Corrective Action Plans

Finding 556721 (2024-035)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Reporting Special Tests & Provisions Subrecipient Monitoring § 200.303

GDOL Response: GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response. GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment recor...

GDOL Response: GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response. GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL’s national 227 reporting specialists on an ongoing basis to work towards a reconciliation of previously submitted reports. Federal regulations require an actual person to review and establish fraudulent overpayments. Due to the volume of claims and the number of cross matches to be performed on all state and federal pandemic programs, it requires multiple GDOL staffing levels to manually review all cross matches, requiring increased levels of state and federal funding. A cross match cannot be assumed to be an overpayment. GDOL must investigate cross matches and provide due process to all parties. GDOL developed an aggressive plan to complete all crossmatches. As of June 2024, GDOL was caught up and resume our regular crossmatch schedule. The current unemployment system is aged and distressed. GDOL’s limited technology resources will hinder our ability to update our current system to perform reconciliation between the multiple tools used to perform different functions. Therefore, we acknowledge that this finding may persist until a system-wide resolution is implemented in the new modernized UI system. The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing merit and time-limited staff to maximize productivity by conducting fact-finding interviews, assessing case details, creating overpayments in the system, and making overpayment determinations. The statutes provide that an overpayment be established up to four years after such occurrence, act, or omission. Additionally, GDOL has procured a vendor to build and implement a modernized UI system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. Throughout CY 2024, GDOL participated in quarterly meetings with United States Department of Labor (USDOL) and other regional states to discuss fraud, overpayment issues and best practices used. These meetings will continue in CY2025. Summary: GDOL greatly appreciates the feedback and recommendations and will ensure these and USDOL’s recommendations are incorporated into our new modernized system which is expected to be implemented in the Spring 2026.

View Audit 354902

Finding 556720 (2024-034)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302 § 200.303

After the September 2023 quarter, controls were put in place to ensure accurate Federal quarterly reports. These controls included preparing the report based on our accounting records, e.g. the general ledger. Another control is that the Chief Financial Officer or her designee reviews all reports an...

After the September 2023 quarter, controls were put in place to ensure accurate Federal quarterly reports. These controls included preparing the report based on our accounting records, e.g. the general ledger. Another control is that the Chief Financial Officer or her designee reviews all reports and compares them to the general ledger prior to signature, approval and our submission to the grantor. Furthermore, periodic reviews by program fiscal staff during the performance period take place to closely monitor activity. GDOL will continue to follow the updated procedures and internal controls. As we transition to GA@Work, the system itself will control overspending and provide alerts.

View Audit 354902

Finding 556719 (2024-033)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303 § 200.53

GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s limited technology resources and funding will hinder our ability to update our current system to s...

GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s limited technology resources and funding will hinder our ability to update our current system to satisfy the state audit’s recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification and dual certification process for employer-filed claims in the new solution. GDOL will also secure data analytic tools to aid GDOL staff with the identification of potential improper or fraudulent Payments, which will include payments linked to employer filed claims.

View Audit 354902

Finding 556718 (2024-032)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.53

GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s current UI Information Technology (IT) system was developed in 1982 using mainframe “legacy’ te...

GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s current UI Information Technology (IT) system was developed in 1982 using mainframe “legacy’ technology. Due to the system’s age and other limitations, many automated processes and corrections cannot be fixed and/or easily implemented. As such, many processes must be handled manually by staff. This includes reviewing all the Pandemic Unemployment Assistance (PUA) proof documents submitted to determine the validity and eligibility for each PUA claim. Based on the volume of workload and staff limitations, GDOL has been unable to quickly complete this manual review to correct the finding. It is anticipated this manual review will continue throughout the FY25 audit review period. The modernized UI system will include controls over eligibility determination for current and future unemployment programs. Employer-Filed Claims (EFC) are submitted by employers on behalf of the claimant. The employer is responsible for attesting to the employment status and weekly earnings of the claimant for the EFC submitted. An affidavit certifying that the employer has obtained earnings from other employment as well as other requirements must be completed before EFCs can be entered or uploaded. Claimants for which EFCs submitted are considered to be still attached to the employer and are exempt from the requirement to register for employment services per Georgia Employment Security Law Rule 300-2-4-.02. Such individuals are not required to be nor certify on a weekly basis to be able, available and actively seeking work. We recognize the state auditor's recommendations to add the self-certification. However, the current unemployment system is aged and distressed. GDOL’s limited technology resources will hinder our ability to update our current system to satisfy the state audit’s recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification process for employer-filed claims in the new solution. GDOL has procured a vendor to build and implement a modernized UI system. We are also pursuing data analytics tools to expedite the identification and detection of fraudulent activities. These tools will also be incorporated into the modernized solution. Summary: GDOL greatly appreciates the feedback and recommendations and will ensure they are incorporated into the new UI modernized system which is planned to be implemented in Spring 2026.

View Audit 354902 Questioned Costs: $1

Finding 556717 (2024-031)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Federal Financial Report (FFR) processes are updated as follows: • Federal Financial Report responsibilities are distributed on a per grant basis to the members of the Criminal Justice Coordinating Council (CJCC) Budget Team. • Because the US DOJ Just Grants system does not allow for review or secon...

Federal Financial Report (FFR) processes are updated as follows: • Federal Financial Report responsibilities are distributed on a per grant basis to the members of the Criminal Justice Coordinating Council (CJCC) Budget Team. • Because the US DOJ Just Grants system does not allow for review or secondary viewers in the financial reporting system, the FFRs are to be saved digitally by the completing analyst/director. • FFRs will be reviewed with written certification of review by a budget team member that was not responsible for the primary submission of the report for each grant. • Any corrections will be made within the period of correction for the report to prevent a misstated report from becoming permanent record. Performance Measures Tool (PMT) processes are updated as follows: • Implemented a PMT data review and approval process that leverages Microsoft Planner to send messages to those involved and track the completion of review and approval by the manager. Prepared Federal Funding Accountability and Transparency Act (FFATA) reports processes are updated as follows: • FFATA Subrecipient Reporting is reviewed and approved by the Director of Grant Operations and submitted by the Grant Operations/Compliance Unit Staff to FSRS based upon the established reporting calendar.

View Audit 354902

Finding 556248 (2024-014)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs § 200.303

We have prepared procedures for Federal Funding Accountability and Transparency Act (FFATA) reporting specifically for USDA. We shifted a current GaDOE accounting manager's job duties to include assisting the Assistant Director of Accounting with overall FFATA reporting duties. The addition of an ex...

We have prepared procedures for Federal Funding Accountability and Transparency Act (FFATA) reporting specifically for USDA. We shifted a current GaDOE accounting manager's job duties to include assisting the Assistant Director of Accounting with overall FFATA reporting duties. The addition of an experienced staff member to assist with FFATA data gathering, reconciling, and reporting will allow for the Assistant Director of Accounting to focus on completing the more complex FFATA Reporting for USDA in a timely manner.

View Audit 354902

Finding 556199 (2024-038)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.308 § 200.403 § 200.404 § 200.405

Georgia Tech management agrees that internal audit reports demonstrated departmental deficiencies in knowledge of policies and procedures that needed to be addressed. Upon disclosure of Internal Audit’s recommendations, the departments and central offices immediately responded with additional traini...

Georgia Tech management agrees that internal audit reports demonstrated departmental deficiencies in knowledge of policies and procedures that needed to be addressed. Upon disclosure of Internal Audit’s recommendations, the departments and central offices immediately responded with additional training, proactive compliance reviews, and re-enforcement of existing policies and procedures via Institute wide communications and enhanced reviews of support. New system controls regarding spend authorizations were put in place, with Georgia Tech’s Internal Audit department continuing to test these controls through the month of February. Central and departmental units within Georgia Tech will continue to work together to further enhance guidance and training to faculty and staff and to identify and test controls in our systems that will mitigate these issues.

View Audit 354902

Finding 556169 (2024-001)

Significant Deficiency 2024

Manistee County

MI

Allowable Costs / Cost Principles § 200.303 § 200.430

March 21, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations under Uniform Administrative Requirements (2 CFR § 200.511), the following finding was noted in Manistee County’s Single Audit report for the year ended September 30, 2025, along with the corresponding corrective actions to be i...

March 21, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations under Uniform Administrative Requirements (2 CFR § 200.511), the following finding was noted in Manistee County’s Single Audit report for the year ended September 30, 2025, along with the corresponding corrective actions to be implemented. Finding: 2024-001 – Child Support Services - Unallowable Costs Auditor Description of Condition and Effect: During the audit of Manistee County’s Child Support Services federal grant expenditures, it was determined that the County lacked effectively operating controls to ensure that salary and wage expenses charged to the Child Support Services program were allowable and properly allocated. As a result, the County received an overpayment of federal funds of $5,528.41 during FY 2024. Auditor Recommendation: It is recommended that the County take actions to strengthen internal controls over payroll expenditures related to federal grants to ensure compliance with federal cost principles and proper expense allocation. Corrective Action: We agree with the finding and will strengthen internal controls over payroll expenditures related to federal grants. We will implement written policies and procedures, provide staff training on federal cost principles, and establish a review process to ensure salary and wage expenses are properly documented and allocated. Additionally, we will work with the grantor agency to resolve the $5,528.41 overpayment. Responsible Person: Susan Zielinski, Finance Director Anticipated Completion Date: September 30, 2025

View Audit 354849

Finding 556099 (2024-001)

Significant Deficiency 2024

Baystate Medical Center, Inc.

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302

Finding 2024-001—Significant Deficiency in Internal Controls over Compliance: Research and Development Cluster Contact Person: Jennifer Sabbagh Peirce, Senior Director Research Operations, Sponsored Programs Administration and Dr. Andrew Artenstein, Chief Physician Executive and Chief Academic Offic...

Finding 2024-001—Significant Deficiency in Internal Controls over Compliance: Research and Development Cluster Contact Person: Jennifer Sabbagh Peirce, Senior Director Research Operations, Sponsored Programs Administration and Dr. Andrew Artenstein, Chief Physician Executive and Chief Academic Officer, Baystate Health, Inc. Views of Responsible Officials: Management agrees and acknowledges that controls over compliance and documentation of these controls should be assessed and improved. Management highlights that no unallowable charges were incurred and there was no evidence that sponsors were overcharged as a result of the identified deficiencies. Corrective Action Plan and Expected Completion Date: Policies and Procedures – Baystate has already begun a review and revision of policies and procedures that govern sponsored activity in fiscal year 2025. As policies and procedures are revised and finalized, training is provided to the research community, as necessary. This includes effort reporting, subrecipient monitoring and calculations related to salary cap and indirect cost rates. Documentation and Document Maintenance – Baystate is in the process of implementing a pre-award grants system. This electronic system will be the institutional record of all award documentation and award actions. Built into the system are a number of internal controls including workflow approval, tracking and management of award actions and modifications, and management of subrecipient monitoring activities. Salary Cap – Baystate has implemented a number of immediate solutions for salary cap including additional reports to flag salary cap issues. Guidance has been developed and training is underway for individuals that certify effort. In fiscal year 2025, Baystate will consider implementing system delivered functionality in Lawson to manage salary cap calculations. Indirect Rates and Grant Attributes – Implementation of the pre-award grants system will provide an internal control to ensure accurate setup of indirect cost rates and other grant related attributes. These attributes are maintained in the pre-award system based on the sponsor documentation. With each award action and at least annually, Baystate will reconcile attributes between the pre-award system and Lawson to ensure accuracy and completeness. The Corrective Action Plan is expected to be completed by December 2025.

View Audit 354818

Finding 556088 (2024-002)

Significant Deficiency 2024

Stand Down Housing, Inc.

RI

HUD Housing Programs Allowable Costs / Cost Principles

FINDING 2024-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...

FINDING 2024-002: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: The Organization will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.

View Audit 354783

Finding 556085 (2024-001)

Significant Deficiency 2024

Stand Down Housing Westerly, Inc.

RI

HUD Housing Programs Allowable Costs / Cost Principles

FINDING 2024-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in th...

FINDING 2024-001: Section 811 Capital Advance Program and Project Rental Assistance Contract ALN# 14.181 Recommendation: Management will implement internal controls to ensure timely monthly contributions to the replacement reserve and will address the shortfall by making up the missed deposits in the subsequent period alongside the normal required contributions. Action Taken: Management will make the necessary required deposits to bring the balance of the reserve for replacement in alignment with requirements of Section 811 Capital Advance Program Regulatory Agreement.

View Audit 354782

Finding 556075 (2024-005)

Significant Deficiency 2024

Pembroke Housing for the Elderly, Inc.

NH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will e...

: The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Additionally, the Director of Affordable Housing will document job duties for each position in the department. Anticipated Completion Date: 3/28/25 Contact: Jill Lesmerises, CFO

View Audit 354776

Finding 556059 (2024-007)

Significant Deficiency 2024

Newbury Elderly Housing, Inc.

NH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensu...

The Director of Affordable Housing will ensure that her staff submit allocation sheets each pay period. The Director will review the allocation sheets for accuracy, and the Director will approve the allocation sheets before submitting to Payroll for processing. The Chief Operating Officer will ensure that the Director of Affordable Housing submits an allocation sheet each pay period. The COO will check the allocation sheet for accuracy before approving the allocation sheet and submitting to Payroll for processing. The allocation sheet submitted will include detailed information on the job duties performed during that pay period by the staff member submitting the allocation sheet. Additionally, the Director of Affordable Housing will document job duties for each position in the department. Anticipated Completion Date: 3/28/25 Contact: Jill Lesmerises, CFO

View Audit 354775

Finding 555972 (2024-004)

Significant Deficiency 2024

Big Springs Medical Association D/b/a Missouri Highlands Health Care

MO

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

Education regarding coding of invoices to grants and only picking up current balances due has been done to both grant project directors and accounts payable. Going forward, we will ensure no balances are duplicated and grant directors can ensure the balances charged to their grants as appropriate a...

Education regarding coding of invoices to grants and only picking up current balances due has been done to both grant project directors and accounts payable. Going forward, we will ensure no balances are duplicated and grant directors can ensure the balances charged to their grants as appropriate and approved.

View Audit 354688 Questioned Costs: $1

Finding 555941 (2024-001)

Significant Deficiency 2024

Dayspring Programs, Inc. and Subsidiaries

MD

Allowable Costs / Cost Principles Reporting Procurement, Suspension & Debarment

Corrective Action: We recognize the importance of ensuring that expenses are incurred within the correct reporting period for grant compliance. To address this issue and prevent future occurrences, we are implementing the following corrective actions: - Adjustment of Financial Reporting: We will w...

Corrective Action: We recognize the importance of ensuring that expenses are incurred within the correct reporting period for grant compliance. To address this issue and prevent future occurrences, we are implementing the following corrective actions: - Adjustment of Financial Reporting: We will work with the grantor agency to secure the appropriate federal approvals for any projects that may extend past the end of our fiscal year if necessary. - Enhanced Internal Controls: Our finance team will implement stricter monitoring of expense recognition, ensuring that only incurred costs are included in grant reimbursement requests. - Vendor Coordination: Going forward, we will attempt to implement a more rigorous project timeline review process with contractors to anticipate and address potential supply chain delays before committing grant funds. We remain committed to fully complying with grant guidelines and to strengthening our financial management processes.

View Audit 354649

Finding 555917 (2024-004)

Significant Deficiency 2024

School District of Osceola

WI

Allowable Costs / Cost Principles Reporting School Nutrition Programs

The District acknowledges this finding. Due to its size, it is not cost effective to have more than one person in the food service department working with the claims. The District will assign someone in the District office to review all claims. Shannon Grindell, Susan Mayer Ongoing

View Audit 354588

Finding 555842 (2024-004)

None 2024

The Boys & Girls Aid Society of Oregon

OR

Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking § 200.309

Recommendation: We recommend the Agency more carefully monitor expenditures incurred near grant end dates to ensure compliance with period of performance compliance requirements. Action taken: Management agrees with this finding and will more carefully monitor grant end dates to comply with period...

Recommendation: We recommend the Agency more carefully monitor expenditures incurred near grant end dates to ensure compliance with period of performance compliance requirements. Action taken: Management agrees with this finding and will more carefully monitor grant end dates to comply with period of performance compliance requirements.

View Audit 354541

Finding 555807 (2024-001)

Material Weakness 2024

Northern Cambria School District

PA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.439

CONDITION: The Northern Cambria School District contracted Eber HVAC, Inc. for the School District’s RTU Replacement Project which constitutes a construction-related purchase respectively which requires prior approval from the Pennsylvania Department of Education (PDE). The School District did not o...

CONDITION: The Northern Cambria School District contracted Eber HVAC, Inc. for the School District’s RTU Replacement Project which constitutes a construction-related purchase respectively which requires prior approval from the Pennsylvania Department of Education (PDE). The School District did not obtain the required prior approval from PDE for this expenditure. This is a repeat finding (2023-001) for the prior fiscal year. CRITERIA: PDE and Section 2 CFR 200.439(b) of the Uniform Guidance require prior written approval by the federal or pass-through awarding agency for capital purchases including equipment, buildings, and land. Capital expenditures for special purpose equipment with a unit cost of $5,000 or more must also have prior approval. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will complete the Prior Approval Form for the Pennsylvania Department of Education (PDE) and obtain approval from PDE in advance of incurring any future federally funded expenditures, that meet PDE’s criteria as a capital purchase, to ensure compliance with PDE and Section 2 CFR 200.439(b) of the Uniform Guidance. This procedure will be implemented effective immediately for all future applicable capital purchases.

View Audit 354514 Questioned Costs: $1

Finding 555772 (2024-001)

Significant Deficiency 2024

Alliance for Community Empowerment, Inc.

CT

Questioned Costs Allowable Costs / Cost Principles Period of Performance

CT Energy Assistance Program Assistance Listing No. 93.568 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period. Action...

CT Energy Assistance Program Assistance Listing No. 93.568 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period. Action taken in response to finding: All expenditures will be reviewed and recorded in the proper period of performance. The correction was put into place during the audit and all expenditures have been reviewed during entry and at the point of signature from the Finance Director. Name of the contact person responsible for corrective action: Indi Hayes, Finance Director Planned completion date for corrective action plan: March 21, 2025

View Audit 354453 Questioned Costs: $1

Finding 555669 (2024-001)

Significant Deficiency 2024

Alpha Warren Housing Corporation

OH

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement. Completion Date: Immediately

View Audit 354277

Finding 555653 (2024-004)

Material Weakness 2024

Link of Hampton Roads, Inc.

VA

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.308 § 200.309 § 200.403

1. Implement pre-approval controls; require date validation for all expenses against the award' s period of performance. Program Director or Executive Director or Accounting Director to review and approve. 2. Conduct training; educating staff on 2 CFR requirements and period-of-performance limitatio...

1. Implement pre-approval controls; require date validation for all expenses against the award' s period of performance. Program Director or Executive Director or Accounting Director to review and approve. 2. Conduct training; educating staff on 2 CFR requirements and period-of-performance limitations. 3. Perform periodic reviews; monitor compliance quarterly to detect outliers.

View Audit 354255

Finding 555652 (2024-003)

Material Weakness 2024

Link of Hampton Roads, Inc.

VA

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.308 § 200.309 § 200.403

1. Implement pre-submission controls; require Date validation for all expenses against the award's period of performance. Program Director or Executive Director or Accounting Director to review and approve. 2. Conduct training; educating staff on 2 CFR requirements and period-of-performance limitati...

1. Implement pre-submission controls; require Date validation for all expenses against the award's period of performance. Program Director or Executive Director or Accounting Director to review and approve. 2. Conduct training; educating staff on 2 CFR requirements and period-of-performance limitations. 3. Perform periodic reviews; monitor compliance quarterly to detect outliers.

View Audit 354255

Finding 555651 (2024-002)

Significant Deficiency 2024

Link of Hampton Roads, Inc.

VA

Allowable Costs / Cost Principles Cash Management

1. Implement pre-submission controls; require all draw requests to have written review and approval. Program Director or Executive Director or Accounting Director to review and approve. 2. Documentation Requirements: require written confirmation when payments are received from both the program and t...

1. Implement pre-submission controls; require all draw requests to have written review and approval. Program Director or Executive Director or Accounting Director to review and approve. 2. Documentation Requirements: require written confirmation when payments are received from both the program and the bank. 3. Perform periodic reviews; monitor compliance quarterly to detect outliers.

View Audit 354255

Finding 555650 (2024-001)

Significant Deficiency 2024

Link of Hampton Roads, Inc.

VA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Corrective Action: 1. Implement expense controls, require supporting documentation be submitted for each expense along with review and approval from Program Director or Executive Director or Accounting Director. 2. Perform periodic reviews, Monitoring compliance quarterly to detect outliers.

View Audit 354255

Finding 555645 (2024-001)

None 2024

Pejepscot Housing, Inc.

ME

Reporting Allowable Costs / Cost Principles § 200.512

Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.

View Audit 354241

Corrective Action Plans

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