Corrective Action Plans

Finding 569271 (2024-013)

Significant Deficiency 2024

DC

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303

The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • Correcting the Issue - R2T4 Funds have been returned in COD as of 06/03/25 for sample selection #15 of the R2T4 sample. • Reporting the Down...

The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • Correcting the Issue - R2T4 Funds have been returned in COD as of 06/03/25 for sample selection #15 of the R2T4 sample. • Reporting the Downward Adjustment to update COD - R2T4 Funds have been returned in COD as of 06/03/25 for sample selection #15. • Review all official and unofficial R2T4s - We will now pivot to ensure that all R2T4 files are reviewed as opposed to only a random selection. Also, we will now begin to send email notifications to both loan and Pell reporting individuals. Additionally, calendars for all involved staff members will be updated to reflect the regulatory requirements for returning Title IV funds. Wayne Montgomery, Director of Financial Aid Contact: Katrina Johnson, Compliance Officer Estimated Completion Date: June 3, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569270 (2024-012)

Significant Deficiency 2024

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303

The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Bursar or designee shall run a report daily of all Title IV disbursements that occurred on the prior business day. • The Bursar or design...

The University of the District of Columbia (UDC) agrees with the conditions and recommendations of this finding. Action plan steps include the following: • The Bursar or designee shall run a report daily of all Title IV disbursements that occurred on the prior business day. • The Bursar or designee will run the SA Registration Review report for the terms shown on the disbursement report above and select students who had a Title IV disbursement based upon the report above. • The students with the disbursements shall be reviewed in addition to any other student shown having a Title IV Credit balance to determine if a non-refunded Title IV credit balance exist. • Where a non-refunded Title IV credit balance exist, the student shall be included in the list of refunds named Refund Review Report dd/mm/yyyy to be processed following the institution refund process for Title IV Credit Balances. • At the end of the day, the Bursar or designee shall generate a report showing the refunds entered in the SIS for that day and confirm all previously identified Title IV refunds credit balance refunds were completed and attach said report to the refund review report and save in a designated folder. • The Bursar or designee will complete the batch release process daily to allow refund entered on student records to be transmitted to AP following institutional process. • On the AP check run date, the Bursar or designee shall review the check run notification from AP to confirm all refunds entered in SIS since last check run date have been processed successfully. Contact: Stephen Toppin, Bursar Estimated Completion Date: June 8, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569267 (2024-009)

Material Weakness 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of rent per the CPF guidance. DMPED’s current grant procedures include a legal review and analysis by its Office of General Counsel (OGC) to determine a...

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of rent per the CPF guidance. DMPED’s current grant procedures include a legal review and analysis by its Office of General Counsel (OGC) to determine activities that are allowed or unallowed and allowable costs/cost principles to ensure only allowable expenses are charged to federal programs as required under 2 CFR Section 200.403. Before DMPED approved the payment of rent for the Whitman-Walker Saint Elizabeth’s Expansion project, DMPED OGC had conducted legal analysis and determined that payment of rent qualifies as an allowable cost. DMPED had also received Treasury approval the summer prior (July 2024) for ancillary costs needed to operationalize the capital asset. As part of its Corrective Action Plan, DMPED will commit to seeking expressed approval from the awarding Federal agency in cases where the project guidance may be unclear and where DMPED OGC has interpreted the guidance, in order to validate DMPED’s interpretation. As a result, DMPED will take the following steps outlined below: 1. Evaluate its procedures in identifying Activities Allowed or Unallowed and Allowable Costs/Cost Principles to ensure only expressly allowable expenses are charged to the program as required under 2CFR Section 200.403. Estimated Completion Date: July 6, 2025 2. Add internal controls and policies that include clearer protocols around seeking awarding Federal Agency approval in cases where DMPED OGC has interpreted the guidance, in order to validate DMPED’s interpretation of generalized categorical guidance. Estimated Completion Date: August 6, 2025 Contact: Darya Razavi, Program Manager, Office of the Deputy Mayor for Planning and Economic Development See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569263 (2024-005)

Significant Deficiency 2024

Government of the District of Columbia

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.406

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to...

The Department of Housing and Community Development (DHCD) concurs with the findings. DHCD will review and pursue repayment from these expenditures. DHCD is completing a comprehensive fiscal review of expenditures. DHCD will pursue repayment of any credits or overpayments. DHCD expects all funds to be dispersed in fiscal year 2025 and DHCD will follow its internal control policies in accordance with 2 CFR Section 200.303. Contact: Kelly Ann Morrow, Housing Compliance Officer Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834 Questioned Costs: $1

Finding 569255 (2024-003)

Material Weakness 2024

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. The process to manage card distribution is manual, utilizing paper forms. UPO is evaluating the current policy and procedures to identify areas for i...

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. The process to manage card distribution is manual, utilizing paper forms. UPO is evaluating the current policy and procedures to identify areas for improvement, including additional validation steps. Any updates to the policy and procedures will be documented in the EBT Program Manual and shared with the District. Employees will be held accountable for their performance in following the policy and procedures as documented in the EBT Program Manual. The Quarterly UPO internal audits, and the Quarterly Regis audits will continue to assist in identifying areas for improvement. The EBT Manager and Supervisors will define and implement a process for additional review and validation of the daily paperwork with the Card Production Specialists to ensure compliance of policy and procedures. Contact: Joseph Cobb, Contracting Officers Technical Representative (COTR) and Payment Operation Center Manager Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569254 (2024-002)

Material Weakness 2024

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, ident...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2025 Quality Control Corrective Action Plan reports. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion. Contact: Stephanie Bloch-Newman, Deputy Administrator for Innovation & Change Management Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569253 (2024-001)

Significant Deficiency 2024

Government of the District of Columbia

DC

Matching / Level of Effort / Earmarking Reporting § 200.303

The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual exp...

The Department of Human Services (DHS) concurs with the finding. Condition 1 - The Local match on the SF-425 based on the allocation between SNAP, TANF and Medicaid is less than what is reported in DIFS and on the SEFA. For FY25 the Accounting Officer will set up a schedule to track the actual expenditures for the Local match for Quality Control, Fraud Control, ADP Operations and Outreach. The DHS Accounting Team will meet quarterly to review the expenditure with DHCF and ensure it is recorded accurately. Condition 2 – An adjustment to reallocate $1,620,000 (DHHS Settlement Agreement) from federal funds to the local fund was not recorded in the DIFS general ledger. The adjustment was reflected accurately on the FY24 SF-425 for reporting purposes. To ensure the reallocation is adjusted annually, it will be included in the annual closing checklist to ensure compliance. The annual closing check list will be reviewed and updated by the Accounting Officer daily during the closing process. Contact: Barbara S. Roberson, Accounting Officer, Human Support Services Cluster Estimated Completion Date: September 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569181 (2024-003)

Significant Deficiency 2024

Hebrew Academy Community School, INC

FL

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

Management of the School agrees with the findings and will coordinate with the State of Florida, Department of Agriculture the repayment of the contractually non-reimbursable use of funds.

View Audit 360775 Questioned Costs: $1

Finding 569176 (2024-004)

Material Weakness 2024

Schoolcraft County

MI

Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303

2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) e...

2024-004: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: The County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants.

View Audit 360756

Finding 569160 (2024-002)

Significant Deficiency 2024

Indiana Legal Services, Inc.

IN

Matching / Level of Effort / Earmarking

Finding 2024-02 This finding states that ILS did not maintain a formal tracking system for matching funds relating to its aging grants under Title III of the Older Americans Act, and that as a result ILS cannot show that the matching requirement was met in certain cases (ILS receives at least 14 gra...

Finding 2024-02 This finding states that ILS did not maintain a formal tracking system for matching funds relating to its aging grants under Title III of the Older Americans Act, and that as a result ILS cannot show that the matching requirement was met in certain cases (ILS receives at least 14 grants under this law, each requiring a 15% match). ILS does not dispute that it lacked a system to formally tracking matching of these grants in 2024. In 2025, ILS will institute a system to monitor the 15% match requirement. Each month, the ILS Grant Reporting Specialist who creates and sends claims to grantors under this program will track the percentage of matching on the same tracking sheet. Also, at the monthly meeting including grants staff and finance department staff, the matching amounts will be verified and reconciled with the amounts allocated to each grant. The CFO will be responsible for ensuring that the reconciliation occurs.

View Audit 360749

Finding 569146 (2024-004)

Material Weakness 2024

Mobridge Regional Hospital

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: As a part of the audit process, a reclassification entry was made to move the funds from the cash sweep general fund to a separa...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: As a part of the audit process, a reclassification entry was made to move the funds from the cash sweep general fund to a separate bookkeeping account. Management did not track the funds in a separate bank or bookkeeping account throughout the year. The Hospital had excess cash available to cover the required reserve amount for the fiscal year. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash held within its general operating bank account. The separate bookkeeping account will be utilized throughout the year to ensure the reserve requirement is met. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: October 1, 2024.

View Audit 360727

Finding 569143 (2024-003)

Material Weakness 2024

Mobridge Regional Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expendi...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. Management requested the auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final Schedule of Expenditures of Federal Awards. A Grant Award Policy and Procedure Manual was implemented defining tracking and reporting of awards to ensure accurate and up-to-date communication of award requirements. This communication will include implementing additional processes to improve our internal controls over identifying and reporting of expenditures in compliance with the Schedule of Expenditures of Federal Awards (SEFA) if applicable. We will provide staff training annually for any updates or adjustments to the policy. Anticipated Completion Date: Ongoing

View Audit 360727

Finding 569103 (2024-005)

Material Weakness 2024

Town of Greenwich, Connecticut

CT

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

2024-005 Material Weakness and Noncompliance, Suspension and Debarment Audit Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are...

2024-005 Material Weakness and Noncompliance, Suspension and Debarment Audit Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Documentation that such a verification was done must be maintained. The Town did not have documentation to support verification that three vendors were not excluded from federal contract due to debarment or suspension. Corrective Action Taken: We agree with this finding and will implement and document such a process going forward. Name and Phone # of Person Responsible for Implementation Mr. Peter Mynarski, Comptroller 203-622-2226

View Audit 360711 Questioned Costs: $1

Finding 569044 (2024-004)

Material Weakness 2024

Linden City Board of Education

AL

Subrecipient Monitoring Material Weakness Reporting § 200.303

Condition: The Board could not provide a copy, with supporting documentation, of the annual required information submission to the Alabama Department of Education for the federal program. Planned Corrective Action: The Board will keep a copy of all annual required federal programs submission and sup...

Condition: The Board could not provide a copy, with supporting documentation, of the annual required information submission to the Alabama Department of Education for the federal program. Planned Corrective Action: The Board will keep a copy of all annual required federal programs submission and supporting documentation to the Alabama State Department of Education. Anticipated Completion Date: Effective immediately Point of Contact: Gwendolyn Rogers

View Audit 360698

Finding 569043 (2024-003)

Material Weakness 2024

Linden City Board of Education

AL

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Condition: Construction contracts for three federally funded projects did not include the required prevailing wage rate clauses. Monitoring for compliance with the prevailing wage requirements was not performed by the Board. Planned Corrective Action: Going forward, all federally funded construction...

Condition: Construction contracts for three federally funded projects did not include the required prevailing wage rate clauses. Monitoring for compliance with the prevailing wage requirements was not performed by the Board. Planned Corrective Action: Going forward, all federally funded construction projects will include the prevailing wage rate clauses. The Board will monitor for compliance with the prevailing wage requirements. Anticipated Completion Date: Effective immediately Point of Contact: Dr. Timothy Thurman

View Audit 360698 Questioned Costs: $1

Finding 569041 (2024-002)

Material Weakness 2024

Housing and Community Redevelopment Authority of Marlboro County

SC

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305

Title: Housing Choice Voucher Program Name: Section 8 Housing Choice Vouchers ALN: 14.871 Description: During the audit of the Authority, it was noted that federal funds were inappropriately loaned to affiliated entities without proper authorization or adherence to federal cash management requir...

Title: Housing Choice Voucher Program Name: Section 8 Housing Choice Vouchers ALN: 14.871 Description: During the audit of the Authority, it was noted that federal funds were inappropriately loaned to affiliated entities without proper authorization or adherence to federal cash management requirements. Speciﬁcally, the entity disbursed $43,533 in federal funds to the Housing Authority of Florence under the guise of a temporary loan, which was not supported by a formal agreement, lacked board approval, and was not repaid within the ﬁscal year. Planned Corrective Action: Today’s Marlboro County Housing Authority management concurs with the auditor’s ﬁnding that federal funds were disbursed to an affiliated entity without proper authorization, documentation, or compliance with federal cash management requirements. The Authority acknowledges that this disbursement represented a lapse in internal controls and was not consistent with the requirements outlined in 2 CFR §200.305(b). During the ﬁscal year ended September 30, 2024, the Authority also had a payable to the same affiliate in its Public Housing Program totaling $37,658. During the current 2024-2025 ﬁscal year, the Authority reimbursed its HCV program the amount loaned from its HCV program by the funds owed to the affiliate in its Public Housing Program. Today’s Marlboro County Housing Authority currently has an amount of $2,015 due to its affiliate as of May 31, 2025.

View Audit 360695 Questioned Costs: $1

Finding 569028 (2024-002)

Significant Deficiency 2024

Arenac County

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management

Condition: The county did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action Plan: The county f ill adopt needed policies per Uniform Guidance Responsible Official: Austin Hazelti,re, County Coordinator Expected Date of Completion: Dec ...

Condition: The county did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action Plan: The county f ill adopt needed policies per Uniform Guidance Responsible Official: Austin Hazelti,re, County Coordinator Expected Date of Completion: Dec mber 31, 2025

View Audit 360675

Finding 569021 (2024-004)

Material Weakness 2024

Fairview Health Services

MN

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

Finding 2024-004 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Management will improve internal controls to include the documentation and retention of approval on all supply expenditures and the annual fringe benefit analysis. Responsible Offici...

Finding 2024-004 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Management will improve internal controls to include the documentation and retention of approval on all supply expenditures and the annual fringe benefit analysis. Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date –August 2025 Management agrees with the finding. Remediation: The accounting manager reviewed and approved the updated 2025 fringe benefit analysis with 2024 actuals on February 28, 2025. Upon finalization of the 2025 budget, the analysis will be revised and reviewed again. Accounting will collect evidence of review and approval of supply expenditure throughout the year to ensure proper retention of the documentation.

View Audit 360649

Finding 569016 (2024-001)

None 2024

Metropolitan Transit Authority of Harris County, Texas

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.516

The METRO Vanpool Department, in collaboration with the Grant Programs Administration Division, has initiated actions to strengthen internal controls and improve compliance with federal cost principles. These actions include: • Updating existing policies and procedures related to grant-funded expens...

The METRO Vanpool Department, in collaboration with the Grant Programs Administration Division, has initiated actions to strengthen internal controls and improve compliance with federal cost principles. These actions include: • Updating existing policies and procedures related to grant-funded expense transactions; • Developing guidance to ensure transactions are appropriately reviewed for allowability, allocability, and reasonableness; • Enhancing training for relevant personnel to reinforce understanding and application of award-specific terms and conditions; • Ensuring compliance with 2 CFR § 200.403 and § 200.303. These process improvements and control enhancements will be finalized and implemented no later than December 31, 2025, under the direction of the Director, Commuter Services. METRO believes these steps will ensure compliance and mitigate recurrence of similar findings in future audit periods.

View Audit 360643 Questioned Costs: $1

Finding 568939 (2024-102)

Significant Deficiency 2024

Health Access Network, Inc.

ME

Matching / Level of Effort / Earmarking

Sliding Fee Application ‑ Background: As sample testing of the program was performed during the 2024 annual financial audit, it was determined that the error rate for retention of applications and accuracy of slide application to charges required additional administrative oversight with attention t...

Sliding Fee Application ‑ Background: As sample testing of the program was performed during the 2024 annual financial audit, it was determined that the error rate for retention of applications and accuracy of slide application to charges required additional administrative oversight with attention to audit standards. Action Plan: Policies and Procedures have been updated and will be presented to the Board of Directors for approval at the April 2025 meeting. The updates include: Inclusion of the application within the policy and procedure document; Review and verification of application by the CFO in addition to the Patient Assistance staff. This will include verification of documentation archival and retention for audit; Daily review of slide applications to charges by AR Staff for accuracy. Responsible Party: Wanda Kimball, Chief Financial Officer.

View Audit 360633

Finding 568863 (2024-003)

Material Weakness 2024

Palm Beach County Board of County Commissioners

FL

Reporting Cash Management Matching / Level of Effort / Earmarking § 200.502 § 200.510

The Office of Financial Management and Budget (OFMB) has collaborated with County departments and agencies that administer grants to ensure staff are informed of and participate in relevant training opportunities related to State and Federal grants. In addition, OFMB continues to monitor grant activ...

The Office of Financial Management and Budget (OFMB) has collaborated with County departments and agencies that administer grants to ensure staff are informed of and participate in relevant training opportunities related to State and Federal grants. In addition, OFMB continues to monitor grant activity through established agenda review and grant reconciliation processes to identify and address potential errors or omissions and will provide guidance as needed.

View Audit 360603

Finding 568859 (2024-002)

Significant Deficiency 2024

Town of Cleveland

AL

Cash Management Subrecipient Monitoring Significant Deficiency § 200.303 § 200.305

Town will no longer be holding invoices until ARPA funding is received but will follow the reimbursement guidelines per the grant agreement. April 30th 2025 anticipated completion date. James A. Sullivan Mayor

View Audit 360598

Finding 568228 (2024-001)

None 2024

Research Triangle Institute

NC

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Audit Finding: Item 2024-001: Error in Federal Funding Accountability and Transparency Act (FFATA) Reporting Contact Person Responsible for Corrective Action Plan: Justin Johnson, Director, Government Compliance and Internal Controls Email: jbjohnson@rti.org Phone Number: 919-541-6127 Corrective Act...

Audit Finding: Item 2024-001: Error in Federal Funding Accountability and Transparency Act (FFATA) Reporting Contact Person Responsible for Corrective Action Plan: Justin Johnson, Director, Government Compliance and Internal Controls Email: jbjohnson@rti.org Phone Number: 919-541-6127 Corrective Action Plan: Summary of Finding: FFATA requires non-federal entities to report each first-tier subaward action that obligates $30,000 or more to the FFATA Subaward Reporting System (FSRS). Our independent auditor found that a sampled subaward transaction was not reported timely to the FSRS. Corrective Action Implementation: RTI’s Government Compliance and Internal Controls department has taken the following actions to ensure the complete, accurate, and timely FFATA subaward reporting to FSRS: 1. On the automatically generated report of subaward actions to be reported to FSRS, correct the defective date parameters that prevented the subaward action from being reported timely. Completion Date: April 21, 2025. 2. On a semi-annual basis (fiscal year midpoint and fiscal year-end), manually generate the report of subaward actions to be reported to FSRS for the preceding six-month period and perform a secondary check for any actions that have not been reported timely. Completion Date: April 1, 2025.

View Audit 360502

Finding 568218 (2024-003)

Significant Deficiency 2024

Northwest Indian Fisheries Commission

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303 § 200.329

Person(s) responsible for corrective action: Todd Bolster, Director of Administration and Dietrich Schmitt, Grants Program Manager. Management’s Response/Corrective Action Plan: For this tribal pass-through program, narrative, non-financial progress reports are collected from tribes, reviewed and...

Person(s) responsible for corrective action: Todd Bolster, Director of Administration and Dietrich Schmitt, Grants Program Manager. Management’s Response/Corrective Action Plan: For this tribal pass-through program, narrative, non-financial progress reports are collected from tribes, reviewed and approved by the NWIFC Grants Program Manager and submitted to PSFMC. Effective immediately, the NWIFC grants program manager will increase internal controls by including documentation of internal review and approval prior to progress reports being submitted to PSMFC. Anticipated completion date: July 2025.

View Audit 360492

Finding 568216 (2024-001)

Significant Deficiency 2024

Tallassee City Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Expenditures submitted for the Alabama Medicaid Administrative Claiming Program included expenditures suppported by federal funds and undocumented costs. Contact Person: Dr. Brock Nolin, Superintendent ...

Expenditures submitted for the Alabama Medicaid Administrative Claiming Program included expenditures suppported by federal funds and undocumented costs. Contact Person: Dr. Brock Nolin, Superintendent Corrective Action: Claims will be adjusted to correct the duplication of federal funds and undocumented costs. Policies and procedures will be implemented according to the recommendations found in the Schedule of Findings and Questioned Costs. Proposed Completion Date: Prior the submission of the July-September 2025 claim.

View Audit 360487 Questioned Costs: $1

Corrective Action Plans

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