Corrective Action Plans

Finding 1224196 (2023-010)

Material Weakness 2023

International Fertilizer Development Company

AL

Cash Management Material Weakness § 200.305

2023-010-Cash Management Suggested Action: Ensure timely payment of subcontracts with minimal delay between time of grant disbursement and expense payment. Responsible Official: Global Finance Director Completion Date: 4/30/2026

View Audit 407579

Finding 1223578 (2023-001)

Material Weakness 2023

County of Belknap, New Hampshire

NH

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

Audit Finding Reference: 2023-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: A Uniform Guidance policy and Procedures document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Correcti...

Audit Finding Reference: 2023-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: A Uniform Guidance policy and Procedures document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Corrective Action: Finance Director

View Audit 407004

Finding 1223284 (2023-003)

Material Weakness 2023

CITY OF FRANKLIN

WI

Reporting Cash Management Material Weakness § 200.512

Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Servi...

Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City is actively working with their auditors to become current with required single audit filings. Name(s) of the contact person(s) responsible for corrective action: Danielle Brown, Director of Finance & Treasurer Planned completion date for corrective action plan: September 30, 2026

View Audit 406785

Finding 1223126 (2023-011)

Material Weakness 2023

St. Croix Chippewa Housing Authority

CA

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305

2023-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...

2023-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 406660

Finding 1223120 (2023-005)

Material Weakness 2023

St. Croix Chippewa Housing Authority

CA

Cash Management Material Weakness

2023-005 Timely Bank Reconciliations Material Weakness Recommendation: Implement currently adopted policies over bank reconciliations. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 406660

Finding 1223119 (2023-004)

Material Weakness 2023

St. Croix Chippewa Housing Authority

CA

Cash Management Material Weakness

2023-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction...

2023-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction documentation that requires the signature of 3 Tribal Council for processing.

View Audit 406660

Finding 1222897 (2023-005)

Material Weakness 2023

Commonwealth of the Northern Mariana Islands Public School System

MP

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2023-005 AL Program: 10.555 National School Lunch Program (NSLP) Area: Reporting Questioned Costs: $-0- Views of Auditee and Corrective Action Plan: Management’s Position: PSS Management concurs with the findings. Financial and Grants Management procedures were promulgated in a SOP on S...

Finding No.: 2023-005 AL Program: 10.555 National School Lunch Program (NSLP) Area: Reporting Questioned Costs: $-0- Views of Auditee and Corrective Action Plan: Management’s Position: PSS Management concurs with the findings. Financial and Grants Management procedures were promulgated in a SOP on September 18, 2024. The financial management system was subsequently changed to Tyler Munis to conform with CNMI central government requirements which will enhance capabilities. The SOPs and the Tyler Munis implementation are under review by an external consultant and recommendations made to improve coding of grant details and expenditures, increased frequency of reconciliations, and a specific SOP for report preparation. Corrective Action Plan: I. Implementation of a Comprehensive Grant Tracker: PSS will develop and implement a centralized Grant Lifecycle Tracker for all active federal awards. This tool will serve as the primary monitoring mechanism for compliance by recording all financial and programmatic reporting due dates, assigning specific preparers for each report, and establishing automated milestones to ensure sufficient lead time for both the preparation phase and the subsequent supervisory review. II. Deployment of Enhanced Data Analysis Tools: To ensure that quarterly program reporting is both consistent and timely, PSS will develop and implement specialized data analysis tools. these tools will streamline the aggregation of program data, reducing manual entry errors and allowing for more efficient evaluation of program performance against federal benchmarks. Proposed Completion Date: In progress for FY 2024 with completion by August 2026. Name of Contact Person and Title: Contact: Jacqueline Che, Federal Programs Officer Email Address: jacqueline.che@cnmipss.org

View Audit 406425

Finding 1218723 (2023-006)

Material Weakness 2023

City of Paterson

NJ

Procurement, Suspension & Debarment Cash Management Eligibility

Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation

View Audit 404776

Finding 1218720 (2023-007)

Material Weakness 2023

City of Paterson

NJ

Procurement, Suspension & Debarment Cash Management Eligibility

Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation

View Audit 404776

Finding 1218718 (2023-010)

Material Weakness 2023

City of Paterson

NJ

Procurement, Suspension & Debarment Cash Management Eligibility

Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation

View Audit 404776

Finding 1218717 (2023-012)

Material Weakness 2023

City of Paterson

NJ

Procurement, Suspension & Debarment Cash Management Eligibility

Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation

View Audit 404776

Finding 1217890 (2023-002)

Material Weakness 2023

ARANSAS COUNTY NAVIGATION DISTRICT

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Management acknowledges the need to strengthen internal controls surrounding the use of District credit cards. In 2024, the District implemented a requirement for the Harbor Master to review all credit card transactions prior to fulfillment of the combined credit card bill. Management is currently e...

Management acknowledges the need to strengthen internal controls surrounding the use of District credit cards. In 2024, the District implemented a requirement for the Harbor Master to review all credit card transactions prior to fulfillment of the combined credit card bill. Management is currently evaluating the form and function of a formalized credit card use agreement and related monitoring procedures.

View Audit 403976

Finding 1217889 (2023-001)

Material Weakness 2023

ARANSAS COUNTY NAVIGATION DISTRICT

TX

Allowable Costs / Cost Principles Cash Management Reporting

Management acknowledges the need to expand the current capacities of the finance team and is in the process of recruiting additional experienced and qualified personnel. To assist with immediate reporting and compliance needs, the District continues to utilize external consultants to provide assista...

Management acknowledges the need to expand the current capacities of the finance team and is in the process of recruiting additional experienced and qualified personnel. To assist with immediate reporting and compliance needs, the District continues to utilize external consultants to provide assistance with grant programs and related accounting procedures.

View Audit 403976

Finding 1217654 (2023-008)

Material Weakness 2023

LAUREL ADVOCACY & REFERRAL SERVICES, INC.

MD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

LARS will develop and adopt a written cost allocation policy that governs the distribution of shared costs across funding sources. The policy will include the following: • An enumeration of permissible allocation bases, which may include client counts by program, usage logs, program participation da...

LARS will develop and adopt a written cost allocation policy that governs the distribution of shared costs across funding sources. The policy will include the following: • An enumeration of permissible allocation bases, which may include client counts by program, usage logs, program participation data, square footage, or other equitable measures that reflect the relative benefit received by each program • A prohibition on allocating costs based on funding availability, grant end dates, or spend-down considerations • A requirement that all shared cost allocations be supported by contemporaneous documentation identifying the allocation base used, the calculation applied, and the period covered • A requirement for supervisory review and approval of all shared cost allocations prior to recording in the accounting system • Consistent application of the chosen allocation methodology across all periods and funding sources

View Audit 403810

Finding 1217396 (2023-007)

Material Weakness 2023

The Wellness Plan Medical Centers

MI

Allowable Costs / Cost Principles Cash Management § 200.303 § 200.430

Condition: Due to a lack of effectively designed and implemented controls to ensure compliance with allowable cost principles, management requested reimbursement based upon employment contract agreements rather than actual payroll costs incurred for the individuals working under the grant. Planned C...

Condition: Due to a lack of effectively designed and implemented controls to ensure compliance with allowable cost principles, management requested reimbursement based upon employment contract agreements rather than actual payroll costs incurred for the individuals working under the grant. Planned Corrective Action: The organization will implement internal controls to ensure expenditure is allowed in accordance with 2 CFR 200 Subpart E. Costs must be necessary, reasonable, and allocable. Contact person responsible for corrective action: Charles Berry (CFO) Anticipated Completion Date: 06/30/2026

View Audit 403582

Finding 1217390 (2023-005)

Material Weakness 2023

The Wellness Plan Medical Centers

MI

Cash Management § 200.303

Condition: The Organization maintains and tracks Federal expenditures incurred for the year in totality; however, it does not maintain adequate records to track the costs applied to each individual drawdown made throughout the year. Without this linkage, the timeliness between drawdown and either wh...

Condition: The Organization maintains and tracks Federal expenditures incurred for the year in totality; however, it does not maintain adequate records to track the costs applied to each individual drawdown made throughout the year. Without this linkage, the timeliness between drawdown and either when the expenditures for goods and services were incurred or when the disbursement occurred in relation to the drawdown cannot be validated. Planned Corrective Action: The organization will implement controls to ensure cash management and allowability compliance areas are addressed by linking cash drawdowns to Federal expenditures. Contact person responsible for corrective action: Charles Berry (CFO) Anticipated Completion Date: 9/30/2026

View Audit 403582

Finding 1216670 (2023-013)

Material Weakness 2023

College of the Marshall Islands

MH

Cash Management Student Financial Aid Subrecipient Monitoring § 200.303

Cash Management The College agrees with the finding. During 2024 and continuing into FY2025-2026, the College strengthened its cash management procedures for Pell Grant drawdowns under HCM1 payment method. To address this issue, the College implemented a drawdown memorandum process, whereby supporti...

Cash Management The College agrees with the finding. During 2024 and continuing into FY2025-2026, the College strengthened its cash management procedures for Pell Grant drawdowns under HCM1 payment method. To address this issue, the College implemented a drawdown memorandum process, whereby supporting documentation and justification for the requested amount are reviewed and approved before funds are drawn down.

View Audit 403112

Finding 1216665 (2023-010)

Material Weakness 2023

College of the Marshall Islands

MH

Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.305

Cash Management The College acknowledges the finding and will enhance its cash management practices by developing formal procedures outlining responsibilities, authorization requirements, and timelines related to federal drawdown and disbursements. In addition, the College will implement routine rec...

Cash Management The College acknowledges the finding and will enhance its cash management practices by developing formal procedures outlining responsibilities, authorization requirements, and timelines related to federal drawdown and disbursements. In addition, the College will implement routine reconciliations of drawdown activity against recorded expenditures on a monthly or quarterly basis to improve monitoring and ensure compliance with federal requirements.

View Audit 403112

Finding 1216205 (2023-013)

Material Weakness 2023

Republic of Palau

PW

Cash Management

Planned Corrective Action: We concur with the finding and are implementing corrective actions to strengthen review procedures, maintain clear drawdown logs, and guide staff, preventing duplicate requests and ensuring compliance. Proposed Completion Date: On-going Name and Contact of Responsible Pers...

Planned Corrective Action: We concur with the finding and are implementing corrective actions to strengthen review procedures, maintain clear drawdown logs, and guide staff, preventing duplicate requests and ensuring compliance. Proposed Completion Date: On-going Name and Contact of Responsible Person: Sherilynn Madraisau Director Bureau of Public Health & Human Services Contact: 680-488-2552 Email: Sherilynn.madraisau@palauhealth.org Gail Rengiil Director Bureau of National Treasury Ministry of Finance Contact:680-767-2561 Email: gailr@palaugov.org

View Audit 402685

Finding 1216200 (2023-003)

Material Weakness 2023

LIFE Academy

AL

Cash Management Procurement, Suspension & Debarment

Life Academy has adopted policies and procedures to ensure compliance with Uniform Guidance Section 2 CFR, Part 200. The district only seeks reimbursement for federal expenditures; therefore, funds are not requested in advance of the expense. This process ensures drawn downs for federal disbursement...

Life Academy has adopted policies and procedures to ensure compliance with Uniform Guidance Section 2 CFR, Part 200. The district only seeks reimbursement for federal expenditures; therefore, funds are not requested in advance of the expense. This process ensures drawn downs for federal disbursements occur after the expense to prevent excessive cash on hand. Anticipated Implementation Date: Implemented on October of 2024 Responsible Party: Chief School Financial Officer and Superintendent

View Audit 402683

Finding 1215750 (2023-005)

Material Weakness 2023

Harvest Hope Food Bank

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

2023-005 Activities Allowed and Allowable Costs Material Weakness Corrective Action: We now have staff that will complete the TEFAP and CSFP administrative cost reimbursement report and a signoff will be completed on the day of review by management level employees. Person Responsible: Stephano Blake...

2023-005 Activities Allowed and Allowable Costs Material Weakness Corrective Action: We now have staff that will complete the TEFAP and CSFP administrative cost reimbursement report and a signoff will be completed on the day of review by management level employees. Person Responsible: Stephano Blake Email: SBlake@harvesthope.org Phone: 803-636-6635

View Audit 402412

Finding 1215735 (2023-002)

Material Weakness 2023

Harvest Hope Food Bank

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

2023-002 CDBG Activities Allowed and Allowable Costs Significant Deficiency Corrective Action: We now have staff that can review invoices properly prior to payment. Invoices paid will have a final signoff prior to payment. Person Responsible: Stephano Blake Email: SBlake@harvesthope.org Phone: 803-6...

2023-002 CDBG Activities Allowed and Allowable Costs Significant Deficiency Corrective Action: We now have staff that can review invoices properly prior to payment. Invoices paid will have a final signoff prior to payment. Person Responsible: Stephano Blake Email: SBlake@harvesthope.org Phone: 803-636-6635

View Audit 402412

Finding 1215458 (2023-004)

Material Weakness 2023

Council for the Advancement of Social Services and Education D/b/a Cas

LA

Cash Management

2023-004 Cash Management Compliance Name of Contact Person: Beth Chumley, CEO Corrective Action: The Organization will train staff to ensure cash management requirements are followed. This includes tracking the status of the federally funded cash disbursements against the need to draw down funds on ...

2023-004 Cash Management Compliance Name of Contact Person: Beth Chumley, CEO Corrective Action: The Organization will train staff to ensure cash management requirements are followed. This includes tracking the status of the federally funded cash disbursements against the need to draw down funds on related grants. Proposed Completion Date: June 30, 2026

View Audit 402077

Finding 1215384 (2023-002)

Material Weakness 2023

New Space Nexus

NM

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

Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will maintain written financial and grants management policies to support consistent operations and compliance with Uniform Guidance (2 CFR Part 200). These policies will cover key areas including allowable costs, ...

Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will maintain written financial and grants management policies to support consistent operations and compliance with Uniform Guidance (2 CFR Part 200). These policies will cover key areas including allowable costs, procurement, cash management, subrecipient monitoring, reporting, record retention, and internal controls. The Financial Analyst will be responsible for maintaining and updating these policies, with oversight from the Executive Director, and policies will be reviewed at least annually and updated as needed. Designation of Employee Position Responsible for Meeting Deadline: Financial Analyst, by March 31st, 2024

View Audit 401939

Finding 1215233 (2023-005)

Material Weakness 2023

The County of Lebanon, Pennsylvania

PA

Cash Management Eligibility Reporting

Finding: 2023-005 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Eligibility – Missing Documentation Documentation for eligibility will be reviewed with staff and files will be reviewed by a supervisor. A supervi...

Finding: 2023-005 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Eligibility – Missing Documentation Documentation for eligibility will be reviewed with staff and files will be reviewed by a supervisor. A supervisor checklist will be used to make sure documents are reviewed. Our IV-E files are also reviewed twice a year by a state IV-E QA team. Anticipated Completion Date: January 2026

View Audit 401889

Corrective Action Plans

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