Institutional Federal Compliance Report 2021

Other Matters The results of our auditing procedures disclosed other instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as items 2018-002, 2018-004, 2018-005, 2018-008, 2018-010, 2018-013, 2018- 014, 2018-015, 2018-016, 2018-017, 2018-018, 2018-021, 2018-022, 2018-023, 2018-024, 2018-025, 2018- 026, 2018-029, 2018-030, 2018-033, 2018-034, 2018-037, 2018-038, 2018-040, 2018-046, and 2018-048. Our opinion on each major federal program is not modified with respect to these matters. The State’s responses to the noncompliance findings identified in our audit are described in the accompanying schedule of findings and questioned costs. The State’s responses were not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the responses. 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 an 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 effectiveness 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 significant deficiencies may exist that have not been identified. However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be material weaknesses and significant deficiencies. 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 deficiency, or a 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 as items 2018-001, 2018-006, 2018- 007, 2018-009, 2018-011, 2018-012, 2018-019, 2018-020, 2018-027, 2018-028, 2018-031, 2018-035, 2018- 039, 2018-042, 2018-043, 2018-044, 2018-045, and 2018-047 to be material weaknesses. A significant deficiency in internal control over compliance is a deficiency, or a 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 as items 2018-002, 2018-003, 2018-004, 2018-005, 2018-008, 2018-010, 2018-013, 2018-014, 2018-015, 2018-016, 2018-017, 2018-018, 2018-021, 2018-022, 2018-023, 2018-025, 2018-026, 2018-029, 2018-030, 2018-032, 2018-033, 2018-034, 2018-036, 2018-037, 2018-038, 2018-040, 2018-041, 2018-046, and 2018-048 to be significant deficiencies. Report on Internal Control Over Compliance

The State’s responses to the internal control over compliance findings identified in our audit are described in the accompanying schedule of findings and questioned costs. The State’s responses were not subjected to the

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