Corrective Action Plans

Finding 572053 (2024-003)

Significant Deficiency 2024

City of Chicago

IL

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

The Department of Family and Support Services (DFSS) will review its budget and monitoring process for the Emergency Solutions Grant (ESG) Program to ensure grant funds are prioritized for spending in accordance with the program requirements. Monthly expenditure reports will be reviewed by the Dire...

The Department of Family and Support Services (DFSS) will review its budget and monitoring process for the Emergency Solutions Grant (ESG) Program to ensure grant funds are prioritized for spending in accordance with the program requirements. Monthly expenditure reports will be reviewed by the Director of Homeless Prevention Policy & Planning to assess spending progress and to follow up on any delays in vouchering by subrecipients. Specifically: 1. The Director will review monthly expenditure reports provided by the Department of Family and Support Services (DFSS) Finance team by the 10th of each month for all ESG grant awards. 2. The Homeless Services Division will send notices to agencies with expenditures below contracted expenditure expectations on ESG awards on at least a quarterly basis. The notice will include the current expenditure rate, a reminder on expectations to voucher on a monthly basis within 15 calendar days of the end of the month, and a request for the agency’s plan to improve expenditure rates in line with contract expectations, which are as follows: a. First quarter 25% b. Second quarter 50% c. Third quarter 75% d. Fourth quarter 100% 3. Any unspent ESG funds in the first 12 months of the grant will be reallocated in the second 12 months of the grant to maximize expenditures. Director of Homeless Prevention Policy & Planning Howard at the Department of Family and Support Services will be responsible for ensuring the implementation of this corrective action plan by December 31, 2025. The Voucher Audit and Tracking Unit (VATS) within the Department of Finance, Grant and Project Accounting Division will closely monitor the daily report of accumulated subrecipient (delegate agency) vouchers and prioritize aged vouchers. The goal is to issue payment for aged subrecipient vouchers within 15 calendar days. If the supporting documentation for the vouchers is incomplete or requires additional follow-up information, VATS will hold the vouchers for 2 business days pending the additional supporting documentation/information from the delegate agency. If the supporting documentation is not received within 2 business days, then VATS will reject the vouchers and provide an explanation for the rejection. The delegate agency will be allowed to re-submit the voucher(s) with the required supporting documentation. Chief Voucher Expediters Mendez and Vargas at the Department of Finance, Grant and Project Accounting Division, Voucher Audit and Tracking Systems (VATS) Unit will be responsible for ensuring timely payments to subrecipients and for the implementation of this corrective action plan by July 31, 2025.

View Audit 363171

Finding 572005 (2024-003)

Material Weakness 2024

United Community Center, Inc.

WI

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

The Organization acknowledges the finding. This was an isolated clerical error made by the staff responsible for preparing the reimbursement documentation. Although an employee already fully allocated to other programs was mistakenly included in the claim, the Organization had sufficient allowable p...

The Organization acknowledges the finding. This was an isolated clerical error made by the staff responsible for preparing the reimbursement documentation. Although an employee already fully allocated to other programs was mistakenly included in the claim, the Organization had sufficient allowable personnel expenses from other staff who were not fully allocated to federal programs. These resources could have been properly used to support the claim. Program operations continued without disruption and were not affected in any way, as there were adequate personnel costs available to sustain the program throughout the period. To prevent recurrence, the Organization is reviewing and strengthening its internal review procedures related to grant allocations and payroll backup. Additional training and oversight will be provided to ensure that future claims are accurately supported by allowable personnel costs.

View Audit 363112 Questioned Costs: $1

Finding 571982 (2024-003)

Significant Deficiency 2024

City of Coral Gables, Florida

FL

Allowable Costs / Cost Principles Eligibility Significant Deficiency § 200.512

Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance w...

Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse. Anticipated Completion Date: 7/31/2025 Person Responsible: Diana Gomez, Finance Director

View Audit 363084

Finding 571979 (2024-002)

Significant Deficiency 2024

County of Calhoun

MI

Allowable Costs / Cost Principles

2024-002 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the County's reporting process, we noted that none of the quarterly program and financial reports selected for testing included documentation that they were ...

2024-002 - Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the County's reporting process, we noted that none of the quarterly program and financial reports selected for testing included documentation that they were subjected to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. As a result of this condition, the County was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the County establish procedures to ensure that all reports are subject to review and approval by an independent employee prior to submission, and that the review and approval is adequately documented. Corrective Action: The County’s grant policy #241 requires review and approval of grant financial and programmatic reporting. Management will ensure fiscal and program managers countywide have procedures in place to complete and document these independent reviews. Responsible Person: Megan Banning, Assistant County Administrator Anticipated Completion Date: December 31, 2025

View Audit 363071

Finding 571970 (2024-001)

Significant Deficiency 2024

Population Services International

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be sh...

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on recording expenses within the correct accounting period. PSI delivers in person training to its global finance and program staff and will continue to offer training during 2025 to address such issues.

View Audit 363060

Finding 571965 (2024-004)

Significant Deficiency 2024

Population Services International

DC

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Allegations of Fraud    Contact: Chad Bender Title: Controller Phone Number: 202 785-0072 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI’s expectations regarding ...

Allegations of Fraud    Contact: Chad Bender Title: Controller Phone Number: 202 785-0072 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI’s expectations regarding ethical behavior through training and communications. PSI will continue to proactively report and investigate allegations of fraud and to raise awareness of the actions to be taken when there is suspicion of fraud. PSI Global Internal Audit and Investigations team will continue to share lessons learned from the work performed. Given the challenging operating environments in which PSI implements its programs, there is an ongoing risk of fraud, which PSI actively monitors, investigates, and mitigates.

View Audit 363060

Finding 571939 (2024-001)

Significant Deficiency 2024

Waldo Community Action Partners

ME

Allowable Costs / Cost Principles § 200.430

Corrective Action Plan for Current Year Findings 2024-001 - Internal Control over Payroll Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan DONNA M. KELLEY, LCSW President & CEO Waldo CAP was finally able to hire an additional Human Resources staff member in May of 2025...

Corrective Action Plan for Current Year Findings 2024-001 - Internal Control over Payroll Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan DONNA M. KELLEY, LCSW President & CEO Waldo CAP was finally able to hire an additional Human Resources staff member in May of 2025, who will complement our current payroll review process by adding a second layer to ensure not only the accuracy of the Wage Change of Status form (among other enhanced review duties) but to also ensure the completeness of the form including required signatures. Person(s) Responsible: Katie Bagley, Human Resources Director Timing for Implementation: August 1, 2025

View Audit 363024

Finding 571928 (2024-001)

Significant Deficiency 2024

Jefferson County Government

CO

Procurement, Suspension & Debarment Student Financial Aid Allowable Costs / Cost Principles

Finding: Allowable Activities & Allowable Costs and Eligibility (Reference Number: 2024-001) Criteria or Specific Requirement: Funds may be expended for foster care maintenance payments on behalf of eligible children, in accordance with the Title IV-E agency’s foster care maintenance payment rate ...

Finding: Allowable Activities & Allowable Costs and Eligibility (Reference Number: 2024-001) Criteria or Specific Requirement: Funds may be expended for foster care maintenance payments on behalf of eligible children, in accordance with the Title IV-E agency’s foster care maintenance payment rate schedule and in accordance with 45 CFR section 1356.21, to individuals serving as foster family homes, to childcare institutions, or public/private child-placement or child-care agencies. In accordance with Code of Colorado Regulations (CCR) section 7.302.2, for each child, Jefferson County Human Services (JCHS) must have an agreement with the provider which details the daily maintenance payments. JCHS agreement to purchase services must be signed by the provider and JCHS. Additionally, in accordance with CCR section 7.301.3, the Family Services Plan shall be reviewed in conference with the caseworker and supervisor every 90 calendar days. Condition: • Two instances out of 40 where there was no signed agreement in place to support revised maintenance payments following a child’s 9th birthday. The correct maintenance amount was paid to the provider in accordance with the State of Colorado rates published in IM-CW–2024-0028 and IM-CW-2023-0021. • One instance out of 40 where the required 90-day review was not completed on time. The review was conducted 15 days late. Cause: The state's Foster Care system did not automatically generate a notice that a new agreement to purchase services was needed based on the child's birthday. Additionally, JCHS lacks an effective control mechanism to proactively identify when a 90-day review is approaching or overdue. Corrective Action Plan: We agree with the finding. The Integrated Case Management System (ICM) is designed to generate an email notification to Collaborative Foster Care Program (CFCP) staff when a child turns 9 or 14 years of age while in foster care. This email notification instructs CFCP staff to generate a new Child Specific Addendum (SS23-B) due to the increase of the child maintenance rate. This email instructs and standard procedure requires CFCP staff to verify the child maintenance rate in Trails after an SS23-B is generated. The IT Systems Support Team responsible for the maintenance of ICM determined that ICM has failed to notify CFCP staff when a child turned 9 or 14 years of age while in foster care: • The IT Systems Support Team responsible for the maintenance of ICM has been asked to ensure that ICM is generating an email notification when a child turns 9 or 14 years of age while in foster care. • While this issue is being addressed in ICM, the CFCP requested a report that included the birthdays for all children in foster care. CFCP staff have generated new Child Specific Addendums (SS23-B) for children that have turned 9 or 14 years old while in foster care. CFCP staff will utilize this report to generate new Child Specific Addendums for future birthdays. • After a new Child Specific Addendum is generated, staff will verify the child maintenance rate in Trails. • The CFCP has determined that it can no longer rely on ICM and has decided to migrate its functionality over to the ancillary system supported by Jefferson County known as the Caseworker Application Timesaver (CAT). With this migration, the email notifications will resume so that CFCP staff are properly notified of the need to generate the new SS23-B and verify the child maintenance rate. • Migration is scheduled to occur on Friday, June 20, 2025. • On Monday, June 23, 2025, the CFCP will meet with the Jefferson County Application Program Analyst to ensure the migration was successful. • Additionally, the CFCP and the Jefferson County Application Program Analyst have scheduled a second meeting for July 9, 2025, to ensure the successful migration from ICM to CAT. • To ensure 90-Day Reviews are completed timely, the Division of Children, Youth, Families, and Adult Protection (CYFAP) will continue to utilize the 90-Day Review compliance feature of CAT. Additionally, CYFAP leadership will emphasize this requirement with supervisors and casework staff and ensure their compliance. Person(s) Responsible for Implementation: Barb Weinstein, Director, Division of Children, Youth, Families and Adult Protection Implementation Date: July 1, 2025

View Audit 363015

Finding 571927 (2024-003)

Significant Deficiency 2024

City of Athens

OH

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

The City of Athens has reviewed the findings of ODOD and has modified subrecipient monitoring procedures to detect these types of issues in the future.

View Audit 363014

Finding 571919 (2024-005)

Significant Deficiency 2024

Blachly-Lane County Cooperative Electric Association

OR

Questioned Costs Allowable Costs / Cost Principles Cash Management

We will obtain written documentation of the period of performance for all applicable projects to ensure compliance.

View Audit 362973 Questioned Costs: $1

Finding 571917 (2024-003)

Material Weakness 2024

Blachly-Lane County Cooperative Electric Association

OR

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

As with Finding 2024-002, employees will now use the time tracking software to log fleet assets with time entries. All submissions will be reviewed and approved by someone other than the submitter or Line Foreman.

View Audit 362973 Questioned Costs: $1

Finding 571916 (2024-002)

Significant Deficiency 2024

Blachly-Lane County Cooperative Electric Association

OR

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

We have implemented a time tracking software feature allowing employees to associate fleet assets with their time entries. Entries will be submitted by the employee or Line Foreman, then reviewed and approved by a separate supervisor or manager.

View Audit 362973

Finding 571915 (2024-001)

Material Weakness 2024

Blachly-Lane County Cooperative Electric Association

OR

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

For all future large-scale weather events, two employees will jointly pull materials and document quantities. Both will sign a material charge-out sheet. Any unused materials will be charged back to the appropriate work order.

View Audit 362973 Questioned Costs: $1

Finding 571842 (2024-001)

Significant Deficiency 2024

New Jersey Turnpike Authority

NJ

Allowable Costs / Cost Principles Cash Management Eligibility § 200.303 § 200.403 § 200.406 § 200.430

Corrective Action Plan Year Ended December 31, 2024 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2024-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Depa...

Corrective Action Plan Year Ended December 31, 2024 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2024-001 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: U.S. Department of Homeland Security: Passed through the State of New Jersey, Department of Law and Public Safety Program Titles and Assistance Listing Numbers (ALN): Disaster Grants – Public Assistance (Presidentially Declared Disasters) – ALN 97.036 Federal Grant Numbers: State of New Jersey pass-through number: UH1WX, Project #2365 – Award Year 2024 (Application 696220) Contact Person: Donna Wilser, Deputy Executive Director, 732-750-5300 Corrective Action: Management agrees with the finding. Beginning in December 2024, as a commitment to strengthen our processes and ensure that all physical timesheets related to FEMA-declared disaster events are properly maintained and readily accessible, management put a process in place to enhance procedures and controls for timesheets going forward to ensure full compliance with the Uniform Guidance requirements. This process was successfully implemented as of this date and for prospective periods. However, this process does not remedy the issue noted in the finding which relates to time worked from 2020-2022, which is before the process was in place. Therefore, the finding is repeated from the prior year. Anticipated Completion Date: Completed

View Audit 362864

Finding 571840 (2024-006)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification on the supporting documentation and reasonableness of the youth camps and travel costs. Moving forward supporting documentation will be attached to...

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification on the supporting documentation and reasonableness of the youth camps and travel costs. Moving forward supporting documentation will be attached to all P-card transactions as well as documentation to support the public purpose. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President

View Audit 362863 Questioned Costs: $1

Finding 571837 (2024-003)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required...

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required to substantiate payments and services rendered. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President

View Audit 362863 Questioned Costs: $1

Finding 571788 (2024-001)

Significant Deficiency 2024

Council of Graduate Schools

DC

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Description: The SEFA schedule included unallowable costs. Planned Corrective ActionL CGS will revise its SEFA preparation procedures to ensure that only allowable and properly reimbursable expenditures on federal awards are reported. Additional training will be scheduled for those responsible sta...

Description: The SEFA schedule included unallowable costs. Planned Corrective ActionL CGS will revise its SEFA preparation procedures to ensure that only allowable and properly reimbursable expenditures on federal awards are reported. Additional training will be scheduled for those responsible staff members to ensure that this error does not happen in the future. Anticipated Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations

View Audit 362812

Finding 571766 (2024-006)

Material Weakness 2024

City of Commerce

CA

Allowable Costs / Cost Principles § 200.430

Payroll and Human resources will adhere to established policies and procedures and improve internal controls policies ensuring timecards are reviewed and approved by appropriate supervisors before payroll processing. Personnel Action Forms (PAFs) will be required for part-time employees along with f...

Payroll and Human resources will adhere to established policies and procedures and improve internal controls policies ensuring timecards are reviewed and approved by appropriate supervisors before payroll processing. Personnel Action Forms (PAFs) will be required for part-time employees along with full-time employees and regularly updated to reflect on any salary step or compensation changes. Finance and HR staff will periodically review payroll records and ensure accuracy of positions, pay, step, and general accounting cost center allocations. Responsible Persons: Alvaro Castellon – Director of Finance & Ela Pappo – Director of Human Resources Date of Implementation: June 30, 2026

View Audit 362784

Finding 571744 (2024-006)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.

View Audit 362742 Questioned Costs: $1

Finding 571742 (2024-004)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete captur...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571740 (2024-002)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571719 (2024-001)

Significant Deficiency 2024

Boulder County, Colorado

CO

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding...

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ineligible costs were identified with other eligible costs. System process was reviewed and reconciled for any additional errors and process was updated to prevent system errors in the future. Payroll reporting was reviewed for accuracy and additional steps were taken to assist in correcting the system error and to prevent errors in the future for project costs. Name of the contact person responsible for corrective action: Julie Fischer, Comptroller Planned completion date for corrective action plan: December 2025.

View Audit 362719 Questioned Costs: $1

Finding 571702 (2024-003)

Material Weakness 2024

National Association of Chronic Disease Directors

GA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.403 § 200.405 § 200.430

Correction action • Finance will work HR and Program staff to document written procedures for staffing allocations. • Finance will strengthen monthly project monitoring of project activity and also ensure that budget changes, if necessary, are approved by the Grants Manager. • Drawdown process is be...

Correction action • Finance will work HR and Program staff to document written procedures for staffing allocations. • Finance will strengthen monthly project monitoring of project activity and also ensure that budget changes, if necessary, are approved by the Grants Manager. • Drawdown process is being revised to ensure that the general ledger activity, pending draw request, and vendor payables are all in sync. • Finance will contact Grant Manager responsible for each grant to develop plan of action for returning any overdrawn funds. Responsible Person • Associate Director - Finance Anticipated completion date • September 30, 2025

View Audit 362661 Questioned Costs: $1

Finding 571699 (2024-005)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571697 (2024-004)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Corrective Action Plans

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