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Corrective Action Plans

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Finding 554475 (2024-002)
Significant Deficiency 2024
Tri-County Community Action Partnership, Inc.
MN
Questioned Costs Cash Management Significant Deficiency § 200.303
Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreemen...
Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the findings: We implement a policy to ensure there is someone available to provide signatures. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2025
View Audit 353111
Timberlawn Place, Inc.
TN
HUD Housing Programs Cash Management
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
View Audit 353020
Finding 554316 (2024-003)
Material Weakness 2024
YWCA West Central Michigan
MI
Cash Management Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. ...
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. Payroll registers will be reviewed by the CFO each payroll. The end-of-month payroll entry (which encompasses all the payroll entries for the month) will be reviewed by the CFO prior to being uploaded to the MIP accounting software. 3. All invoices will be approved by the appropriate program director and account distribution will be reviewed by the CFO or Director of Grants/Compliance prior to entry into the accounts payable system. 4. Percentages used to allocate expenses across grants will be reviewed and updated annually at the beginning of the fiscal year. The allocation will be approved by the CEO. 5. Matching amounts for grants will be tracked and documented with supporting documentation saved in the appropriate folder within the Finance SharePoint folder.
View Audit 352907
Finding 554306 (2024-004)
Material Weakness 2024
YWCA West Central Michigan
MI
Period of Performance Questioned Costs Allowable Costs / Cost Principles
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.
View Audit 352907 Questioned Costs: $1
Hickory Lane One, INC
MD
Questioned Costs HUD Housing Programs Cash Management
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
The Corporation, through various efforts of management, has begun to start receiving past due rental assistance payments from HUD and will make the required deposits as cash flow permits.
View Audit 352863 Questioned Costs: $1
Finding 554239 (2024-002)
Significant Deficiency 2024
The Utilities Board of the City of Oneonta
AL
Cash Management Subrecipient Monitoring Significant Deficiency § 200.303 § 200.305
The Utilites Board of the City of Oneonta will not request advance receipt of payment. The Organization will be following Procedure CFR section 200.305 (b)(1). Payments will be processed and issued within 10 business days of received date from engineer. If payments cannot be made within 30 days, ...
The Utilites Board of the City of Oneonta will not request advance receipt of payment. The Organization will be following Procedure CFR section 200.305 (b)(1). Payments will be processed and issued within 10 business days of received date from engineer. If payments cannot be made within 30 days, received funds will be required deposited into a designated insured interest-bearing account until payments have been issued. Anticipated Completion Date: 2/4/2025 Responsible Person: Mark Gargus, General Manager
View Audit 352810
Finding 554197 (2024-002)
Significant Deficiency 2024
Crossnore Communities for Children
NC
Questioned Costs Allowable Costs / Cost Principles Cash Management
Recommendation: Under 2 CRF 200.406, credits accruing to or received by the recipient of federal funding that relate to allowable costs must be credited to the Federal award as either a cost reduction or cash refund. The Organization did not have adequate internal controls designed to properly deter...
Recommendation: Under 2 CRF 200.406, credits accruing to or received by the recipient of federal funding that relate to allowable costs must be credited to the Federal award as either a cost reduction or cash refund. The Organization did not have adequate internal controls designed to properly determine the appropriate amounts to be submitted for reimbursement. We recommend the Organization review the expenditures submitted to SAMHSA and ensure that there is no "double dipping' of sales taxes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a review process for all expenditures submitted to SAMHSA. The review process ensures that there is no “double dipping” of sales tax. Name(s) of the contact person(s) responsible for corrective action: Theresa Watters Planned completion date for corrective action plan: February 21, 2025
View Audit 352789
Finding 554111 (2024-009)
Significant Deficiency 2024
Tahoe Douglas Fire Protection District
NV
Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Indiv...
Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: Chief Schafer, who reviews the personnel cost charged to grants for fuels reduction, will not only review informally as he currently does but the district will implement a sign off for this review. Anticipated Completion Date: Ongoing
View Audit 352768
Finding 554062 (2024-003)
Significant Deficiency 2024
Southern Union State Community College
AL
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
The different conditions mentioned pertain to two students. There were errors in calculation which have been corrected by the financial aid office and the cause noted to prevent future occurrences. Since the college does not require repayment from students for amounts returned in an R2T4 calculation...
The different conditions mentioned pertain to two students. There were errors in calculation which have been corrected by the financial aid office and the cause noted to prevent future occurrences. Since the college does not require repayment from students for amounts returned in an R2T4 calculation, it is positive to note that the students were not financially affected by the errors. 54
View Audit 352725
Finding 553916 (2024-001)
Significant Deficiency 2024
Spotswood Reformed Church Senior Citizen's Housing Corp.
NJ
Questioned Costs Cash Management HUD Housing Programs
Management remitted the prior year's surplus cash in May 2024, and will ensure that any surplus cash in the future will be remitted timely - within 90 days after year-end.
Management remitted the prior year's surplus cash in May 2024, and will ensure that any surplus cash in the future will be remitted timely - within 90 days after year-end.
View Audit 352567
Finding 553835 (2024-004)
Material Weakness 2024
Shawano School District
WI
Internal Control / Segregation of Duties Questioned Costs Cash Management
Child Nutrition Cluster – Eligibility The finding is a material weakness in internal control over federal awards due to incorrect eligibility determination entered into the Food Service System. The District will train individuals involved in the eligibility process on correct processes and reviews a...
Child Nutrition Cluster – Eligibility The finding is a material weakness in internal control over federal awards due to incorrect eligibility determination entered into the Food Service System. The District will train individuals involved in the eligibility process on correct processes and reviews and implement controls to prevent the improper determination of eligibility. Responsible official: Janice Boucher, Finance Manager, jboucher@shawanoschools.org Anticipated Completion Date: June 30, 2025
View Audit 352543
Finding 553828 (2024-002)
Material Weakness 2024
Townsend School District
MT
Subrecipient Monitoring Program Income Student Financial Aid
FINDING 2024-002: Program Income Response: Montana Office of Public Instruction has informed us of this error in management of the 21st Century Grant. In order to be compliant, we are not charging fees for programs within this grant.
FINDING 2024-002: Program Income Response: Montana Office of Public Instruction has informed us of this error in management of the 21st Century Grant. In order to be compliant, we are not charging fees for programs within this grant.
View Audit 352509
Finding 553805 (2024-002)
Material Weakness 2024
Wisconsin Literacy, INC
WI
Subrecipient Monitoring Questioned Costs Allowable Costs / Cost Principles
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
View Audit 352443
Finding 553782 (2024-006)
Significant Deficiency 2024
Council on Substance Abuse Ncadd
AL
Questioned Costs Cash Management Significant Deficiency § 200.302
The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.
The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.
View Audit 352372 Questioned Costs: $1
Finding 553699 (2024-002)
Significant Deficiency 2024
Invest in Kids
CO
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.302 § 200.303
Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and in...
Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and intended activity, goods, or services, and that only allowable expenses are charged. Invoice payments will be delayed until the necessary supporting documentation is received and verified.” Additionally, all staff participated in the organization's annual financial management and internal controls training in October 2024 with a focus on the accounts payable and invoicing process.
View Audit 352269 Questioned Costs: $1
University of Puerto Rico
PR
Cash Management
Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much time in advance. The central administration finance office asked f...
Federal Program: Student Financial Assistance (SFA) Cluster - Various ALN Compliance Requirement - Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much time in advance. The central administration finance office asked for all units' payment schedules. We will review them and, if necessary, request that schedules include the date to request funds to G5 and the payment date. Schedules must be approved and signed by a finance director’s representative. Payments to students should be scheduled within no more than three days. Additionally, we will meet with the personnel involved in this process: financial aid, fiscal affairs, finance, and disbursement offices to bring the message that anyone aware of possible non-compliance must alert others and act. For example, if the finance office receives G5 funds before the scheduled date, the payment date to students must be brought forward. Responsible Person or Office: Finance office at the central administration and finance offices at the eleven (11) institutional units. Timeline: 2025-2026
View Audit 352239
Finding 553654 (2024-002)
Material Weakness 2024
University of Puerto Rico
PR
Cash Management Questioned Costs Subrecipient Monitoring
Federal Programs: Student Financial Assistance (SFA) Cluster - Various ALN COVID-19 Higher Education Emergency Relief Fund (HEERF) - 84.425 Compliance Requirement – Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much ...
Federal Programs: Student Financial Assistance (SFA) Cluster - Various ALN COVID-19 Higher Education Emergency Relief Fund (HEERF) - 84.425 Compliance Requirement – Cash Management Management’s Response The UPR concurs with this finding. In two instances, UPR requested funds to G5 with too much time in advance. The central administration finance office asked for all units' payment schedules. We will review them and, if necessary, request that schedules include the date to request funds to G5 and the payment date. Schedules must be approved and signed by a finance director’s representative. Staff from the financial aid, fiscal affairs, finance, and disbursement offices will be trained on the FSA Handbook, specifically about requesting and managing FSA funds. We will discuss potential errors that may occur during the process and how, as a group, they can monitor and prevent missed payment deadlines. For example, if the finance office receives G5 funds before the scheduled date, the payment date to students must be brought forward. This type of monitoring and awareness of potential non-compliance should result in compliance with the regulations. Responsible Person or Office: Finance office at the central administration and finance offices at the eleven (11) institutional units. Timeline: 2025-2026
View Audit 352239
Finding 553638 (2024-004)
Significant Deficiency 2024
Anna Marie's Alliance
MN
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
2024-004 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review a...
2024-004 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdowns and reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has designated an individual to review and approve the cash reimbursement requests and reports prior to submission. Name(s) of the contact person(s) responsible for corrective action: Tracy Johnson, Director of Finance Planned completion date for corrective action plan: June 30, 2025. If the U.S. Department of Justice has questions regarding this plan, please call Tracy Johnson at 320- 251-7203 ext. 257.
View Audit 352209
Finding 553595 (2024-003)
Significant Deficiency 2024
Eastern Virginia Medical School
VA
Cash Management § 200.208 § 200.305
Finding 2024-03: Cash Management Approval Views of Responsible Officials Management agrees with the findings and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the review and approval of cash drawdown reque...
Finding 2024-03: Cash Management Approval Views of Responsible Officials Management agrees with the findings and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the review and approval of cash drawdown requests. Corrective Action Plan Effective July 1, 2024, EVMS merged with ODU and the ODU Research Foundation became the fiscal and administrative agent for EVMS’s transferring sponsored programs on behalf of ODU. As per ODU’s Memorandum of Understanding (MOU) with the ODU Research Foundation, the ODU Research Foundation has policies and processes in place to manage the review and approval of cash drawdown requests. The ODU Research Foundation uses its own system of internal controls for the review and approval of cash drawdown requests with no reliance on ODU systems for those processes and are audited separately. As a corrective action moving forward, ODU management will notify the ODU Research Foundation management of the audit findings, so they are aware of the internal control deficiencies. ODU will request the Research Foundation to provide a copy of their single audit report to monitor continued compliance with Uniform Guidance. The corrective action plan will be completed by March 31, 2025 and the contact person for this finding is Victoria Dean.
View Audit 352191
Finding 553591 (2024-002)
Significant Deficiency 2024
Eastern Virginia Medical School
VA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.1 § 200.403
Finding 2024-02: Indirect Costs (IDC) Views of Responsible Officials Management agrees with the finding and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the accuracy of the review over indirect costs calcu...
Finding 2024-02: Indirect Costs (IDC) Views of Responsible Officials Management agrees with the finding and recommendations. Through the merger with Old Dominion University, additional controls have adopted around the processes and controls around the accuracy of the review over indirect costs calculation requirements. Corrective Action Plan Effective July 1, 2024, EVMS merged with ODU and the ODU Research Foundation became the fiscal and administrative agent for EVMS’s transferring sponsored programs on behalf of ODU. As per ODU’s Memorandum of Understanding (MOU) with the ODU Research Foundation, the ODU Research Foundation has policies and processes in place to manage how the indirect costs are calculated. The ODU Research Foundation uses its own system of internal controls for IDC calculation with no reliance on ODU systems for those processes and are audited separately. As a corrective action moving forward, ODU management will notify the ODU Research Foundation management of the audit findings, so they are aware of the internal control deficiencies. ODU will request the Research Foundation to provide a copy of their single audit report to monitor continued compliance with Uniform Guidance. The corrective action plan will be completed by March 31, 2025 and the contact person for this finding is Victoria Dean.
View Audit 352191 Questioned Costs: $1
Finding 553590 (2024-002)
Significant Deficiency 2024
City of Dowagiac
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management
Finding 2024-002 Significant Deficiency and Noncompliance - Lack of Required Uniform Guidance Policies and Procedures Condition: The City did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Anticipated Completion Date: September 30, 2025 Corrective Ac...
Finding 2024-002 Significant Deficiency and Noncompliance - Lack of Required Uniform Guidance Policies and Procedures Condition: The City did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Anticipated Completion Date: September 30, 2025 Corrective Action: The City will implement a new policy document specifically for Uniform Grant Compliance to have one document to ensure compliance.
View Audit 352186
Finding 553578 (2024-005)
Material Weakness 2024
City of South Portland, Maine
ME
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.402
Management’s Response/Corrective Action Plan: Management will reconcile reimbursement requests to general ledger detail and review available grant amounts before submitting the drawdown.
Management’s Response/Corrective Action Plan: Management will reconcile reimbursement requests to general ledger detail and review available grant amounts before submitting the drawdown.
View Audit 352169 Questioned Costs: $1
Finding 553483 (2024-001)
Material Weakness 2024
City of Scotts Valley
CA
Reporting Cash Management HUD Housing Programs
2024-001 Failure to comply with Reporong Requirements The grant was executed in October 2023, making the first reporong period to start January 2024. The City was unable to access the DRGR portal until late April 2024. During this period, the City maintained regular communica􀆟on with the HUD represe...
2024-001 Failure to comply with Reporong Requirements The grant was executed in October 2023, making the first reporong period to start January 2024. The City was unable to access the DRGR portal until late April 2024. During this period, the City maintained regular communica􀆟on with the HUD representa􀆟ve . A􀅌er gaining access the data was entered into the portal and the City has remained in communica􀆟ons with HUD representa􀆟ves. While the report was entered, there are addi􀆟onal steps to be able to submit. The City is ac􀆟vely working with DRGR staff to resolve a system issue that is not allowing us to complete the submi􀆫ng process. To date, the City has not received any no􀆟fica􀆟on from HUD indica􀆟ng that the performance reports are overdue, and they have been able to proceed with processing the reimbursement requests. The City has gained beter knowledge in rela􀆟on to the steps for full report submissions on the DRGR website and has strengthened internal controls on repor􀆟ng requirements, and grants management in general to avoid cases like this in the future Contact – Stephanie Hill, Administra􀆟ve Services Director Es􀆟mated Implementa􀆟on – June 30, 2025
View Audit 352165
Finding 553086 (2024-013)
Significant Deficiency 2024
The Howard University
DC
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.305
Name of Responsible Individual: Marchon Jackson, Associate Vice President of Research; Jaquion Gholston, Assistant Vice President for Post-Award and UARC Operations; Rawle Howard, Assistant Vice President, Procurement Corrective Action: The process to review subrecipient invoices will be improved b...
Name of Responsible Individual: Marchon Jackson, Associate Vice President of Research; Jaquion Gholston, Assistant Vice President for Post-Award and UARC Operations; Rawle Howard, Assistant Vice President, Procurement Corrective Action: The process to review subrecipient invoices will be improved by requiring the review of supporting documents to ensure expenses are allowable by the Sponsored Program Office (SPO) post award team. This team will thoroughly review supporting documents to ensure expenses are allowable, allocable, reasonable and recorded in the proper period according to university policies and grant terms. Invoices will be reviewed by SPO and will serve as the key control point before transactions are forwarded to accounting to post to sponsored awards. Subrecipient invoices will be paid by Accounts Payable only after approval by SPO and GCA. The Director of Compliance will conduct spot checks on all sponsored transactional activity, especially for high-risk grants to provide an additional layer of oversight. The new review process and training for these responsibilities will be implemented by spring 2025 as part of the broader campus-wide workflow training and staffing up of the new SPO Post-Award office. Anticipated Completion Date: June 30, 2025
View Audit 352153
Finding 551539 (2024-004)
Significant Deficiency 2024
The Howard University
DC
Cash Management Student Financial Aid
Name of Responsible Individual: Ben Carmichael, Associate Director for Compliance, Enrollment Management; Robert Muhammad; Executive Director of Financial Aid; Brenda Willis, Senior Executive Director of Financial Grants & Contracts; Teshome Metaferiya, Director of Reporting Corrective Action: A st...
Name of Responsible Individual: Ben Carmichael, Associate Director for Compliance, Enrollment Management; Robert Muhammad; Executive Director of Financial Aid; Brenda Willis, Senior Executive Director of Financial Grants & Contracts; Teshome Metaferiya, Director of Reporting Corrective Action: A statement of procedure and workflow will be implemented to formally reconcile FWS - Title IV expenses to the general ledger on a monthly basis to ensure timely draws and adjustments. Adjustments and updates to the FISAP including prior year adjustments will be included in the Title IV reconciliation process and communicated immediately. The reconciliations will require two-tier approvals. Anticipated Completion Date: May 30, 2025
View Audit 352153
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