Corrective Action Plans

Finding 553798 (2024-001)

Significant Deficiency 2024

CA

Reporting Internal Control / Segregation of Duties

Corrective Action Plan: The City of Healdsburg will no longer miss federal grant reporting deadlines due to the comprehensive grant tracker developed. This tool tracks both quarterly and annual submission dates for all grants, ensuring a clear overview of upcoming deadlines. Additionally, these crit...

Corrective Action Plan: The City of Healdsburg will no longer miss federal grant reporting deadlines due to the comprehensive grant tracker developed. This tool tracks both quarterly and annual submission dates for all grants, ensuring a clear overview of upcoming deadlines. Additionally, these critical dates have been added to the internal calendar, providing extra visibility and reminders to stay on top of all reporting requirements. This streamlined process will help ensure that all deadlines are met promptly and efficiently. Contact: Katie Edgar, Finance Director Estimated Implemented: FY24/25

View Audit 352398

Finding 553797 (2024-002)

None 2024

Wahupa Educational Services INC

CA

Internal Control / Segregation of Duties

Better Monitoring by Executive Director and Consideration of Different High Schools to serve students in lower income areas.

View Audit 352388

Finding 553796 (2024-001)

None 2024

Wahupa Educational Services INC

CA

Internal Control / Segregation of Duties

Better Monitoring by Executive Director and Consideration of Different High Schools to serve students in lower income areas.

View Audit 352388

Finding 553790 (2024-002)

Significant Deficiency 2024

Sunnycrest Village Project LLC

SD

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: Testing of property, operations, and distributions detected the following: - Two instances of overpayment of fu...

Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: Testing of property, operations, and distributions detected the following: - Two instances of overpayment of funds based upon review of supporting invoices and calculations. - One instance where the review and approval for the disbursement of funds was not documented. Corrective Action Plan: The invoice approval form will include a note stating that, before completing a disbursement of funds, the request must include supporting documents and approvals. Responsible Individuals: Mary Morgan, Executive Director Anticipated Completion Date: April 2025

View Audit 352377 Questioned Costs: $1

Finding 553762 (2024-001)

Significant Deficiency 2024

Family Service Agency of Santa Barbara

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

Management Response and Corrective Action Plan 1. Automatic payments for recurrent utility services are covered by blanket approval to ensure timely remittances. Individual utility invoices are not individually approved but are reviewed by agency location by the Operations department during their mo...

Management Response and Corrective Action Plan 1. Automatic payments for recurrent utility services are covered by blanket approval to ensure timely remittances. Individual utility invoices are not individually approved but are reviewed by agency location by the Operations department during their monthly finance meeting. Management has elected this method as most efficient for the volume and timeliness required. Documentation of the review during the meetings will be kept as evidence of review of these expenses. 2. Management allocates payroll for exempt salaried employees on an hourly basis to fund sources based on the 80-hour period for which they are compensated. Any hours worked in excess of 80 hours by these employees are not compensated nor charged to fund sources. Exempt salaried employees have been directed to report only compensated time on timesheets. 3. We concur with this finding. Changes in pay rates for staff who perform multiple roles will be redefined to include all possibly affected program fund sources that staff may impact. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Denise Cicourel, Chief Operating Officer, denise@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by June 30, 2025.

View Audit 352353

Finding 553761 (2024-002)

Significant Deficiency 2024

Simeanna Iii, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensurereplacement reserve deposits are updated timely to ensure compliance with the HUDregulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding....

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensurereplacement reserve deposits are updated timely to ensure compliance with the HUDregulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Management has made an additional deposit in 2025 and developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Theresa Bertram Planned completion date for corrective action plan: March 2025 If

View Audit 352352 Questioned Costs: $1

Finding 553758 (2024-017)

Material Weakness 2024

Big Horn County

MT

Internal Control / Segregation of Duties

SEGREGATION OF DUTIES Name of Contact Person: Michael Opie Corrective Action: Big Horn County separates duties whenever possible. Proposed Completion Date: Ongoing.

View Audit 352345

Finding 553700 (2024-001)

Significant Deficiency 2024

Germaine Harbor, Inc.

PA

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

Finding 2024-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Section 223(f)/207, ALN 14.155. ...

Finding 2024-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Section 223(f)/207, ALN 14.155. Recommendation: The Property should have procedures in place to ensure the internal controls established to review Form HUD-50059 verifying all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The new property manager was informed of the finding. The error occurred prior to his management assignment. The new property manager, will ensure the internal controls established to review Form HUD-50059 verifying all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated.

View Audit 352302

Finding 553684 (2024-003)

Significant Deficiency 2024

United Way of West Florida, INC

FL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

The Director of Finance created a new tracking spreadsheet to complete each month during the month-end process. This spreadsheet shows the monthly expenses for each grant and the total for the year. This allows us to monitor the grant funds closely. The information is shared with the board of dir...

The Director of Finance created a new tracking spreadsheet to complete each month during the month-end process. This spreadsheet shows the monthly expenses for each grant and the total for the year. This allows us to monitor the grant funds closely. The information is shared with the board of directors in their financial statement reports

View Audit 352262

Finding 553643 (2024-002)

Significant Deficiency 2024

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Managements R...

Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Managements Response and Actions Planned: The Companys management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 352225

Finding 553642 (2024-001)

Significant Deficiency 2024

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties

Recommendation: While we recognize the Company’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportunities to improve segregation of ...

Recommendation: While we recognize the Company’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements. Management’s Response and Actions Planned: The Company’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: 1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. 2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. Monitors the effectiveness of the above actions and makes changes as considered appropriate.

View Audit 352225

Finding 553636 (2024-002)

Significant Deficiency 2024

Anna Marie's Alliance

MN

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318 § 200.326

SIGNIFICANT DEFICIENCY 2024-002 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: The Organization should continue to apply its current procurement policy to new and existing vendors to ensure proper documentation is retained in accordance with said procurement policy and SA UG...

SIGNIFICANT DEFICIENCY 2024-002 Crime Victim Assistance -Assistance Listing No. 16.575 Recommendation: The Organization should continue to apply its current procurement policy to new and existing vendors to ensure proper documentation is retained in accordance with said procurement policy and SA UG. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will apply its current procurement policy to new and existing vendors in order to comply with applicable procurement requirements. 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

View Audit 352209

Finding 553616 (2024-001)

Significant Deficiency 2024

Town of Evansville

WY

Internal Control / Segregation of Duties

This letter is in response to finding 2024-001 Federal Awards2024-001 Preparation of the Financial Statements. We have separated duties to the largest extent as possible and have implemented compensating controls to monitor the accounting activities. Candace Machado Mayor Town of Evansville, Wyomin...

This letter is in response to finding 2024-001 Federal Awards2024-001 Preparation of the Financial Statements. We have separated duties to the largest extent as possible and have implemented compensating controls to monitor the accounting activities. Candace Machado Mayor Town of Evansville, Wyoming

View Audit 352197

Finding 553613 (2024-001)

Material Weakness 2024

Des Moines Area Metropolitan Planning Organization

IA

Reporting Internal Control / Segregation of Duties

The corrective action plan was documented in our response to the auditor’s comment. See the Schedule of Findings and Questioned Costs.

View Audit 352194

Finding 553598 (2024-001)

Material Weakness 2024

The Housing Company and Subsidiaries

ID

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: Federal Financial Assistance Listing 14.195 Program Name: Section 8 Project-Based Cluster – Project Based Rental Assistance (PBRA) – Section 8 Housing Assistance Payment...

Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: Federal Financial Assistance Listing 14.195 Program Name: Section 8 Project-Based Cluster – Project Based Rental Assistance (PBRA) – Section 8 Housing Assistance Payment Program Finding Summary: Material Weakness in internal control over compliance was found in relation to owner’s performance of housing quality inspections. Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. The cause was turnover at the property management level and incomplete monitoring controls. Corrective Action Plan: The Housing Company will enhance its inspection process to ensure annual inspections are completed and reported for all properties. The plan includes the following steps: 1. Regional Managers will collect inspection data and enter it into a centralized tracking system. 2. The Operations Manager and/or Director of The Housing Company will review the tracker semi-annually to verify completeness. 3. Any incomplete inspections will be promptly identified and addressed to maintain annual inspection compliance. 4. The centralized tracker will be stored in an easily accessible location for authorized personnel. 5. Follow-up actions will be taken to complete any outstanding inspections in a timely manner. Responsible Individual: Erin Anderson, Director Anticipated Completion Date: Immediately – March 27, 2025. Very truly yours, Erin Anderson Director The Housing Company

View Audit 352192

Finding 553586 (2024-002)

Significant Deficiency 2024

County of Jones, Nc

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

Name of contact person: Melissa Labra, Income Maintenance Administrator II Case workers will receive additional training on countable/non-countable resources. Workers will be reminded of the procedures and policies that should be followed at time of application and recertification processes. Superv...

Name of contact person: Melissa Labra, Income Maintenance Administrator II Case workers will receive additional training on countable/non-countable resources. Workers will be reminded of the procedures and policies that should be followed at time of application and recertification processes. Supervisors will conduct second party reviews on applications and recertification’s to determine that proper policies and procedures are being followed. Workers will be retrained on NCFAST evidence for resources to ensure procedures are being followed for evidence on dashboard to match the supporting documentation used as verifications. Supervisors will review cases to verify that evidence in NC FAST and supporting documentation match. Proposed Completion Date: January 31, 2026

View Audit 352178 Questioned Costs: $1

Finding 553572 (2024-007)

Significant Deficiency 2024

City of South Portland, Maine

ME

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management’s Response/Corrective Action Plan: The Director and Operations Manager abruptly left in spring of 2024 and the City contracted with Greater Portland Metro to run the service until we could determine next steps. The City Council approved joining Greater Portland Metro in September 2024, e...

Management’s Response/Corrective Action Plan: The Director and Operations Manager abruptly left in spring of 2024 and the City contracted with Greater Portland Metro to run the service until we could determine next steps. The City Council approved joining Greater Portland Metro in September 2024, effective January 2025. The City no longer has a bus service.

View Audit 352169

Finding 553486 (2024-004)

None 2024

University of Southern California

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.403

Management’s Views and Corrective Action Plan Management response to finding 2024-004: Review over cost transfers of subrecipient expenditures Cluster Name: Research and Development Federal Awarding Agency: Various Award Name: Various Award Number: Various Award Years: Various Assistance Listing T...

Management’s Views and Corrective Action Plan Management response to finding 2024-004: Review over cost transfers of subrecipient expenditures Cluster Name: Research and Development Federal Awarding Agency: Various Award Name: Various Award Number: Various Award Years: Various Assistance Listing Title: Various Assistance Listing Number: Various Pass-through entities: Various As described in Finding 2024-004, and as a result of improper training related to the implementation of the university’s new financial system in FY22, the university lacked adequate controls to identify the proper application of indirect costs as it relates to subrecipient expenses when using the cost transfer process to make corrections. Additionally, the university failed to properly apply its policy for the classification of subawards versus direct expenditures. As such, while cost transfers are a small percentage of overall transfer activity, an update to training materials will be made by June 2025 to educate cost transfer initiators on the proper method to use for this subset of subrecipient expenditures. Since February 2025, the Sponsor Projects Accounting (SPA) representative responsible for central office review of cost transfers now reviews to ensure that all intended grant related attributes are in effect before approving any subrecipient cost transfers. Additionally, as of February 2025, the university reinforced its policy regarding the classification of subawards versus direct expenditures with both the Procurement department and the SPA staff to ensure the proper expenditure classification is set up during the onboarding process of a contractor. The SPA team has completed its analysis and review of all previous subrecipient cost transfers to verify and correct the improper application of indirect cost limits and expenditure classifications. As of March 2025, all subrecipient cost transfer errors have been identified and corrected, resulting in questioned costs of approximately $587,000. Separately, this resulted in an under-recovery of $306,000 of indirect costs that were not charged to the original award. As all awards impacted are still open and active, the correcting expenditure adjustments were applied to the awards impacted that will affect future draw downs. Contact Person: Cindy Lee, Director, Sponsored Projects Accounting, cmlee@usc.edu

View Audit 352166

Finding 553481 (2024-003)

Significant Deficiency 2024

Paine College

GA

Significant Deficiency Internal Control / Segregation of Duties

"Finding 2024-003 – U. S. Department of Education (USDE), TRIO Programs (significant deficiency): Information on the federal programs – Upward Bound, FAL No. 84.047A, June 30, 2024; Student Support Services, FAL No. 84.042A, June 30, 2024 Criteria – Federal regulations regarding program requirements...

"Finding 2024-003 – U. S. Department of Education (USDE), TRIO Programs (significant deficiency): Information on the federal programs – Upward Bound, FAL No. 84.047A, June 30, 2024; Student Support Services, FAL No. 84.042A, June 30, 2024 Criteria – Federal regulations regarding program requirements. 34-CFR 645.21 Condition – Non-compliances were noted as more fully described in the context below. Context – The College did not meet the two-thirds requirement for the Upward Bound Program. Per federal regulations, not less than two-thirds of the College's program participants will be lowincome individuals who are potential first-generation college students. Cause – Administrative oversight. Effect – The College’s participation in the Title III and TRIO Programs could be subject to USDE sanctions as applicable. Repeat Finding – Yes. Auditor’s Recommendation – We recommend the College monitor participation for the program to assure all requirements are met. View of Responsible Officials – Prior to the start of the Upward Bound FY2024 (September 1, 2024 - August 31, 2025), there was communication between the Program Director and her USDOE Program Officer regarding the current number of participants being served and the number of low-income & first-generation participants (2/3 requirement) as of August 2024. The Program Director explained that recruitment continues to be a challenge stemming from the Covid-19 pandemic, constant changes/turnover in target school personnel, and low student engagement. The monthly plan to increase participant numbers was shared with and approved by the Program Officer. With this, a Continuation Award was granted on September 5, 2024, without any reduction in funds or stipulations to allow the Program to continue to operate and serve students. Program Staff continue to work hard to increase the number of participants, which directly impacts the 2/3 requirement. Please note that decreased student engagement is a nationwide issue in TRIO.

View Audit 352163

Finding 553472 (2024-014)

Significant Deficiency 2024

The Howard University

DC

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Name of Responsible Individual: Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: Due to the ongoing U S Department of Transportation investigation, the awarded grants cost share is on hold. Once the investigation is concluded, Howard University will meet t...

Name of Responsible Individual: Brenda Willis, Senior Executive Director of Financial Grants & Contracts Corrective Action: Due to the ongoing U S Department of Transportation investigation, the awarded grants cost share is on hold. Once the investigation is concluded, Howard University will meet the cost share obligations and requirements. Anticipated Completion Date: December 31, 2025

View Audit 352153

Finding 553469 (2024-002)

Material Weakness 2024

The Howard University

DC

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

Name of Responsible Individual: Rawle Howard, Assistant Vice President, Procurement Corrective Action: Accounts Payable (AP) will create a Corrective Action plan to include the following. 1. The process to review Payment Request Forms (“PRFs”), used for payment to vendors that do not require the u...

Name of Responsible Individual: Rawle Howard, Assistant Vice President, Procurement Corrective Action: Accounts Payable (AP) will create a Corrective Action plan to include the following. 1. The process to review Payment Request Forms (“PRFs”), used for payment to vendors that do not require the use of a purchase order, will be improved by requiring the review of supporting documents to ensure expenses are allowable by the newly established Sponsored Program Office (SPO) post award team. This team will thoroughly review supporting documents to ensure expenses are allowable, allocable, and reasonable according to University policies and grant terms. PRFs will be reviewed by SPO and Grants and Contracts Accounting (GCA) and will serve as the key control point before transactions are forwarded to accounting to post to sponsored awards. 2. AP is working with Enterprise Technology Services (ETS) to modify the Workday Ad Hoc Business process to require additional review by PI, SPO, and GCA before payments can be issued. Each approval role will receive guidance regarding 3. AP will collaborate with SPO and GCA to issue communications and provide training to all PIs, SPO, GCA, and AP personnel. Anticipated Completion Date: December 31, 2025

View Audit 352153 Questioned Costs: $1

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 552703 (2024-012)

Significant Deficiency 2024

The Howard University

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.430

Name of Responsible Individual: Marchon Jackson, Associate Vice President for Research, Brenda Willis, Senior Executive Director of Financial Grants & Contracts, Jaquion Gholston, Assistant Vice President for Post-Award and UARC Operations Corrective Action: A new office is being developed to addres...

Name of Responsible Individual: Marchon Jackson, Associate Vice President for Research, Brenda Willis, Senior Executive Director of Financial Grants & Contracts, Jaquion Gholston, Assistant Vice President for Post-Award and UARC Operations Corrective Action: A new office is being developed to address the timeliness of the personnel payment request forms. In Phase I, CRAs will be assigned to high-volume research colleges to provide support for costing allocations. Phase 2 will encompass existing departmental administrators who will gradually transition into more centralized research workflows supported by CRAs. A shared services model for the remaining colleges is planned for FY26. Quarterly checklist and updates outlining cost allocation statuses will be completed with Deans and Associate Deans to determine the process needed to complete cost allocations timely. Anticipated Completion Date: July 1, 2025

View Audit 352153

Finding 552320 (2024-011)

Significant Deficiency 2024

The Howard University

DC

Internal Control / Segregation of Duties Special Tests & Provisions Period of Performance

Name of Responsible Individual: Marchon Jackson, Associate Vice President for Research; Robert Clark, Chief Audit & Compliance Officer Corrective Action: Awards between the University and federal sponsors, publications (including conference presentations, promotional material, agendas, and internet...

Name of Responsible Individual: Marchon Jackson, Associate Vice President for Research; Robert Clark, Chief Audit & Compliance Officer Corrective Action: Awards between the University and federal sponsors, publications (including conference presentations, promotional material, agendas, and internet sites) that result from federal grant support must include an acknowledgment of support and a disclaimer that the contents are the authors' responsibility. The University is revising internal procedures and internal controls to promote compliance with federal agreements by including the required acknowledgments and disclaimers in all relevant publications. During the Award Kickoff Meetings award, specific requirements for acknowledgment of support and a disclaimer terms and conditions will be reviewed with the Principal Investigator. Sponsored Programs Office Pre-Award and University Compliance will be responsible for quarterly random spot checks of publications. Anticipated Completion Date: June 30, 2025

View Audit 352153

Finding 551937 (2024-010)

Significant Deficiency 2024

The Howard University

DC

Equipment & Real Property Management Internal Control / Segregation of Duties

Name of Responsible Individual: Rawle Howard, Assistant Vice President, Procurement Corrective Action: The Office of Procurement and Contracting (OPC) will create a Corrective Action plan to include the following. 1. Updating the following policies: • Asset Capitalization Policy • Sponsored Progra...

Name of Responsible Individual: Rawle Howard, Assistant Vice President, Procurement Corrective Action: The Office of Procurement and Contracting (OPC) will create a Corrective Action plan to include the following. 1. Updating the following policies: • Asset Capitalization Policy • Sponsored Program Equipment Management Policy 2. Train all Principal Investigators (PIs), OPC staff, Sponsored Programs Office (SPO), and Grants and Contracts Accounting (GCA) personnel on all policies and equipment management protocols 3. OPC worked with Enterprise Technology Services (ETS) to require management review of all assets processed before the receipt is completed in Workday 4. Implement an asset management platform to track assets throughout the organization 5. Require intermittent inventory by PIs to confirm assets are available and in use 6. In conjunction with GCA, OPC is reconciling inventory to the Workday system and ensuring all assets are appropriately tagged. On a quarterly basis, GCA forwards a report to OPC that are missing a tag number in the system. OPC must then track down each item on the list and either tag the item or update the asset in the system with the tag number." 7. OPC will collaborate with the Sponsored Programs Office (SPO), GCA, and the Controller’s Office to issue communications and provide training to all affected personnel. Anticipated Completion Date: December 31, 2025

View Audit 352153

Corrective Action Plans

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