Corrective Action Plans

Finding 1793 (2021-006)

Material Weakness 2021

AK

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of co...

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of completing the FY 2023 audit timely. Completion Date: March 2024

View Audit 3119

Finding 1792 (2021-005)

Material Weakness 2021

Bristol Bay Borough, Alaska

AK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.516

Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record r...

Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record retention policies and procedures. Completion Date: December 2023

View Audit 3119 Questioned Costs: $1

Finding 1578 (2021-004)

Material Weakness 2021

Municipality of Añasco

PR

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

Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indi...

Training finance staff assigned on management and reports preparation, as required by this federal award. stablish adequate internal control regarding documents, 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. Key Task / Action Items Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. Resources Coronavirus Relief Fund (CRF) PHE-Testing and Contact Tracing 2 CFR Section 200.302 (a) of the Uniform Guidance 2 CFR Section 200.403 Puerto Rico Department of Health; Guidelines for the Writing of Proposals and Request for Funds Directed to the Research System Project for the Municipal Case Investigation and Contact Case Investigation and Municipal Contact Tracing System Project Response to COVID-19. Lead Staff Finance’s Director Federal Program Directors Completion date Estimated completion date of December 31, 2023. Actual Completion Date In progress Implementation Progress/Comments The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF and PR Department of Health for these purposes. Coronavirus Relief Fund (CRF) Public Health Emergency (PHE) (Testing and Contact Tracing). According to the information obtained from Mr. Carlos R. Nazario Barreto, Senior Business Consultant of the SAB Consulting, regarding the compliance of the Municipality, we were provided with the table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact (SMIRC) of the Municipality of Añasco. The referred table of the monitoring of the Proposed Municipal System of Investigation of Cases and Tracking of Contact of the Municipality of Añasco was send to the external auditor as part of this Corrective Action Plan. The detailed table is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.

View Audit 2817

Finding 1577 (2021-003)

Material Weakness 2021

Municipality of Añasco

PR

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

Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports...

Training finance staff assigned on management and reports preparation, as required by this federal award. Establish adequate internal control regarding the activity, filing and custody of reports, as required by the federal awards and the pass-through entity, and in a way that documents and supports the compliance with reporting requirements Locate and document all required reports and reconciliations as required. We are implementing a supervision process and instructions will be given to finance’s staff and personnel to increase the ability to search, identify and produce financial documents and reports. The Municipality used the funds in accordance with the proposal and the guidelines established by AAFAF for these purposes according to Coronavirus Relief Fund (CRF) Transfer Application Assistance Program to Municipalities. The detailed report, “Assistance Program to Municipalities Program Closure Report-Añasco” dated 4/11/2023 was send to the external auditor as part of this Corrrective Action Plan. The detailed report is maintained by the Municipality as part of the federal program supporting documentation. These funds were initially administered and disbursed by former municipal administration personnel. At the time of the audit, we did not find the documents and reports as the files were not available. Following the Auditor's recommendations and as a corrective action, we are currently working on the review of the fiscal documents submitted by the Municipality to determine if there are any reports that need to be worked on and to submit them to AFFAF, PR-OMB or the agencies concerned.

View Audit 2817

Finding 1243 (2021-008)

Material Weakness 2021

Kentucky State University

KY

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

The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to pre...

The University concurs with finding. The Grant Accounting staff will be reevaluating the previous submission and adjusting the lost revenue calculation according to federal grant guidelines. Appropriate internal controls have since been established and updated procedures have been established to prevent future miscalculations.

View Audit 2371 Questioned Costs: $1

Finding 1013 (2021-009)

None 2021

City of Novato

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.

View Audit 1921

Finding 577 (2021-008)

None 2021

Okfuskee County

OK

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.318 § 200.84

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work with the County Emergency Management Coordinator to ensure quarterly reports are filed on time., Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119 Questioned Costs: $1

Finding 576 (2021-007)

Material Weakness 2021

Okfuskee County

OK

Allowable Costs / Cost Principles Special Tests & Provisions Period of Performance § 200.303

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Inform...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119

Finding 575 (2021-006)

Material Weakness 2021

Okfuskee County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicat...

Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commissioner Chairman - James Yandell

View Audit 1119

Finding 532 (2021-006)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.430

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the require...

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that alll pay rates be reviewed for approval and propriety. Action Taken: EPHCC will implement additional controls to ensure the following: 1. All employees must submit an approved timesheet or time and effort for each pay period. 2. All payroll transactions for staff from staffing agencies need to be reviewed by the accounting manager to ensure invoice has correct rate and that staff is paid for all hours worked on timesheet. 3. Upon hiring staff from staffing agencies, EPHCC shall document and retain information that all pay rates are reviewed byt the CEO for approval and propriety. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023

View Audit 1055 Questioned Costs: $1

Finding 352 (2021-001)

Significant Deficiency 2021

Wicomico County Housing Authority

MD

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Views of Responsible Officials: The Authority will review and enhance our policies and procedures over payroll processing, to ensure all timesheets have visual approval by supervisor, and employee files obtain copy of the annual board approved salary worksheet.

View Audit 724

Finding 351 (2021-004)

Material Weakness 2021

Western Kentucky Refugee Mutual Assistance Society, Inc.

KY

Questioned Costs Allowable Costs / Cost Principles

2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: Aft...

2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Action Taken: After discussion with the Kentucky Office of Refugees regarding their recommendation for manual bi-weekly timesheets, this method was instituted in February 2023, at WKRMAA, Inc. A compilation of these timesheets is prepared and reviewed with each payroll to assure proper allocation of hours by employees and allocation of financial numbers. Monthly meetings with program managers to discuss their employees and the time allocations are also held to ensure invoicing reflects the correct representation of work performed. Contact Person: Cathy J Palmer, CFO (beginning 09/17/2022)

View Audit 721 Questioned Costs: $1

Finding 169 (2021-001)

None 2021

City of Watertown

MA

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

July 25, 2023 Audit Finding Reference: 2021-001 Document Policies & Procedures Over Federal Awards Planned Corrective Action: The City of Watertown will formalize written policies and procedures related to federal awards as required under the Uniform Guidance. Specifically for cash management, ...

July 25, 2023 Audit Finding Reference: 2021-001 Document Policies & Procedures Over Federal Awards Planned Corrective Action: The City of Watertown will formalize written policies and procedures related to federal awards as required under the Uniform Guidance. Specifically for cash management, allowable costs, program income/requesting reimbursement, eligibility determination, equipment, and real property management, subrecipient monitoring, and period of performance. We will also update the existing written policies for procurement to include standards of conduct over conflicts of interest and procedures for evaluating vendors for suspension and debarment. We anticipate having the procedures completed by the end of calendar year 2023. Megan Langan, City Auditor 617-972-6460 mlangan@watertown-ma.gov

View Audit 254

Finding 1214949 (2020-004)

Material Weakness 2020

HOUSING AUTHORITY OF THE CITY OF LITTLE ROCK, ARKANSAS

CA

Allowable Costs / Cost Principles Special Tests & Provisions Eligibility

Finding 2020-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, and 21.019 Material Noncompliance Non Compliance Mater...

Finding 2020-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, and 21.019 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance Criteria: The Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD compliance requirements. Condition: The Authority did not maintain complete and accurate accounts and other records in accordance with HUD compliance requirements including Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Eligibility, Reporting, and Special Tests and Provisions. Context: The Authority was unable to provide requested documentation at the time of audit to properly test the HUD compliance requirements. Known Questioned Costs: Unknown Cause: There is a material weakness in internal controls over compliance related to the maintenance of tenant files, wait lists, inspection reports and other records. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster and Public and Indian Housing Program are in material non- compliance with the compliance requirements of the program. Recommendation: We recommend that the Authority implement a process whereby Authority documents are stored and safeguarded to ensure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Executive Director who will implement the required safeguards and ensure that the Authority follows its internal control over compliance processes and procedures related to the Housing Voucher Cluster and Public and Indian Housing Programs to remedy the aforementioned deficiencies. Byran McClellan, CFO, will be responsible to implement this corrective action by December 31, 2021.

View Audit 401725

Finding 1179805 (2020-009)

Material Weakness 2020

Commonwealth Healthcare Corporation

MP

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

Finding No.: 2020-009 CFDA Program: 93.268 Immunization Cooperative Agreement Area: Period of Performance Questioned Costs: $4,343 Contact Person(s): Program Administrator, Director of DGFI, and Chief Financial Officer Corrective Action Plan: CHCC does not concur the findings and the questioned cost...

Finding No.: 2020-009 CFDA Program: 93.268 Immunization Cooperative Agreement Area: Period of Performance Questioned Costs: $4,343 Contact Person(s): Program Administrator, Director of DGFI, and Chief Financial Officer Corrective Action Plan: CHCC does not concur the findings and the questioned cost. The transaction cited were for emergency repairs of Vaccine Refrigerators. The repairs were done within the period of performance ending June 30, 2020 ($2,990 was for Service date of December 20, 2019; and $1,353 was for service date February 28, 2020). No purchase order was prepared for the emergency service. A ratification memo was approved for payment processing by the Chief Financial Officer and the Chief Executive Officer. CHCC believes that the repairs on the Refrigerators that are used to store vaccines are reasonable and necessary, especially during the period wherein CHCC was responding to the COVID-19 Proposed Completion Date: On-going

View Audit 392188

Finding 1175575 (2020-008)

Material Weakness 2020

Dewey County

OK

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.317 § 200.318 § 200.327 § 200.84

The County will make sure that all federal documentation is maintained by each district for inspection and will ensure it is accurately reported on the SEFA.

View Audit 389362

Finding 1175574 (2020-007)

Material Weakness 2020

Dewey County

OK

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

The County will include discussion of all required compliance requirements for each federal program presented in our Officers’ meetings.

View Audit 389362

Finding 1175573 (2020-006)

Material Weakness 2020

Dewey County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

The County will include all federal grant discussion in our Officers’ meetings so that all Elected Officials are aware. We will discuss the Control Environment, Risk Assessment, Information and Communication, and Monitoring for all federal grants.

View Audit 389362

Finding 1175572 (2020-005)

Material Weakness 2020

Dewey County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303 § 200.317 § 200.318 § 200.327 § 200.84

I am aware of the audit findings involving FEMA Disaster 4315. I apologize for the delayed response letter. On behalf of Dewey County District 2, we want to assure you we are here to help and assist in anything you or your office may need from myself, or from any District 2 employee.

View Audit 389362

Finding 1173827 (2020-005)

Material Weakness 2020

Rhode Island Disaster Medical Assistance Team, Inc.

RI

Period of Performance Allowable Costs / Cost Principles

Implement or strengthen review procedures to ensure all costs charged to federal awards are incurred within the approved performance period by February 28, 2026. Train personnel responsible for grant accounting on the importance of verifying dates of service, invoice dates, and award period limitati...

Implement or strengthen review procedures to ensure all costs charged to federal awards are incurred within the approved performance period by February 28, 2026. Train personnel responsible for grant accounting on the importance of verifying dates of service, invoice dates, and award period limitations by March 31, 2026. Consider implementing system-based controls that prevent posting expenditures with dates outside the award period, including automated alerts and approval workflows by April 30, 2026. Establish a grant closeout checklist that includes verification of all expenditure dates and identification of any costs incurred after the period of performance by May 31, 2026. Conduct monthly reviews of pending expenditures during the final quarter of each award period to identify and prevent late charges by June 30, 2026.

View Audit 387509

Finding 1173826 (2020-004)

Material Weakness 2020

Rhode Island Disaster Medical Assistance Team, Inc.

RI

Allowable Costs / Cost Principles Cash Management

Implement or strengthen review procedures to ensure all costs charged to federal awards are supported by appropriate documentation by February 28, 2026. Provide training to staff responsible for grant accounting to ensure understanding of federal documentation requirements, including Uniform Guidanc...

Implement or strengthen review procedures to ensure all costs charged to federal awards are supported by appropriate documentation by February 28, 2026. Provide training to staff responsible for grant accounting to ensure understanding of federal documentation requirements, including Uniform Guidance standards for allowable costs by April 30, 2026. Establish a pre-payment review process requiring verification of supporting documentation before expenditures are processed and charged to federal awards by May 31, 2026. Develop and implement an expenditure approval checklist documenting review of allowability, allocability, reasonableness, and supporting documentation by June 30, 2026.

View Audit 387509

Finding 1161837 (2020-005)

Material Weakness 2020

City of Mount Vernon

NY

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.430

Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and establis...

Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and established a system to ensure that all documentation supporting expenditures is properly gathered, organized, and retained in compliance with federal requirements.

View Audit 371774 Questioned Costs: $1

Finding 1159773 (2020-008)

Material Weakness 2020

Program of Academic Exchange

NY

Questioned Costs Allowable Costs / Cost Principles § 200.430

In a previous period and by previous auditors, PAX was told that because we were using a percentage of effort calculation in budgeting that time sheets were no longer needed for this purpose. At that time, we abandoned the time sheet process (which was arduous). Based upon current auditor’s advice, ...

In a previous period and by previous auditors, PAX was told that because we were using a percentage of effort calculation in budgeting that time sheets were no longer needed for this purpose. At that time, we abandoned the time sheet process (which was arduous). Based upon current auditor’s advice, PAX will, going forward, establish an effort verification reporting system. This system will accurately capture the effort spent by each employee on specific grants, ensuring proper allocation of wages and salaries to the respective federal awards. Dije Kucana, Comptroller, effective immediately

View Audit 370332 Questioned Costs: $1

Finding 573285 (2020-006)

Material Weakness 2020

Richmond Housing Authority

CA

HUD Housing Programs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. ...

The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. In accordance with PHI Notice 2014-14, the Housing Authority will formally request the release of the Declaration of Trust (DOT) from HUD prior to the closing or transfer of the title of any public housing property.

View Audit 364071

Finding 573281 (2020-002)

Material Weakness 2020

Richmond Housing Authority

CA

Questioned Costs Allowable Costs / Cost Principles

The Authority staff will follow the City’s processes by having management review invoices/charges for approval then will be scanned and attached to the payment records in MUNIS.

View Audit 364071 Questioned Costs: $1

Corrective Action Plans

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