Corrective Action Plans

Finding 572325 (2023-058)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Special Tests & Provisions Eligibility Material Weakness

VIEWS OF RESPONSIBLE OFFICIALS ADSEF will assess and develop, together with program directors and program specialists, retraining sessions aimed at technical staff and supervisors. Through its Office of Technology and Information, ADSEF used to send the BENDEX list to the regional offices. This proc...

VIEWS OF RESPONSIBLE OFFICIALS ADSEF will assess and develop, together with program directors and program specialists, retraining sessions aimed at technical staff and supervisors. Through its Office of Technology and Information, ADSEF used to send the BENDEX list to the regional offices. This process was discontinued as of November 2022, when the collaborative agreement with Social Security expired. The SWICA list continues to be processed monthly across all the regions covered by ADSEF. IMPLEMENTATION DATE December 2025 RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572324 (2023-057)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Reporting Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

VIEWS OF RESPONSIBLE OFFICIALS According to the audit recommendation, it is requested that a written process for reconciling EBT Reconciliation Reports be implemented and developed. Additionally, it is recommended that staff be trained in this matter. The Finance Division will be preparing a task fo...

VIEWS OF RESPONSIBLE OFFICIALS According to the audit recommendation, it is requested that a written process for reconciling EBT Reconciliation Reports be implemented and developed. Additionally, it is recommended that staff be trained in this matter. The Finance Division will be preparing a task force to assign roles, provide training, and develop a protocol to improve processes and ensure that EBT Reports are reconciled. Manuals will be amended to establish a clearer written procedure. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572322 (2023-056)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.328 § 200.329

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and ...

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and written processes will be issued to expedite the information requests and ensure their rapid submission. This will be in accordance with both state and federal regulations. Once the agreements are finalized, they will be submitted to the auditing firm. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572319 (2023-054)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303 § 200.305 § 200.328 § 200.334

VIEWS OF RESPONSIBLE OFFICIALS Review the accounting system to ensure consistency with SF– 425 reporting. Establish a protocol for the review and approval of financial reports. Designate a financial compliance officer to validate reports prior to submission. IMPLEMENTATION DATE During Fiscal Year 20...

VIEWS OF RESPONSIBLE OFFICIALS Review the accounting system to ensure consistency with SF– 425 reporting. Establish a protocol for the review and approval of financial reports. Designate a financial compliance officer to validate reports prior to submission. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Families and Children (ADFAN, by the Spanish Acronym)

View Audit 363366

Finding 572318 (2023-053)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

VIEWS OF RESPONSIBLE OFFICIALS Draft and approve eligibility criteria in accordance with federal reporting requirements. Implement monthly reconciliations between TANF and internal records. Establish a report review committee with designated personnel. It’s important to note that administrative expe...

VIEWS OF RESPONSIBLE OFFICIALS Draft and approve eligibility criteria in accordance with federal reporting requirements. Implement monthly reconciliations between TANF and internal records. Establish a report review committee with designated personnel. It’s important to note that administrative expenses are listed under Letter F of the Family Preservation program. Other expenses that could be considered administrative under different letters—such as materials, payroll, etc.—are related to direct services, since the employees being paid under these accounts are social workers and the materials are used for activities that are part of the direct service. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Families and Children (ADFAN, by the Spanish Acronym)

View Audit 363366

Finding 572317 (2023-052)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.305 § 200.334 § 200.335 § 200.336

VIEWS OF RESPONSIBLE OFFICIALS ADSEF has controls and procedural manuals related to data collection. As part of the digitization project process, ADSEF seeks to standardize procedures and ensure the organization and proper location of documents within the files. Annexes IMPLEMENTATION DATE Up to Dat...

VIEWS OF RESPONSIBLE OFFICIALS ADSEF has controls and procedural manuals related to data collection. As part of the digitization project process, ADSEF seeks to standardize procedures and ensure the organization and proper location of documents within the files. Annexes IMPLEMENTATION DATE Up to Date RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym) AUDITORS’ COMMENT ADSEF did not provide us with a manual describing the data collection process as requested during the auditing procedures. An unsigned and undated Manual was attached to the Corrective Action Plan. Also, ADSEF was required to provide us with the corresponding participant worksheet appendix and the physical file to corroborate the information included in the report. ADSEF provided us with evidence of the hand-completed forms; however, we were not provided with the physical files to validate the information included in each document. This represents a scope limitation.

View Audit 363366

Finding 572316 (2023-051)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.328 § 200.329

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and ...

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and written processes will be issued to expedite the information requests and ensure their rapid submission. This will be in accordance with both state and federal regulations. Once the agreements are finalized, they will be submitted to the auditing firm. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572311 (2023-049)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303 § 200.305 § 200.334 § 200.335

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and ...

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and written processes will be issued to expedite the information requests and ensure their rapid submission. This will be in accordance with both state and federal regulations. Once the agreements are finalized, they will be submitted to the auditing firm. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572263 (2023-046)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.305 § 200.328 § 200.329

VIEWS OF RESPONSIBLE OFFICIALS We wish to clarify that the Puerto Rico Department of the Family does not maintain a standalone accounting system but rather records all financial transactions directly in the Puerto Rico Integrated Financial Accounting System (PRIFAS), the centralized accounting platf...

VIEWS OF RESPONSIBLE OFFICIALS We wish to clarify that the Puerto Rico Department of the Family does not maintain a standalone accounting system but rather records all financial transactions directly in the Puerto Rico Integrated Financial Accounting System (PRIFAS), the centralized accounting platform hosted by the Puerto Rico Treasury Department. Consequently, it is not necessary for PRDF to “update its accounting practices” or “implement” a new financial management system, since PRIFAS already provides a comprehensive and reporting framework that meets state and local agreement requirements. However, it is important to mention that the Certified Fiscal Plan for 2024, certified by the Financial Oversight and Management Board (FOMB), in Section 3.1.7.5, explicitly prioritizes the implementation of an enterprise resource planning (ERP) system to further centralize and streamline financial management across Commonwealth agencies. Once deployed, this ERP will enhance financial transparency, unify budgeting and procurement processes, support real-time transaction recording, and deliver centralized reporting consistent with public sector accounting standards, thereby addressing the core objectives of this finding. IMPLEMENTATION DATE Awaiting system implementation. RESPONSIBLE PERSON Office of the Secretariat and Administrations

View Audit 363366

Finding 572249 (2023-037)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Questioned Costs Allowable Costs / Cost Principles Eligibility

VIEWS OF RESPONSIBLE OFFICIALS Establish a peer or supervisory review process for a percentage of eligibility determinations prior to final approval and implement a common error log to identify areas requiring further training or adjustment of procedures. IMPLEMENTATION DATE During Fiscal Year 2025-...

VIEWS OF RESPONSIBLE OFFICIALS Establish a peer or supervisory review process for a percentage of eligibility determinations prior to final approval and implement a common error log to identify areas requiring further training or adjustment of procedures. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Sidnia Vélez, Child Care Program Administration for the Care and Comprehensive Development of Children (ACUDEN, by its Spanish Acronym)

View Audit 363366 Questioned Costs: $1

Finding 572246 (2023-035)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305

VIEWS OF RESPONSIBLE OFFICIALS Based on the audit report submitted, it is recommended that the Cash Management Section Procedures Manual be amended, and that the segregation of employee duties be identified. To this end, work has begun on reading and amending the Manual. It will be updated consideri...

VIEWS OF RESPONSIBLE OFFICIALS Based on the audit report submitted, it is recommended that the Cash Management Section Procedures Manual be amended, and that the segregation of employee duties be identified. To this end, work has begun on reading and amending the Manual. It will be updated considering both state and federal regulations. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572243 (2023-034)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.302 § 200.305 § 200.334 § 200.335 § 200.336

VIEWS OF RESPONSIBLE OFFICIALS In Process Develop an operational procedures manual for each program under Uniform Guidance. Include flow outlining key processes. Assign personnel responsible for each function and establish periodic review mechanisms. IMPLEMENTATION DATE During Fiscal Year 2025-2026....

VIEWS OF RESPONSIBLE OFFICIALS In Process Develop an operational procedures manual for each program under Uniform Guidance. Include flow outlining key processes. Assign personnel responsible for each function and establish periodic review mechanisms. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Families and Children (ADFAN, by the Spanish Acronym)

View Audit 363366

Finding 572232 (2023-029)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.305 § 200.328 § 200.329 § 200.334

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and ...

VIEWS OF RESPONSIBLE OFFICIALS It is recommended, among other things, to establish internal controls that provide certainty, effective monitoring, data validation, and accountability for those employees who execute the reporting processes. To this end, the personnel responsible will be convened and written processes will be issued to expedite the information requests and ensure their rapid submission. This will be in accordance with both state and federal regulations. Once the agreements are finalized, they will be submitted to the auditing firm. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572221 (2023-004)

Significant Deficiency 2023

Galveston County Health District

TX

Cash Management Internal Control / Segregation of Duties

Planned Corrective Action: We will ensure that all drawdown is supported by data directly from the financial system. We will also develop a drawdown checklist with approval workflow to ensure that there is adequate review and approval over the monthly drawdowns. Name of Contact Person: Ruth Cable, C...

Planned Corrective Action: We will ensure that all drawdown is supported by data directly from the financial system. We will also develop a drawdown checklist with approval workflow to ensure that there is adequate review and approval over the monthly drawdowns. Name of Contact Person: Ruth Cable, CFO Anticipated completion date: September 30, 2025

View Audit 363352

Finding 572217 (2023-003)

Significant Deficiency 2023

Galveston County Health District

TX

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Planned Corrective Action: We will develop internal reports to align with UDS reporting requirements. We will also create a reconciliation log to track changes and justifications. We will assign an individual to oversee data integrity and submission. Name of Contact Person: Ruth Cable, CFO, Lane Bak...

Planned Corrective Action: We will develop internal reports to align with UDS reporting requirements. We will also create a reconciliation log to track changes and justifications. We will assign an individual to oversee data integrity and submission. Name of Contact Person: Ruth Cable, CFO, Lane Baker, COO, and Tomiko Fisher, COO Anticipated completion date: October 31, 2025

View Audit 363352

Finding 572213 (2023-002)

Material Weakness 2023

Galveston County Health District

TX

Eligibility Internal Control / Segregation of Duties

Planned Corrective Action: We have reviewed all billing codes and overrides and research ways to automate controls to apply sliding fee discounts consistently. The error was primarily due to COVID test cost CPT 87635 that was covered by the grants which was wet to ignore the slide. After the grants ...

Planned Corrective Action: We have reviewed all billing codes and overrides and research ways to automate controls to apply sliding fee discounts consistently. The error was primarily due to COVID test cost CPT 87635 that was covered by the grants which was wet to ignore the slide. After the grants were closed no one managed this properly as the full charge was being charged to the patient. We performed internal reviews of billing for compliance. Reports were run identifying these patients and we applied the appropriate discount that was applied on a sliding discount at the time of service. NexGen is set to apply sliding fee discounts automatically based on file maintenance setting and patient chart setting. All CPT Codes that are set to slide fees are exempt under special programs and are being managed at the beginning and ending of these programs. Name of Contact Person: Ruth Cable, CFO and Lane Baker, COO Anticipated completion date: September 30, 2025 Managements Response: The District has reviewed the Independent Auditor’s recommendation. The District’s leadership is committed to developing processes to ensure all compliance requirements are met.

View Audit 363352

Finding 572167 (2023-001)

Significant Deficiency 2023

Town of Needham

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Re: 2023-001 Improve Internal Controls over Reporting This letter is in response to the above referenced finding in the FY2023 Single Audit. The Town acknowledges the lateness of the filing of the report for FY2023, which was due to a misunderstanding as to the requirements on the use of ARPA fund...

Re: 2023-001 Improve Internal Controls over Reporting This letter is in response to the above referenced finding in the FY2023 Single Audit. The Town acknowledges the lateness of the filing of the report for FY2023, which was due to a misunderstanding as to the requirements on the use of ARPA funds that were considered as the standard allowance for revenue loss. Similarly, a reporting delay also happened for FY2024. We have taken action to ensure the issue does not reoccur.

View Audit 363280

Finding 572057 (2023-003)

Significant Deficiency 2023

Waikiki Health

HI

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2023.003 - Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken I will work directl...

Finding 2023.003 - Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken I will work directly with the Director of Clinical Operations, Kei Wee, to conduct a comprehensive review of the Center's existing sliding fee scale policy to ensure alignment with federal guidelines and best practices, clarifying documentation requirements, including acceptable forms of income verification and definition of family size. The Clinical Operations Director, Kei Wee, will develop and implement a step-by-step standard operating procedure (SOP) for staff to consistently assess and apply sliding fee discounts. The SOP will include clear instructions for verifying documentation, calculating discount eligibility, and recording determinations in the patient's record. The Clinical Operations Director, Kei Wee's management team, will conduct monthly spot audits of a sample of sliding fee files to verify correct application and documentation. The managers will report the findings to management for corrective follow-up and provide training for registration/front-desk staff and billing personnel on the updated policy and procedures as needed.

View Audit 363175

Finding 571853 (2023-003)

Significant Deficiency 2023

Great Lakes Recovery Centers, Inc.

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

GLRC is currently experiencing a delay in completion of their required audit which is causing us to miss filing to the single audit clearinghouse by June 30, 2025. We will be out of compliance for the 2024 audit but will be cathing up for meeting the June 2026 deadline for the 2025 audit. GLRC will ...

GLRC is currently experiencing a delay in completion of their required audit which is causing us to miss filing to the single audit clearinghouse by June 30, 2025. We will be out of compliance for the 2024 audit but will be cathing up for meeting the June 2026 deadline for the 2025 audit. GLRC will be engaging a new audit firm for the upcoming fiscal year. Person(s) Responsible: Tracy Busse and Greg Toutant Timing for Implementation: GLRC expects to be caught up for June 30, 2026

View Audit 362889

Finding 571733 (2023-005)

Material Weakness 2023

Helena Indian Alliance

MT

Internal Control / Segregation of Duties

Finding 2023-005: Restricted Net Assets Restatement - Recommendation: We recommend implementing enhanced controls to ensure all donor and grant agreements are reviewed for restrictions upon receipt and at year-end. Restricted net asset balances should be reconciled regularly to ensure accurate finan...

Finding 2023-005: Restricted Net Assets Restatement - Recommendation: We recommend implementing enhanced controls to ensure all donor and grant agreements are reviewed for restrictions upon receipt and at year-end. Restricted net asset balances should be reconciled regularly to ensure accurate financial reporting. Management’s Response: We agree with the recommendation. Management will implement enhanced controls to ensure all donor and grant agreements are reviewed for restrictions both upon receipt and as part of the year-end close process. In addition, restricted net asset balances will be reviewed and reconciled on a regular basis to ensure accurate classification and financial reporting in accordance with donor intent and applicable accounting standards.

View Audit 362739

Finding 571732 (2023-004)

Significant Deficiency 2023

Helena Indian Alliance

MT

Reporting Internal Control / Segregation of Duties

Finding 2023-004: Late Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse - Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the aud...

Finding 2023-004: Late Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse - Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: We agree with the recommendation. Management will implement procedures to ensure accounting records and supporting documentation are finalized in a timely manner and made available to the auditors early in the audit process. This includes establishing internal deadlines for closing the books, preparing audit schedules, and coordinating with relevant departments to allow sufficient time for audit completion prior to the statutory deadline.

View Audit 362739

Finding 571680 (2023-002)

Significant Deficiency 2023

City of Bloomington

IN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

FINDING 2023-002 Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Sign...

FINDING 2023-002 Information on the federal program: Federal Agency: Department of the Treasury Pass-Through Entity: N/A – Direct Grant Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Findings: Significant Deficiency Condition: City of Bloomington completed quarterly reporting in a timely manner substantiated by the City’s expenditure detail. However, management could not differentiate between subrecipients and standard vendor purchases. Context: During our testing procedures over CSLFRF reporting, we noted that segregation of duties is not present in the Federal reporting process. The Deputy Controller prepared and submitted the reports without a secondary review taking place. As a result, the City did not report expenditures for the grant that were consistent with the expenditures reported on the SEFA and could not properly identify subrecipient expenditures. Views of Responsible Officials and Planned Corrective Actions: Management will develop an internal controls process to ensure that there’s segregation of duties within the reporting process for federal programs. Responsible party and timeline for completion: The City’s Controller will oversee the implementation of the corrective action plan, which will be implemented starting during calendar year 2025.

View Audit 362617

Finding 571612 (2023-005)

Material Weakness 2023

Children's Defense Fund

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.512

Finding 2023-005 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages...

Finding 2023-005 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will enhance its internal processes and staffing to ensure the timely submission of future Single Audit Reporting Packages. In January 2025, CDF hired an Outsourced Grant Manager dedicated to overseeing federal grant management, including the coordination and timely submission of all required audit and reporting packages. Key actions include:  Establishing and maintaining a robust timeline for audit activities, closely collaborating with both the accounting team and external auditors to guarantee adherence to submission deadlines.  Implementing a cross-training program within the accounting and compliance departments to mitigate the risk of disruption due to staff turnover, ensuring multiple staff members are proficient in handling audit-related tasks.  Scheduling regular internal audits and compliance checks to proactively identify and address potential issues well in advance of filing deadlines. Anticipated Completion Date: December 31, 2025.

View Audit 362526

Finding 571611 (2023-004)

Material Weakness 2023

Children's Defense Fund

DC

Reporting Material Weakness Internal Control / Segregation of Duties

Finding 2023-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requiremen...

Finding 2023-004 Name of Responsible Individual: Carolina Liriano, Grant Manager; Holly Forester, Controller; Sheri Brady, VP and Chief Program Officer Corrective Action: CDF will conduct a thorough review and update of its reporting policies and procedures to ensure alignment with the requirements of Federal Awards. In January 2025, CDF hired an Outsourced Grant Manager responsible for overseeing the preparation, review, and submission of all grant-related reports. Key actions include:  Ensuring compliance with GAAP and federal regulations for timely and accurate submission of quarterly financial and progress reports.  Coordinating with relevant departments, managing grant accounting processing system submissions, and acting as the primary point of contact for grantor agencies regarding reporting matters.  Conducting mandatory training sessions for existing staff on the updated reporting procedures and compliance with federal requirements, with detailed instructions on Financial Reporting Forms emphasizing accuracy and timeliness.  Implementing a tracking system to monitor deadlines and the submission status of all required reports.  Scheduling regular internal audits to verify adherence to these reporting protocols and identify potential gaps in compliance. Anticipated Completion Date: December 31, 2025.

View Audit 362526

Finding 571537 (2023-001)

Significant Deficiency 2023

Town of Ashland

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Audit Finding Reference: 2023-001 - Improve Controls and Documentation over Reporting Process Planned Corrective Action: The Town acknowledges the discrepancy noted in the audit finding regarding the timing and documentation of expenditures included in the P&E Annual Report for the ARPA grant. We a...

Audit Finding Reference: 2023-001 - Improve Controls and Documentation over Reporting Process Planned Corrective Action: The Town acknowledges the discrepancy noted in the audit finding regarding the timing and documentation of expenditures included in the P&E Annual Report for the ARPA grant. We appreciate the opportunity to address this issue and confirm that we will implement improvements to strengthen our reporting process. Moving forward, the Town will utilize the MUNIS accounting system more effectively to ensure all expenditures are properly recorded and reported within the appropriate reporting periods. In addition, internal procedures will be reviewed and updated to reinforce timely data entry and review of grant-related transactions. Responsible staff have been made aware of the finding, and steps will be taken to ensure compliance with federal reporting requirements. Planned Implementation Date of Corrective Action: May 2025 Persion Resonsible for Corrective Action: Stephanie Pemberton, Town Accountant Please consider this the Town's official corrective action response to be included in the final audit report.

View Audit 362492

Corrective Action Plans

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