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Corrective Action Plans

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Active filters: Allowable Costs / Cost Principles
State of Nebraska
NE
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.302
Program: AL 21.023 – COVID-19 Emergency Rental Assistance – Reporting Corrective Action Plan: On February 3, 2025, the vendor system report was corrected. A review of summary AMI data will be reconciled to detailed data to ensure subsequent reports are correct. Contact: Philip Olsen – DAS Acc...
Program: AL 21.023 – COVID-19 Emergency Rental Assistance – Reporting Corrective Action Plan: On February 3, 2025, the vendor system report was corrected. A review of summary AMI data will be reconciled to detailed data to ensure subsequent reports are correct. Contact: Philip Olsen – DAS Accounting Administrator Anticipated Completion Date: February 2, 2025
View Audit 348113
Finding 530065 (2024-067)
Material Weakness 2024
State of Nebraska
NE
Eligibility Questioned Costs Allowable Costs / Cost Principles § 200.303
Program: AL 21.023 – COVID-19 Emergency Rental Assistance – Allowability & Eligibility Corrective Action Plan: • Additional guidance will be provided to Nelnet reviewers, specifically regarding households with no income that need to be verified every 90 days and households with more than one ad...
Program: AL 21.023 – COVID-19 Emergency Rental Assistance – Allowability & Eligibility Corrective Action Plan: • Additional guidance will be provided to Nelnet reviewers, specifically regarding households with no income that need to be verified every 90 days and households with more than one adult in the home. • Additional guidance will be provided to Nelnet reviewers regarding applicant communication such as move outs, relocations, payment concerns, etc. • NEMA will work with NIFA and will continue to pursue any payments that should be returned due to tenant vacating rental unit. • NEMA will advise NIFA and will implement any recommended changes to late fee policy. Contact: Erv Portis, Impala Carey, NEMA Anticipated Completion Date: 28 March, 2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.332 § 200.403 § 200.405 § 200.430 § 200.442
Program: AL 20.509 – Formula Grants for Rural Areas – Allowability & Subrecipient Monitoring Corrective Action Plan: • NDOT will continue to enhance its financial review procedures to ensure that all subrecipients provide adequate supporting documentation for expenditures, including personnel ...
Program: AL 20.509 – Formula Grants for Rural Areas – Allowability & Subrecipient Monitoring Corrective Action Plan: • NDOT will continue to enhance its financial review procedures to ensure that all subrecipients provide adequate supporting documentation for expenditures, including personnel charges and cost allocations. • Training sessions will continue to be conducted for subrecipients to reinforce compliance requirements related to allowable costs, proper documentation, and cost allocation methods. • Revised internal procedures will clarify expectations for travel costs, fuel charges, personnel reimbursements, and revenue reporting to prevent improper charges to the grant. • Assigning audit staff to conduct periodic sampling throughout the year enhances our ability to ensure costs are properly supported, adapt to necessary changes, and effectively communicate updates to our subrecipients. Contact: Jodi Gibson Anticipated Completion Date: NDOT appreciates the audit’s recommendations and remains committed to ensuring compliance with Federal requirements through strengthened internal controls and enhanced subrecipient oversight. This will be an ongoing and continual effort to address anticipated compliance requirements and evolving state and federal regulations.
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles § 200.405
Program: AL 17.225 – Unemployment Insurance (UI) – Admin – Allowability Corrective Action Plan: NDOL has reviewed the current cost allocation plan with the Federal authority and received conditional approval for changes beginning in state fiscal year 2025. Contact: Rea Easton Anticipated Compl...
Program: AL 17.225 – Unemployment Insurance (UI) – Admin – Allowability Corrective Action Plan: NDOL has reviewed the current cost allocation plan with the Federal authority and received conditional approval for changes beginning in state fiscal year 2025. Contact: Rea Easton Anticipated Completion Date: Completed
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332 § 200.403 § 200.430 § 200.431 § 200.447
Program: AL 15.611 – Wildlife Restoration and Basic Hunter Education and Safety – Allowability & Subrecipient Monitoring Corrective Action Plan: NGPC will continue to work closely with our subrecipients. We will review subrecipient monitoring procedures and determine documentation that can be pr...
Program: AL 15.611 – Wildlife Restoration and Basic Hunter Education and Safety – Allowability & Subrecipient Monitoring Corrective Action Plan: NGPC will continue to work closely with our subrecipients. We will review subrecipient monitoring procedures and determine documentation that can be provided to meet the intent of federal regulations. Contact: Eli Kass Anticipated Completion Date: July 1, 2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.332 § 200.501 § 200.514
Program: AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: NEMA has implemented a process, effective immediately, to review the information submitted by subrecipient organizations regarding their 2 CFR Single Audi...
Program: AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Subrecipient Monitoring Corrective Action Plan: NEMA has implemented a process, effective immediately, to review the information submitted by subrecipient organizations regarding their 2 CFR Single Audit Certification. Responses will be cross-referenced with our own records of Federal funds passed through NEMA to the subrecipient. Any subrecipient responding that it was not required to conduct a single audit will prompt NEMA to validate against payment data. Any subrecipient’s noncompliance will be followed up by NEMA staff. Contact: Erv Portis Anticipated Completion Date: February 11, 2025
View Audit 348113
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: Program Integrity staff will continue to attempt to update cases at least every 30 days when case totals are at or below 25 and every 45 days when higher than 25. Trainings and regular conversa...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: Program Integrity staff will continue to attempt to update cases at least every 30 days when case totals are at or below 25 and every 45 days when higher than 25. Trainings and regular conversations emphasize the need for descriptive narrative entries. As a result, the narrative entries will be more descriptive of the status of the case. For the exception reporting, the team continues to work on developing alternatives to using the reports in the Fraud Abuse Detection System. Concerning the misreported check, Program Integrity staff will give the Financial Team accurate information about collected refunds. The Department will ensure reports are accurate and make any necessary adjustments. Contact: Anne Harvey, Heather Arnold Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Finding 530047 (2024-053)
Significant Deficiency 2024
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Eligibility
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program – Allowability Corrective Action Plan: The Department has been actively working with program, technology, and the EVV vendor to implement system controls to address the deficiencies identified in this...
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program – Allowability Corrective Action Plan: The Department has been actively working with program, technology, and the EVV vendor to implement system controls to address the deficiencies identified in this and prior year’s findings. The Department has two system change releases scheduled, the first in February 2025 and the second in late June 2025 to implement additional system improvements. Contact: Jeremy Brunssen Anticipated Completion Date: 7/1/2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.405 § 200.444
Program: Various, including AL 93.778 – Medical Assistance Program (Medicaid) – Allowable Costs/Cost Principles Corrective Action Plan: OCIO - To resolve the identified overcharge and reduce the Internal Service Fund Balance, OCIO conducted an 8 month no-bill period from December 2023 through Jun...
Program: Various, including AL 93.778 – Medical Assistance Program (Medicaid) – Allowable Costs/Cost Principles Corrective Action Plan: OCIO - To resolve the identified overcharge and reduce the Internal Service Fund Balance, OCIO conducted an 8 month no-bill period from December 2023 through June 2024. During this time OCIO customer agencies would have seen a significant reduction in charges and OCIO’s fund balance significantly decreased. In addition, a full and thorough review of all OCIO rates was conducted. This review resulted in the decrease in any mainframe related rates by 30% from the previous years (State FY2021 and FY2022). DAS Materiel – The Print Shop will have the new rates developed and effective July 1, 2025, the beginning of the new biennium. Contact: OCIO - Noah Finlan; Materiel, Print Shop, Internal Service – Ann Martinez. Anticipated Completion Date: OCIO - Corrective action has already been taken and the fund balance is currently below the allowable threshold permitted. As of September 30, 2024, the fund balance was approximately $10 million dollars. Rates have been adjusted to be more in line with actual expenditures for FY2025. Print Shop – July 1, 2025.
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: System changes were implemented with the Provider Screening Vendor on July 1, 2024, which require disclosure requirements for managing emp...
Program: AL 93.778 – Medical Assistance Program; AL 93.767 – Children’s Health Insurance Program (CHIP) – Special Tests and Provisions Corrective Action Plan: System changes were implemented with the Provider Screening Vendor on July 1, 2024, which require disclosure requirements for managing employees. Contact: Melinda Abbott Anticipated Completion Date: 12/6/2024
View Audit 348113 Questioned Costs: $1
Finding 530029 (2024-049)
Significant Deficiency 2024
State of Nebraska
NE
Student Financial Aid Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Program: AL 93.658 – Foster Care Title IV-E – Allowability Corrective Action Plan: The agency will update the grant reconciliation process to include steps to review journal entries on the general ledger prior to moving costs to grant to ensure journal entries are proper. The cost in question wi...
Program: AL 93.658 – Foster Care Title IV-E – Allowability Corrective Action Plan: The agency will update the grant reconciliation process to include steps to review journal entries on the general ledger prior to moving costs to grant to ensure journal entries are proper. The cost in question will also be removed from the grant. Contact: Ann Murphy Anticipated Completion Date: 02/28/2025
View Audit 348113 Questioned Costs: $1
Finding 530028 (2024-040)
Material Weakness 2024
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles § 200.511
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: Program will review training manual and update as necessary. The Agency will also communicate the importance of utilizing the master case file to correctly determine survey selections. Contact...
Program: AL 93.658 – Foster Care Title IV-E – Allowable Costs/Cost Principles Corrective Action Plan: Program will review training manual and update as necessary. The Agency will also communicate the importance of utilizing the master case file to correctly determine survey selections. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Finding 530012 (2024-043)
Material Weakness 2024
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program is implementing a personnel report requirement for all subrecipients. According to federal guidel...
Program: AL 93.566 – Refugee and Entrant Assistance State/Replacement Designee Administered Programs – Allowability & Subrecipient Monitoring Corrective Action Plan: The Refugee Resettlement Program is implementing a personnel report requirement for all subrecipients. According to federal guidelines, personnel reports will show the time allocated to grants and the percentage related to all grants and include the corresponding timesheets or time records. Contact: Sara Bockelman Anticipated Completion Date: 10/1/2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Subrecipient Monitoring Corrective Action Plan: The agency will develop a monitoring plan to utilize for subrecipient monitoring. Contact: Matt Thomsen Anticipated Completion Date: 7/31/2025
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Subrecipient Monitoring Corrective Action Plan: The agency will develop a monitoring plan to utilize for subrecipient monitoring. Contact: Matt Thomsen Anticipated Completion Date: 7/31/2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles § 200.102 § 200.207 § 200.403 § 200.430
Program: AL 84.048 – Career and Technical Education – Basic Grants to States – Allowability Corrective Action Plan: The Nebraska Department of Education’s Office of Career, Technical, and Adult Education will carry out the following actions to improve procedures to ensure that all payments are su...
Program: AL 84.048 – Career and Technical Education – Basic Grants to States – Allowability Corrective Action Plan: The Nebraska Department of Education’s Office of Career, Technical, and Adult Education will carry out the following actions to improve procedures to ensure that all payments are supported by adequate documentation: Provide ongoing technical assistance to subrecipients and NDE staff to ensure they are familiar with and fully informed on the documentation necessary to process reimbursement for all types of expenditures. Ensure all subrecipients have a stipend policy in writing. Conduct regular desk audits to ensure subrecipients are adhering to all applicable state and federal laws and regulations. Contact: Katie Graham, Sydney Kobza, Teri Sloup Anticipated Completion Date: June 2025
View Audit 348113 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.405 § 200.430
Program: AL 93.778 - Medical Assistance Program; AL 93.959 - Block Grants for Prevention and Treatment of Substance Abuse; AL 93.767 - Children’s Health Insurance Program; AL 93.575 – Child Care and Development Block Grant; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutri...
Program: AL 93.778 - Medical Assistance Program; AL 93.959 - Block Grants for Prevention and Treatment of Substance Abuse; AL 93.767 - Children’s Health Insurance Program; AL 93.575 – Child Care and Development Block Grant; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: The entire payroll process is being reviewed and changes will be made. Contact: Heather Arnold Anticipated Completion Date: 12/30/2025
View Audit 348113 Questioned Costs: $1
Finding 529992 (2024-038)
Significant Deficiency 2024
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.403 § 200.405 § 200.430
Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – A...
Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.563 – Child Support Services; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Social Services Block Grant; AL 93.767 – Children’s Health Insurance Program; AL 93.778 – Medical Assistance Program; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: Time and Effort: Agency has submitted retroactive PACAP amendment (complete). For the IST Fiscal Projects Admin cost center, a time study will no longer be utilized, and the hours will be treated as General IST Administration without direct grant allocations. RMTS Allocations: Agency has clarified with staff what the “Non-DHHS Activities” selection pertains to (complete). Labor Hours Statistics: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Recipient Counts: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Finding 529991 (2024-037)
Significant Deficiency 2024
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.403 § 200.405 § 200.511
Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Soci...
Program: AL 93.558 – Temporary Assistance for Needy Families; AL 93.566 – Refugee and Entrant Assistance; AL 93.568 – Low Income Home Energy Assistance (LIHEAP); AL 93.575 – Child Care and Development Block Grant; AL 93.658 – Foster Care Title IV-E; AL 93.659 – Adoption Assistance; AL 93.667 – Social Services Block Grant; AL 93.778 – Medical Assistance Program; AL 10.561 – State Administrative Matching Grants for the Supplemental Nutrition Assistance Program – Allowable Costs/Cost Principles Corrective Action Plan: This was the first audit cycle of the new Cost Allocation system. DHHS will create a checklist of items for the new system that will be reviewed prior to completion of the quarterly cost allocation compilation. This checklist will address specific issues presented during this audit cycle. Contact: Patrick Werner Anticipated Completion Date: 6/30/2025
View Audit 348113 Questioned Costs: $1
Finding 529985 (2024-002)
Significant Deficiency 2024
Alpine Achievers Initative
CO
Questioned Costs Allowable Costs / Cost Principles
Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Charging of unallowable costs and activities occurred due to a staff error and the final review of all expenditures prior to submitting report/reimbursement requests did not ide...
Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Charging of unallowable costs and activities occurred due to a staff error and the final review of all expenditures prior to submitting report/reimbursement requests did not identify and correct this issue as it was included as part of payroll. Management will continue to strengthen financial oversight to prevent similar errors in the future. Since the audit finding, management has engaged a CPA firm with expertise in federal grants to provide bookkeeping and CPA services. This firm is well-versed in federal grant regulations and would have identified the AmeriCorps Education Award charge as unallowable before submission. Additionally, management has taken proactive measures to cross-train staff on this error, ensuring that multiple team members are aware of the restrictions on charging such costs to the grant. This training ensures that, should a similar unusual circumstance arise in the future, staff will recognize the issue and flag it before submission. Moving forward, Alpine Achievers Initiative will implement enhanced review processes to verify that all expenditures align with the Uniform Guidance and grant guidelines before reimbursement requests are submitted. Contact and Completion Date: Megan Strauss (megan@alpineachievers.org) is the primary contact, and the Executive Director at Alpine Achievers Initiative The correction action is expected to be resolved before the end of the next fiscal year-end of July 31, 2025.
View Audit 348100 Questioned Costs: $1
Finding 529982 (2024-001)
Significant Deficiency 2024
Thompson Child & Family Focus
NC
Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency
Temporary Assistance for Needy Families – Assistance Listing No. 93.558 and Foster Care Title IV-E - Assistance Listing No. 93.658 Recommendation: Management uses full time equivalent reports to determine what percentage of time spent should be allocated to the federal grant. During testing of payro...
Temporary Assistance for Needy Families – Assistance Listing No. 93.558 and Foster Care Title IV-E - Assistance Listing No. 93.658 Recommendation: Management uses full time equivalent reports to determine what percentage of time spent should be allocated to the federal grant. During testing of payroll expenses, we noted that one employee was not listed on the full time equivalent report for one month. We recommend that management implement a review process that compares the employees on the full time equivalent report to the list of active employees to ensure all employees are included in the full time equivalent report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The CFO will review the full time equivalent reports to ensure all employees are included in the full time equivalent reports. Additionally, general ledgers will be reviewed for all Federal spending against the full time equivalent reports to ensure consistency. Name(s) of the contact person(s) responsible for corrective action: Laura Stein, Chief Financial Officer Planned completion date for corrective action plan: March 31, 2025
View Audit 348093
Finding 529935 (2024-004)
Significant Deficiency 2024
Westview School Corporation
IN
Allowable Costs / Cost Principles Subrecipient Monitoring
Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers: S010A210014, S010A2200014, S010A230014 Pass-Through ...
Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers: S010A210014, S010A2200014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Significant Deficiency Condition: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principle requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Context: Semiannual certifications are required by the pass-through agency. The required supporting documentation (Personnel Activity Reports, Semi-Annual Certifications, or equivalent documentation) for 4 of 40 payroll transactions selected for testing was not maintained properly. Payroll expenditures account for approximately $1.264 million of total program expenditures of $1.318 million. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has established monthly grant meetings beginning July 2023 with Morgan Stout, Director of Curriculum, Instruction, and Assessment. Meetings include discussions on grant applications and timelines, reasonable, allowable, and allocable grant expenditures, benchmarking/grant progress, and requesting grant reimbursements. Review of grant-funded positions and their time and effort has been incorporated into these meetings to ensure the required supporting documentation is collected and maintained. This Corrective Action was completed on February 5, 2025.
View Audit 348004
Finding 529914 (2024-003)
Significant Deficiency 2024
Municipality of Naranjito
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...
COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The authorized personnel understand the reporting requirements. We are in the process of training additional personnel to have more resources to comply with all reporting requirements. The Finance Department is working with external consultants to address this situation and be able to comply with all reports as required. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director
View Audit 347991
Finding 529885 (2024-002)
Material Weakness 2024
Town of Nantucket, Massachusetts
MA
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.430
Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin ...
Condition: Time and effort certifications were not maintained for grant employees. Corrective Action Planned: We will utilize the template provided by the auditors to ensure time and effort certifications are maintained going forward. Anticipated Completion Date: July 1, 2025 Contact: Martin Anguelov, Chief Financial Officer for Nantucket Public Schools and Deb Gately, Director of Special Education for Nantucket Public Schools
View Audit 347918 Questioned Costs: $1
Finding 529841 (2024-001)
Material Weakness 2024
Grant County Board of Education
WV
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Responsible personnel will ensure required prior approval for all projects involving federal funds is obtained prior to moving forward with all federally funded projects.
Responsible personnel will ensure required prior approval for all projects involving federal funds is obtained prior to moving forward with all federally funded projects.
View Audit 347868 Questioned Costs: $1
Finding 529774 (2024-001)
Significant Deficiency 2024
Jewish Family Service of Colorado, Inc.
CO
Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.303 § 200.305
Condition: There was no evidence of a system of internal control over the cash management requirements, including a written policy related to reimbursement of funds on a per-refugee basis. In addition, it was noted that reimbursement was requested prior to incurring expenses on a per-refugee basis....
Condition: There was no evidence of a system of internal control over the cash management requirements, including a written policy related to reimbursement of funds on a per-refugee basis. In addition, it was noted that reimbursement was requested prior to incurring expenses on a per-refugee basis. There were also refugee costs coded incorrectly within the general ledger. Planned Corrective Action: Financial policies will be updated to include cash management requirements to ensure expenditures are incurred, including any required per client expenditures, prior to reimbursement requests. Subsequent to year end a new process was put in place to compare the individual refugee ledgers to the reimbursement request to ensure no expenditures were requested in advance and that individual refugee costs were coded to the correct general ledger account. Contact person responsible for corrective action: Linda P. Foster, CEO Anticipated Completion Date: Refugee ledger reconciliation process completed 2/1/2025 Policy approval and implementation to be completed by 5/1/2025
View Audit 347774
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