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Corrective Action Plans

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Finding 576013 (2022-003)
Material Weakness 2022
South Dakota Urban Indian Health, Inc.
SD
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.333
2022 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of transactions related to the major progr...
2022 – 003: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance Material Weakness – 93.U01 Title V Condition: The Organization’s general ledger did not allow for sufficient identification of transactions related to the major program, Title V. Title V expenditures were recorded through journal entries without supporting transaction-level detail. Because of this, the population of expenditures could not be tied to individual transactions, and pulling samples from this population would not provide a reasonable basis for drawing conclusions about the population tested. As a result, we were unable to select transactions for testing or perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used, and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly.
View Audit 365905 Questioned Costs: $1
Finding 575847 (2022-003)
Material Weakness 2022
Abilities Network, Inc.
MD
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.407
Allowability Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanatio...
Allowability Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: The auditors recommend the Organization design, implement, and monitor internal controls over allocations as well as maintain source documentation to support amounts charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the current internal controls over allocations and source documentation to identify any gaps or weaknesses and develop a plan to address any identified gaps or weaknesses, including updating policies and procedures as necessary. Management will also communicate the updated policies and procedures to all relevant employees and provide training as needed. Monitoring and testing procedures will be implemented to ensure that the updated policies and procedures are being followed. There will also be regular reviews and updates to the policies and procedures as needed to ensure ongoing effectiveness. Management will assign responsibility for maintaining source documentation to a specific individual or team and develop a system for organizing and storing source documentation, such as a centralized electronic database. Monitoring and testing procedures will be implemented to ensure that source documentation is being maintained and is readily accessible. Lastly, there will be regular reviews and updates to the system for organizing and storing source documentation as needed to ensure ongoing effectiveness. Name of the contact person responsible for corrective action: Lyn Elliot, CEO Planned completion date for corrective action plan: 7/1/2025
View Audit 365817 Questioned Costs: $1
Albuquerque Area Indian Health Board, Inc.
NM
Questioned Costs Cash Management Internal Control / Segregation of Duties § 200.302 § 200.305
View of Responsible Officials and Corrective Action Plan The excess drawdown may have occurred due to the carry fund balance being included as a debit balance on the trial balance during review of drawdown expenses and not adjusted to reduce the amount of the drawdown(s). The error was discovered wh...
View of Responsible Officials and Corrective Action Plan The excess drawdown may have occurred due to the carry fund balance being included as a debit balance on the trial balance during review of drawdown expenses and not adjusted to reduce the amount of the drawdown(s). The error was discovered when the Accounting Manager was in the process of preparing the SEFA schedule. The Accounting Manager disclosed this error to the auditor during the course of the audit. Corrective Action Plan Timeline AAIHB will consult with the Program Manager and awarding agency to determine the appropriate resolution of the excess drawdown within 30 days. AAIHB finance office has a process in place of reviewing drawdowns and monitoring expenses as grants approach the end of the project funding period. Designation of Employee Position Responsible for Meeting Deadline Accounting Manager and Finance Director
View Audit 365730 Questioned Costs: $1
Albuquerque Area Indian Health Board, Inc.
NM
Questioned Costs Allowable Costs / Cost Principles § 200.318 § 200.324 § 200.403 § 200.421 § 200.430
View of Responsible Officials and Corrective Action Plan We acknowledge that the purchase of gift cards was not an allowable expense under federal grant guidelines. During the COVID-19 pandemic, our staff were tasked with responding to urgent and overwhelming public health demands, particularly as t...
View of Responsible Officials and Corrective Action Plan We acknowledge that the purchase of gift cards was not an allowable expense under federal grant guidelines. During the COVID-19 pandemic, our staff were tasked with responding to urgent and overwhelming public health demands, particularly as the New Mexico Department of Health became overextended. To recognize staff who went above and beyond to ensure timely case reporting and investigations for tribal communities, gift cards were used as a form of appreciation. Corrective Action Plan Timeline Moving forward, we will ensure full compliance with federal grant requirements. Specifically: 1. We will adhere strictly to the cost principles and allowability guidance outlined in federal regulations and the terms of each Notice of Award. 2. In instances where the allowability of an expense is unclear, we will proactively seek guidance and written approval from our Federal Grant Management Officer before incurring the cost. 3. We will provide refresher training to program and fiscal staff on allowable costs under federal awards to prevent recurrence of similar findings. These corrective actions will ensure future expenditures are fully compliant with federal guidelines and that staff recognition practices remain appropriate, allowable, and consistent with award terms. Corrective Action Plan Timeline • Immediate (Already in Effect): Ceased use of gift cards and other unallowable incentives. • Within 30 Days: Finance and program leadership will review current grant guidance and distribute a written summary of allowable/unallowable costs to all program managers. • Within 60 Days: Refresher training on federal cost principles (2 CFR 200) and Notice of Award guidance will be provided to all program and fiscal staff. • Ongoing: When ambiguity exists regarding allowable costs, staff will consult with the Federal Grant Management Officer prior to obligating or expending funds. Designation of Employee Position Responsible for Meeting Deadline Program Managers/Directors, Finance Officer, and Accounting Manager.
View Audit 365730 Questioned Costs: $1
Finding 574832 (2022-001)
Material Weakness 2022
Whitman-Hanson Regional School District
MA
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.403
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement...
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement updated standard operating procedures to ensure compliance with Local, State, and Federal laws.
View Audit 365120 Questioned Costs: $1
Finding 574043 (2022-002)
Material Weakness 2022
County of Rockingham
NH
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.334
Audit Finding Reference: 2022-002 Corrective Action Taken or Planned: 1. Formalized Record Retention Policies: A formal record retention policy specific to federal grant programs will be implemented to ensure full compliance with 2 CFR 200.334. This policy will apply regardless of whether documentat...
Audit Finding Reference: 2022-002 Corrective Action Taken or Planned: 1. Formalized Record Retention Policies: A formal record retention policy specific to federal grant programs will be implemented to ensure full compliance with 2 CFR 200.334. This policy will apply regardless of whether documentation is stored internally or by third-party systems. Any documentation downloaded or transferred from third-party systems will be subject to a review process to verify completeness and accuracy before being finalized for County retention. The County shall also take steps to ensure that information downloads and exports from third-party systems represent omplete and accurate records. 2. Audit Timing Advocacy and Preparedness: The County will continue to maintain timely documentation and preparedness for audits and will also advocate for timely initiation and completion of future audits. Significant delays in the audit process, through no fault of the County, as observed during the FY2022 audit, substantially impacted the County's ability to access necessary documentation and demonstrate compliance. Although the County made every effort to retain records in accordance with federal requirements, the timing of the audit fieldwork occurred well after the program had concluded in May 2023. Had the audit been conducted in a timely manner, full access to the third-party platform used for program administration would have been available, along with all supporting documentation. However, by the time the audit took place, the program had been closed for over 18 months, and access to the external software system had lapsed in accordance with the expiration of the service agreement. 3. Internal Audit Readiness Reviews: Beginning with FY2025, the County will conduct internal audit readiness reviews shortly after fiscal year-end to ensure all documentation for closed federal programs is centralized, archived, and accessible for future audit purposes, even if conducted years later. Anticipated Completion Date: October 15, 2025 Contact Person Responsible for Corrective Action: Charles Nickerson, Senior Director of Finance
View Audit 364627 Questioned Costs: $1
Finding 573813 (2022-004)
Material Weakness 2022
Community Health Service, Inc.
MN
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
1. Enhance Document Retention Procedures: *We will update our document retention policy to clearly define retention periods for payroll-related records, ensuring compliance with legal and regulatory requirements. This will include retaining all necessary documentation such as payroll reports, tax fi...
1. Enhance Document Retention Procedures: *We will update our document retention policy to clearly define retention periods for payroll-related records, ensuring compliance with legal and regulatory requirements. This will include retaining all necessary documentation such as payroll reports, tax filings, and third-party payroll contracts. *A secure, organized system will be implemented for storing payroll-related documents, whether physical or digital. This will include utilizing secure cloud storage or an enterprise document management system with restricted access controls. *We will conduct a quarterly review to ensure that documents are being retained for the appropriate time frame and securely disposed of when no longer required. 2. Implement Stronger Controls During Payroll Provider Transitions: *We will formalize and document the process for changing third-party payroll providers. This process will include detailed steps for due diligence, transition planning, data transfer procedures, and ensuring continuous payroll processing during the transition period. *A project team will be assigned for every payroll provider change to ensure proper planning, including backup and contingency plans, data verification, and communication with both internal and external stakeholders. *A comprehensive review of the transition will be conducted after each change, including a reconciliation of payroll records to ensure that all data is accurately transferred, and all systems are functioning properly. 3. Vendor Oversight and Service Level Agreements (SLAs): *We will ensure that future contracts with third-party payroll providers include clear Service Level Agreements (SLAs) outlining the provider's responsibilities in terms of document retention, data security, and transition procedures. This will ensure that providers maintain the necessary standards and practices for managing payroll-related documents.
View Audit 364481 Questioned Costs: $1
Finding 573716 (2022-009)
Material Weakness 2022
Rogers County
OK
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364371 Questioned Costs: $1
Finding 573715 (2022-007)
Material Weakness 2022
Rogers County
OK
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.403
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364371 Questioned Costs: $1
Gbapp, Inc.
CT
Questioned Costs Allowable Costs / Cost Principles
Monthly expenditure reports submitted for reimbursement were not supported by the general ledger activity. Total reported expenditures exceed total grant expenses recorded in the general ledger. Additionally, certain costs allocated to the program did not appear to be allowable program costs.
Monthly expenditure reports submitted for reimbursement were not supported by the general ledger activity. Total reported expenditures exceed total grant expenses recorded in the general ledger. Additionally, certain costs allocated to the program did not appear to be allowable program costs.
View Audit 363786 Questioned Costs: $1
Finding 570763 (2022-005)
Material Weakness 2022
Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation
WY
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320 § 200.326
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
View Audit 361721 Questioned Costs: $1
Finding 570739 (2022-003)
Material Weakness 2022
Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation
WY
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
View Audit 361721 Questioned Costs: $1
Finding 570651 (2022-003)
Material Weakness 2022
Tuerk House, Inc.
MD
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.334 § 200.403
The Organization agrees with the finding and acknowledges the need for strengthened internal controls and documentation related to time and effort reporting, as well as the allocation of expenditures to federally funded grant programs. To address the deficiencies noted, the Organization is developin...
The Organization agrees with the finding and acknowledges the need for strengthened internal controls and documentation related to time and effort reporting, as well as the allocation of expenditures to federally funded grant programs. To address the deficiencies noted, the Organization is developing and implementing formal time and effort reporting procedures to ensure that personnel costs charged to federal grants are supported by actual activity records and certified by employees on a regular basis. This will include the adoption of time distribution systems that comply with 2 CFR Part 200 Subpart E and the requirement for supervisory approval of time reports. Additionally, the Organization will revise its expenditure review and approval processes to require that all costs charged to federal programs are supported by appropriate documentation, including vendor invoices and receipts. Staff involved in grant management and accounting will receive training on federal cost principles, documentation requirements, and period of performance compliance. A document retention policy in accordance with 2 CFR 200.334 will also be established to ensure that all supporting documentation is maintained and readily available for audit and program oversight. Organization Contact Person Responsible for Corrective Action: Joseph Koehler, Director of Finance Anticipated Completion Date: June 30, 2025
View Audit 361677 Questioned Costs: $1
Finding 570046 (2022-003)
Material Weakness 2022
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
2022-003 Disbursement to vendor not Registered in SAM Category: Material weakness in Internal Control and Material Noncompliance Condition: During the audit, it was noted that Jorge R. Calderon Lopez, to which disbursements were made for legal services was not registered in SAM at the time of the aw...
2022-003 Disbursement to vendor not Registered in SAM Category: Material weakness in Internal Control and Material Noncompliance Condition: During the audit, it was noted that Jorge R. Calderon Lopez, to which disbursements were made for legal services was not registered in SAM at the time of the award and remained unregistered throughout the audit period. Management’s Response: Starting in FY 2024-2025, the finance department will strengthen communication and create a tool for the legal department to identify the federal funds to be used. This will enable the legal department to request the SAM registration document during the procurement process. This approach will enhance control and ensure that the vendor is registered in SAM before beginning their services. Person in charge: Juan C. Rodriguez Rivera – Accounting Official Yanina Cuadrado Sanjurjo - Lawyer 787-705-7188 Juan.rodriguez@lra.pr.gov & Yanina.cuadrado@lra.pr.gov Implementation Date: FY 2024-2025
View Audit 361348 Questioned Costs: $1
Finding 569947 (2022-005)
Material Weakness 2022
Idaho Immunization Coalition, Inc.
ID
Questioned Costs Allowable Costs / Cost Principles Cash Management
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT EXPENDITURES SUBMITTED FOR REIMBURSEMENT OF FEDERAL AWARD PROGRAMS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. ...
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT EXPENDITURES SUBMITTED FOR REIMBURSEMENT OF FEDERAL AWARD PROGRAMS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION WILL TERMINATE THE CURRENT AGREEMENT WITH THE CPA AND MOVE TO ANOTHER CPA FIRM TO MEET THE NEEDS OF THE ORGANIZATION IN A PROFESSIONAL, QUALIFIED AND TIMELY MANNER. MOVE TO ANOTHER CPA FIRM BY NO LATER THAN SEPTEMBER 1, 2025. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE MEMBERS ON JUNE 25, 2025.
View Audit 361193 Questioned Costs: $1
Finding 569946 (2022-004)
Material Weakness 2022
Idaho Immunization Coalition, Inc.
ID
Questioned Costs Allowable Costs / Cost Principles § 200.210 § 200.331
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD...
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.
View Audit 361193 Questioned Costs: $1
Finding 569945 (2022-003)
Material Weakness 2022
Idaho Immunization Coalition, Inc.
ID
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
THE ORGANIZATION WILL USE ACTUAL PAYROLL COSTS TAKEN FROM PAYROLL REPORTS TO SUPPORT PAYROLL EXPENSES APPLIED TO THE PROGRAM. IMMEDIATELY, THE PROCESS BEGAN IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE IDAHO IMMUNIZATION COALITION WILL TERMI...
THE ORGANIZATION WILL USE ACTUAL PAYROLL COSTS TAKEN FROM PAYROLL REPORTS TO SUPPORT PAYROLL EXPENSES APPLIED TO THE PROGRAM. IMMEDIATELY, THE PROCESS BEGAN IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE IDAHO IMMUNIZATION COALITION WILL TERMINATE THE CURRENT AGREEMENT WITH THE CPA AND MOVE TO ANOTHER CPA FIRM TO MEET THE NEEDS OF THE ORGANIZATION IN A PROFESSIONAL, QUALIFIED AND TIMELY MANNER. MOVE TO ANOTHER CPA FIRM BY NO LATER THAN SEPTEMBER 1, 2025. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.
View Audit 361193 Questioned Costs: $1
Finding 565716 (2022-008)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment § 200.317
Procurement documentations were provided on May 19, 2025. The MOF management designated three audit focal points to coordinate effectively with external auditors in regards to timely submissions of required supporting documents.
Procurement documentations were provided on May 19, 2025. The MOF management designated three audit focal points to coordinate effectively with external auditors in regards to timely submissions of required supporting documents.
View Audit 359422 Questioned Costs: $1
Finding 565714 (2022-003)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Condition #1 & #2: In preparation for the FY2026 budget entry exercise, MOF management will arrange for a training, to be conducted annually, for all Senior Budget Officers handling US Federal Grants. The training will focus on the need for proper and thorough review of grant budget proposals (i.e....
Condition #1 & #2: In preparation for the FY2026 budget entry exercise, MOF management will arrange for a training, to be conducted annually, for all Senior Budget Officers handling US Federal Grants. The training will focus on the need for proper and thorough review of grant budget proposals (i.e., every contract submitted to the Budget Division for obligation should be supported by the budget narrative otherwise, such will be returned).
View Audit 359422 Questioned Costs: $1
Finding 565711 (2022-007)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment
Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. The detailed compliance checklist covering Procurement and Supply, Budget, Accounting, and Compliance will be reinstated.
Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. The detailed compliance checklist covering Procurement and Supply, Budget, Accounting, and Compliance will be reinstated.
View Audit 359422 Questioned Costs: $1
Finding 565710 (2022-005)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Period of Performance Internal Control / Segregation of Duties
Grant agreements are filed with the respective Budget Officers. The period of performance is entered into the FMIS (Bisan) prior to account setup, which automatically halts transactions after the grant’s closing date.
Grant agreements are filed with the respective Budget Officers. The period of performance is entered into the FMIS (Bisan) prior to account setup, which automatically halts transactions after the grant’s closing date.
View Audit 359422 Questioned Costs: $1
Finding 565709 (2022-002)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions a...
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.
View Audit 359422 Questioned Costs: $1
Finding 565708 (2022-010)
Significant Deficiency 2022
Republic of the Marshall Islands
MH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to ...
Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to reflect audit determination letter processes for subrecipients.
View Audit 359422 Questioned Costs: $1
Finding 565706 (2022-006)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment
#A26328 - MOF is drafting a new Travel Policy to address this issue. The MOF management designated three audit focal points to coordinate effectively with external auditors in regards to timely submissions of required supporting documents.
#A26328 - MOF is drafting a new Travel Policy to address this issue. The MOF management designated three audit focal points to coordinate effectively with external auditors in regards to timely submissions of required supporting documents.
View Audit 359422 Questioned Costs: $1
Finding 565704 (2022-004)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Equipment & Real Property Management Subrecipient Monitoring
The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to for...
The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to formally designate a property coordinator. To issue another memo to meet and train the designated property coordinators on their roles, responsibilities, & templates pertaining to the fixed assets management. 3) Developed a collaborative approach between the ministries, outer island jurisdictions, and overseas’ missions, in accomplishing the physical inventory with the MoF assets’ manager serving as the lead. 4) The asset management module of FMIS (BISAN) will be fully operationalized when the assets registry is complete.
View Audit 359422 Questioned Costs: $1
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