurance system, Uplink, noted
that the claimant had received wages in the second quarter of 2020 but did not have their
weekly benefits reduced by their earnings. Per IC 22-4-13-1(d), any individual who fails to
report wages received during a week in which benefits were paid shall be liable to repay such
amount or have future benefit payments reduced by this amount.
PEUC
The documentation maintained in the Uplink system noted that the claimant's regular unem-
ployment compensation (UC) benefits were suspended before the benefit year ending date of
February 22, 2020, due to a failure to participate in the RESEA program. Per UIPL 17-20, an
individual would only be eligible if their regular UC was terminated by the expiration of the
benefit year when rights to UC still existed. Since they failed to participate in the RESEA pro-
gram, they did not have rights to UC when their benefit year expired.
PUA
The first issue was for a claimant who did not reside in Indiana but claimed compensation for
PUA and PEUC benefits. They stated that they did work in Indiana, but no documentation was
maintained in the Uplink system that would have supported that they worked in Indiana, and,
therefore, it could not be determine if they were eligible to receive funds. Per
IC 22-4-8-2, an individual is not required to live in Indiana to receive benefits, but the service
must be performed in Indiana.
The second issue was for a claimant that stated they worked during the benefit week they were
claiming but did not report wages earned. Documentation of an employer protest to UC
charges was filed for this claimant that supported they were still working during this period;
however, benefits were not reduce by any earnings they received.
The third issue was only related to internal controls since noncompliance was not identified.
The claimant that was tested had an employer protest attached to their account within Uplink.
The employer protest was for another claimant with the same name but different social security
numbers, and, therefore, was incorrectly applied to this claimant's account. The correct
claimant stopped collection benefits, but internal controls failed to ensure the proper claimant
received the employer protest which could have allowed ineligible benefits to be paid.
INDIANA STATE BOARD OF ACCOUNTS 116
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
The last issue was due to a system error that failed to crossmatch wages reported to tax records
housed with the Indiana Department of Revenue. This caused benefit payments to be paid
more than what was allowed and resulted in overpayments. The DWD detected this issue, but
payments were still made before correcting the amount. There was no guarantee that all
overpayment amounts could be collected.
FINDING 2020-030
Subject: Community Development Block Grants/State's program and
Non-Entitlement Grants in Hawaii (CDBG) - Reporting
Federal Agency: Department of Housing and Urban Development
Federal Programs: Community Development Block Grants/State's program,
Non-Entitlement Grants in Hawaii (CDBG)
CFDA Number: 14.228
Federal Award Numbers and Years (or Other Identifying Numbers): B-08-DF-18-0001, B-08-DI-18-0001,
B-11-DC-18-0001, B-12-DC-18-0001,
B-13-DC-18-0001, B-14-DC-18-0001,
B-15-DC-18-0001, B-16-DC-18-0001,
B-17-DC-18-0001, B-18-DC-18-0001,
B-19-DC-18-0001
Compliance Requirement: Reporting
Audit Findings: Material Weakness, Other Matters
Condition and Context
Management of the Office of Community and Rural Affairs (OCRA) had not established an effective
internal control system related to the grant agreement and the Reporting compliance requirement. The
OCRA did not have procedures in place, that included segregation of duties, over the Performance and
Evaluation Report (PER) or the HUD 60002, Section 3 Summary Report.
Additionally, the HUD 6002, Section 3 Summary Report, Economic Opportunities for Low-Income
and Very Low-Income Persons contained errors in "Section I: New Hires that Meet the Definition of a
Section 3 Resident." Figures reported were cumulative and not reflective of the new hires for the proper
reporting period. The variance between the cumulative figures and what the reporting period figures would
have been could not be determined.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
INDIANA STATE BOARD OF ACCOUNTS 117
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
24 CFR 135.3(a) states in part:
"Section 3 covered assistance. Section 3 applies to the following HUD assistance (section 3
covered assistance): . . .
(2) Housing and community development assistance. Section 3 applies to training, em-
ployment, contracting and other economic opportunities arising in connection with the
expenditure of housing assistance (including section 8 assistance, and including other
housing assistance not administered by the Assistant Secretary of Housing) and
community development assistance that is used for the following projects;
(i) Housing rehabilitation (including reduction and abatement of lead-based paint
hazards, but excluding routine maintenance, repair and replacement);
(ii) Housing construction; and
(iii) Other public construction."
Cause
Management of the OCRA had not established an effective system of internal controls related to
the Reporting compliance requirement that would have prevented, or detected and corrected, noncom-
pliance.
Effect
The failure to establish effective internal controls enabled material noncompliance to go undetected
which could result in the loss of federal funds to OCRA.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the OCRA establish a system of internal controls,
including segregation of duties, related to the grant agreement and the compliance requirement that would
have prevented, or detected and corrected, noncompliance.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Auditor Response
The State Board of Accounts maintains its audit position regarding the noncompliance noted within
the HUD 6002, Section 3 Summary Report, Economic Opportunities for Low-Income and Very Low-Income
Persons. Without further guidance from the HUD, our interpretation of the criteria and Report Instructions
would indicate that figures should be reported that coincide with the reporting period.
INDIANA STATE BOARD OF ACCOUNTS 118
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2020-031
Subject: Crime Victim Assistance - Cash Management
Federal Agency: U.S. Department of Justice
Federal Program: Crime Victim Assistance
CFDA Number: 16.575
Federal Award Numbers and Years (or Other Identifying Numbers): 2019-V2-GX-0014, 2018-V2-GX-0031,
2017-V2-GX-0004, 2016-VA-GX-0017,
2015-VA-GX-0064
Compliance Requirement: Cash Management
Audit Finding: Material Weakness
Condition and Context
Management of the Indiana Criminal Justice Institute (CJI) had not established an effective internal
control system related to the grant agreement and the Cash Management compliance requirement. There
was no segregation of duties in the cash draw process. One individual was responsible for creating the
draw backup documentation, entering and reviewing the cash draw request, and submitting the cash draw
request in the federal draw portal.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
Cause
Management of the CJI had not developed an effective system of internal controls related to the
Cash Management compliance requirement that segregated key functions.
Effect
The failure to establish effective internal controls could have enabled material noncompliance to
go undetected, which could have resulted in the loss of federal funds to the CJI.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the CJI establish internal controls, including segrega-
tion of duties, related to the grant agreement and the Cash Management compliance requirement.
INDIANA STATE BOARD OF ACCOUNTS 119
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-032
Subject: Crime Victim Assistance - Period of Performance
Federal Agency: U.S. Department of Justice
Federal Program: Crime Victim Assistance
CFDA Number: 16.575
Federal Award Number and Year (or Other Identifying Number): 2016-VA-GX-0017
Compliance Requirement: Period of Performance
Audit Findings: Material Weakness, Other Matters
Condition and Context
Management of the Criminal Justice Institute (CJI) had not established an effective internal control
system related to the grant agreement and the Period of Performance compliance requirement. For federal
awards with performance periods ending dates during the audit period, transactions for costs recorded
during the latter part and after the period of performance were tested. Five of the twenty-five transactions
tested had costs totaling $43,607 that were charged to the 2016 award for services incurred after the end
of the period of performance. Each transaction was reviewed and approved by the CJI management, but
that approval did not prevent the transactions from being charged to the grant after the end of the period of
performance.
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
2 CFR 200.309 states in part:
"A non-Federal entity may charge to the Federal award only allowable costs incurred during
the period of performance (except as described in § 200.461 Publication and printing costs)
and any costs incurred before the Federal awarding agency or pass-through entity made the
Federal award that were authorized by the Federal awarding agency or pass-through entity."
Cause
Management of the CJI had not developed an effective system of internal controls, related to the
Period of Performance compliance requirement, which would have prevented, or detected and corrected,
the noncompliance that occurred.
INDIANA STATE BOARD OF ACCOUNTS 120
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Effect
The failure to establish effective internal controls enabled material noncompliance to go unde-
tected. Noncompliance of the grant agreement or the compliance requirement could have resulted in the
loss of federal funds to the CJI.
Questioned Costs
There were $43,607 of costs we consider to be questioned costs.
Recommendation
We recommended that the management of the CJI establish a system of internal controls related
to the grant agreement and the Period of Performance compliance requirement to ensure the expenditures
are charged to the appropriate grant within the period of performance.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-033
Subject: Crime Victim Assistance - Reporting
Federal Agency: Department of Justice
Federal Program: Crime Victim Assistance
CFDA Number: 16.575
Federal Award Numbers and Years (or Other Identifying Numbers): 2019-V2-GX-0014, 2018-V2-GX-0031,
2017-V2-GX-0004, 2016-V2-GX-0017
Compliance Requirement: Reporting
Audit Finding: Material Weakness
Condition and Context
Management of the Indiana Criminal Justice Institute (CJI) had not properly designed and imple-
mented an effective internal control system related to the grant agreement and the Reporting compliance
requirement. Procedures were not properly designed to prevent, or detect and correct, noncompliance
over the quarterly Federal Financial Report.
Per the CJI procedures, a CJI employee obtained the financial information and inputted the data in
the report. Then the CJI management reviewed the data and submitted the report if there were no errors.
The report for quarter ended September 30, 2019, was tested for risk assessment procedures to determine
if the internal control was implemented. That report was prepared and submitted by the same individual.
The CJI was unable to provide additional supporting documentation for the review and approval of agency
management.
INDIANA STATE BOARD OF ACCOUNTS 121
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Criteria
2 CFR 200.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
Cause
Management of the CJI had not developed an effective system of internal controls related to the
Reporting compliance requirement to ensure proper documentation was retained for audit.
Effect
The failure to establish effective internal controls could have enabled material noncompliance to
go undetected, which could have resulted in the loss of federal funds to the CJI.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the CJI establish internal controls related to the grant
agreement and the Reporting compliance requirement to ensure proper documentation is retained for audit.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-034
Subject: Medical Assistance Program (Medicaid) and Children's Health Insurance Program
(CHIP) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles
Federal Agency: Department of Health and Human Services
Federal Programs: Medical Assistance Program (Medicaid), Children's Health Insurance Program (CHIP)
CFDA Numbers: 93.778 (Medicaid), 93.767 (CHIP)
Federal Award Numbers and Years (or Other Identifying Numbers):
Medicaid: 2005INSMAP, 1705INSMAP, 1805INSMAP, 1905INSMAP,
1905INIMPL, 1905ININCT, 1905IN50001, Estimate
CHIP: 1805IN5021, 1905IN5021, Estimate
Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles
Audit Findings: Material Weakness, Other Matters
INDIANA STATE BOARD OF ACCOUNTS 122
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Condition and Context
Management of the Family and Social Services Administration (FSSA) had not established an
effective internal control system related to the grant agreement and the Activities Allowed or Unallowed and
Allowable Costs/Cost Principles compliance requirements. Internal controls were not properly designed
and implemented to retain supporting documentation (e.g., applications and income verification) for
individuals receiving full health coverage benefits. Instances were identified where Medicaid and CHIP
benefits were paid on behalf of clients who were not properly determined to be eligible to receive assistance.
According to Federal regulations, in order for payments of Medicaid and CHIP benefits to be considered
allowable, the client must have been determined eligible to receive assistance. As further described below,
noncompliance was identified with respect to the Activities Allowed or Unallowed and Allowable Costs/Cost
Principles compliance requirements.
Medicaid
Six of the fifty-two benefit payments selected for testing did not have an application on file to
support the eligibility of the recipient. 42 CFR 435.907 required that the agency must accept a
signed application from the applicant to establish eligibility.
CHIP
Five of the fifty-one benefit payments selected for testing had instances of noncompliance
identified as described below.
Four benefit payments did not have an application on file to support the eligibility of the
recipient. 42 CFR 435.907 required that the agency must accept a signed application
from the applicant to establish eligibility.
One benefit payment did not contain sufficient evidence on file to support the wage
income verification of a MAGI-based individual, and, hence, financial eligibility, through
an electronic service or via hard copy earned income documentation from a third-party
source prior to authorization of full health coverage benefits on behalf of that individual.
42 CFR 435.948 required that the agency must verify the financial eligibility of an
individual from other agencies in the State and other States and Federal programs to
the extent the agency determines such information is useful. Furthermore, if an
electronic service is established, the agency must obtain the information through such
service.
Criteria
45 CFR 75.303 states in part:
"The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in
compliance with Federal statutes, regulations, and the terms and conditions of the Federal
award. These internal controls should be in compliance with guidance in 'Standards for
Internal Control in the Federal Government' issued by the Comptroller General of the
United States or the 'Internal Control Integrated Framework', issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). . . ."
INDIANA STATE BOARD OF ACCOUNTS 123
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
42 CFR 435.914(a) states: "The agency must include in each applicant's case record facts to
support the agency's decision on his application."
42 CFR 435.907 states in part:
"(a) Basis and implementation. In accordance with section 1413(b)(1)(A) of the Affordable
Care Act, the agency must accept an application from the applicant, an adult who is in the
applicant's household, as defined in § 435.603(f), or family, as defined in section 36B(d)(1) of
the Code, an authorized representative, or if the applicant is a minor or incapacitated, someone
acting responsibly for the applicant, and any documentation required to establish eligibility . . .
(f) The agency must require that all initial applications are signed under penalty of perjury.
Electronic, including telephonically recorded, signatures and handwritten signatures trans-
mitted via any other electronic transmission must be accepted. . . ."
42 CFR 457.380(d) states:
"Income. If the State does not accept self-attestation of income, the State must verify the
income of an individual by using the data sources and following standards and procedures for
verification of financial eligibility consistent with § 435.945(a), § 435.948 and § 435.952 of this
chapter."
42 CFR 435.948 states in part:
"(a) The agency must in accordance with this section request the following information relating
to financial eligibility from other agencies in the State and other States and Federal programs
to the extent the agency determines such information is useful to verifying the financial eligibility
of an individual:
(1) Information related to wages, net earnings from self-employment, unearned income
and resources from the State Wage Information Collection Agency (SWICA), the
Internal Revenue Service (IRS), the Social Security Administration (SSA), the
agencies administering the State unemployment compensation laws, the State-
administered supplementary payment programs under section 1616(a) of the Act, and
any State program administered under a plan approved under Titles I, X, XIV, or XVI
of the Act; . . .
(b) To the extent that the information identified in paragraph (a) of this section is available
through the electronic service established in accordance with § 435.949 of this subpart, the
agency must obtain the information through such service. . . ."
Cause
Management of the FSSA had not established an effective system of internal controls related to
the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements, which
would have prevented, or detected and corrected, material noncompliance.
INDIANA STATE BOARD OF ACCOUNTS 124
STATE OF INDIANA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
Effect
The failure to establish an effective internal control system enabled material noncompliance to go
undetected. Noncompliance with the grant agreement or the compliance requirements could have resulted
in the loss of federal funds to the FSSA.
Questioned Costs
There were no questioned costs identified.
Recommendation
We recommended that the management of the FSSA establish internal controls related to the grant
agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance re-
quirements.
Views of Responsible Officials
For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Auditor's Response
The State Board of Accounts (SBOA) recognizes that the legacy eligibility case management
system (ICES), was decommissioned in September 2020. However, this system was still in use for the
entire duration of the audit period of July 1, 2019 to June 30, 2020. Furthermore, in accordance with
42 CFR 431.17, documentation to support eligibility determinations must be retained, regardless of how or
where this documentation is retained by the auditee. In addition, with respect to internal controls, the FSSA
is responsible to implement proper internal controls over the Medicaid Cluster or CHIP federal programs,
not the SBOA as the auditing agency. Proper internal controls must be implemented by the auditee to
provide reasonable assurance that the FSSA maintains compliance with the compliance requirements
applicable to the federal programs that they administer.
INDIANA STATE BOARD OF ACCOUNTS 125
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INDIANA STATE BOARD OF ACCOUNTS 126
AUDITEE-PREPARED SCHEDULES
The subsequent schedules were provided by management of the State. The schedules are pre-
sented as intended by the State.
INDIANA STATE BOARD OF ACCOUNTS 127
Summary Schedule of Prior Audit Findings
FINDING 2019-001, Grants Receivable
Fiscal year in which the finding initially occurred: 2018
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Not applicable
Contact Persons Responsible for Corrective Action:
DCS - Joe Fistrovich, Controller, Indiana Department of Child Services; Anita Sallee, Assistant
Controller, Indiana Department of Child Services
FSSA – David Nelson, Agency Controller, Family and Social Services Administration
ISDH – Rebecca Chauhan, Chief Financial Officer, Indiana State Department of Health; Adam
Novotney, Deputy Chief Financial Officer, Indiana State Department of Health; Hector Velez-
Orengo, Finance Manager-HIV
Contact Phone Numbers: Joe, 317-234-5079; Anita, 317-234-1678; David, 317-233-3045; Rebecca, 317-
233-7087; Adam, 317-234-8743; Hector, 317-234-3800
Status of Audit Finding:
DCS – Department of Child Services works closely with State Budget Agency (SBA) and Auditor
of State (AOS) personnel to review the complete set of details relative to each unreconciled project as an
ongoing, collaborative effort. DCS researches the differences between total expenditure transactions
recorded and total amount invoiced on a project-by-project basis. Additionally, DCS reviews the project
invoices that do not reflect receipt of federal funds in the state accounting system to determine the status.
The DCS Controller and Assistant Controller confer with SBA on a monthly basis to review the results of
the research and discuss appropriate courses of action to resolve the transactions that are determined to
be the source of the imbalances. DCS creates correcting entries in the state accounting system to make
corrections as determined necessary.
FSSA – Family and Social Services Administration completed adjusting entries for state fiscal
year 2020 drug rebates in the state accounting system after the end of each quarter, with the last journal
posted in the state accounting system in September 2020. This will enable a better comparison of
reported expenses. The state financial statement adjustments were compared to CMS-64 federal report
totals for the state fiscal year to identify significant differences between state financial statements
reported federal receivables and actual Medicaid Assistance grant receivables.
ISDH – The Indiana Department of Health has implemented a comprehensive tracking and
monitoring process for all federal funding streams available to HIV. This process outlines the grant
periods, the federal budget, state match, rebate dollars, expenses, and the like, and allows for a thorough
examination of summary federal funding mechanisms along with activity. This allows for adequate
prevention, detection, and correction with as little elapsed time as possible. This was completed in
December 2019 and continues with regular review and communication with Finance and the program
area.
128
INDIANA STATE BOARD OF ACCOUNTS
STATE OF INDIANA
Governor’s Workforce Cabinet Teresa Lubbers
Indiana Government Center-North, N800 Chair
100 N. Senate Avenue P.J. McGrew
Indianapolis, IN 46204 Executive Director
To: David Parker, Audit Manager (SBOA)
From: Jerris Cross, Assistant Director of CTE / Grants Administration
Date: 23 September 2020
Re: Summary Schedule of Prior Audit Findings
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS – FINDING 2019-002
2018-2019
US Department of Education
Contact Person Responsible for Corrective Action: Jerris Cross (jecross@gov.in.gov)
Contact Phone Number: (317) 234-0217
Implementation of Corrective Action Plan:
1. Following the transition of the Office of CTE from the Indiana Department of Education to the
Governor’s Workforce Cabinet (GWC), responsibility for postsecondary Perkins eligible recipients
(subrecipients) shifted to the GWC from the DWD. One of the first steps I took was to standardize
policies for both secondary and postsecondary recipients. Both secondary and postsecondary
subrecipients are required to provide supporting documentation with each reimbursement
request. This policy has been integral in determining the level of risk associated with the
subrecipients. It was evident that secondary and postsecondary subrecipients were not held to
the same standards and were not aware of certain aspects of Federal guidance (2 CFR 200,
EDGAR, USDOE Memos). Issues with unallowable expenditures have been corrected and
technical assistance / training is ongoing.
2. Risk Analysis
a. One method I use to evaluate fiscal risk is to perform an internal risk assessment using a
simple rubric. The rubric identifies risk indicators associated with five main categories that
I am able to review: (1) Unallowable Expenditures, (2) Unexpended Funds, (3)
Timeliness, (4) Fiscal Policies and Procedures, and (5) Programmatic Issues (that are
evident through the review of supporting documentation). The internal risk assessment is
ongoing.
b. In 2020-2021, subrecipients will be asked to complete a Self-Evaluation Certification and
Risk Analysis form. The certification portion of the form asks each subrecipient to
evaluate the previous program year. The risk analysis section includes 37 questions
pertaining to fiscal oversight, local policies and procedures, internal controls, and
accounting practices. Subrecipients will be asked to provide digital copies of the relevant
local policies and procedures. Responses and policies will be reviewed. Perkins
Leadership CTSO grant recipients have already completed a self-assessment for 2020-
INDIANA STATE BOARD OF ACCOUNTS 129
2021.
3. All Perkins Basic secondary and postsecondary subrecipients and Perkins Leadership grant
recipients are required to submit supporting documentation with each reimbursement request.
Supporting documentation must include itemized receipts, vendor invoices, and similar. I review
the supporting documentation to ensure compliance with 2 CFR 200, EDGAR, USDOE Memos,
and Perkins V legislation. Unallowable expenditures and other errors are noted and explained to
the subrecipient; any denied requests can be resubmitted once corrections have been made.
4. In the past, only postsecondary subrecipients were required to submit equipment request forms.
After the transition to GWC, we standardized this requirement. All Perkins subrecipients (Basic or
Leadership) must submit a Perkins Equipment / Asset Request form for equipment / assets of
$5,000 or more per item. Equipment / Asset purchases are approved based on program
relevance and compared to CLNA results; high-wage, high-skill, in-demand factors; and size,
scope, and quality definitions.
5. The Office of CTE staff used the CLNA results compiled by each subrecipient during the review of
2020-2021 local applications. We will be improving upon the current CLNA by restructuring some
of the questions and requirements. Responses to the CLNA will be used to determine whether a
subrecipient exhibits a level of risk associated with the CTE programming (beyond fiscal risk). I
have included an attachment regarding the joint Perkins / MOA Monitoring Plan (Attachment A).
6. The school closures related to the COVID-19 pandemic prevented any onsite monitoring at the
end of last fiscal year. In addition to those challenges, we have a severely limited staff – which
makes it difficult to conduct thorough onsite reviews. We are in the process of reviewing all of the
eligible recipients to determine the level of risk of each subrecipient; this determination will be
used to develop a new monitoring schedule. Program and MOA staff will be conducting onsite
reviews; fiscal and data/accountability reviews will be part of a desktop audit (in-house).
7. All future audit findings will be tracked to ensure appropriate and timely follow-up. I will be
following up with the subrecipients listed below to rectify outstanding audit findings. I plan to
finalize these reviews or issue a corrective action plan by December 31, 2020.
a. Bartholomew Consolidated School Corporation
b. Elkhart Community Schools
c. Kokomo School Corporation
d. New Albany-Floyd County Community School Corporation
INDIANA STATE BOARD OF ACCOUNTS 130
ATTACHMENT A
Perkins V Monitoring Plan:
Primary Universe – The primary universe will include all secondary and postsecondary Perkins Eligible
Recipients. The Primary Universe will be divided into 5 equal pools. LEAs that are awarded grant funds
through Perkins Leadership Funds will also be included in Primary Universe
Secondary Universe – A secondary universe will include all LEAs offering CTE programs through CTE
Concentrator Status.
Minimum # Minimum #
Primary Monitoring Processes
sec audits ps audits
Pool A – Complete internal data audits for Perkins Eligible
2020-2021 SY programming using:
Pool B – Fiscal Data
2021-2022 SY
Pool C – Accountability Data 10
4
2022-2023 SY
Pool D – Enrollment and Outcome Data
2023-2024 SY
Pool E – CLNA and Local Application Narratives
2024-2025 SY
Pool A – Based upon the data audit a minimum of 3 Perkins
2021-2022 SY Eligible Recipients will be selected for a full
Pool B – monitoring/compliance review which will include a
2022-2023 SY desk audit and on-site review.
Pool C – Fiscal
2 1
2023-2024 SY
Size, Scope and Quality
Pool D –
2024-2025 SY MOA Compliance Review
Pool E –
2025-2026 SY
Complete internal data audits for Perkins Eligible
programming using:
Fiscal Data
Secondary LEAs Accountability Data
Receiving Perkins
Enrollment and Outcome Data All current All current
Leadership Grant
Funds
Other programmatic review processes like
submission of relevant documents or regular on-
site reviews.
INDIANA STATE BOARD OF ACCOUNTS 131
Secondary Minimum # Minimum #
Monitoring Process
sec audits ps audits
Complete internal digital data audit that identifies
schools that meet or exceed red flag indicators.
Large funding levels from a single course.
Large # of students assigned to 1 teacher
All LEAs offering # of students exceeding 3-5 credits of funding
CTE programs >= 1 As needed
Poor performance levels on measures of
program quality.
Others:
Separate MOA indicators for Civil Rights.
Complete digital in-depth Desk Audit on a select
group that meet a number of indicators.
LEAs that meet
As needed As needed
multiple criteria
Depending on Desk Audit findings may need to
proceed to on-site visit.
The purpose of desk audits and on-site reviews will be to gather evidence to determine how well an
eligible recipients CTE programs are meeting the criteria for size, scope and quality. A rubric will be
developed based on the updated definition.
Desk Audit Procedures:
1. Review results of stakeholder survey.
2. Review of relevant documents
3. Web Site and Social Media
4. Random samples of teacher licensure
On-Site Monitoring Procedures:
1. Ask lead administrator to provide an overview and answer questions regarding their CTE
programs
2. Complete a review of relevant documents that are only practical to review on-site.
3. Be free to visit classrooms unaccompanied to observe equipment/facilities and instructional
practices in CTE classes only.
4. Conduct interviews unaccompanied with selected stakeholders (possibly by panel – instructors,
students, and parents). Use survey responses to determine topics to be addressed.
5. Contract with Homeland Security to review physical accessibility for MOA compliance reviews.
INDIANA STATE BOARD OF ACCOUNTS 132
Secondary Size, Scope, and Quality:
To be of sufficient size, scope and quality, a CTE program of study in Indiana must include or be making
progress toward including the following components:
The program of study must be able to meet the minimum facility and equipment requirements for a
minimum of 10 students. Moderate and High Value programs of study will take steps to expand the
number of students enrolled, equipment, and/or facilities if the waitlist exceeds 50% of the current
capacity.
Programs of study, including joint programs of CTE and locally developed pathways that have been
registered with the state, must adhere to state-approved courses and course sequences. Each
program of study must address the standards and competencies associated with each state-
approved course through relevant, real-world and applied instructional strategies.
Secondary programs of study should be structured to encourage persistence in students to go
beyond CTE Concentrator status and to pursue valued postsecondary credentials, like certificates,
degrees and industry certifications that are integrated into the program of study.
Students and their families are provided career advisement and academic guidance to help students
identify career interests and to best prepare for college and career opportunities. Students should
have a personalized multi-year graduation plan that is connected to postsecondary education.
Programs of study are accessible to all students, specifically students who are members of special
populations, by being free from unnecessary barriers to enrollment or participation. Historically
underrepresented students are actively recruited and have the opportunity to succeed through
necessary accommodations and supportive services.
The program of study includes the development of employability and leadership skills through a wide
range of embedded and stand-alone work-based learning opportunities and participation in career
and technical student organizations.
Programs of study must maintain on-going relationships among education, business and other
community stakeholders, such as advisory boards or sector partnerships to help validate and keep
current the technical and workforce readiness skills and program improvement.
The program of study is focused on continuous improvement and engages with partners and
stakeholders to achieve performance targets for Perkins performance indicators and utilizes data to
identify and reduce disparities and performance gaps among population groups.
INDIANA STATE BOARD OF ACCOUNTS 133
Postsecondary Size Scope and Quality
To be of sufficient size, scope and quality, a CTE program of study in Indiana must include or be making
progress toward including the following components:
Postsecondary CTE programs must be aligned with business and industry as validated by local or
regional business advisory committees and must be part of one of the allowable cluster areas.
Postsecondary eligible institutions must provide students with the opportunity to earn a certificate,
associate’s degree, industry certification, and/or licensure approved by the state in a CTE
approved career cluster.
A postsecondary program of study provides students the opportunity to be a CTE Concentrator.
Which is defined as a postsecondary student that earned at least 12 credits within a CTE
program or completed such a program if the program encompasses fewer than 12 credits.
Programs/Programs of Study are strongly encouraged to include work-based learning
opportunities for students.
The program or programs of study achieve or consistently makes progress toward state-
determined levels of performance and engages in periodic evaluation, informed by data, to
reduce or eliminate disparities or performance gaps and to improve program quality and
effectiveness.
Programs/Programs of Study are accessible to and supportive of all students, especially students
who are members of special populations.
Postsecondary programs of study provide opportunities for secondary alignment, and can provide
evidence of operational agreements with secondary schools.
INDIANA STATE BOARD OF ACCOUNTS 134
100 North Senate Avenue PHONE: (317) 697-5950 Eric Holcomb, Governor
Room N925 CM Joe McGuinness, Commissioner
Indianapolis, Indiana 46204
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Special Test and Provisions-Wage Rate Requirements
Finding 2014-014
Finding 2015-011
Finding 2016-007
Finding 2017-003
Finding 2018-004
FINDING 2019-003 (Auditor Assigned Reference Number)
Fiscal year in which the finding initially occurred: 2014
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct:
Contact Person Responsible for Corrective Action: Gregory G. Pankow, Director of Construction Management
and District Support, Chief Engineer
Contact Phone Number: 317-697-5950
Status of Audit Finding: INDOT continues to complete the following:
x Issuance of Construction Memo 19-07, which requires electronic payroll documentation submittals
x The General Instructions to Field Employees (GIFE) was updated.
x INDOT is currently requiring a new electronic payroll submittal process titled, Contractor Payroll
Management System (CPMS) that pulls information from current SiteManager reports and requires
contractors to upload payrolls via ITAP.
x The CPMS application is currently being upgraded to make it easier to utilize and view results and to
send out notices to inspection staff and contractors to let them know that payrolls will be late if not
uploaded in a certain number of days. It is anticipated that these upgrades will be ready for use
sometime around the beginning of 2021.
x Reviewing whether to move to AASHTOWare CLRMS in the future after AASHTOWare Project is
implemented, about 3 years in the future.
Gregory G. Pankow
(Signature)
Chief Engineer
(Title)
September 28, 2020
(Date)
(Note to Officials: To determine what audit findings are required to be reported in the Summary Schedule of Prior Audit
Findings, please see 2 CFR §200.511(b).)
www.in.gov/dot/
An Equal Opportunity Employer
INDIANA STATE BOARD OF ACCOUNTS 135
100 North Senate Ave PHONE: (317) 234-7843 Eric Holcomb, Governor
Room N750 FAX: (317) 233-0891 Joe McGuinness, Commissioner
Indianapolis, IN 46204
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
SPECIAL TEST AND PROVISIONS - QUALITY ASSURANCE
FINDING 2014-017
FINDING 2015-010
FINDING 2016-008
FINDING 2017-004
FINDING 2018-005
FINDING 2019-004
FINDING 2020-004
Fiscal year in which the finding initially occurred: 2014
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct:
Contact Person Responsible for Corrective Action: Matt Beeson, Materials Management Director
Contact Phone Number: 317-522-9662
Status of Audit Finding:
Completed Action Items
x The current SiteManager program restricts test data entry only to qualified individuals. In order for a material
record to be certified at the conclusion of a contract, the District Testing Engineer must check to see if the
required number of passing tests were completed per the INDOT frequency Manual. If a test is performed by a
technician who is not qualified, the acceptance of the material can be done via forensic testing. This is a current
feature of the existing SiteManager program.
x INDOT has modified the Independent Assurance Program (DIR 106) and has implemented it. Now qualifications
are good for two years and expire on the same day - January 1st of each year, depending on when the technician
was originally qualified. This significant change to the IA program will help to make it more successful. Current
status: DIR 107 has been revised and is currently in place.
x INDOT plans to modify current IA resources to better ensure compliance. An additional IA tech has been added
to all District ORG charts.
Action Items added since last report:
x INDOT plans to send expiration reminder emails to all individuals whose qualifications expire on 1/1/2022 by
11/1/2021.
www.in.gov/dot/
An Equal Opportunity Employer
INDIANA STATE BOARD OF ACCOUNTS 136
100 North Senate Ave PHONE: (317) 234-7843 Eric Holcomb, Governor
Room N750 FAX: (317) 233-0891 Joe McGuinness, Commissioner
Indianapolis, IN 46204
Ongoing Action Items
x INDOT is currently working on an upgrade of our current SiteManager program. AASHTOWare Project is the new
program and it will have superior reporting tools than the current system. Implementation has been delayed
due to issues with the customization to meet INDOT standards. The software developer is assisting with
the customization, with a completion date of the assistance of November 2022. The planned rollout date
for AASHTOWare Project is during Construction Year 2023.
x CONSTRUCTION MEMORANDUM 19-02 - Material User Qualifications Submission Requirements
At the beginning of each project, every Technician/Inspector, Engineer, and Supervisor, whether they are an
INDOT employee or an outside consultant, must submit a copy of their Material User Qualification Report, which
can be found on the SiteManager Reports Logon Page, to the Project Supervisor (PE/PS) for the purpose of
confirming what sampling and testing procedures they are qualified to perform. The report must be signed and
dated by the individual whose name is on the report. This report is continuing to be used on all projects. The
report has been effective, and we are continuing to evaluate and provide additional guidance as needed.
x Material Record Exception Approval
All Material Record Exception requests are now being forwarded to the Materials Management Director for review
and approval. This is a means to have a centralized approach in regards to missing or incorrect tests. This is
continuing to take place, since 10/31/18.
Proposed Future Action Items:
x INDOT will develop a system to notify technicians when qualifications are about to expire, for instance 60
days in advance. This would remind technicians that they need to schedule a time to renew their
qualifications. Presently, INDOT does not have a mechanism to do this automatically. At this time, it is
unknown the level of effort it will take to get a system such as this online. It is possible that the
AASHTOWare Project system will address this issue, however, as stated above the implementation is
delayed.
x INDOT is in the early stages of developing an app for INDOT Testing inspectors to do their work,
including IA Technicians. This app would include a scheduling system that could send out email
reminders to qualified individuals of upcoming expirations. It is unknown when this app can be
implemented, however, we anticipate it will be sooner than the implementation of AASHTOWare Project.
Anticipated Completion Date: 12/01/2022
Please see above.
_______________________________
Matthew P. Beeson, P.E.
Materials Management Director
www.in.gov/dot/
An Equal Opportunity Employer
INDIANA STATE BOARD OF ACCOUNTS 137
Eric J. Holcomb, Governor
Terry J. Stigdon, MSN, RN, Director
Indiana Department of Child Services
Room E306 – MS47
302 W. Washington Street
Indianapolis, Indiana 46204-2738
317-234-KIDS
FAX: 317-234-4497
www.in.gov/dcs
Child Support Hotline: 800-840-8757
Child Abuse and Neglect Hotline: 800-800-5556
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOSTER CARE - REPORTING
FINDING 2019-005
FINDING 2018-007
FINDING 2017-011
Fiscal year in which the finding initially occurred: 2017
Federal Grantor Agency: U.S. Department of Health and Human Services
Contact Person Responsible for Corrective Action: Jennifer White, Assistant Controller
Contact Phone Number: 317-234-3238
Status of Audit Finding:
The previous Corrective Action Plan indicated were fully corrected in July of 2019. After review of the plan
submitted, the Agency can verify that the following steps did take place:
1. Three 496 Part III Reports were submitted for quarters ending 6.30, 9.30 and 12.31.
The former Deputy CFO responsible for this process has left the Agency. Jennifer White took over the
completion and submittal of 496 for 3.31.2020. After reviewing previous reports submitted, the following
issues were discovered:
a) Data was pulled from both KT and PS and then “meshed together” without a set methodology or
explanation of the process.
b) Reporting was based on accrual date when the 496 requires cash/warrant date
c) CCWIS expenditures were being reported on the new CCWIS lines instead of being broken into
New and Transitional
d) Sex trafficking was being reported as an aspect of provider costs, this is in conflict with the 496
instructions.
e) Estimates for next quarter were sometimes excluding “prior period adjustments” which we found
out later should have been included.
f) Demonstration costs were not reported after state records indicated depletion of the awards,
which is in conflict with the instructions.
g) Demonstration costs APPEAR to be reported on the wrong lines for some expenditures based
on research with Maximus – still working with them on getting the impact there.
For the quarter ending 3/31/2020, additional controls were put into place to ensure that the 496 sections
were completed correctly. The inclusion of Maximus in the approval process allowed the DCS to have a
well-informed contractor review the data prior to submission. A comprehensive instruction document has
also been prepared by the DCS which provided a standardized methodology for the completion of the
reports. This standardized methodology allowed management to tie the raw data back to the specific line
items on the report. Finally, due to the new virtual meetings rather than physical in person meetings, the
DCS has shifted to electronic approvals of the reports rather than a physical signature.
INDIANA STATE BOARD OF ACCOUNTS 138
Eric J. Holcomb, Governor
Terry J. Stigdon, MSN, RN, Director
Indiana Department of Child Services
Room E306 – MS47
302 W. Washington Street
Indianapolis, Indiana 46204-2738
317-234-KIDS
FAX: 317-234-4497
www.in.gov/dcs
Child Support Hotline: 800-840-8757
Child Abuse and Neglect Hotline: 800-800-5556
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOSTER CARE – SPECIAL TESTS AND PROVISIONS OPERATION OF A FOSTER CARE
DEMONSTRATION PROJECT
FINDING 2019-006
FINDING 2018-006
FINDING 2017-012
Fiscal year in which the finding initially occurred: 2017
Federal Agency: US Department of Health and Human Services
Contact Person Responsible for Corrective Action: Jennifer White, Assistant Controller
Contact Phone Number: 317-234-3238
Status of Audit Finding:
The previous Corrective Action Plan indicated that this exception was fully corrected in July of 2019. After
review of the plan submitted, the Agency can verify that the following steps did take place:
1. Three 496 Part III Reports were submitted for quarters ending 6.30, 9.30 and 12.31.
The former Deputy CFO responsible for this process has left the Agency. Jennifer White took over the
completion and submittal of 496 for 3.31.2020. After reviewing previous reports submitted, the following
issues were discovered:
a) Data was pulled from both KT and PS and then “meshed together” without a set methodology or
explanation of the process.
b) Reporting was based on accrual date when the 496 requires cash/warrant date
c) CCWIS expenditures were being reported on the new CCWIS lines instead of being broken into
New and Transitional
d) Sex trafficking was being reported as an aspect of provider costs, this is in conflict with the 496
instructions.
e) Estimates for next quarter were sometimes excluding “prior period adjustments” which we found
out later should have been included.
f) Demonstration costs were not reported after state records indicated depletion of the awards,
which is in conflict with the instructions.
g) Demonstration costs APPEAR to be reported on the wrong lines for some expenditures based
on research with Maximus – still working with them on getting the impact there.
For the quarter ending 3/31/2020, additional controls were put into place to ensure that the 496 sections
were completed correctly. The inclusion of Maximus in the approval process allowed the DCS to have a
well-informed contractor review the data prior to submission. A comprehensive instruction document has
also been prepared by the DCS which provided a standardized methodology for the completion of the
INDIANA STATE BOARD OF ACCOUNTS 139
reports. This standardized methodology allowed management to tie the raw data back to the specific line
items on the report. Finally, due to the new virtual meetings rather than physical in person meetings, the
DCS has shifted to electronic approvals of the reports rather than a physical signature.
INDIANA STATE BOARD OF ACCOUNTS 140
Eric J. Holcomb, Governor
Terry J. Stigdon, MSN, RN, Director
Indiana Department of Child Services
Room E306 – MS47
302 W. Washington Street
Indianapolis, Indiana 46204-2738
317-234-KIDS
FAX: 317-234-4497
www.in.gov/dcs
Child Support Hotline: 800-840-8757
Child Abuse and Neglect Hotline: 800-800-5556
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
ADOPTION ASSISTANCE – ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COSTS/COST
PRINCIPLES, AND ELIGIBILITY
FINDING 2019-007
Fiscal year in which the finding initially occurred: 2019
Federal Grantor Agency: U.S. Department of Health and Human Services
Contact Person Responsible for Corrective Action: Jennifer Haselwander
Contact Phone Number: 317-234-5841
Status of Audit Finding:
The prior Corrective Action Plan indicated a completion date of 12/31/2020. At the time of the audit, there
were 1,708 cases with eligibility prior to 1/1/2009. The plan was to randomly sample, each month, a number
of these cases to determine if eligibility was correct and to determine if appropriate documentation was in
place prior to finalization.
The Director of CEU Jennifer Haselwander was contacted on 11/30/2020 for an update since no
documentation was discovered that this plan was implemented. Ms. Haselwander stated that she did not
have any follow up instructions from the former Deputy CFO and therefore the plan was not initiated. After
being contacted by Controller Joseph Fistrovich and reviewing the plan with Ms. Haselwander, the auditing
of claims has begun.
As of 11/30/2020, twenty claims have been pulled for review. The current number of cases with eligibility
prior to 2009 is 1,426. Beginning in January of 2021, CEU will increase the random sampling to 25 case per
month. In addition, Ms. Haselwander will report out weekly to the CFO Aaron Atwell and other Senior
Finance Staff at our weekly Thursday update on Eligibility.
INDIANA STATE BOARD OF ACCOUNTS 141
Eric J. Holcomb, Governor
Terry J. Stigdon, MSN, RN, Director
Indiana Department of Child Services
Room E306 – MS47
302 W. Washington Street
Indianapolis, Indiana 46204-2738
317-234-KIDS
FAX: 317-234-4497
www.in.gov/dcs
Child Support Hotline: 800-840-8757
Child Abuse and Neglect Hotline: 800-800-5556
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
ADOPTION ASSISTANCE – MATCHING, LEVEL OF EFFORT, EARMARKING
FINDING 2019-008
Fiscal year in which the finding initially occurred: 2019
Federal Grantor Agency: U.S. Department of Health and Human Services
Contact Person Responsible for Corrective Action: Jennifer White, Grants and Funding Director
Contact Phone Number: 317-232-3238
Status of Audit Finding:
The Corrective Action Plan was implemented from the prior audit of June 30th 2020,
Moving forward:
When DCS received federal funding, a corresponding federal project and budget must be created in the
PeopleSoft Financials system.
The Budget Analyst assigned to the specific grant/program created a unique project within the system.
Once the project had been created, the Budget Analyst completed the budget journal spreadsheet and
created the PeopleSoft budget journals, sending the spreadsheet to the Grants & Funding Director.
The Director completed the budget journal processed through the previously established operating
procedures and once finished, notified the effected Budget Analyst.
The Budget Analyst then inputted the budget information into PeopleSoft and finalized the budget.
The budget was reviewed periodically throughout the year to ensure that the awarded amounts met or
exceed estimation.
The Director performed periodic spot checks of the projects and budgets as well to ensure appropriate
match amounts and budgets were applied.
INDIANA STATE BOARD OF ACCOUNTS 142
Eric J. Holcomb, Governor
Terry J. Stigdon, MSN, RN, Director
Indiana Department of Child Services
Room E306 – MS47
302 W. Washington Street
Indianapolis, Indiana 46204-2738
317-234-KIDS
FAX: 317-234-4497
www.in.gov/dcs
Child Support Hotline: 800-840-8757
Child Abuse and Neglect Hotline: 800-800-5556
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
ADOPTION ASSISTANCE – REPORTING
FINDING 2019-009
Fiscal year in which the finding initially occurred: 2019
Federal Agency: US Department of Health and Human Services
Contact Person Responsible for Corrective Action: Jennifer White, Assistant Controller
Contact Phone Number: 317-234-3238
Status of Audit Finding:
The previous Corrective Action Plan indicated that this exception was fully corrected in July of 2019. After
review of the plan submitted, the Agency can verify that the following steps did take place:
1. Three 496 Part III Reports were submitted for quarters ending 6.30, 9.30 and 12.31.
The former Deputy CFO responsible for this process has left the Agency. Jennifer White took over the
completion and submittal of 496 for 3.31.2020. After reviewing previous reports submitted, the following
issues were discovered:
a) Data was pulled from both KT and PS and then “meshed together” without a set methodology or
explanation of the process.
b) Reporting was based on accrual date when the 496 requires cash/warrant date
c) CCWIS expenditures were being reported on the new CCWIS lines instead of being broken into
New and Transitional
d) Sex trafficking was being reported as an aspect of provider costs, this is in conflict with the 496
instructions.
e) Estimates for next quarter were sometimes excluding “prior period adjustments” which we found
out later should have been included.
f) Demonstration costs were not reported after state records indicated depletion of the awards,
which is in conflict with the instructions.
g) Demonstration costs APPEAR to be reported on the wrong lines for some expenditures based
on research with Maximus – still working with them on getting the impact there.
For the quarter ending 3/31/2020, additional controls were put into place to ensure that the 496 sections
were completed correctly. The inclusion of Maximus in the approval process allowed the DCS to have a
well-informed contractor review the data prior to submission. A comprehensive instruction document has
also been prepared by the DCS which provided a standardized methodology for the completion of the
reports. This standardized methodology allowed management to tie the raw data back to the specific line
items on the report. Finally, due to the new virtual meetings rather than physical in person meetings, the
DCS has shifted to electronic approvals of the reports rather than a physical signature.
INDIANA STATE BOARD OF ACCOUNTS 143
Eric J. Holcomb, Governor
Terry J. Stigdon, MSN, RN, Director
Indiana Department of Child Services
Room E306 – MS47
302 W. Washington Street
Indianapolis, Indiana 46204-2738
317-234-KIDS
FAX: 317-234-4497
www.in.gov/dcs
Child Support Hotline: 800-840-8757
Child Abuse and Neglect Hotline: 800-800-5556
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
SSBG - REPORTING
FINDING 2019-010
Fiscal year in which the finding initially occurred: 2019
Federal Grantor Agency: U.S. Department of Health and Human Services
Contact Person Responsible for Corrective Action: Jennifer White, Assistant Controller
Contact Phone Number: 317-234-3238
Status of Audit Finding:
The SF-425 for the SSBG measures expenditures against cash draws on an accrual basis, which allows
Indiana to ensure that the two are in synch. The SSBG program utilizes an SF-425 report that is located in a
separate system from the other grants, which caused much of the confusion surrounding our submissions.
In January 2021, Indiana was informed the location of the report and has now submitted an annual report for
FFY 2019 and FFY 2020. Moving forward, this report has been added to the submission list to prevent
future delinquencies.
INDIANA STATE BOARD OF ACCOUNTS 144
Eric Holcomb, Governor
State of Indiana
Indiana Family and Social Services Administration
402 W. WASHINGTON STREET, P.O. BOX 7083
INDIANAPOLIS, IN 46207-7083
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FINDING 2015-024 – EARMARKING
Fiscal year in which the finding initially occurred: 2015
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Education
Contact Person Responsible for Corrective Action: Theresa Koleszar
Contact Phone Number: 317-232-1432
Status of Audit Finding: See 2019-017
FINDING 2016-023 SPECIAL TEST AND PROVISION 1 - CHILD SUPPORT NON-COOPERATION
Fiscal year in which the finding initially occurred: 2016
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding: See 2019-015
FINDING 2016-024 – EARMARKING
Fiscal year in which the finding initially occurred: 2015
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Education
Contact Person Responsible for Corrective Action: Theresa Koleszar
Contact Phone Number: 317-232-1432
Status of Audit Finding: See 2019-017
FINDING 2017-017 – SPECIAL TESTS AND PROVISIONS CHILD SUPPORT NON-COOPERATION
Fiscal year in which the finding initially occurred: 2017
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
www.IN.gov/fssa
Equal Opportunity/Affirmative Action Employer
INDIANA STATE BOARD OF ACCOUNTS 145
Status of Audit Finding: See 2019-015
FINDING 2017-023 - EARMARKING
Fiscal year in which the finding initially occurred: 2015
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Education
Contact Person Responsible for Corrective Action: Theresa Koleszar
Contact Phone Number: 317-232-1432
Status of Audit Finding: See 2019-017
FINDING 2018-010 – ALLOWABLE COSTS/COST PRINCIPLES
Fiscal year in which the finding initially occurred: 2018
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding: See 2019-011
FINDING 2018-013 – ELIGIBILITY
Fiscal year in which the finding initially occurred: 2018
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding: See 2019-012
FINDING 2018-014 – SPECIAL TESTS AND PROVISIONS CHILD SUPPORT NON-COOPERATION
Fiscal year in which the finding initially occurred: 2017
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding: See 2019-015
FINDING 2018-019 – EARMARKING
Fiscal year in which the finding initially occurred: 2015
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Education
Contact Person Responsible for Corrective Action: Theresa Koleszar
Contact Phone Number: 317-232-1432
Status of Audit Finding: See 2019-017
INDIANA STATE BOARD OF ACCOUNTS 146
FINDING 2019-011 – ALLOWABLE COSTS/COST PRINCIPLES
Fiscal year in which the finding initially occurred: 2018
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding:
Partially Corrected:
In terms of the finding related to First Steps, DFR has spent considerable time with First Steps staff in the
recent past in order to determine appropriate billing of services to TANF. We will re-engage in discussions
with First Steps in order to determine next steps in terms of reviewing a sample of client level detail
billings.
Financial Training for Agencies
We presented the Financial Training, developed by the FSSA, DFR Controller’s Office, to each of the
agencies or Divisions who got a grant, including DDRS, DCS, and DWD. The training includes how Client
Detail must match the Payments to the Vendor/Providers, what is allowable as an administrative
expense, what is allowable as a program expense, and how the agreements and rules limit administrative
expense to no more than 15% of total billed charges. In addition, our team researched, prepared, and
shared training materials with more examples of administrative expense, specifically under such a TANF
Block Grant subgrant agreement for services.
The OV&V MOU Team advised all MOU subgrantees to be sure administrative expense was not double
charged. If rates for individual services were developed with administrative expenses of </=15% built in,
there could not be separate administrative expense items. The training presented to the agencies and
divisions, including DDRS and DCS, explained how no program expense that was not directly providing
services to clients, pursuant to one or more of the four TANF purposes, could be charged to the grant.
Further, it explained how administrative expenses must support the provision of those services, and those
services only. If an expense supported other efforts in addition to their TANF grant program, that cost
must be allocated proportionally. We do continue to check expenditures on the A/P detail that did not
match Client Level Detail, or if we saw expenditures there were over-large for the type of service, we
would ask about it and request additional detail. Based on such OV&V findings in the past, DFR has
persuaded MOU grantees to work with vendors to improve pricing, and grantees have made corrections
to claims where duplicates were found.
In addition, all DFR’s TANF MOU grantees, and their vendors, are subject to the audit authority of FSSA’s
Audit Group. FSSA Audit have reviewed deeply into several grantees and their vendors and collected
amounts back on individual invoices and line items.
FSSA Worked With DCS -
The OV&V MOU Team has regularly reviewed the Client Level Detail and the Accounts Payable Detail
submitted by DCS for their TANF Block Grant MOU Service Programs. Although we do not see the
actual invoices from their providers, we see the line item details, down to the individual services and a
unique identifier for the individual clients that make up those invoices, and we see the match to the
payments made by DCS.
The first batch of Client Level Detail reports we got from DCS in 2016 had the fields we requested, but
also much more additional information that was personally identifiable. We worked with DCS to have
them modify those reports so that they continued to contain the fields we needed, but would not include
client names, SSNs, or phone numbers, etc.
DCS Program Information
DCS has provided FSSA, DFR with the Client Level Detail down to the individual service lines for each
client, and the matching information about their agency payments to the providers for the efforts we have
INDIANA STATE BOARD OF ACCOUNTS 147
called their “Purpose 3 and 4” programs, just as for their other efforts under their TANF Block Grant MOU.
Although FSSA has not reviewed the original invoices, these reports contain the lines items that make up
those invoices.
The services provided under those programs are listed in the expanded Statement of Work that was
incorporated into the MOU under Amendment 001. In addition to the two efforts in the original MOU,
Healthy Families Indiana, and Emergency Assistance, these program efforts are:
• Father Engagement Programs
• Parent Education Program
• Parenting/Family Functioning Assessment
• Visitation Facilitation
• Tutoring / Literacy Classes
FINDING 2019-012 – ELIGIBILITY
Fiscal year in which the finding initially occurred: 2018
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding: We will post a hubcap training on our DFR webpage for all staff to review the
requirements for TANF relationship verification. Staff will have to complete and acknowledge such on the
webpage. We will follow up with the eligibility staff responsible for the inadequate follow up on
relationship verification so that appropriate training can be provided. We would like to conduct a more
thorough follow up on the finding for no redetermination in order to identify if a system or worker related
issue. Once determined, we will follow up with a system change or worker re-training whichever is
applicable.
Due to the Covid-19 outbreak, this re-training had to be delayed. However, this hubcap training
documentation has continued to be available to all DFR staff for review on demand. There just has not
been the formal communication requiring the re-training and tracking for all DFR eligibility staff. We
believe that we can formalize this process and require completion by 1/1/2021.
FINDING 2019-013 - REPORTING
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding:
Partially Corrected:
For ACF-199 and ACF-209 the “missing child care data” issue; our corrective action is
(1) resubmit the ACF-199 and ACF-209 reports for FFY 19 (which will contain the missing data for all
months, and;
(2) to set up new data edits in a tool called DVO. We have been working internally with this tool; various
testing and development in recent months, and we are in the process of implementing the tool in
production: DVO – Informatica PowerCenter Data Validation Option: This is a tool that works along with
INDIANA STATE BOARD OF ACCOUNTS 148
our ETL development software (Informatica PowerCenter) – the tool enables developers and business
analysts to create rules to test the data being transformed during the data integration process.
Data Warehouse has confirmed that this process has been completed. Thus we believe that this should
reflect a status of resolved.
For the ACF-204 report, the report is developed by the Social Services Data Warehouse through various
data sources. This report is submitted to David Smalley, DFR Deputy Director, for review and submission
to the federal oversight agency via their web service. Before submitting, the information contained in the
report is reviewed by the Deputy Director. Programmatically there have been very few changes needed in
this report over the years since there have been no dramatic adjustments to TANF policy. Yet this report
does continue to be reviewed and adjusted where needed prior to submission.
We feel that this concern has been resolved.
FINDING 2019-014 – SUB-RECIPIENT MONITORING
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding: Corrective Action Taken:
DWD – The Indiana Department of Workforce Development has established an internal control system
that monitors our sub-grantees through on-site visits, financial and performance reports, follow-up
reporting, and tracking and reviewing of Federal Single Audit Reports. In particular, DWD completed the
review of the Federal Single Audits for the following sub-grantees: Indiana University, Interlocal
Association, Grow Southwest Indiana Workforce, and Northeast Indiana Works. However, due to staffing
shortages, these reviews were not completed until 1/21/2020. While DWD does believe that the reviews
could and should have been more timely, since none of the reports contained a Section II or Section III
finding, the time requirement to issue a management decision does not apply. Furthermore, DWD has
taken steps to ensure that our internal control system is more effective and results in a more timely
tracking and review of all Federal Single Audits. As of the beginning of 2020, DWD hired dedicated staff
that will perform the timely tracking and review of all Federal Single Audits of all sub-grantees. And when
necessary, work with the proper program staff to issue a management decision and follow up with the
sub-grantee on a corrective action plan. We feel that this concern has been adequately addressed thus
should be marked as resolved.
ISDH – The Indiana State Department of Health has implemented a comprehensive subrecipient
monitoring policy creating internal control over receipt, review, and approval of subrecipient reports.
Financial and Performance reports are submitted to agency CFO via email by the subgrantee. CFO
forwards the email with attached report to the Maternal and Child Health division director, requesting
review and approval. Program division director replies with approval. The report is saved on a shared
network drive for future reference. A response email will be sent to the subgrantee acknowledging receipt
of the report. For financial reports / invoices, the document is forwarded to Accounts Payable for
processing. All email communication is saved in the shared network drive for future reference.
This process creates a connection between finance and program divisions, separates the duties of
receiving, reviewing, and approving reports, and clearly delineates responsibility for each. This process
will also prevent or detect and correct material noncompliance. We feel that this concern has been
adequately addressed thus should be marked as resolved.
INDIANA STATE BOARD OF ACCOUNTS 149
FINDING 2019-015 – SPECIAL TESTS AND PROVISIONS CHILD SUPPORT NON-COOPERATION
Fiscal year in which the finding initially occurred: 2017
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding:
FSSA has continued to work on this issue throughout SFY20.
In regards to the finding on the child support sanctions not being timely processed, it is noteworthy to
mention that we have mandated timeframes to follow in processing an adverse action to a case. A
sanction is obviously an adverse change and thus requires 13 day advance notice prior to effective date.
So if a sanction is initiated for example in latter part of January, it would not be possible to make this
change to affect February TANF benefits.
In one case, this is identified as no task being received for child support non-cooperation. We would note
this was before we initiated a fix in the match with ISETS that occurred in November 2018. We continue
to have the open communications between ICES and ISETS staff who will follow up on the one case that
reflected no receipt by ICES. This case has already been sent to ICES staff and a ticket created for follow
up. We feel that this issue has been resolved. As well, we have now fully rolled out into our new system,
IEDSS, which replaces ICES. There have been no issues brought to our attention with the child support
match in IEDSS.
FINDING 2019-016 – SPECIAL TESTS and PROVISIONS PENALTY for FAILURE TO COMPLY WITH
WORK VERIFICATION PLAN
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Status of Audit Finding: Employment hours were back-filled as part of the late reported employment
process. We will be re-evaluating this process to ensure that hours are being appropriately updated. In
one particular case, there was the citing due to lack of documentation to support employment hours. This
involved the initial month of employment when the client did not start employment until the 30th of the
month. We need to develop a process to pro-rate hours for a partial month. We continue to pursue
different viable options in order to address the appropriate proration of employment hours. We believe we
should be able to work through the remainder of issues and come up with an acceptable solution by
1/1/2021.
In regards to the one case identified as not work-eligible, we were not able to find any case specific
information in our past communications with SBOA. We would request the case specific information so
that we can follow up in a review of this case and make any adjustments with Data Warehouse if needed.
We did not receive any response to a case specific scenario to follow up on.
FINDING 2019-017 - EARMARKING
Fiscal year in which the finding initially occurred: 2015
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Education
INDIANA STATE BOARD OF ACCOUNTS 150
Contact Person Responsible for Corrective Action: Theresa Koleszar
Contact Phone Number: 317-232-1432
Status of Audit Finding: BRS will continue to calculate 15% of VR federal dollars and earmark these
dollars through a designated project in PeopleSoft each Federal Fiscal Year (FFY). Funds in this project
will continue to be unavailable for any use other than allowable Pre-ETS activities.
BRS has made efforts to increase Pre-ETS spending, which has increased from 4.4% for FY17, to 7.9%
for FY18, and 14.3% is obligated for FY19 which is in carryover period. FY20 obligations will equal 18%
and FY21 obligations will equal 19.3% (exceeding the minimum 15% required) upon execution of
contracts by 10/1/20. BRS is over-obligating the FY20 and FY21 encumbrances in anticipation of a small
portion of contract encumbrances not getting spent. BRS is working to increase Pre-ETS spend through a
variety of strategies, including: increasing contract award amounts for entities delivering Pre-ETS
activities; sustaining 8 VR Youth Counselors hired in 2019 who dedicate a large portion of time to Pre-
ETS; increasing the delivery of Pre-ETS coordinating activities by General VR Counselors in 2020;
expanding Pre-ETS related training in 2020, increasing funding through the MOU with DWD for the Jobs
for America’s Graduates Program (JAG) in 2020; and conducting a Request for Information (RFI) to
award FFY20 carryover and FFY21 Pre-ETS dollars. Contracts resulting from the RFI are in process of
execution and will encumber the remaining FY20 earmark funds as well as full FY21 earmark funds.
BRS’s goal is to ‘catch up’ with spending through these new contracts to avoid large carryover amounts
going forward. Additionally, in light of COVID-19 and the resulting school closings and reduced ability to
reach students with disabilities to provide these required activities, there is impact on the ability to fully
spend encumbered contract funds. The U.S. Department of Education has requested that congress waive
the 15% requirement due to COVID-19. While VR anticipates meeting the full earmark requirement for
FY20 and FY21 at this time, this unprecedented pandemic could have additional unanticipated impact on
the delivery of Pre-ETS. If this waiver is approved, VR would request review of this finding for both FY19
and FY20.
BRS believes that the strategies outlined above will increase Pre-ETS expenditures to meet the full 15%
requirement for FFY20.
FINDING 2019-018 - ELIGIBILITY
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: Sunshine Beam
Contact Phone Number: 317-234-8697
Status of Audit Finding: Corrective Action Taken.
1. The State will ensure that all worker management staff have reporting readily available to monitor
backlogs along with dashboards to monitor tasks related to redeterminations and their timely
disposal. The cases in question have been promptly and accurately processed, and the State will
prioritize this work going forward in conjunction with the other timeliness requirements it has for
Medicaid, SNAP, and TANF processing. Resolved on 03/16/20 and 07/01/20 and managed
ongoing. The cases in question have been acted upon. The State has conducted further
analysis into ensuring that all reporting is available to management throughout all offices with
clarity on the current timeliness status made obvious.
2. This particular case has been closed as required, with the parents’ case also now handled
correctly per current case status for all financial and non-financial reasons. Resolved on
03/16/20.
3. The worker involved with conditionally approving the case in question will be provided targeted
information and training on what was incorrectly handled in the case. Additionally, expectations
will be reminded to workers across DFR via Flash Bulletin on what information is required to
substantiate a conditional approval determination. On 03/16/20 targeted information and training
INDIANA STATE BOARD OF ACCOUNTS 151
was provided to the worker in question. Flash Bulletin will be provided to all workers once the
current Public Health Emergency ends.
FINDING 2019-019 – PERIOD OF PERFORMANCE
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: Scott Krumwied, ASD
Contact Phone Number: 317-396-2009
Status of Audit Finding:
DDB has and will cancel all pending authorizations at the close of the seventh quarter of the year the
authorization was created. After the seventh quarter, if payment is requested and determined justified,
those authorizations will be processed by DDB through FSSA Fiscal once a quarter to assure they are
funded from the correct year. Authorizations are closed after the close of the seventh quarter of each
year. Corrective action was taken late in SFY20.
FINDING 2019-020 - REPORTING
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: David Nelson
Contact Phone Number: 317-233-3045
Status of Audit Finding: Corrective Action Taken.
The review and internal control process for the SSA-4514 report has been enhanced.
Separate queries, one showing T&L hours summarized by employee by time reporting code (TRC) and
the second query showing the same T&L hours summarized by the date the hours were worked were run
and compared to verify both had the same total hours ensuring no employees were missing on the TRC
listing.
The SSA-4514 template was reviewed to find employees with paid hours but missing a job
classification. The missing classifications were added and the Employee Classification worksheet was
reviewed by DDB to provide any updates to employee job classifications. The last review with update
was returned by Desralita Moore on Thursday, July 9, 2020.
The final SSA-4514 was prepared and sent to DDB for further review and submission
This finding is considered resolved.
FINDING 2019-021 – SPECIAL TESTS & PROVISIONS – CONSULTATIVE EXAMINATIONS
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: U.S. Department of Health &
Human Services
Contact Person Responsible for Corrective Action: Scott Krumwied, ASD
Contact Phone Number: 317-396-2009
Status of Audit Finding: Corrective Action Taken. DDB has added to the license and federal
suspension and disbarment status instructions that Attending Physician (AP) Consultative examinations
and hospitals are included in those vendors that need annual reviews. DDB is in the process of its annual
check of the license and federal suspension and disbarment status. At the same time, we will assure that
INDIANA STATE BOARD OF ACCOUNTS 152
the MOU has been obtained from each vendor. Instructions also stress that for each vendor including
AP’s, a license and federal suspension and disbarment status is reviewed and cleared, and that a MOU is
signed prior to the occurrence of the first exam. All actions will be signed off and communication of
completion will be sent via email between the Professional Relations Officer and the Department
Supervisor. All MOU’s are on file and all license and federal suspension and disbarment statuses have
been completed for Attending Physician (AP) Consultative examinations, hospitals and all new vendors
prior to the first appointment.
INDIANA STATE BOARD OF ACCOUNTS 153
Eric J. Holcomb
Governor
Kristina M. Box, MD, FACOG
State Health Commissioner
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FINDING 2019-022
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Department of
Health and Human Services
Contact Person Responsible for Corrective Action: Hector Velez-Orengo, HIV Finance
Manager
Contact Phone Number: 317-234-3800
Status of Audit Finding:
Corrective action was taken.
The Indiana Department of Health has implemented a comprehensive tracking and monitoring
process for all federal funding streams available to HIV. This system of effective internal
controls mitigate risk. Draws of federal monies have a dual review system in place.
Management’s previously outlined processes monitors the grant periods, the federal budget,
state match, rebate dollars, expenses, and the like and allows for a thorough examination of
summary federal funding mechanisms along with activity. This information is regularly
reviewed in a collaborative manner between program area and Finance in order to mitigate
any potential risk of noncompliance.
To promote, protect, and improve the health and safety of all Hoosiers.
2 North Meridian Street භ Indianapolis, Indiana 46204 භ 317-233-1325 භ health.in.gov
An equal opportunity employer.
INDIANA STATE BOARD OF ACCOUNTS 154
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FINDING 2019-023
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Department of Defense
Contact Person Responsible for Corrective Action: John Silva
Contact Phone Number: 317-247-3254
Status of Audit Finding:
We continue to work to achieve the highest degree of integrity with period of performance. While this
issue continues to be a work in progress as it encompasses multiple offices within the AGO, we have
implemented the following measures to mitigate the issue of Period of Performance (PoP). First, the AGO
conducted a ‘stand down’ with responsible employees to conduct additional training and reenforce the
importance of PoP. Moreover, all new finance employees that are involved with PoP are now required to
enroll and attend the Federal Cooperative Agreement Training sponsored by the National Guard Bureau.
Those that have already attended are encouraged to attend every three years.
Second, an additional process was recently implemented between Accounts Receivable, Accounts
Payable, and State Contracting to identify invoices by the year in the subject line to eliminate confusion
on which year they should be charged against.
Third, projects newly created in PS now have cut off dates that match the Fiscal Year end date.
Throughout the year we will continue to monitor the process and look for additional opportunities to help
correct the issues identified in the audit.
John Silva
ontroller
C t
AGO
INDIANA STATE BOARD OF ACCOUNTS 155
I NDIANA D EPARTMENT OF E NVIRONMENTAL M ANAGEMENT
We Protect Hoosiers and Our Environment.
100 N. Senate Avenue • Indianapolis, IN 46204
(800) 451-6027 • (317) 232-8603 • www.idem.IN.gov
Eric J. Holcomb Bruno L. Pigott
Governor Commissioner
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FINDING 2019-024
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Not Applicable
Contact Person Responsible for Corrective Action: Grant Geiss, Chief Financial Officer
Contact Phone Number: 317-233-8850
Status of Audit Finding:
We concur with the findings.
Corrective action was taken. The Corrective Action Plan was implemented in March 2020 and each
Payroll Allocation thereafter has abided by the new policies.
Description of Corrective Action Plan:
IDEM Finance has added steps and an equation to our existing payroll allocation instructions and Excel
spreadsheet that will compare IDEM employee names across all columns to ensure mismatches are
flagged and corrected prior to the payroll allocation. The Payroll Manager and/or Chief Financial Officer
verify the allocation of individual’s personnel expenses being moved match the “common file” provided by
the Auditor of State. IDEM will not process the allocation journal unless the allocation equals the
applicable, actual expenses of each employee which is based on the chart fields they used to code their
time. A modification to the instructions for the payroll allocation process references this additional action.
Journal Entries in PeopleSoft will be created for retiree and resignation payout amounts to the appropriate
General or Dedicated fund after payroll allocation is complete. The fund is dependent on the employee’s
fund center associated with the employee in PeopleSoft.
FINDING 2019-025
Fiscal year in which the finding initially occurred: 2019
Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Not Applicable
Contact Person Responsible for Corrective Action: Grant Geiss, Chief Financial Officer
Contact Phone Number: 317-233-8850
Views of Responsible Official:
We concur with the finding.
Corrective action was taken. The Corrective Action Plan was implemented in March 2020 and each draw
thereafter has abided by the new policies.
Description of Corrective Action Plan:
The Grants Accountant provides the Chief Financial Officer or designee with the packet including
invoices, backup, and the ASAP Payment Transaction sheet where the Accountant has entered the
amounts manually to draw per the Account ID/ Grant Number. The Chief Financial Officer or designee
reviews the data and then signs the ‘Reviewed By’ line on the Draw Packet form. This is shown in the
An Equal Opportunity Employer Recycled Paper
INDIANA STATE BOARD OF ACCOUNTS 156
“495FED000955 Backup Detail” attachment accompanying this response. If the backup detail is too large
to print due to the size/lines of the detail, then it is sent over and reviewed the time the draw is signed.
The invoice backup expense detail, and all other relevant data, is saved in the Federal Draw Billing file
folder under IDEM’s shared folder: “Grants\ Federal Draw Billing\ FDB Invoices”
The Grants Accountant then completes the draw and prints off the ASAP ‘Payment Transaction
Confirmation’ form showing the Chief Financial Officer or designee the actual dollar amount drawn with
Account ID number/Grant Number (with all of the previous documentation). The Chief Financial Officer or
designee then signs and dates on the ‘Confirmed By’ line on the Draw Packet Form. This is shown in the
“Dep__0000038062_PPG_Draw_backup” accompanying this response.
Once the draw is approved by TOS, the complete packet is then stapled and put in the draw file folder.
This is shown in the “Dep__0000038062_PPG_Draw_backup” accompanying this response.
INDIANA STATE BOARD OF ACCOUNTS 157
CORRECTIVE ACTION PLAN
FINDING 2020-001
Contact Person Responsible for Corrective Action:
Deanna J. Oware, DWD CFO (317) 232-3269
Deetra L. Smith, DWD Controller (317) 232-1787
Jennifer Chappell, DWD Director of Tax Administration and Trust Fund Accounting (317)
232-7698
Views of Responsible Officials:
Department of Workforce Development (DWD) disagrees with the finding and we believe
corrective action is not required, per the explanation provided below.
Description of Corrective Action Plan:
Between March and December 2020, Congress passed and revised several new funding
packages intended to provide relief to individuals, businesses, and states affected by the COVID-
19 pandemic. During this unprecedented period, the funding mechanisms provided through the
US Treasury’s Automated Standard Application for Payments (ASAP) were stipulated in
legislation and in guidance issued by the US Department of Labor through Unemployment
Insurance Program Letters (UIPL). However, ASAP funding mechanisms were not consistently
applied by the US Treasury according to the issued guidance. For example, funding lines in
ASAP were not designated with the line name that was provided by UIPL 20-20, leading to a
misunderstanding as to the availability of funding. Additionally, ASAP fund mechanisms differed
from historical precedents applied during the 2008 economic crisis. Specifically, ASAP included
Global accounts as a part of the Indiana Trust Fund account. A Global account is one provided
by an Act, such as the one that created Emergency Unemployment Compensation in 2008.
Global accounts report the potential federal funds available to the state in the state’s Trust Fund
account. These amounts were historically not reported in Indiana’s Trust Fund account.
The Department of Workforce Development’s (DWD) original submission of its Unemployment
Insurance (UI) financial statements did include these amounts as cash and accounts payable.
However, the inclusion was not due to the design or the implementation of our controls over UI
financial statement reporting, but instead due to a deliberate effort to follow guidance based on
our best understanding at the time.
DWD’s current policy for providing the UI financial statements to be included in the State’s
Comprehensive Annual Financial Report includes reviews by the Director of Tax Administration
and Trust Fund Accounting and by the Agency Controller prior to submitting the financial
statements for audit. Several email communications were documented between these two staff
members along with the contracted CPA who prepares the statements. A significant part of the
INDIANA STATE BOARD OF ACCOUNTS 158
discussions centered on the reporting of the CARES Act funds for financial statement purposes.
Recognizing the lack of clarity and the uniqueness of the CARES Act funding, as well as the
unusual reporting by the US Treasury, DWD sought the advice of the Auditor of State (AOS) for
the 2020 financial statements. DWD considered reporting the Global accounts, along with all
CARES Act benefit funding as an Extraordinary Item along with a note to the financial statements.
However, after further discussions between DWD, our contracted CPA, and AOS, it was
determined that we would report all CARES Act benefit funding, including the Global accounts,
as accounts payable and as cash received.
During the audit, a discussion occurred that included DWD staff and the contracted CPA along
with the auditors to review the treatment of the Global Accounts. Following that discussion,
further consultation occurred between DWD and the contracted CPA and AOS. These
discussions helped DWD determine that the Global accounts should not be included on the UI
financial statements as a part of Cash and Accounts Payable. Although DWD agrees that the
original financial statements provided to the auditors did have these amounts incorrectly
reported, we do not agree that the incorrect reporting arose out of the design or implementation
of our controls in the preparation and presentation of our financial statements. DWD was aware
of the unique reporting of the Global Accounts for the CARES Act Funding, had considerable
internal discussion and review, and sought advice from outside parties to determine the
accounting treatment prior to submission of the original statements. Ultimately, final statements
included in the CAFR corrected the error.
As stated previously, reporting during the COVID-19 pandemic by the US Treasury was unusual
and unprecedented. This unusual and unprecedented reporting directly relates to DWD’s
overstatement, not the controls over preparation and presentation of the UI financial statements.
DWD maintains that it has sufficient controls in place to detect or correct material misstatements.
We contend due to the unparalleled COVID-19 pandemic, the US Treasury reporting and the
unique federal benefit programs, the financial statement errors were a result of applying the
Generally Accepted Accounting Principle of Consistency when compiling the UI financial
statements. We reported all funding recorded in our UI Trust Fund as we have consistently done
for more than 12 years. DWD believes that this is a solitary error and does not indicate risk that
such an error will be repeated in the future.
INDIANA STATE BOARD OF ACCOUNTS 159
FINDING 2020 – 002
Contact Person Responsible for Corrective Action:
Lisa Acobert, SBA Deputy Director, (317) 232-5604
Christina Miller, SBA Assistant Director of Finance, (317) 232-5633
Courtney Everett, AOS Deputy Auditor of Finance, (317) 233-9817
Views of Responsible Official:
The State Budget Agency and the Office of Auditor of State concur with the finding.
Description of Corrective Action Plan:
State Budget Agency
Going forward, these State Budget Agency journals will include supporting documentation showing the
destination and source funds of the transfer. This should aid both the initiator and approver of the journal
entries in preventing and identifying errors with the accounting entry.
Auditor of State
The Auditor of State has instituted preventative controls at the journal approval level to match both the
destination and source funds of the journal entry to the supporting documentation, and reinstituted a
detecting control that identifies transfers that cross CAFR funds, and evaluates them for appropriateness.
Anticipated Completion Date:
SBA – Completed as of February 1, 2021
AOS – Completed in February 2021
INDIANA STATE BOARD OF ACCOUNTS 160
CORRECTIVE ACTION PLAN
FINDING 2020-003
Contact Person Responsible for Corrective Action: COL (Ret) John Silva
Contact Phone Number: 317-247-3254
Views of Responsible Official: The AGO concurs with the finding
Description of Corrective Action Plan:
While this issue continues to be a work in progress as it encompasses multiple offices
within the AGO, we have implemented the following measures to mitigate the issue of
Period of Performance (PoP). First, the AGO conducted a ‘stand down’ with responsible
employees to conduct additional training and reenforce the importance of PoP.
Moreover, all new finance employees that are involved with PoP are now required to
enroll and attend the Federal Cooperative Agreement Training sponsored by the
National Guard Bureau. The first class was conducted on 27-28 April 2021 in
Indianapolis at no cost to the state. The Grants Officer Representative will maintain
completion certificates or class rosters to ensure that state employees requiring this
training get certified every three (3) years. Second, an additional process was recently
implemented between Accounts Receivable, Accounts Payable, and State Contracting
to identify invoices by the year in the subject line to eliminate confusion on which year
they should be charged against.
Third, projects newly created in PS now have cut off dates that match the Fiscal Year
end date. Intent is to minimize confusion between annual appropriations vs multi-year
appropriations.
Throughout the year we will continue to monitor the process and look for additional
opportunities to help correct the issues identified in the audit.
Anticipated Completion Date: 31 December 2021
INDIANA STATE BOARD OF ACCOUNTS 161
INDIANA DEPARTMENT OF TRANSPORTATION
100 North Senate Avenue PHONE: (317) 232-0619 Eric Holcomb, Governor
Room N749 FAX: (317) 233-2393 Joe McGuinness, Commissioner
Indianapolis, Indiana 46204
CORRECTIVE ACTION PLAN
FINDING 2020-004
Contact Person Responsible for Corrective Action: Matthew Beeson
Contact Phone Number: 317-522-9662
Views of Responsible Official:
This finding focuses on the prevention of a non-qualified tester preforming testing functions. The
stated controls need to be in place to control the activity of INDOT and Consultant technicians before
non-authorized testing takes place. The SiteManager program restricts test data entry only to qualified
personnel, so INDOT has measures in place to prevent non-qualified tests to be entered into
SiteManager. INDOT has not resolved a way to prevent actual testing by non-qualified technicians, as
the control we have in place of SiteManager data entry occurs after the test is complete. In order for a
material record to be certified at the conclusion of a contract, the District Testing Engineer must check
to see if the required number of passing tests were completed by qualified personnel per the INDOT
frequency Manual. Our view is that while this item is important, this is a low risk item because no non-
compliance has occurred in the past three years, and unqualified test results cannot be entered in
SiteManager.
Description of Corrective Action Plan:
INDOT is currently working on an upgrade of our current SiteManager program. AASHTOWare Project
is the new program and it will have superior reporting tools than the current SiteManager software.
Target completion date January of 2023.
INDOT is also currently working on a way to notify currently qualified technicians when they are about
to expire. One of the problems with this is we do not have contact information for everyone. When
implemented, this would tell people that they are about to expire for whichever methods they are
qualified for. The plan is to gather all email addresses, and email technicians as they are about to
expire.
Anticipated Completion Date:
AASHTOWare: January 2023
Technician email process (manual): November 2021
www.in.gov/dot/ .
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AState that Works
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INDIANA STATE BOARD OF ACCOUNTS
CORRECTIVE ACTION PLAN
FINDING 2020-005
Amber Patterson
317-232-0564
We concur with the finding. In the future, Indiana Department of Education assures that all required
documentation for 21st Century Community Learning Centers will be kept as it pertains to the monitoring of A-
133 subrecipients. Indiana Department of Education will monitor all subrecipients as defined by Single Audit,
formerly known as OMB Circular A-133. Management will issue decisions on audit findings upon receipt of the
subrecipient’s audit report. Indiana Department of Education will ensure that subrecipients take appropriate
and timely measures to satisfy any corrective actions that have been issued as a direct result of an imposed
finding.
As of June 16, 2021, management has established a system of effective internal controls as it pertains to
compliance requirements of subrecipient monitoring.
Indiana Government Center North, 9th Floor • 100 N Senate Ave • Indianapolis, Indiana 46204
317-232-6610 • www.doe.in.gov
INDIANA STATE BOARD OF ACCOUNTS 163
CORRECTIVE ACTION PLAN
FINDING 2020-006
Amber Patterson
317-232-0564
We concur with the finding. In the future, Indiana Department of Education assures that
an effective internal control system related to the grant agreement and the Special
Tests and Provisions- Access to Federal Funds for New and Significantly Expanded
Charter Schools compliance requirement, will be in place. Indiana Department of
Education will ensure that controls will be in place in order to maintain sufficient audit
evidence to support compliance requirements. Management will maintain supporting
documentation of when a charter school opens or has significantly expanded. Each
charter school will be given access to all of the funds for which it is eligible within five
months of the opening or expansions date.
Indiana Department of Education wishes to satisfy the aforementioned corrective action
that has been issued as a direct result of an imposed finding. In doing so, Indiana
Department of Education has acknowledged the imposed finding, and as of July 16,
2021, management has begun the process of establishing a system of effective internal
controls that includes verifying current status of all charter schools within the state of
Indiana.
INDIANA STATE BOARD OF ACCOUNTS 164
CORRECTIVE ACTION PLAN
FINDING 2020-007
Amber Patterson
317-232-0564
We concur with the finding. Indiana Department of Education will appropriately archive
all documentation related to subrecipient monitoring activities. Noncompliance issues
identified through subrecipient monitoring will be tracked and followed up on in a timely
manner to ensure compliance with grant requirements. All forthcoming documentation,
as it pertains to corrective actions, will be received and retained on a platform that is
accessible by other users, via a shared drive.
Indiana Department of Education wishes to satisfy the aforementioned corrective action
that has been issued as a direct result of an imposed finding. In doing so, Indiana
Department of Education has acknowledged the imposed finding, and as of June 16,
2021, management established a system of effective internal controls as it pertains to
compliance requirements of subrecipient monitoring. On June 16, 2021, supporting
evidence of newly established subrecipient policies and procedures was provided as
supplemental documentation.
INDIANA STATE BOARD OF ACCOUNTS 165
Eric J. Holcomb, Governor
Terry J. Stigdon, MSN, RN, Director
Indiana Department of Child Services
Room E306 – MS47
302 W. Washington Street
Indianapolis, Indiana 46204-2738
317-234-KIDS
FAX: 317-234-4497
www.in.gov/dcs
Child Support Hotline: 800-840-8757
Child Abuse and Neglect Hotline: 800-800-5556
CORRECTIVE ACTION PLAN
FINDING 2020-008
Contact Person Responsible for Corrective Action: Jennifer Haselwander
Contact Phone Number: 317-234-5841
Views of Responsible Official:
The Department of Children Services (DCS) does concur with this finding.
Description of Corrective Action Plan:
Since the 2019 Federal Audit, the Agency has made a concerted effort to fix this issue. The Agency has
undertaken a complete internal audit of all prior 2009 files to determine compliance with appropriate
documentation.
The Department of Child Services Central Eligibility Unit assumed responsibility for determining the
eligibility for adoption assistance and payment processing as of 01/01/2009. Prior to this date, all
eligibility determinations were made by individuals within the local DCS offices. The majority of adoption
assistance cases currently in pay status were determined after 01/01/2009. At this time of the 16,273
payments made, 1974 had eligibility determinations made prior to 01/01/2009.
As has been noted in the previous audit reply for 2019, our initial corrective action was focused on
adoptions finalized after 01/01/2009. The central eligibility unit completes quality assurance reviews on a
sample of eligibility determinations prior to the determination being issued to the local office. After
finalization, a quality assurance review was completed as children were placed in pay status to ensure
there was a signed agreement in place prior to finalization and to ensure the correct per diem was paid
for the correct duration. In addition, a review of the payment file was completed each month prior to
payments being issued to help ensure the accuracy of the payments.
Current Status of Project to Review Cases Prior to 2009:
Total Adoption Assistance Cases: 1974. Number of cases received from the local office or scanned from
retention file was 1,722(87%). Of these 1,722 cases, 1,319 have been reviewed. 403 are in process.
As part of this review, the foster care determination for each case must be reconstructed, reviewed by
Eligibility Staff and undergo a quality assurance review. The amount of reconstruction required for these
cases has added several months to the anticipated completion date stated in the prior audit date.
Indiana children will live in safe, healthy and supportive families and communities.
INDIANA STATE BOARD OF ACCOUNTS 166
Anticipated Completion Date: 1/10/2022.
FINDING 2020-009
Contact Person Responsible for Corrective Action: Jennifer White
Contact Phone Number: 317-407-5696
Views of Responsible Official:
We agree with the finding
Description of Corrective Action Plan:
Beginning in March 2020, all federal draw packets received from sub-grantee agencies are subjected to
the same review and approval process as internal draws. Therefore, the invoices are reviewed to ensure
that the backup documentation matches the draw by both a budget analyst and the assistant controller
prior to processing. The approvals are documented in a spreadsheet kept electronically to organize
draws.
Anticipated Completion Date: March 2020
FINDING 2020-010
Contact Person Responsible for Corrective Action: Jennifer White
Contact Phone Number: 317-407-5696
Views of Responsible Official:
We agree with the finding
Description of Corrective Action Plan:
The SF-425 for the Social Services Block Grant (SSBG) is due on an annual basis 90 days after the close
of the federal fiscal year (12/30). A standard operating procedure (SOP) is being created to ensure that
the report is correctly completed at the next reporting due date (12/30/21). As part of this SOP, the
separation of duties will be completed, with the assistant controller preparing and submitting the report,
but the Deputy CFO being required to approve the compiled report prior to submission.
Additionally, the misunderstanding regarding expenditures versus draws has been corrected and will no
longer be an issue beginning with the report submitted 12/30/21. The SOP will also define what should
be submitted on the report in each required line item. Upon completion of the SOP, it will be made
available to SBOA at their request. The SOP will be completed prior to the submission of the 12/30/2021
report.
Anticipated Completion Date: December 2021
Protecting our children, families and future
INDIANA STATE BOARD OF ACCOUNTS 167
FINDING 2020-011
Contact Person Responsible for Corrective Action: Jennifer White
Contact Phone Number: 317-407-5696
Views of Responsible Official:
We agree with the finding
Description of Corrective Action Plan:
DCS has worked diligently with ACF to correct the administrative overspend in our IVB grant awards. To
that end, we have reduced administrative spend on the 2019 grant to match the 10% cap and moving
forward there will be zero dollars spent out of these grants on admin. Instead, the funding will be used on
expenditures that were identified by ACF as non-administrative so as to reduce complexity of the grant
usage and ensure that the administrative cap is not exceeded in the future.
Anticipated Completion Date: September 2020
Protecting our children, families and future
INDIANA STATE BOARD OF ACCOUNTS 168
Eric Holcomb, Governor
State of Indiana
Division of Family Resources
402 W. WASHINGTON STREET, ROOM W392
INDIANAPOLIS, IN 46204-2747
CORRECTIVE ACTION PLAN
FINDING 2020-012
Contact Person Responsible for Corrective Action: David Smalley
Contact Phone Number: 317-232-2010
Views of Responsible Official: FSSA concurs with the part of the finding conditionally. DCS concurs with
their finding.
FSSA disagrees with the DWD portion of this finding. The Indiana Department of Workforce
Development (DWD) claimed their indirect rate approved by their federal cognizant agency, US
Department of Labor (DOL), in providing services under the TANF grant. 45 CFR Part 75.414(c)(1)
states “…negotiated rates must be accepted by all Federal awarding agencies…” FSSA interprets this to
mean the DWD indirect rate approved by the DOL is the correct rate to be used. The Indiana SBOA
believes that since DWD an agency within the state governmental unit being audited the indirect rate
approved by an agency other than HHS should not apply. Inquiries to the Administration for Children and
Families and HHS Cost Allocation Services have provided no guidance that any other rate then the DOL
approved rate should be used.
45 CFR 75.414(c)(1) states:
“(c) Federal Agency Acceptance of Negotiated Indirect Cost Rates. (See also § 75.306.)
(1) The negotiated rates must be accepted by all Federal awarding agencies. An HHS
awarding agency may use a rate different from the negotiated rate for a class of Federal
awards or a single Federal award only when required by Federal statute or regulation, or
when approved by a Federal awarding agency head or delegate based on documented
justification as described in paragraph (c)(3) of this section.”
Description of Corrective Action Plan (FSSA): In terms of the finding related to First Steps, DFR has
spent considerable time with First Steps staff in the recent past in order to determine appropriate billing of
services to TANF. We will re-engage in discussions with First Steps in order to determine next steps in
terms of reviewing a sample of client level detail billings.
Financial Training for Agencies
We presented the Financial Training, developed by the FSSA, DFR Controller’s Office, to each of the
agencies or Divisions who got a grant, including DDRS, DCS, and DWD. The training includes how Client
Detail must match the Payments to the Vendor/Providers, what is allowable as an administrative
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INDIANA STATE BOARD OF ACCOUNTS 169
expense, what is allowable as a program expense, and how the agreements and rules limit administrative
expense to no more than 15% of total billed charges. In addition, our team researched, prepared, and
shared training materials with more examples of administrative expense, specifically under such a TANF
Block Grant subgrant agreement for services.
The OV&V MOU Team advised all MOU subgrantees to be sure administrative expense was not double
charged. If rates for individual services were developed with administrative expenses of </=15% built in,
there could not be separate administrative expense items. The training presented to the agencies and
divisions, including DDRS and DCS, explained how no program expense that was not directly providing
services to clients, pursuant to one or more of the four TANF purposes, could be charged to the grant.
Further, it explained how administrative expenses must support the provision of those services, and those
services only. If an expense supported other efforts in addition to their TANF grant program, that cost
must be allocated proportionally.
FSSA Worked With DCS -
The OV&V MOU Team has regularly reviewed the Client Level Detail and the Accounts Payable Detail
submitted by DCS for their TANF Block Grant MOU Service Programs. Although we do not see the
actual invoices from their providers, we see the line item details, down to the individual services and a
unique identifier for the individual clients that make up those invoices, and we see the match to the
payments made by DCS.
The first batch of Client Level Detail reports we got from DCS in 2016 had the fields we requested, but
also much more additional information that was personally identifiable. We worked with DCS to have
them modify those reports so that they continued to contain the fields we needed, but would not include
client names, SSNs, or phone numbers, etc.
DCS Program Information
DCS has provided FSSA, DFR with the Client Level Detail down to the individual service lines for each
client, and the matching information about their agency payments to the providers for the efforts we have
called their “Purpose 3 and 4” programs, just as for their other efforts under their TANF Block Grant MOU.
Although FSSA has not reviewed the original invoices, these reports contain the lines items that make up
those invoices.
The services provided under those programs are listed in the expanded Statement of Work that was
incorporated into the MOU under Amendment 001. In addition to the two efforts in the original MOU,
Healthy Families Indiana, and Emergency Assistance, these program efforts are:
x Father Engagement Programs
x Parent Education Program
x Parenting/Family Functioning Assessment
x Visitation Facilitation
x Tutoring / Literacy Classes
The Statement of Work provides detail of the types of services and activities being covered, and does not
leave open to broad interpretation what activities or services might appear in the invoices or Client Level
Detail reports. For each of these program efforts, there are descriptions of the goals, the guiding
principles or documents, the services, which qualify, and how each serves TANF purposes.
Description of Corrective Action Plan (DCS)
DCS understands the finding and will engage with field, finance, and other necessary staff to identify the
appropriate process and confirm necessary checks and balance are put into place.
In May of 2019, the Fiscal Division assembled a team to look at how payment for services were
documented. This process would include the TANF claims cited in this finding. An intensive four day
work meeting that included representatives from the Auditor of State, DCS Fiscal and DCS Field
Operations were included on the team to gather a wide array of ideas and different perspectives.
The group recommendations were as follows:
INDIANA STATE BOARD OF ACCOUNTS 170
1. Prior to submitting invoices into KidTraks, providers must attach all required documentation as
defined by service standards into KidTraks.
2. Created a standardized naming format for files.
3. All documentation must be attached in KidTraks on the Case Information page. If there is no
documentation or conflicting documentation, then payment will be denied.
A set of uniform service standards to utilize was established.
The go-live date was 9/1/2019. Accountants reviewing claims in KT AP were instructed to not pay claims
without an attached report in the designated area on the Case Information page. DCS Controller has
implemented daily triage meetings to discuss payment issues and outstanding claims. Daily
conversations are had with AOS Senior Staff and AP Supervision regarding questionable claims. In
addition, Senior DCS Finance Staff and KT Supervisory Staff meet with the Auditor of State and Senior
AOS Management to discuss issues and performance on a monthly basis.
In November of 2020, a further enhancement to the KT AP system was implemented. Going forward from
11-20-2020, the System will collect Accountant and Supervisor approval and provide documentation from
the KT AP System for verification.
Description of Corrective Action Plan (DDRS) – The SBOA document mentions the First Steps
program in the second paragraph of text, but does not provide more discussion. For DDRS, we know that
the OV&V TANF MOU Team worked extensively with DDRS to understand the First Steps program and
how expenses were incurred, monitored, reviewed, and allocated to their different funding sources for
payment. We have documentation of those discussions we can review and then get with the current staff
at DDRS to update our knowledge and see if we can advise on review processes and documentation.
We would be proposing to amend the MOU with First Steps in order to require that First Steps conduct a
quarterly review to ensure appropriate expenditure for TANF.
Anticipated Completion Date:
DFR will be scheduling meetings with the above noted agencies and their staffs within the next 60 days in
order to address the concerns cited in this audit.
FINDING 2020-013
Contact Person Responsible for Corrective Action: David Smalley, DFR Deputy Director for Policy
Contact Phone Number: 317-232-2010
Compliance Requirement: Reporting
Views of Responsible Officials
We would like to note that this is likely a repeat finding due to the overlap in the previous year finding
being communicated during the same time frame as this review. Thus, we would be offering the same
response as previous finding for 2019 review.
Description of Corrective Action Plan:
For ACF-199 and ACF-209 the “missing childcare data” issue; our corrective action was to:
(1) resubmit the ACF-199 and ACF-209 reports for FFY 19 (which will contain the missing data
for all months, and;
(2) to set up new data edits in a tool called DVO. We have been working internally with this tool;
various testing and development in recent months, and we have implemented the tool in
production: DVO – Informatica PowerCenter Data Validation Option: This is a tool that works
along with our ETL development software (Informatica PowerCenter) – the tool enables
INDIANA STATE BOARD OF ACCOUNTS 171
developers and business analysts to create rules to test the data being transformed during the
data integration process.
Here is a copy of the description of new edits completed, to address the “missing childcare data” issue in
ACF-199 and ACF-209:
(SSDW request # 11728)
For the ACF-204 report, the report is developed by the Social Services Data Warehouse through various
data sources. This report is submitted to David Smalley, DFR Deputy Director, for review and submission
to the federal oversight agency via their web service. Before submitting, the information contained in the
report is reviewed by the Deputy Director. Programmatically there have been very few changes needed in
this report over the years since there have been no dramatic adjustments to TANF policy. Yet this report
does continue to be reviewed and adjusted where needed prior to submission.
FINDING 2020-014
Contact Person Responsible for Corrective Action: David Smalley, DFR Deputy Director for Policy
Contact Phone Number: 317-232-2010
Compliance Requirement: Special Tests and Provisions - Child Support Non-Cooperation
Views of Responsible Officials
We would like to note that this is likely a repeat finding due to the overlap in the previous year finding
being communicated during the same time frame as this review period. At this stage we would not concur
with this finding that FSSA is at fault.
INDIANA STATE BOARD OF ACCOUNTS 172
Description of Corrective Action Plan:
We would like to note that this is likely a repeat finding due to the overlap in the previous year finding
being communicated during the same time frame as this review. Also, these findings were based on
matches through the now retired ICES system. ICES has been replaced by the new eligibility system,
IEDSS, and we have not had any issues with this ISETS match since this conversion.
For the finding on the child support sanctions not being timely processed, it is noteworthy to mention that
we have mandated timeframes to follow in processing an adverse action to a case. A sanction is
obviously an adverse change and thus requires 13-day advance notice prior to effective date. So, if a
sanction is initiated for example in latter part of January, it would not be possible to make this change to
affect February TANF benefits.
We did request and receive the 5 cases cited under this finding. We did complete a review in the IEDSS
system of these 5 cases. We were unable to find any record of a request for sanction due to non-
cooperation with child support. We did find several cases where a sanction was initiated but for another
reason besides child support.
We continue to have open communications between IEDSS and ISETS staff to ensure that these
matches are monitored and identified discrepancies are resolved.
Anticipated Completion Date:
Listed below are the findings from our review of these cases in the IEDSS system.
x 1068590783/10312019 6006147654 closed 11/1/19 Voluntary Quit Sanction from 11/1/19 -
02/01/20;
x 1062292634/08312019 6003736399 closed 01/01/20 for failure to provide info (earnings) No
info regarding non-coop in case notes; closure notice for failure to verify
x 1044363032/04302020 6006176932 No case notes or alerts in file re not cooperating; Brittany
requested 2 of the 4 children to be removed from TANF in 4/2020 but was advised all children
mandatory participants; case was converted to IEDSS on 4/6/20;
x 1085541082/12312019 6008804756 No compliance records found and no case notes re non-
coop missed appt; info regarding IMPACT sanction for failure to comply on 11/27/19;
x 1050151453/07312020 6009862353 TANF closed 7/1/20 for failure to verify income; No case
notes for noncooperation for time period cited
INDIANA STATE BOARD OF ACCOUNTS 173
FINDING 2020-015
Contact Person Responsible for Corrective Action: David Smalley, DFR Deputy Director for Policy
Contact Phone Number: 317-232-2010
Compliance Requirement: Special Test and Provision, Penalty for Failure to Comply with Work
Verification Plan
Views of Responsible Officials:
DFR respectfully responds that further case specific information be provided (10 cases cited) so that
appropriate follow up review of these cases can be conducted. There were instances identified where the
required documentation to support the average unsubsidized employment reported as a part of the Work
Participation Rate was not maintained by FSSA. However, we would like to be able to attempt to locate
this documentation as should be part of the electronic case record.
Description of Corrective Action Plan:
We would like to note that this is likely a repeat finding due to the overlap in the previous year finding
being communicated during the same time frame as this review.
As noted previously in corrective action responses, employment hours have historically been back-filled
as part of the late reported employment process used in measuring work participation rate. We will be re-
evaluating this process to ensure that hours are being appropriately updated.
Anticipated Completion Date:
Once we receive the specific cases cited, we will evaluate and meet with the Data Warehouse to
determine if any changes need to be made in reporting. We would estimate that an update could be
provided in the next 30 days once cases are provided for review.
INDIANA STATE BOARD OF ACCOUNTS 174
Eric Holcomb, Governor
State of Indiana
Division of Disability and Rehabilitative Services
402 W. WASHINGTON STREET, P.O. BOX 7083
INDIANAPOLIS, IN 46207-7083
1-800-545-7763
CORRECTIVE ACTION PLAN
FINDING 2020-016
Contact Person Responsible for Corrective Action: Theresa Koleszar
Contact Phone Number: 317-910-5455
Views of Responsible Official: We concur with this finding
Description of Corrective Action Plan: The Bureau of Rehabilitation Services (BRS) has been ramping up
pre-employment transition services (Pre-ETS) expenditures for the last few years. 15% of federal Vocational
Rehabilitation (VR) funds are set aside in a designated Pre-ETS project in PeopleSoft. While all FFY20 Pre-
ETS earmark funds were encumbered, Pre-ETS expenses were lower than projected due to the COVID-19
pandemic. With most schools closing in March 2020, and many students continuing to learn remotely during
the 2020-2021 school year, a significantly decreased number of students accessed Pre-ETS. Some Pre-ETS
contractors also paused their programming for several months while they worked to convert some services to
be provided remotely. Summer 2020 programming also occurred on a much smaller scale than budgeted
due to the pandemic.
BRS provided training to Pre-ETS contractors in spring and summer of 2020 to provide guidance on remote
delivery of Pre-ETS and shared promising practices and resources for reaching students to provide services.
Many schools reopened for in-person learning; however, some do not allow outside staff in schools. BRS is
working with contractors to continue to reach out to new schools to offer services and revisit conversations
with other schools regarding service continuation. Pre-ETS provision and spend has begun to increase over
the past several months, however VR does not anticipate spending the full 15% for FFY20 in light of the
pandemic. Many state VR agencies are experiencing a similar scenario and have been advocating for a
temporary waiver of the earmark requirement at the federal level. Betsy DeVos, former U.S. Secretary of
Education, also advocated for this waiver request. At this time, a waiver has not been granted. BRS has
worked with contractors to increase Summer 2021 programming and is also encouraged about an increase
in Pre-ETS as the next school year begins.
In reviewing Pre-ETS contract utilization over the past three years, BRS has identified that most contractors
are not utilizing all of their funding. BRS anticipates that in a more typical year, average contract utilization
will be 75-80%. VR has implemented a new strategy with FY21 and FY22 contracts of encumbering more
than 15% of dollars to account for under utilization of contracts. While there are valid reasons for
underutilization, e.g., staff turnover, budgets are based on projections, access to schools, effects of the
pandemic, etc., BRS has worked with each contractor to update projections and will be modifying contracts
as necessary. BRS is also investigating an added line on contracts to provide funding for stipends for
students participating in Pre-ETS work experience services. This suggestion has been received favorably by
contractors and we anticipate implementing this strategy as of October 1, 2021. BRS and DWD also continue
to partner to serve students with disabilities through the Jobs for America’s Graduates (JAG) program. An
increase in funding has been applied to the MOU with DWD.
Anticipated Completion Date: VR anticipates spending the 15% Pre-ETS earmark for the FFY21 VR federal
grant, and subsequent years. As VR has FFY21 carryover, we anticipate that the full earmark for FFY21 will
be spent by December 2022. Encumbrances are already in place and exceed the minimum 15%
requirement.
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INDIANA STATE BOARD OF ACCOUNTS 175
Eric Holcomb, Governor
State of Indiana
Office of Medicaid Policy and Planning
402 W. WASHINGTON STREET, ROOM W374, MS 07
INDIANAPOLIS, IN 46204-2739
CORRECTIVE ACTION PLAN
FINDING 2020-017
Contact Person Responsible for Corrective Action: Sunshine Beam
Contact Phone Number: (317) 234-8697
Views of Responsible Official: We disagree with the non-compliance findings.
The sub-findings to this FINDING had instances of Medicaid and CHIP case concerns. The
disagreement with these findings are detailed below:
Medicaid:
The agency does employ required controls for segregation of duties (required Medicaid-related CFRs cite
internal control requirements rather than “segregation of duties”):
All Medicaid casework verifications are conducted by authorized State employees, subject to review by
Quality Assurance (QA), Quality Control (QC), and SBOA audits to further mitigate the risks of any
mishandling of cases, with the additional downstream controls from the Office of Administrative Law
Proceedings (OALP) to handle any appeals, as applicable.
QA: A dedicated vendor, competitively procured by the State with approval from CMS and FNS,
conducts statistically significant sampling of all casework executed to confirm that processing by the
system and workers is done correctly end to end. They will cite any findings to the State for mitigation of
the case itself as well as providing recommended updates to casework, training, system, etc. in the future
to mitigate the risk of the finding occurring again.
QC: Dedicated State staff conduct federally directed statistically significant sampling of all Medicaid
cases, regardless of category. This QC work is done under the guidance, facilitation, and management
directly from CMS via Payment Error Rate Measurement (PERM) reviews. Quality Control staff from
CMS oversee all QC activities to ensure that all Medicaid categories are sampled and analyzed
accurately by the State’s QC staff. Further, CMS checks to see that all casework is done according to
expected CFRs and guidance required by CMS. The categories applicable to the findings from SBOA are
not excluded from the CMS review. All CMS-overseen Indiana Health Coverage Programs, including
every Medicaid and CHIP category, are within the CMS review. CMS has never cited any concerns with
“segregation of duties” and/or lack of internal controls in any of their reviews, including the timeframe of
casework evaluated by SBOA.
SBOA: While the SBOA does not report to CMS, they do ensure that the casework they review complies
with Medicaid program requirements. SBOA did not cite any concerns with FINDING 2019-018 FSSA
responses in which the agency disagreed with SBOA findings. Further, all Medicaid cases analyzed in
this most recent SBOA review were not cited for any incorrect final eligibility determination results (i.e.,
denial, approval, and Health Coverage category provided) or evidence of collusion.
INDIANA STATE BOARD OF ACCOUNTS 176
In terms of the missing documentation to research historical casework, those particular cases were
initiated and/or determined and managed within the legacy eligibility case management system that has
been since decommissioned. This legacy eligibility system was no longer the system of record after
September 30, 2020. IEDSS fully stores and archives all casework-related artifacts, including interface
results, at this time; therefore, no further rectification is required to address documentation retention in
future casework.
CHIP
In terms of the missing documentation to research historical casework, those particular cases were
initiated and/or determined and managed within the legacy eligibility case management system that has
been since decommissioned. This legacy eligibility system was no longer the system of record after
September 30, 2020. IEDSS fully stores and archives all casework-related artifacts, including interface
results, at this time; therefore, no further rectification is required to address documentation retention in
future casework.
Further, dedicated State staff conduct federally directed statistically significant sampling of all CHIP
cases, regardless of category. This QC work is done under the guidance, facilitation, and management
directly from CMS via Payment Error Rate Measurement (PERM) reviews. Quality Control staff from
CMS oversee all QC activities to ensure that all CHIP categories are sampled and analyzed accurately by
the State’s QC staff. Further, CMS checks to see that all casework is done according to expected CFRs
and guidance required by CMS. The categories applicable to the findings from SBOA are not excluded
from the CMS review. All CMS-overseen Indiana Health Coverage Programs, including every CHIP
category, are within the CMS review. CMS has never cited any concerns with the system not interfacing
to required partners and/or not retaining applicable documentation.
Further, the FINDING cited by SBOA provided the following CFR as applicable, and details below
reiterate and clarify how FSSA DFR operations and systems comply with all aspects of these citations as
well as other CMS CFR and guidance requirements:
Overall, DFR’s systems and operations comply with 42 CFR 433.112. This CFR is all encompassing in
its expectations of full compliance with PPACA and its expectations for casework, systems, interfaces,
and security, which includes policy, operational, QC, MARS-E, separation of duties, and archive/retention
requirements. Compliance with all aspects of this CFR is required by CMS to receive enhanced
maintenance & operations (M&O) funding. Further, it is required as a component of design, development,
and implementation (DDI) project and funding closeouts. CMS has approved the State’s compliance with
this CFR following PPACA implementation efforts in 2013. Further, the State has been approved with no
open findings to be addressed in each year since that time. Most recently, CMS approved the close-out
of the IEDSS DDI project and funding with no open compliance findings in 2021.
In compliance with 45 CFR 75.303, all Medicaid casework verifications are conducted by authorized State
employees, subject to review by Quality Assurance (QA), Quality Control (QC), and SBOA audits to
further mitigate the risks of any mishandling of cases, with the additional downstream controls from the
Office of Administrative Law Proceedings (OALP) to handle any appeals, as applicable.
QA: A dedicated vendor, competitively procured by the State with approval from CMS and FNS,
conducts statistically significant sampling of all casework executed to confirm that processing by the
system and workers is done correctly end to end.
QC: Dedicated State staff conduct federally directed statistically significant sampling of all Medicaid
cases, regardless of category. This QC work is done under the guidance, facilitation, and management
directly from CMS via Payment Error Rate Measurement (PERM) reviews. Quality Control staff from
CMS oversee all QC activities to ensure that all Medicaid categories are sampled and analyzed
accurately by the State’s QC staff. Further, CMS checks to see that all casework is done according to
expected CFRs and guidance required by CMS. The categories applicable to the findings from SBOA are
not excluded from the CMS review. All CMS-overseen Indiana Health Coverage Programs, including
every Medicaid and CHIP category, are within the CMS review. CMS has never cited any concerns with
INDIANA STATE BOARD OF ACCOUNTS 177
“segregation of duties” and/or lack of internal controls in any of their reviews, including the timeframe of
casework evaluated by SBOA.
Further, the State has been fully MARS-E compliant, per security assessments done within the agency,
by third parties, and verified by CMS since 2013 (annual self-assessment, third party assessment
required no later than every 3 years, quarterly POAM submissions to CMS, and annual SSP review by
CMS with Authority to Connect (ATC) approved every 3 years. Lack of ATC disallows a state from
connecting to the CMS Federal Data Services Hub (FDSH) and conducting Medicaid eligibility). This
compliance includes role-based security and separation of duties requirements, and CMS has not
indicated any deficiencies with the State’s interpretation of internal controls as cited in the System
Security Plan (SSP) and corresponding Plan of Action & Milestones (POAM) documentation.
In compliance with 42 CFR 435.907, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance, which includes paper, online, and phone Medicaid application
requirements. As part of this compliance, the agency does require signature as part of initial application.
In compliance with 42 CFR 435.406, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance. As part of this compliance, the State established interfaces (both
electronic and paper) with the CMS Verification of Lawful Presence (VLP) service. This service does
provide required citizenship and lawful presence data. Further, the State has established interfaces with
SSA to verify SSN, and the State will follow up with the client to confirm citizenship documentation if
VLP/SSA data is insufficient. The State will solicit the client to provide written confirmation of citizenship
pending status and/or other acceptable proof as applicable, prior to approving benefits. This data is all
stored with the case record within IEDSS.
In compliance with 42 CFR 457.380, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance. As part of this compliance, the State established interfaces with the
Verify Current Income (VCI) service hosted by the CMS Federal Data Services Hub (FDSH) for current
income data. The data is retained by the system in case records.
In compliance with 42 CFR 435.948, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance. As part of this compliance, the State established interfaces with the
Verify Current Income (VCI) service hosted by the CMS Federal Data Services Hub (FDSH). Further, the
State established all required financial and non-financial interface data with the Social Security
Administration (SSA), which required and received confirmation by the SSA for correct end to end
functionality and State data consumption prior to implementation. The data from these interfaces is
retained by the system in case records.
In compliance with 42 CFR 435.914, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance. This compliance included verification of the data retained and stored in
case records, further validated in MARS-E compliance activities required and overseen by CMS. CMS
has not indicated any deficiencies with the State’s interpretation of internal controls as cited in the System
Security Plan (SSP) and corresponding Plan of Action & Milestones (POAM) documentation.
Description of Corrective Action Plan: In alignment with 2 CFR 200.511(c), no Corrective Action
applicable.
Anticipated Completion Date: N/A
INDIANA STATE BOARD OF ACCOUNTS 178
Eric Holcomb, Governor
State of Indiana
Office of Medicaid Policy and Planning
402 W. WASHINGTON STREET, ROOM W374, MS 07
INDIANAPOLIS, IN 46204-2739
CORRECTIVE ACTION PLAN
FINDING 2020-018
Contact Person Responsible for Corrective Action: Amelia A. Hilliker
Contact Phone Number: 317-234-2129
Views of Responsible Official
The Indiana Family and Social Services Administration (FSSA) Indiana Health Care Programs
(IHCP) Office of Medicaid Policy and Planning (OMPP) concur with the finding that an
effective internal control system has not been implemented.
Our concurrence is not based upon the review of the identified and reported overpayments
(“overpayments”) by the Indiana State Board of Accounts (SBOA), as the data needs to be
reviewed in the broader context of the CMS-64 reports. SBOA reviewed 582 overpayments
which spanned seven (7) CMS-64 reports. Of those 582 overpayments, forty-eight (48) were in
error which is a general error rate of 8.25%. Taking the overpayment issues and reviewing them
in the broader CMS-64 report context, that equates an average of seven (7) overpayments in error
with each CMS-64 report. In 2020 the average number of overpayments on a CMS-64 report was
2,236. Using the average of seven (7) overpayments in error there is an average error rate of
0.31%. Such an average error rate is very acceptable. However, FSSA does agree that there is not
an internal control system in place and therefore is instituting this corrective action plan (CAP).
Description of Corrective Action Plan
When reviewing the overpayments in error, the underlying issue is human error with data entry.
The CMS-64 report was previously completed by running multiple reports in the Fraud and
Abuse Detection System (FADS) and combining these reports into one excel report. This would
include checking for duplicative and missed data, an area for human error. Going one step back
in the process, the data on these reports are manually entered by OMPP Program Integrity (PI)
and FADS Vendor staff. A simple mis-stroke of a key can easily create an overpayment in error.
The focus of this CAP will be to work to both eliminate data entry errors and have a quality
review before submission.
Elimination of Data Entry Error
The first part of the CAP has already been implemented. On July 1, 2021, OMPP switched its
FADS vendor from IBM Watson Health to Deloitte & Touche. As part of this transition, the new
system used by OMPP PI and Vendor staff to both enter and pull the financial information
required to complete the CMS-64 removed a lot of the opportunity for data and human error. The
new system, Pallium, does not require the user to enter the claim number and the amount to be
recovered. A user instead simply clicks on the appropriate claim (see Figure 1 below) to identify
www.IN.gov/fssa
Equal Opportunity/Affirmative Action Employer
INDIANA STATE BOARD OF ACCOUNTS 179
2020-018 Corrective Action Plan
Page 2
it as a claim for future overpayment recovery. When selected, the system pulls in the claim’s data
straight from FSSA’s electronic data warehouse, which is the source of truth for claim
information. This will greatly decrease the chance for data entry errors such as inappropriately
entering or forgetting claim information, and lead to a decrease in overpayment errors as it does
not rely on an individual to key in the information.
Figure 1 - The Flag icon when clicked selects the claim for future recoupment
Additionally, with the new Pallium system, instead of using multiple reports to create the CMS-
64 information, one single report can be pulled from the system, using the claims flagged by
users.
Quality Review
While the recent system change does eliminate most of the data entry issues, people and systems
are not perfect and there should still be an internal review of the data before submission. The
OMPP PI staff will undertake to complete such a review with each CMS-64 report submission.
Prior to submission the four (4) members of the PI Audit Team and the Director of PI will each
randomly select ten (10) calculated overpayments and check the amount reported on the CMS-64
report to the Final Calculation of Overpayment (FCO) letter. This FCO letter is the
communication sent to IHCP Providers requesting the repayment of the overpayment, and the
amount on the FCO should match the amount on the CMS-64 report. Any errors upon review
will be completed before the submission of the CMS-64 report. The chosen staff members,
particularly the Audit Team, work daily on various audits that result in FCOs and would have the
best knowledge to both identify the error and resolve it quickly.
Anticipated Completion Date
As indicated above, the system change has been implemented and staff are currently using the
new feature. As such FSSA considers that part of the CAP completed.
The Quality Review portion of the CAP will be completed in advance of the submission of the
Q4-2021 CMS-64 Report. This entails the creation of a policy and procedure that lays out the
INDIANA STATE BOARD OF ACCOUNTS 180
2020-018 Corrective Action Plan
Page 3
requirements and steps each staffer will take to pull and review the FCO amount and amount
reported on the CMS-64. It will also include the steps that need to be taken to correct any errors
and do so quickly. FSSA anticipates having the policy and procedure completed by August 6,
2021, so it can be implemented well in advance of the Q4-2021 CMS-64 Report’s submission.
INDIANA STATE BOARD OF ACCOUNTS 181
Eric Holcomb, Governor
State of Indiana
Office of Medicaid Policy and Planning
402 W. WASHINGTON STREET, ROOM W374, MS 07
INDIANAPOLIS, IN 46204-2739
CORRECTIVE ACTION PLAN
FINDING 2020-019
Contact Person Responsible for Corrective Action: Ryan Callahan
Contact Phone Number: 371.233.6964
Views of Responsible Official: I concur with the finding.
Description of Corrective Action Plan:
OMPP will develop a confidentiality agreement for each contracted party that uses the Medicaid NCCI
files posted on the MII. The confidentiality agreement will include language addressing the following
guidelines, outlined in the Medicaid NCCI Technical Guidance Manual:
Disclosure shall be limited to only those responsible for the implementation of the
quarterly state Medicaid NCCI edit files. Disclosure shall not be made prior to the start
of the new calendar quarter.
After the start of the new calendar quarter, a Contracted Party may disclose only
non-confidential information contained in the Medicaid NCCI edit files that is also
available to the general public found on the Medicaid NCCI webpage.
The Contracted Party agrees to use any non-public information from the quarterly
state Medicaid NCCI edit files only for any business purposes directly related to the
implementation of the Medicaid NCCI methodologies in the particular state.
New, revised, or deleted Medicaid NCCI edits shall not be published or otherwise
shared with individuals, medical societies, or any other entities unless it is a Contracted
Party prior to the posting of the Medicaid NCCI edits on the Medicaid NCCI webpage.
Implementation of New, revised, or deleted Medicaid NCCI edits shall not occur
prior to the first day of the calendar quarter.
Only a state Medicaid agency has the discretion to release additional information
for selected individual edits or limited ranges of edits from the files posted on the MII.
State Medicaid agencies must impose penalties, up to and including loss of contract,
for violations of any confidentiality agreement relating to use of the MII edit files."
Anticipated Completion Date: 10/1/2021
www.IN.gov/fssa
Equal Opportunity/Affirmative Action Employer
INDIANA STATE BOARD OF ACCOUNTS 182
Eric Holcomb, Governor
State of Indiana
Indiana Family and Social Services Administration
402 W. WASHINGTON STREET, P.O. BOX 7083
INDIANAPOLIS, IN 46207-7083
CORRECTIVE ACTION PLAN
FINDING 2020-020
Contact Person Responsible for Corrective Action: Scott Krumwied, ASD
Contact Phone Number: 317-396-2009
Views of Responsible Official: FSSA does not concur with the finding related to the security system
contract. An RFI was issued with funds reserved in FFY 2015. Even though delays in finalizing the
contract were incurred the funding remained budgeted in FFY15. Therefore FFY 2015 funds were used
when the contract activation occurred in 2018.
Description of Corrective Action Plan:
DDB has and will cancel all authorizations that are pending at the closed of the seventh qtr. of
the year the authorization was created. After the seventh quarter, if payment is requested and
determined justified those authorizations will processed by DDB through FSSA Fiscal once a
quarter to assure they are funded from the correct year.
The corrective action was taken late in SFY20. Transactions occurred in SFY20 prior to the
corrective actions from the SFY19 similar finding.
Anticipated Completion Date: Complete
www.IN.gov/fssa
Equal Opportunity/Affirmative Action Employer
INDIANA STATE BOARD OF ACCOUNTS 183
Eric J. Holcomb
Governor
Kristina M. Box, MD, FACOG
State Health Commissioner
CORRECTIVE ACTION PLAN
The Indiana Department of Health submits this corrective action plan to the State Board of
Accounts concerning the program review and findings for Women, Infants, and Children (WIC)
and Immunizations program the for the following findings.
2020-021-WIC Program
2020-022-WIC Program
2020-023-WIC Program
2020-024-Immunization Program
Each finding and response of corrective action and Indiana Department of Health responsible
party is identified, and specific corrective action is listed in this plan and linked to by specific
finding citation.
To promote, protect, and improve the health and safety of all Hoosiers.
2 North Meridian Street භ Indianapolis, Indiana 46204 භ 317-233-1325 භ health.in.gov
An equal opportunity employer.
INDIANA STATE BOARD OF ACCOUNTS 184
Name භ Date
Page 2
FINDING 2020-021
Contact Person Responsible for Corrective Action: Laura Chavez
Contact Phone Number: 317-234-6158
Views of Responsible Official: Management Concurs with the finding
Response and Description of Corrective Action Plan:
x The IDOH WIC program has implemented the following internal controls to address this
issue:
o Required clinic staff training upon starting employment – Clinic Services Training,
Nutrition and Clinic Services Training, INWIC training.
o Indiana WIC Policies and Procedures – Standard Income Eligibility Household Size
and Calculating Income, Identification, Residency Requirements, Separation of
Duties and Conflict of Interest for Employees, Termination, Ineligibility, and
Information Technology Resources.
o Internal controls of eligibility determination include the MIS system. Each
eligibility field – ID, residency and income require an entry. The system will not
allow you to continue the certification unless these fields are completed.
o The local agency management evaluation conducted by state WIC staff is
completed to ensure compliance with Federal Regulation 7 CFR Part 246.19
Management evaluation and monitoring reviews.
o (b) State agency responsibilities
(3) The State agency shall conduct monitoring reviews of each local
agency at least once every two years. Such reviews shall include on-site
reviews of a minimum of 20 percent of the clinics in each local agency or
clinic, whichever is greater. The State agency may conduct such
additional on-site reviews as the State agency determines to be necessary
in the interest of the efficiency and effectiveness of the program. Eligibility
INDIANA STATE BOARD OF ACCOUNTS 185
Name භ Date
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determination is included as part of the on-site observation process
during the local agency management evaluation.
Any findings found through observation of local agency staff completing
Certification intake are documented and reviewed with the local agency.
The local agency must then provide follow up response to the State’s
written corrective action. The State’s corrective actions require staff
retraining with a post training test and observation period. During this
post training test period, the local agency Coordinator is responsible for
conducting staff observations to ensure staff compliance with conducting
eligibility screening.
If a client was identified during the local agency management evaluation
or at any other time as incorrectly assessed as eligible for the Indiana WIC
program, eligibility would be reassessed as per WIC Federal Regulation
246.7 (h) (1) (1)(ii):
Mandatory reassessment of income eligibility mid-certification. (i) The
local agency must reassess a participant’s income eligibility during the
current certification period if the local agency receives information
indicating that the participant’s household income has changed. However,
such assessments are not required in cases where sufficient time does not
exist to effect the change. Sufficient time means 90 days or less before the
expiration of the certification period. (ii) Mandatory disqualification mid-
certification for income ineligibility. The local agency must disqualify a
participant and any other household members currently receiving WIC
benefits who are determined ineligible based on the mid-certification
income reassessment. However, adjunctively-eligible WIC participants (as
defined in paragraphs (d)(2)(vi)(A) or (d)(2)(vi)(B) of this section) may not
be disqualified from the WIC Program solely because they, or certain
family members, no longer participate in one of the other specified
programs. The State agency will ensure that such participants and other
household members currently receiving WIC benefits are disqualified
during a certification period only after their income eligibility has been
reassessed based on the income screening procedures used for applicants
who are not adjunctively eligible.
Anticipated Completion Date: currently in practice with program
INDIANA STATE BOARD OF ACCOUNTS 186
FINDING 2020-022
Contact Person Responsible for Corrective Action:
Adam Novotney, Chief Financial Officer
Michael P. Mendyk, Director of Grants and Contracts
Hector Velez-Orengo, Deputy Controller
Naylin Lucas, WIC Finance Manager
Contact Phone Number: 317-234-8743
Views of Responsible Official: Management Concurs with the finding
Response and Description of Corrective Action Plan:
The Indiana Department of Health has implemented a comprehensive tracking and monitoring
process for all federal funding streams the agency receives.
Management has established and maintains effective internal control over Federal Awards that
provides reasonable assurance that the agency is managing Federal awards in compliance with
Federal statutes, and terms and conditions of the Federal award. Regarding cash management,
the Finance division complies with the State Accounting Manual Chapter 4: accounting for
Revenue for the business process and control environment for cash management. Monthly
accounting reconciliations are completed for each federal project, and federal draws are based
on expenditure data from the reconciliations.
To assist with these reconciliation actions and address this corrective action. The Finance division
has developed and will provide the WIC program, tools to assist with reconciliation review these
tools are:
1. “WIC Rebates” the 1*t spreadsheet to track all expenses and rebate revenue with the
check numbers and date deposit and the spreadsheet will have a tab that will have a
formula to calculate the need of federal funds on a monthly basic this will be archived on
our shared drive to have the history for future audits.
2. “WIC P.O. Tracker" the 2™ spreadsheet that the program will have a monitor person to
review the invoices of the different contracts and enter them into this spreadsheet and
review them at the end of each month to make sure they are paid inside the month and
we take them in consideration before we request a reimbursement of the federal
government.
INDIANA STATE BOARD OF ACCOUNTS
3. Program SOP The WIC program will develop a SOP to make sure all steps are being
follow and are in compliance with the federal award internal control.
4. Quarterly reconciliation meetings between Finance and the WIC program
Anticipated Completion Date: Internal controls currently in practice, Spreadsheet tools roll out
July 2021.
INDIANA STATE BOARD OF ACCOUNTS
Name භ Date
Page 6
FINDING 2020-023
Contact Person Responsible for Corrective Action:
Adam Novotney, Chief Financial Officer
Michael P. Mendyk, Director of Grants and Contracts
Hector Velez-Orengo, Deputy Controller
Naylin Lucas, WIC Finance Manager
Contact Phone Number: 317-234-8743
Views of Responsible Official: Management Concurs with the finding
Description of Corrective Action Plan:
The Indiana Department of Health has implemented a comprehensive tracking and monitoring
process for all federal funding streams the agency receives.
Management has established and maintains effective internal control over Federal Awards that
provides reasonable assurance that the agency is managing Federal awards in compliance with
Federal statutes, and terms and conditions of the Federal award. These internal controls comply
with guidance in “Standards for Internal Control in the Federal Government “issues by the
Comptroller General of the United States or the “Internal Control Integrated Framework “ issued
by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Management’s outlined processes monitors the grant periods, the federal budget, state match,
rebate dollars, expenses and allows for the thorough examination of summary federal funding
mechanisms along with activity.
To address this corrective action, and as described in earlier in this corrective action plan, the
Finance division has developed and will provide the WIC program, tools to assist with
reconciliation period of performance review, these tools are:
1. “WIC Expenses” the 1st spreadsheet will be provided to the WIC program to track all
expenses and revenue with the date deposit. the spreadsheet will have a tab that will
have a formula to calculate the need of federal funds on a monthly basis. This will be
archived on Finance’s shared drive to have the history for future audits.
2. “WIC P.O. Tracker” the 2nd spreadsheet for the program will allow program staff to review
the invoices of the different contracts and enter them into this spreadsheet and review
them at the end of each month to make sure they are paid inside the month and Finance
INDIANA STATE BOARD OF ACCOUNTS 189
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will take them in consideration before any request a reimbursement of the federal
government.
3. “WIC Monthly Reports” The 3rd spreadsheet will give the control to have only current
budget period expenses only and place into the right fiscal year.
4. The program will develop a SOP to make sure all steps are being follow and are
following the federal award internal control.
Anticipated Completion Date: Anticipated Completion Date: Internal controls currently in
practice, Spreadsheet tools roll out July 2021.
INDIANA STATE BOARD OF ACCOUNTS 190
Name භ Date
Page 8
FINDING 2020-024
Contact Person Responsible for Corrective Action:
Adam Novotney, Chief Financial Officer
Michael P. Mendyk, Director of Grants and Contracts
Hector Velez-Orengo, Deputy Controller
Contact Phone Number: 317-234-8743
Views of Responsible Official: Management Concurs with the finding
Description of Corrective Action Plan:
The Indiana Department of Health has implemented a comprehensive tracking and monitoring
process for all federal funding streams the agency receives.
Management has established and maintains effective internal control over Federal Awards that
provides reasonable assurance that the agency is managing Federal awards in compliance with
Federal statutes, and terms and conditions of the Federal award. These internal controls comply
with guidance in “Standards for Internal Control in the Federal Government “issues by the
Comptroller General of the United States or the “Internal Control Integrated Framework “ issued
by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Management’s outlined processes monitors the grant periods, the federal budget, state match,
rebate dollars, expenses and allows for the thorough examination of summary federal funding
mechanisms along with activity.
To address this corrective action, and as described in earlier in this corrective action plan, the
Finance division has developed and will provide the immunization program, tools to assist with
reconciliation period of performance review, these tools are:
1. “Immunization Expenses” the 1st spreadsheet will be provided to the immunization
program to track all expenses and revenue with the date deposit. the spreadsheet will
have a tab that will have a formula to calculate the need of federal funds on a monthly
basis. This will be archived on Finance’s shared drive to have the history for future audits.
INDIANA STATE BOARD OF ACCOUNTS 191
Name භ Date
Page 9
2. “Immunization P.O. Tracker” the 2nd spreadsheet for the program will allow program staff
to review the invoices of the different contracts and enter them into this spreadsheet and
review them at the end of each month to make sure they are paid inside the month and
Finance will take them in consideration before any request a reimbursement of the
federal government.
3. “Immunization Monthly Reports” The 3rd spreadsheet will give the control to have only
current budget period expenses only and place into the right fiscal year.
4. The program will develop a SOP to make sure all steps are being follow and are
following the federal award internal control.
Anticipated Completion Date: Internal controls currently in practice, Spreadsheet tools roll out
July 2021.
INDIANA STATE BOARD OF ACCOUNTS 192
Eric J. Holcomb
STATE OF INDIANA Governor
STATE BUDGET AGENCY Zachary Q. Jackson
Director
212 State House
Indianapolis, Indiana 46204-2796
317/232-5610
Finding: 2020‐025
Contact Persons Responsible for Corrective Actions:
John Silva, Col, Retired, Controller, Adjutant General’s Office
Contact Phone Number: 317‐247‐3254
Lisa Acobert, Deputy Budget Director, Indiana State Budget Agency
Contact Phone Number: 317‐232‐5604
View of Responsible Officials:
The Adjutant General’s Office and State Budget Agency concur with your findings. The Adjutant
General’s Office created a journal at the end of the fiscal year to move eligible COVID‐19 expenses
to its allocation of Coronavirus Relief Funds (CRF). The journal included ineligible expenses that
were later corrected after the close of the fiscal year.
Description of Corrective Action Plan:
The Budget Agency has reviewed the requirements of the CRF program with Staff of the Adjutant
General’s Office. If there are future journal entries, SBA will review and approve the Agency’s
proposed journal entries prior to completing the transaction.
Anticipated Completion Date: June 18, 2021
INDIANA STATE BOARD OF ACCOUNTS 193
August 18, 2021
CORRECTIVE ACTION PLAN
SBOA Audit 2020
FINDING 2020-026
Contact Person Responsible for Corrective Action:
Deetra L. Smith
Agency Controller
Contact Phone Number:
317-232-1787
Views of Responsible Official:
DWD concurs with the finding that established controls did not prevent or detect the period of
performance error for the WIOA grant under review. Internal controls, however, do exist that limit an
employee’s ability to assign costs or charge time to grants after the period of performance has ended. In
order to address the material weakness identified in the review, upon close-out of all federal grants,
employees have been retrained to ensure that any FIFO journals only contain expenses that are within
the grant’s period of performance.
Description of Corrective Action Plan:
DWD has corrected the nine journals by moving those costs to the 2018 WIOA grant. Expenses from the
2018 WIOA grant that were paid during the 2016 WIOA grant period of performance were moved to the
2016 grant in order to ensure that DWD would not incur a loss of funding. DWD financial staff have been
retrained on the controls over journals. The current internal control structure has been supplemented with
additional training, and will be maintained.
Completion Date:
June 3, 2021
FINDING 2020-027
Contact Person Responsible for Corrective Action:
Jennifer Chappell
Director of Tax Administration and Trust Fund Accounting
Contact Phone Number:
317-232-7698
Views of Responsible Official:
DWD concurs with the finding that established controls did not prevent or detect the Period of
Performance error related to the federal reimbursement of the first week of unemployment benefit
payments. Once the issue was discovered, the funds in question, however, were returned to the U.S.
Treasury within the program’s period of performance.
INDIANA STATE BOARD OF ACCOUNTS 194
Description of Corrective Action Plan
All aggregate funding authorizations made from UPLINK are vetted with the appropriate UI division to
approve the data parameters to be used. Prior to making the first actual draw, the program area and the
Trust Fund Accounting (TFA) division within UI will receive the full line-item level data aggregated to
produce the authorization amount and will approve that each element of the data selection process
matches the agreed to data parameters. Prior to making the first actual draw and after the data has been
vetted for inclusion or exclusion of the data elements, either the program area or the TFA division must
recompile the data to determine that the aggregated amount is correctly authorized.
Completion Date:
June 28, 2021
FINDING 2020-028
Contact Person Responsible for Corrective Action:
Alishea Hawkins
Associate Chief UI Officer
Contact Phone Number:
317-234-6399
Views of Responsible Official:
DWD concurs that system controls between Indiana Career Connect and Uplink can be strengthened. We
do not, however, concur that effective internal controls do not already exist to detect compliance for the
RESEA program. DWD has compensating controls through its Benefits Measurement Accuracy (BAM)
protocols. When a RESEA issue type is pulled for the federally required audit, all associated actions
taken on the claim are reviewed by the BAM team. This includes reviewing if the claimant should or
should not have been selected for the RESEA program, the claimant’s participation in required RESEA
activities, relevant documentation in ICC and uplink, and as well as any and all adjudication actions.
Additionally, DWD does not concur that the “effect” could have resulted in the loss of federal funds, as the
issue would impact benefit payments and not the UI Admin or RESEA grants received by the USDOL.
Description of Corrective Action Plan:
In order to strengthen existing internal controls, DWD UI will incorporate manual, random checks to the
RESEA file from ICC, bi-annually. This additional control will include a UI staff member, manually
reviewing a portion of the population to ensure the system is working as designed. More specifically,
DWD UI will review selections, if a claimant participated in RESEA required activities, and identify issues
for those who did not participate in required activities.
Anticipated Completion Date:
Bi-Annually, beginning with calendar quarter 4, 2021.
INDIANA STATE BOARD OF ACCOUNTS 195
FINDING 2020-029 – Regular UI
Contact Person Responsible for Corrective Action:
Regina Ashley
Chief UI & Workforce Solutions Officer
Contact Phone Number:
317-232-0204
Views of Responsible Official:
DWD does not concur with the finding on Regular UI, as the benefit claim was properly determined based
upon the information reported by the claimant and the claimant’s employer. DWD also ran a quarterly
wage crossmatch as required by federal law. The claim was adjudicated correctly with the information
DWD had at the time. Also, the effect of the identified issue would not have resulted in the loss of federal
funds to the DWD as the Unemployment Insurance unit receives a grant to administer the UI program,
and the issue identified relates to a benefit payment. UI benefit payments are paid for by employers who
contribute to the UI system.
Description of Corrective Action Plan:
None needed, DWD completes quarterly wage cross matches as required by federal law.
Anticipated Completion Date:
N/A
FINDING 2020-029 – Pandemic Emergency Unemployment Compensation (PEUC)
Contact Person Responsible for Corrective Action:
Regina Ashley
Chief UI & Workforce Solutions Officer
Contact Phone Number:
317-232-0204
Views of Responsible Official:
DWD does not concur with this finding for PEUC. This claimant is an exhaustee per the USDOL
guidance, UIPL 17-20, page I-1. The guidance states: "For purposes of PEUC eligibility, an individual is
deemed to have exhausted benefits when: • no payments of regular UC can be made under state law
because such individual has received all available regular UC based on employment or wages during
such individual’s base period; or • the individual’s right to such regular UC has been terminated by reason
of the expiration of the benefit year with respect to which such rights existed (excluding any benefit year
that ended before July 1, 2019)." For this claim, the BYE was 2/22/20. Even though the claim had a
remaining balance, the benefit year had ended, and an RESEA denial does not carry to the next claim.
Description of Corrective Action Plan:
None needed
Anticipated Completion Date:
N/A
INDIANA STATE BOARD OF ACCOUNTS 196
FINDING 2020-029 - Pandemic Unemployment Assistance (PUA)
Contact Person Responsible for Corrective Action:
Regina Ashley
Chief UI & Workforce Solutions Officer
Contact Phone Number:
317-232-0204
Views of Responsible Official:
DWD does not concur with the finding for PUA. For Out of State Claimant: The PUA program is based on
self attestation. We properly paid based on self-attestation in June 2020. No overpayments have been
established because it is under investigation. NOTE: claim was soft locked in June 2020 right after
payments made due to a suspect email domain. This may be ID theft but is still being investigated.
For Claimant Not Reporting Work Performed: First, the PUA program is based on self attestation which
resulted in the initial payments. Second, the claimant is responsible for reporting wages while working.
Reported wages are investigated and appropriately deducted after an investigation. Here, the claimant
did not report wages. The employer protest was not completed properly, thus it did not trigger an issue.
Wages were detected through the New Hire crossmatch which are being investigated. The crossmatches
built into the investigation process appropriately worked to detect New Hire wages. DWD is required to
conduct an investigation on any New Hire hit to ensure due process is given to all parties. That
investigation is ongoing.
For Claimant Who Appeared to Refuse Work: Per USDOL guidance, self-attestation is required for
appropriate payment of PUA claims. Here the claimant self-attested that his place of employment closed.
DWD is not required to engage in fact finding on these claims if the claimant self-attests to one of the
COVID reasons. Additionally, even if we had engaged in the additional fact finding, the information on the
employer that laid off the employee was properly considered.
For Overpayment of Claims: DWD did detect the issue on May 7, 2020, prior to payments releasing. Due
to the importance of starting pandemic benefits and the low percentage of impacted claimants, DWD
made payments that night and immediately corrected the issue on May 8, 2020, by setting up
overpayments and correcting the IDOR match criteria.
Description of Corrective Action Plan:
None Needed.
Anticipated Completion Date:
N/A
INDIANA STATE BOARD OF ACCOUNTS 197
COMMUNITY &
RURAL AFFAIRS
Office of Community and Rural Affairs
Community Development Block Grant
SFY20 AUDIT - CORRECTIVE ACTION PLAN
May 13, 2021
FINDING 2020-030
Contact Person Responsible for Corrective Action: Eric Ogle, CDBG Program Director
Contact E-mail: eogle1 @ocra.in.gov
Contact Phone Number: (317) 775-4667
Views of Responsible Official:
The Office of Community and Rural Affairs (OCRA) concurs with the first part of the finding, referenced
herein as Item A, which is:
Management of the Office of Community and Rural Affairs (OCRA) had not established an
effective internal control system related to the grant agreement and the Reporting compliance
requirement. OCRA did not have procedures in place, such as management review of completed
reports, over the Performance and Evaluation Report (PER) or the HUD 60002, Section 3 Summary
Report.
On the second part, referenced herein as Item B, OCRA cannot agree or disagree at this time. Item B is:
Additionally, the HUD 6002, Section 3 Summary Report, Economic Opportunities for Low-Income
and Very Low-Income Persons contained errors in “Section |: New Hires that Meet the Definition
of a Section 3 Resident”. Figures reported were cumulative and not reflective of the new hires for
the proper reporting period.
OCRA appreciates State Board of Accounts (SBOA) bringing this issue to our attention and understand
the rationale behind this item. It has raised many questions on implementing the Section 3 regulations
to states for both OCRA and the US Housing and Urban Development (HUD) agency. As such, OCRA and
HUD have continued to review past, present, and future guidance. Unfortunately, some of these
guidance conflicts may or may not support OCRA’s present Section 3 reporting process for our grantees.
Since there is a chance that the current process may be in line with guidance from HUD, OCRA feels it
would not be appropriate to agree or disagree. Additionally, there have been a couple of significant
events that have impacted guidance from HUD, making it difficult to determine the guidance that was in
place during the period of performance; they are:
e Oversight of Section 3 recently moved from the Office of Fair Housing and Equal Opportunities
to the Office of Community Development and Planning. As a result, guidance for the period of
performance covered by the audit would have fallen under the Office of Fair Housing and Equal
One North Capitol, Suite 600 - Indianapolis, IN 46204 - 800.824.2476 - 317.233.3597 (fax)
www.ocra.IN.gov
INDIANA STATE BOARD OF ACCOUNTS
COMMUNITY &
RURAL AFFAIRS
Opportunities. Unfortunately, OCRA and HUD have seen a significant difference in the oversight
and interpretation of the Section 3 regulations by the two offices.
e In September 2020, HUD finalized revised Section 3 regulations. Unfortunately, this revised rule
is causing some confusion between past, present, and future guidance. As such, OCRA and HUD
have seen different responses on how reporting should be handled.
Description of Corrective Action Plan:
On Item A, OCRA has reviewed our internal controls related to the PER and Section 3 reports. Based on
that review and in consultation with SBOA and HUD, we have revised our processes to include approval
reviews before submission to HUD. The processes are now:
e For the PER, in preparation of the Consolidated Annual Performance and Evaluation Report
(CAPER), the CDBG program staff will pull the report from HUD’s Integrated Disbursement and
Information System (IDIS). That report will be reviewed by both the Controller and CDBG
Program Director. The Controller’s check is for the accuracy of the financial information. The
CDBG Program Director checks the accuracy of the activity information. If both find no issues are
found, they will approve the PER. However, if either identifies issues, the issues will be
addressed, and the process starts again.
e For the Section 3 report, members of the Grant Services staff will collect the reports from the
grantees. They will review and then compile the data into a data summary which will be used to
create the state-level report. Once the state-level report is created, it will be reviewed by the
Senior Program Manager to check for accuracy with the grantee reports and the data summary.
Once that accuracy is verified, the state-level report will be sent to the CDBG Program Director.
The Director will review the report for accuracy compared to the data summary and alignment
with the State’s goals. If issues are identified, the report will go back to Grant Service’s staff for
review and corrections. If no issues are identified, then the report will be approved, and a
member of Grant Services will submit it.
On item B, OCRA is continuing to work with HUD to determine the correct reporting process. Once the
proper process is determined, OCRA will update its operations to align. Additionally, OCRA will work
with HUD the determine how the revised rule will impact the process and make adjustments as needed.
In short, once the correct process is determined, OCRA will ensure its operations align.
Anticipated Completion Date:
Item A: Completed
Item B: July 1, 2021
One North Capitol, Suite 600 - Indianapolis, IN 46204 - 800.824.2476 - 317.233.3597 (fax)
www.ocra.IN.gov
INDIANA STATE BOARD OF ACCOUNTS
STATE OF INDIANA
Eric J. Holcomb, Governor
Devon McDonald, Executive Director
CORRECTIVE ACTION PLAN
FINDING 2020-031 – Cash Management
Contact Person Responsible for Corrective Action:
Brian Berg, CFO
Contact Phone Number:
317-234-4476
Views of Responsible Official:
We concur with the finding.
Description of Corrective Action Plan:
CJI has previously sought and obtained approval to fill two (2) new financial positions in SFY22, a
Controller E5 position along with a second Accountant 1 – Grant Project position. With the addition of a
2nd Grant Accountant position, CJI will be able to divide the workload previously performed by a single
Grant Accountant, allowing one to focus primarily on grants from the United States Department of Justice
(DOJ) while the other focuses on National Highway Traffic Safety Administration (NHTSA) grants. The
Controller position will provide CJI Management with a key asset in establishing and maintaining effective
internal controls over all aspects of CJI’s financial operations, including cash management activities
related to the federal draw billing process.
Duties of the Controller position include:
x Supervising fiscal staff and overseeing the accounting management of federal and state
accounts;
x developing policies and procedures for general accounting and bookkeeping functions;
x monitoring cash management procedures and insuring federal funds are drawn down as
necessary and preparing or reviewing corresponding reports of collection;
x preparing or overseeing the preparation of quarterly federal financial reports for all federal
programs and year end close-out reports for all federal programs; and
x supervising and managing all day-to-day operations, including data entry, posting and
reconciliation of the automated financial accounting system.
CJI’s new CFO has already begun a review of the agency’s cashbook and Report of Collection (ROC)
process concerning the receipt of payments via check or money order. Following the onboarding of new
staff in July, the Controller and CFO will begin reviewing all aspects of CJI’s Grant Project Accountant
positions. That work will include establishing and maintaining effective internal controls, especially with
regards to federal draw billing process as well as the necessary segregation of duties.
101 West Washington St., Suite 1170E, Indianapolis, IN 46204 – 317-232-1233 – Fax 317-232-4979
An Equal Opportunity Employer – www.in.gov/cji
INDIANA STATE BOARD OF ACCOUNTS 200
In February of 2021, CJI issued a new Fiscal Standard Operating Policies/Procures manual. Through
the work of its Controller and CFO, CJI will expand upon, or supplement, the manual with additional
documentation to for the purpose of establishing an effective system of internal controls along with aiding
its ongoing maintenance.
Anticipated Completion Date:
Concerning the material weakness identified in CJI’s cash management activities, related to the
federal draw billing process, CJI anticipates completion, by September 30, 2021, of its process to design,
establish, document, and implement appropriate internal controls.
A revised CJI Fiscal Standard Operating Policies/Procedures manual, which will include the
aforementioned internal controls, is anticipated for completion in January of 2022.
FINDING 2020-032 – Period of Performance
Contact Person Responsible for Corrective Action:
Brian Berg, CFO
Contact Phone Number:
317-234-4476
Views of Responsible Official:
We concur with the finding.
Description of Corrective Action Plan:
Beginning in July, CJI’s new Controller and CFO will begin reviewing all aspects of CJI’s financial
operations, including the charging of costs relative to a grant’s Period of Performance. The review’s
deliverables will include written policies and procedures for general accounting and bookkeeping
functions and, in particular the process by which grant costs are reviewed and applied.
In February of 2021, CJI issued a new Fiscal Standard Operating Policies/Procures manual. Through
the work of its Controller and CFO, CJI will expand upon, or supplement, the manual with additional
documentation to for the purpose of establishing an effective system of internal controls along with aiding
its ongoing maintenance.
Anticipated Completion Date:
Concerning the material weakness identified in CJI’s recording of costs to federal grants. CJI
anticipates completion, by September 30, 2021, of its process to design, establish, document, and
implement appropriate internal controls.
A revised CJI Fiscal Standard Operating Policies/Procedures manual, which will include the
aforementioned internal controls, is anticipated for completion in January of 2022.
Indiana Criminal Justice Institute – Page 2
INDIANA STATE BOARD OF ACCOUNTS 201
FINDING 2020-033 - Reporting
Contact Person Responsible for Corrective Action:
Brian Berg, CFO
Contact Phone Number:
317-234-4476
Views of Responsible Official:
We concur with the finding.
Description of Corrective Action Plan:
Beginning in July, CJI’s new Controller and CFO will begin reviewing all aspects of CJI’s financial
operations, including the preparation federal financial reports and appropriate quality control steps. The
review’s deliverables will include written policies and procedures for general accounting and bookkeeping
functions and, in particular the financial reporting process for federal grants.
In February of 2021, CJI issued a new Fiscal Standard Operating Policies/Procures manual. Through
the work of its Controller and CFO, CJI will expand upon, or supplement, the manual with additional
documentation to for the purpose of establishing an effective system of internal controls along with aiding
its ongoing maintenance.
Anticipated Completion Date:
Concerning the material weakness identified in CJI’s federal financial reporting process, CJI
anticipates completion, by September 30, 2021, of its process to design, establish, document, and
implement appropriate internal controls.
A revised CJI Fiscal Standard Operating Policies/Procedures manual, which will include the
aforementioned internal controls, is anticipated for completion in January of 2022.
Indiana Criminal Justice Institute – Page 3
INDIANA STATE BOARD OF ACCOUNTS 202
Eric Holcomb, Governor
State of Indiana
Office of Medicaid Policy and Planning
402 W. WASHINGTON STREET, ROOM W374, MS 07
INDIANAPOLIS, IN 46204-2739
CORRECTIVE ACTION PLAN
FINDING 2020-034
Contact Person Responsible for Corrective Action: Sunshine Beam
Contact Phone Number: (317) 234-8697
Views of Responsible Official: We disagree with the non-compliance findings.
The sub-findings to this FINDING had instances of Medicaid and CHIP case concerns. The
disagreement with these findings are detailed below:
Medicaid:
In terms of the missing documentation to research historical casework, those particular cases were
initiated and/or determined and managed within the legacy eligibility case management system that has
been since decommissioned. This legacy eligibility system was no longer the system of record after
September 30, 2020. IEDSS fully stores and archives all casework-related artifacts, including interface
results, at this time; therefore, no further rectification is required to address documentation retention in
future casework.
Further, dedicated State staff conduct federally directed statistically significant sampling of all Medicaid
cases, regardless of category. This QC work is done under the guidance, facilitation, and management
directly from CMS via Payment Error Rate Measurement (PERM) reviews. Quality Control staff from
CMS oversee all QC activities to ensure that all Medicaid categories are sampled and analyzed
accurately by the State’s QC staff. Further, CMS checks to see that all casework is done according to
expected CFRs and guidance required by CMS. The categories applicable to the findings from SBOA are
not excluded from the CMS review. All CMS-overseen Indiana Health Coverage Programs, including
every Medicaid category, are within the CMS review. CMS has never cited any concerns with the system
not interfacing to required partners and/or not retaining applicable documentation.
CHIP
In terms of the missing documentation to research historical casework, those particular cases were
initiated and/or determined and managed within the legacy eligibility case management system that has
been since decommissioned. This legacy eligibility system was no longer the system of record after
September 30, 2020. IEDSS fully stores and archives all casework-related artifacts, including interface
results, at this time; therefore, no further rectification is required to address documentation retention in
future casework.
Further, dedicated State staff conduct federally directed statistically significant sampling of all CHIP
cases, regardless of category. This QC work is done under the guidance, facilitation, and management
directly from CMS via Payment Error Rate Measurement (PERM) reviews. Quality Control staff from
CMS oversee all QC activities to ensure that all CHIP categories are sampled and analyzed accurately by
the State’s QC staff. Further, CMS checks to see that all casework is done according to expected CFRs
INDIANA STATE BOARD OF ACCOUNTS 203
and guidance required by CMS. The categories applicable to the findings from SBOA are not excluded
from the CMS review. All CMS-overseen Indiana Health Coverage Programs, including every CHIP
category, are within the CMS review. CMS has never cited any concerns with the system not interfacing
to required partners and/or not retaining applicable documentation.
Further, the FINDING cited by SBOA provided the following CFR as applicable, and details below
reiterate and clarify how FSSA DFR operations and systems comply with all aspects of these citations as
well as other CMS CFR and guidance requirements:
Overall, DFR’s systems and operations comply with 42 CFR 433.112. This CFR is all encompassing in
its expectations of full compliance with PPACA and its expectations for casework, systems, interfaces,
and security, which includes policy, operational, QC, MARS-E, separation of duties, and archive/retention
requirements. Compliance with all aspects of this CFR is required by CMS to receive enhanced
maintenance & operations (M&O) funding. Further, it is required as a component of design, development,
and implementation (DDI) project and funding closeouts. CMS has approved the State’s compliance with
this CFR following PPACA implementation efforts in 2013. Further, the State has been approved with no
open findings to be addressed in each year since that time. Most recently, CMS approved the close-out
of the IEDSS DDI project and funding with no open compliance findings in 2021.
In compliance with 45 CFR 75.303, all Medicaid casework verifications are conducted by authorized State
employees, subject to review by Quality Assurance (QA), Quality Control (QC), and SBOA audits to
further mitigate the risks of any mishandling of cases, with the additional downstream controls from the
Office of Administrative Law Proceedings (OALP) to handle any appeals, as applicable.
QA: A dedicated vendor, competitively procured by the State with approval from CMS and FNS,
conducts statistically significant sampling of all casework executed to confirm that processing by the
system and workers is done correctly end to end.
QC: Dedicated State staff conduct federally directed statistically significant sampling of all Medicaid
cases, regardless of category. This QC work is done under the guidance, facilitation, and management
directly from CMS via Payment Error Rate Measurement (PERM) reviews. Quality Control staff from
CMS oversee all QC activities to ensure that all Medicaid categories are sampled and analyzed
accurately by the State’s QC staff. Further, CMS checks to see that all casework is done according to
expected CFRs and guidance required by CMS. The categories applicable to the findings from SBOA are
not excluded from the CMS review. All CMS-overseen Indiana Health Coverage Programs, including
every Medicaid and CHIP category, are within the CMS review. CMS has never cited any concerns with
“segregation of duties” and/or lack of internal controls in any of their reviews, including the timeframe of
casework evaluated by SBOA.
Further, the State has been fully MARS-E compliant, per security assessments done within the agency,
by third parties, and verified by CMS since 2013 (annual self-assessment, third party assessment
required no later than every 3 years, quarterly POAM submissions to CMS, and annual SSP review by
CMS with Authority to Connect (ATC) approved every 3 years. Lack of ATC disallows a state from
connecting to the CMS Federal Data Services Hub (FDSH) and conducting Medicaid eligibility). This
compliance includes role-based security and separation of duties requirements, and CMS has not
indicated any deficiencies with the State’s interpretation of internal controls as cited in the System
Security Plan (SSP) and corresponding Plan of Action & Milestones (POAM) documentation.
In compliance with 42 CFR 435.907, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance, which includes paper, online, and phone Medicaid application
requirements. As part of this compliance, the agency does require signature as part of initial application.
In compliance with 42 CFR 435.406, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance. As part of this compliance, the State established interfaces (both
electronic and paper) with the CMS Verification of Lawful Presence (VLP) service. This service does
provide required citizenship and lawful presence data. Further, the State has established interfaces with
INDIANA STATE BOARD OF ACCOUNTS 204
SSA to verify SSN, and the State will follow up with the client to confirm citizenship documentation if
VLP/SSA data is insufficient. The State will solicit the client to provide written confirmation of citizenship
pending status and/or other acceptable proof as applicable, prior to approving benefits. This data is all
stored with the case record within IEDSS.
In compliance with 42 CFR 457.380, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance. As part of this compliance, the State established interfaces with the
Verify Current Income (VCI) service hosted by the CMS Federal Data Services Hub (FDSH) for current
income data. The data is retained by the system in case records.
In compliance with 42 CFR 435.948, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance. As part of this compliance, the State established interfaces with the
Verify Current Income (VCI) service hosted by the CMS Federal Data Services Hub (FDSH). Further, the
State established all required financial and non-financial interface data with the Social Security
Administration (SSA), which required and received confirmation by the SSA for correct end to end
functionality and State data consumption prior to implementation. The data from these interfaces is
retained by the system in case records.
In compliance with 42 CFR 435.914, the State was found by CMS to be fully compliant with 42 CFR
433.112 for PPACA compliance. This compliance included verification of the data retained and stored in
case records, further validated in MARS-E compliance activities required and overseen by CMS. CMS
has not indicated any deficiencies with the State’s interpretation of internal controls as cited in the System
Security Plan (SSP) and corresponding Plan of Action & Milestones (POAM) documentation.
Description of Corrective Action Plan: In alignment with 2 CFR 200.511(c), no Corrective Action
applicable.
Anticipated Completion Date: N/A
INDIANA STATE BOARD OF ACCOUNTS 205
OTHER REPORTS
In addition to this report, other reports may have been issued for the State. All reports can be found
on the Indiana State Board of Accounts' website: http://www.in.gov/sboa/.
INDIANA STATE BOARD OF ACCOUNTS 206
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