Corrective Action Plans

Finding 570689 (2023-007)

Significant Deficiency 2023

CO

HUD Housing Programs Procurement, Suspension & Debarment Reporting

Statement of Condition #2023-007: The Form SF-SAC Single Audit Data Collection Form for the years ended March 31, 2023 and 2022 were not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection ...

Statement of Condition #2023-007: The Form SF-SAC Single Audit Data Collection Form for the years ended March 31, 2023 and 2022 were not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for the years ended March 31, 2023 and 2022 as soon as practical. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to the federal clearinghouse. No further action is required.

View Audit 361711

Finding 570688 (2023-006)

Material Weakness 2023

Redi Corporation and Affiliates

CO

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Statement of Condition #2023-006 The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, management was required to provi...

Statement of Condition #2023-006 The Corporation's accounting books and records as submitted for audit included certain accounts which were not presented in accordance with accounting standards generally accepted in the United States of America ("GAAP"). As a result, management was required to provide audit adjustments to present the March 31, 2023 financial statements in accordance with GAAP. Recommendation: The Agent should maintain a comprehensive set of accounting books and records in accordance with GAAP. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will ensure that the Agent will maintain a comprehensive set of accounting books and records in accordance with GAAP.

View Audit 361711

Finding 570669 (2023-003)

Significant Deficiency 2023

Benton County, Missouri

MO

Subrecipient Monitoring Reporting Cash Management

16.575 - U.S. Department of Justice - Crime Victim Assistance Grant. This grant provides the salary and expenses for the Prosecuting Attorney's Victim Advocate. The County Clerk utilized the year-end expenses for the Victim Advocate grant effort which included salary, office expenses, mileage and tr...

16.575 - U.S. Department of Justice - Crime Victim Assistance Grant. This grant provides the salary and expenses for the Prosecuting Attorney's Victim Advocate. The County Clerk utilized the year-end expenses for the Victim Advocate grant effort which included salary, office expenses, mileage and training expenses. Our records show that a grant reimbursement of $34,583 was received for 2023. In the future, the County Clerk will ensure the total grant reimbursement amounts are utilized. 16.738 - U.S. Department of Justice - Edward Byrne Memorial Justice Assistance Grant. Our research revealed that this grant was received by our Sheriff's Office. However, the grant application and approval was not provided to the County Clerk's office. Therefore, she was unable to reflect this grant in the budget document. We have asked the Sheriff's Office to send us their grant applications so we are able to set-up a tracking system in the future. 20.205 - U.S. Department of Transportation - Highway Planning and Construction. These funds are pass-through grants from the federal government to the Missouri Department of Transportation to fund bridge replacement projects under the BRO Program. The financial audit for the fiscal year ended December 31, 2022, (finding 2022-003) cited Benton County for improperly accounting for these SEFA grants. The original SEFA amount in 2022 was $428,993 and was corrected to show $343,194. The difference was the 20% local match for these grants. The 2023 audit indicates that the County should report 100% of the grant, not just the 80% that will represent the federal/state funds. The County utilized the guidance from the 2022 to report for the 2023 projects, however, this was incorrect due the source of the funds used for matching. Benton County will ensure that 100% of the federal grants will be reflected in the financial documents moving forward for projects that are funded with soft match credit from the Missouri Department of Transportation.

View Audit 361684

Finding 570659 (2023-005)

Material Weakness 2023

Tuerk House, Inc.

MD

Reporting Internal Control / Segregation of Duties

The Organization acknowledges this repeat finding and is taking action to improve the accuracy and oversight of financial and programmatic reporting for federally funded programs. In response, internal controls have been strengthened to ensure that all expenditure reports and quarterly programmatic ...

The Organization acknowledges this repeat finding and is taking action to improve the accuracy and oversight of financial and programmatic reporting for federally funded programs. In response, internal controls have been strengthened to ensure that all expenditure reports and quarterly programmatic reports are fully supported by underlying documentation from the accounting system and program records. A standardized grant reporting checklist has been developed and is now required to be completed for each submission. This checklist includes steps for reconciling reported expenditures with the general ledger and verifying that all programmatic metrics, such as unduplicated patient counts, are accurate and appropriately sourced. Reports are reviewed and approved by both the management of finance and program departments prior to submission. Quarterly training and periodic reviews have also been instituted for finance and program staff involved in grant reporting to reinforce proper procedures and improve coordination across departments. These corrective actions are intended to ensure accurate, compliant, and timely reporting in alignment with 45 CFR 75.342 and Uniform Guidance requirements. Organization Contact Person Responsible for Corrective Action: Joseph Koehler, Director of Finance Anticipated Completion Date: June 30, 2025

View Audit 361679

Finding 570656 (2023-003)

Material Weakness 2023

Tuerk House, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.334 § 200.403

The Organization acknowledges this repeat finding and will take steps to address the deficiencies noted. Since the prior year's audit, management will implement updated procedures to strengthen internal controls around documentation of allowable costs charged to federal awards. These measures includ...

The Organization acknowledges this repeat finding and will take steps to address the deficiencies noted. Since the prior year's audit, management will implement updated procedures to strengthen internal controls around documentation of allowable costs charged to federal awards. These measures include the development of a formal time and effort reporting system, which requires all grant-funded employees to submit periodic certifications that reflect actual hours worked and funding source allocation. Supervisors are now required to review and approve these certifications to ensure alignment with actual program activities. Additionally, the Organization will reinforce its invoice documentation and review process. All expenditures charged to the Block Grant and Opioid STR programs must now be supported by detailed invoices and documentation that clearly demonstrate allocability, allowability, and consistency with the approved grant budget and period of performance. These requirements are monitored through monthly reviews by the finance department. The Organization has also adopted a document retention policy aligned with 2 CFR §200.334, and relevant staff have received training on documentation and compliance requirements for federal awards. These corrective actions are being actively monitored by the Director of Finance to ensure full implementation and ongoing compliance. Organization Contact Person Responsible for Corrective Action: Joseph Koehler, Director of Finance Anticipated Completion Date: June 30, 2025

View Audit 361679 Questioned Costs: $1

Finding 570640 (2023-002)

Significant Deficiency 2023

Leap Social Enterprise INC

NJ

Internal Control / Segregation of Duties Reporting Significant Deficiency

Number Criteria RecommendaƟon Management Response Person (s) Responsible Timeline Finding Number 2022-004 Federal programs: All Major programs Category: Internal control / Compliance 2 CFR secƟon 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) ...

Number Criteria RecommendaƟon Management Response Person (s) Responsible Timeline Finding Number 2022-004 Federal programs: All Major programs Category: Internal control / Compliance 2 CFR secƟon 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submiƩed within the earlier of 30 calendar days aŌer receipt of the auditor's report(s), or nine months aŌer the end of the audit period. Unless restricted by Federal law or regulaƟon, the auditee must make report copies available for public inspecƟon. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally idenƟfiable information. Data Collection Form and Single Audit reporting package shall be submiƩed by the established due date. The Entity had a hard time securing an audiƟng firm in Puerto Rico that understands the services the organization provides, as charter schools legislation is new on the island. Also, due to COVID-19 the auditing firms that we approached could not take on new clients due to employees shortage. All of this led to delays. The company has engaged a reputable CPA firm in Puerto Rico and now is working to alleviate the delay in completing the single audit. Yusein Durakov (CFO) Brenda Ortiz (Business Specialist) By July,2025 data collection and single audits reporting package will be submited. This makes the entity current. A schedule of submiƩals will be added to the SOP and monitored by the Board of Governors.

View Audit 361667

Finding 570560 (2023-003)

Material Weakness 2023

Cahto Tribe of the Laytonville Rancheria

CA

Reporting § 200.327 § 200.512

2023 - 003 - Reporting (Material weakness in Internal Controls over Compliance) - Repeated and Modified (Prior Year Finding 2022-002) Federal program information: Funding Agency: Program Title: Federal Assistance Listing Number: U.S. Department of Housing and Urban Development (Follow-up on PY findi...

2023 - 003 - Reporting (Material weakness in Internal Controls over Compliance) - Repeated and Modified (Prior Year Finding 2022-002) Federal program information: Funding Agency: Program Title: Federal Assistance Listing Number: U.S. Department of Housing and Urban Development (Follow-up on PY finding) Indian Housing Block Grant 14.867 U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds 21.027 Condition: The Governmental Department did not submit their required Federal Financial Reports (SF-425) and Project and Expenditure Report within the required three and one month's respectively after the end of fiscal year. In addition, the reporting package and data collection form for the year ended December 31, 2023, was not filed by the deadline of September 30, 2024, to the Federal Audit Clearinghouse. Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial reporting forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of management and Budget. Cause: The Governmental Department policies were not always followed or controls were not in place to ensure complete and accurate information could be provided timely. Effect: The Governmental Department was not in compliance with federal regulations and guidelines for (SF-425), Project and Expenditure Report and single audit submissions. Auditor's Recommendation: The Governmental Department should implement controls for filing the Federal Financial Reports, (SF- 425), Project and Expenditure Report, and the single audit report in a timely manner. Management’s Response: Due to delays caused by the pandemic, in conjunction with some major turnover in fiscal staff the Tribe fell behind in completing its annual audits, and other required grant reporting. In the first half 2023 the Tribe was able to hire a quarter-time CFO and fill one position in the department. Since the department had staff, they were able to complete the 2022 outstanding audit. The new staff was learning the process of grant reporting and other compliance matters, and at the time of this report have made improvements to implement internal controls to assist with the regulation of all compliance matters. Estimated Completion Date: March 03, 2025-Due to the newly elected Tribal Administration and restructuring of positions as well as training opportunities for fiscal and the executive committee. Responsible Party: The Tribal Administrator in collaboration with the Cahto Executive Committee is responsible to ensure the Fiscal department, the Department Directors and management are trained and adhere to existing policies and procedures.

View Audit 361585

Finding 570524 (2023-004)

Material Weakness 2023

Codeva, Inc.

VA

Questioned Costs Cash Management Reporting

The Organization has engaged a management consulting firm with expertise in financial accounting and reporting to implement additional review and oversight procedures in its financial policies.

View Audit 361514 Questioned Costs: $1

Finding 570522 (2023-002)

Material Weakness 2023

Codeva, Inc.

VA

Questioned Costs Internal Control / Segregation of Duties Material Weakness

The Organization has engaged a management consulting firm with expertise in financial accounting and reporting to implement additional review and oversight procedures in its financial policies.

View Audit 361514 Questioned Costs: $1

Finding 570521 (2023-001)

Material Weakness 2023

Codeva, Inc.

VA

Questioned Costs Internal Control / Segregation of Duties Reporting

The Organization has engaged a management consulting firm with expertise in financial accounting and reporting to implement additional review and oversight procedures in its financial policies.

View Audit 361514 Questioned Costs: $1

Finding 570489 (2023-001)

Significant Deficiency 2023

Washington County Arkansas

AR

Reporting

Upon assuming office, the current adminstration of Washington County discovered that American Rescue Plan Aact (ARPA) funds received by the county had been inadvertently omitted from the Federal Single Audit for 2023, an issue that originated under the previous adminstration. We immediately took c...

Upon assuming office, the current adminstration of Washington County discovered that American Rescue Plan Aact (ARPA) funds received by the county had been inadvertently omitted from the Federal Single Audit for 2023, an issue that originated under the previous adminstration. We immediately took corrective actions to rectify this oversight and ensure that uch an error does not occur again. The prevent future omissions, the County has established a comprehensive review process to identify and correct any discrepancies in its Schedule of Expenditures and Federal Awards (SEFA) reporting. This process includes detailed reconciliations of all grant activity, ensuring that federal funds- such as ARPA funds- are accurately identified and included in the audit process. Additionally, the County has enhanced its collaboration with external auditors and improved communications across alll financially aligned departments. These steps strengthen our ability to thoroughly identify and report federal awards subject to the Federal Single Audit Process. The County takes its responsibility as a fiduciary custodian of public funds very seriously. We are confident that all ARPA funds have been expended efficiently and in full compliance with federal regulations. The omission was solely a reporting error, and no public funds are missing or unaccounted for. Since taking office, the current administration has made transparency and accountability top priorities, and we are committed to continuously improving our processes to uphold the public's trust.

View Audit 361442

Finding 570432 (2023-008)

Material Weakness 2023

College of Micronesia - Fsm

FM

Student Financial Aid Subrecipient Monitoring Reporting

Finding No.: 2023-008 Recommendation The College acknowledges the finding and is committed to addressing the gaps identified in enrollment reporting to the National Student Loan Data System (NSLDS). We recognize that accurate and timely reporting at both the Campus Level and Program Level is critica...

Finding No.: 2023-008 Recommendation The College acknowledges the finding and is committed to addressing the gaps identified in enrollment reporting to the National Student Loan Data System (NSLDS). We recognize that accurate and timely reporting at both the Campus Level and Program Level is critical to maintaining compliance with U.S. Department of Education Title IV requirements and ensuring that students’ federal financial aid records are correctly reflected. Response 1. The College will retain the FAO as the lead unit responsible for NSLDS enrollment reporting, in alignment with Title IV compliance functions. However, the College will strengthen interdepartmental collaboration by establishing a formal partnership with the Registrar’s Office, which maintains the official record of enrollment data. 2. A shared workflow and communication protocol between the FAO and Registrar’s Office will be developed to ensure timely, accurate updates of both campus-level and program-level data. The Registrar’s Office will be responsible for updating student enrollment data, which serves as the source data for NSLDS reporting. The FAO will extract and upload these reports via the Enrollment Reporting Roster (ERR) on the NSLDS Professional Access portal. 3. The College will implement internal controls to track and verify changes in student enrollment status, program information, and key data elements. These controls will include but by no means limited to: a. A monthly reconciliation process between SIS data and NSLDS records. b. Use of exception reports to flag and resolve inconsistencies or delays. c. Documentation of all update logs for audit purposes. Periodic reviews will be conducted at least once per term to assess the accuracy and completeness of enrollment reporting. Any discrepancies will be promptly addressed and procedures updated as necessary to prevent recurrence. Relevant staff in both the FAO and Registrar’s Office will receive regular training on NSLDS reporting requirements, including proper use of record types (Campus vs. Program Level), enrollment status codes, and certification timelines. Training will emphasize the implications of noncompliance and best practices for accurate reporting. Training logs will be maintained by both the FAO and Registrar’s Office to support accountability and audit-readiness. Contact: VPEMSS Completion Date: September 30, 2025

View Audit 361393

Finding 570428 (2023-004)

Significant Deficiency 2023

College of Micronesia - Fsm

FM

Student Financial Aid Reporting

Finding No.: 2023-004 Recommendation The College should establish a systematic process for reviewing and updating the origination records prior to submission to COD System. Response The College acknowledges the audit finding regarding the use of outdated cost of attendance (COA) figures and the unif...

Finding No.: 2023-004 Recommendation The College should establish a systematic process for reviewing and updating the origination records prior to submission to COD System. Response The College acknowledges the audit finding regarding the use of outdated cost of attendance (COA) figures and the uniform application of full-time enrollment status in COD origination records for the 2022–2023 academic year. In response, the Financial Aid Office (FAO) is committed to strengthening its policies and procedures to ensure accuracy, compliance, and proper stewardship of the Title IV funds. To this end, the College will implement the following corrective actions: 1. Policy and Procedure Enhancement a. The FAO will develop and implement a formal Standard Operating Procedure (SOP) for COD reporting. This SOP will include: • A COA validation checklist to ensure the correct, current year COA from the approved financial aid handbook is applied. • The college has continuously considered the applicants’ enrollment status (full-time, ¾-time, half-time, or less-than-half-time) when determining the cost of attendance and awards but publishes only one cost of attendance for full time for the purpose of illustration. Hence, the college will start publishing all COA for all enrollment categories in the student financial aid handbook as a published guideline for awarding • A timeline that aligns record origination with student registration/enrollment confirmation to minimize errors and fully utilize the published Pell Recalculation Date (PRD) in the student financial aid handbook b. The SOP will be reviewed annually. 2. Staff Training and Certification a. FAO staff will participate in mandatory annual internal training and refresher workshops on the EDExpress system, COD reporting procedures, and Title IV compliance. The first round of enhanced training will be completed by August 30, 2025]. Staff will also complete Federal Student Aid (FSA) training modules related to COD and verification processes to ensure understanding of federal expectations and system updates. 3. Manual Data Verification Protocol • The Financial Aid Office (FAO) will implement a structured manual data verification protocol to ensure accuracy when transferring information from the Student Information System (SIS) to EDExpress. This protocol will include: Use of pre-submission checklists to verify each student’s cost of attendance (COA), enrollment status, and other required data fields against the official records in the SIS. • Designated FAO staff will perform a two-tiered review process, where one staff member enters data and another independently verifies accuracy prior to COD submission. • Maintenance of record logs for each batch of COD submissions, documenting the review steps taken and any discrepancies corrected before submission. 4. Oversight and Accountability a. The Director of the Financial Aid Office (FAO) will be responsible for monitoring adherence to COD reporting requirements to ensure accuracy and compliance. This includes tracking staff training completion related to EDExpress and Title IV regulations, conducting quarterly internal reviews of origination and disbursement records, and verifying the correct use of current cost of attendance figures and enrollment status classifications. The Director will document findings, implement corrective actions as needed, and provide quarterly progress reports to the Vice President for Enrollment Management and Student Services (VPEMSS). Contact: VPEMSS Completion Date: September 30, 2025

View Audit 361393

Finding 570384 (2023-031)

Significant Deficiency 2023

Kentucky State University

KY

Student Financial Aid Reporting Significant Deficiency § 200.512

Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Stu...

Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Recommendation: We recommend the University implement and maintain an effective system of internal controls over timely submission of the single audit reporting package. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of staffing turnover in the Finance area, the University engaged consulting support to assist in readying for financial statementpreparation and the audit of fiscal years ending 6.30.23 and 6.30.24, with oversight from the University management. The University will develop a fiscal year‐end close process that includes submission of the single audit report. Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller Planned completion date for corrective action plan: December 31, 2025

View Audit 361386

Finding 570382 (2023-030)

Significant Deficiency 2023

Kentucky State University

KY

Reporting Significant Deficiency Internal Control / Segregation of Duties

Annual and Quarterly Reporting Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of ...

Annual and Quarterly Reporting Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KSU Grants Accounting will maintain proper documentation for HEERF reporting. Grants Accounting will monitor HEERF funds to ensure compliance with guidelines. KSU will assign responsibility for Direct Outreach to appropriate employees in Student Financial Aid and provide training on job duties. Grants Accounting will follow‐up to verify corrections needed for previous reports, correct reports, and submit corrected reports. Name(s) of the contact person(s) responsible for corrective action: Dorothy Daley, Director of Grants; Varah Barnett, Financial Aid Director Planned completion date for corrective action plan: December 31, 2025

View Audit 361386

Finding 570222 (2023-018)

Material Weakness 2023

Kentucky State University

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Enrollment Reporting to the National Student Loan Database System (NSLDS) Federal Agency: U.S. Department of Education Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loan Assistance Listing Number: 84.063; 84.268 Recommendation: We recommend the University evaluate its pr...

Enrollment Reporting to the National Student Loan Database System (NSLDS) Federal Agency: U.S. Department of Education Federal Program Name: Federal Pell Grant Program; Federal Direct Student Loan Assistance Listing Number: 84.063; 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third‐party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented additional procedures surrounding NSLDS ensuring the information uploaded is timely and accurate. Enrollment is now reported by the Registrar's office to NSLDS and a quality control check is performed by reconciling a Banner system report to the NSLDS input report. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: June 1, 2025

View Audit 361386

Finding 570100 (2023-002)

Material Weakness 2023

United Way of Southwest New Mexico

NM

Material Weakness Reporting § 200.512

The Organization became behind on audits and is in the process of cathing up. The Chief Executive Officer will implement a procedures that makes sure that the federal clearinghouse form will be uploaded on a timely basis. This will be implemented with the June 30, 2024 audit.

View Audit 361378

Finding 570099 (2023-001)

Material Weakness 2023

United Way of Southwest New Mexico

NM

Subrecipient Monitoring Material Weakness Reporting

Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...

Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025

View Audit 361378

Finding 570048 (2023-006)

Significant Deficiency 2023

Cincinnati-Hamilton County Community Action Agency

OH

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-006 – Federal Funding Accountability and Transparency Act Name of contact person and title: Jennifer Houck, Interim Chief Financial Officer Anticipated completion date: 6/30/25 Organization’s response: Concur Management agrees with this finding an...

Finding 2023-006 – Federal Funding Accountability and Transparency Act Name of contact person and title: Jennifer Houck, Interim Chief Financial Officer Anticipated completion date: 6/30/25 Organization’s response: Concur Management agrees with this finding and provided the following response for corrective action Plan of Action: To improve FFATA compliance, mandatory reconciliations for grants have been implemented to ensure timely identification and correction of reporting errors. Additionally, a reporting tracker has been established to monitor deadlines and ensure all required submissions are completed accurately and on time.

View Audit 361366

Finding 570047 (2023-001)

Significant Deficiency 2023

Trenton Indian Service Area, Inc.

ND

Reporting

The Organization will utilize their outside accounting firm more effectively so they can prepare the financial reports and records on a timely basis for the auditor.

View Audit 361361

Finding 570032 (2023-004)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be deliv...

The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be delivered on a quarterly basis to the Executive Staff for the approval process. For the fiscal year 2024, the manual process of reconciling toll credits balance of the new projects with a starting date of January 2024 and later will be changed to an automated process with the PMIS Program, as agreed in Section II of the Memorandum of Understanding (MOU) signed in February 2016 between FHWA and the Authority. In addition, current toll credits tracking, reconciliation, and approval processes are reviewed by FHWA PR Division for compliance. Responsible: Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: In process. Expected to be completed on or before June 30, 2025.

View Audit 361316

Finding 570031 (2023-003)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program....

Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program. Responsible: Mr. Ramon L. Rivera Rivera, Analyst Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: Completed on June 30, 2023.

View Audit 361316

Finding 570026 (2023-002)

Significant Deficiency 2023

Puerto Rico Highways and Transportation Authority

PR

Reporting § 200.510

Corrective Action Plan: The Authority will develop a new procedure to ensure compliance with these reporting requirements. All personnel involved in the administration of these programs for which federal funds are expended should receive adequate training about federal compliance and reporting requi...

Corrective Action Plan: The Authority will develop a new procedure to ensure compliance with these reporting requirements. All personnel involved in the administration of these programs for which federal funds are expended should receive adequate training about federal compliance and reporting requirements related to such programs. In addition, an individual should be assigned with the responsibility to monitor compliance with all related federal requirements. These procedures will also include a quarterly reconciliation of amounts reported between the Schedule of Federal Awards with the trial balance. Responsible: Mr. Angel M. Felix Cruz, Finance Office Auxiliary Director Ms. Maria Del R. Ramos Ocasio, Accounting and Finance Manager Status: In process. Expected to be completed on or before December 31, 2024.

View Audit 361316

Finding 570016 (2023-102)

Significant Deficiency 2023

Greenlee County, Arizona

AZ

Reporting Significant Deficiency

Federal program information: Funding agencies: U.S. Department of Treasury Titles: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award numbers and years: None; March 1, 2021 through December 31, 2024 Compliance Requirements: Reporting Questioned Costs: None Contact Name: Re...

Federal program information: Funding agencies: U.S. Department of Treasury Titles: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award numbers and years: None; March 1, 2021 through December 31, 2024 Compliance Requirements: Reporting Questioned Costs: None Contact Name: Rene Ontiveros Corrective Action Planned: The reporting submittal has been corrected, and all funds were reported for 2024 reporting requirements. Anticipated Completion Date: March 31, 2025

View Audit 361277

Finding 570014 (2023-101)

Significant Deficiency 2023

Greenlee County, Arizona

AZ

Reporting Significant Deficiency § 200.512

Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listing Number: 10.904; 21.027; 21...

Federal program information: Funding agencies: U.S. Department of Agriculture; U.S. Department of Treasury Titles: Watershed Protection and Flood Prevention; Coronavirus State and Local Fiscal Recovery Funds; Local Assistance and Tribal Consistency Fund. Assistance Listing Number: 10.904; 21.027; 21.032 Award numbers and years NR229457XXXXC004; None;None; July 1, 2022 through June 30, 2023; March 1, 2021 through December 31, 2024; July 1, 2022 through June 30, 2023 Compliance Requirements: Reporting Questioned Costs: Not applicable Contact Name: Rene Ontiveros Corrective Action Planned: The County will continue to work/develop better plans on getting financial statements/single audit submitted and reviewed in a timely manner to meet requirements for submittal. Anticipated Completion Date: March 31, 2026

View Audit 361277

Corrective Action Plans

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