Corrective Action Plans

Finding 500935 (2023-008)

Significant Deficiency 2023

ME

Reporting Cash Management Significant Deficiency § 200.502

2023-008 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and has already taken steps to ensure this issue does not come back up for FY24. The follow process has been put i...

2023-008 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and has already taken steps to ensure this issue does not come back up for FY24. The follow process has been put in place to ensure compliance: 1) Director of Accounting and Grants Director will ensure they have appropriate training and work collaboratively to develop documentation process a. The Grant Director will update all grants as they are received, to ensure an accurate list of grants b. The Director of Accounting will update all of the financial data for each grant 2) The Director of Accounting will be responsible for the review and submitting document to the auditing firm For FY24, the Director of Accounting and Grant Director will jointly build the document and review to ensure completeness and accuracy. In FY25, the schedule of expenditures of federal award will be prepared as the year progresses.

View Audit 323235

Finding 500931 (2023-003)

Significant Deficiency 2023

Native Sun Community Power Development

MN

Subrecipient Monitoring Reporting Significant Deficiency

Planned Corrective Action: We will implement a process to ensure FSRS reporting is completed on a timely basis. It will be included in the monthly drawdown activities. Specific to 2023, this was filed by Lisa Daniels on 9/27/2024. Rhonda will oversee the submission of this reporting requirement goin...

Planned Corrective Action: We will implement a process to ensure FSRS reporting is completed on a timely basis. It will be included in the monthly drawdown activities. Specific to 2023, this was filed by Lisa Daniels on 9/27/2024. Rhonda will oversee the submission of this reporting requirement going forward. Name of Contact Person: Lisa Daniels, Program Director & Rhonda Conn, Program Director Anticipated Completion Date: October 1, 2024

View Audit 323232

Finding 500928 (2023-001)

Material Weakness 2023

Houston Area Urban League

TX

Reporting Internal Control / Segregation of Duties

RE: Management Response to 2023 Annual Audit We acknowledge the observations and recommendations made during the Houston Area Urban League's 2023 Annual Audit. The Board of Directors Audit Committee and the Houston Area Urban League's Executive Leadership Team have reviewed the recommendations. In r...

RE: Management Response to 2023 Annual Audit We acknowledge the observations and recommendations made during the Houston Area Urban League's 2023 Annual Audit. The Board of Directors Audit Committee and the Houston Area Urban League's Executive Leadership Team have reviewed the recommendations. In response to the recommendation, we have outlined the action items to support implementation. A review and update of our Financial Policies and Procedures and the Finance Manual is scheduled for completion by year-end. Simultaneously, as we deploy innovative technology to streamline operations and drive efficiencies, we will document workflow procedures to ensure compliance and controls. A key element to defining the written procedures will be the validation of process controls. The target date for completion is December 31 , 2024. As we analyze organizational changes that will ensure the adherence to the recommendations, we are assured that the finance team is knowledgeable of their respective roles and responsibilities to adequately perfonn duties. In response to the recommendations related to the Schedule of Expenditures of Federal A wards, (SEF A) we have designated a Grants Analyst who is responsible for ensuring the adhering to SEFA requirements as a component of the month-end closing process. We will also reference SEF A for recording of journal entries and the reconciliation process. Lastly, the Finance Department will also establish reviews with the Board of Directors ' Audit Committee and Finance Committee to simulate a high-level audit process. This review should support the identification of potential areas of concern for immediate resolution.

View Audit 323231

Finding 500498 (2023-002)

Material Weakness 2023

Icahn School of Medicine at Mount Sinai

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Identification on the Federal Program: Grantor: Department of Education Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Views of responsible officials and planned corrective actions: The School’s Office of Student Financial Services has instituted comprehensive processes a...

Identification on the Federal Program: Grantor: Department of Education Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Views of responsible officials and planned corrective actions: The School’s Office of Student Financial Services has instituted comprehensive processes and controls to ensure a timely review and submission of the FISAP, in accordance with the U.S. Department of Education’s FISAP instructions. The specific procedures will be documented in the School’s manual. With these protocols in place, we will adhere to the regulations set forth by the U.S. Department of Education. Name of responsible official: LaVerne Walker Director of Student Financial Services laverne.walker@mssm.edu Projected completion date: - September 26, 2024: Completed implementation of FISAP completion and signature submission. - October 7, 2024: Complete revision to procedure manual

View Audit 323221

Finding 500454 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Greeley

CO

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Management’s Response: Management will develop and install a journal voucher system which requires approval by a person other than the preparer.

View Audit 323212

Finding 500448 (2023-001)

Significant Deficiency 2023

Grady Memorial Hospital Corporation

GA

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

To: FY2023 Uniform Guidance Reporting Package From: Gina Smith, VP, Fiscal Service/Controller RE: 2023 Uniform Guidance Audit Corrective Action Plan Date: 9/27/2024 Finding 2023-001 – Reporting Federal Program: Provider Relief Fund and American Rescue Plan Rural Distribution ALN: 93.498 Grady Memori...

To: FY2023 Uniform Guidance Reporting Package From: Gina Smith, VP, Fiscal Service/Controller RE: 2023 Uniform Guidance Audit Corrective Action Plan Date: 9/27/2024 Finding 2023-001 – Reporting Federal Program: Provider Relief Fund and American Rescue Plan Rural Distribution ALN: 93.498 Grady Memorial Hospital Corporation’s (Grady) CFO and VP of Fiscal Services/Controller have reviewed the reporting from KPMG relating to the Uniform Guidance. We understand the recommendation set forth by KPMG and will revamp our controls and processes to include additional management review of the SEFA to include the prior of any submission and to provide evidence of the related review Grady’s corrective action plan: Grady Memorial Hospital Corporation has implemented a new review policy for the submissions of PRF reports which also includes a new reporting and review procedure that are performed by the Controller and Tax & Technical Accounting Manager. GMHC will implement controls and processes to ensure grant reports are reviewed prior to submission and that evidence of review is maintained within the timeline it was signed. Contact person/s responsible for the correction action: Gina Smith, VP, Fiscal Service/Controller Anticipated Completion Date: Grady Memorial Hospital Corporation has implemented controls and processes to ensure grant reports are reviewed prior to submission and that evidence of review is maintained.

View Audit 323207

Finding 500439 (2023-002)

Significant Deficiency 2023

Grady Memorial Hospital Corporation

GA

Reporting § 200.502 § 200.510

Finding 2023-002 Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Medicaid Assistance Program HIV Emergency Relief Project Grants ALN: 21.027 / 93.778 / 93.914 Grady Memorial Hospital Corporation’s CFO and VP of Fiscal Services/Controller have reviewed the reporting from K...

Finding 2023-002 Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Medicaid Assistance Program HIV Emergency Relief Project Grants ALN: 21.027 / 93.778 / 93.914 Grady Memorial Hospital Corporation’s CFO and VP of Fiscal Services/Controller have reviewed the reporting from KPMG relating to the Uniform Guidance. We understand the recommendation set forth by KPMG and will update our controls and processes to include additional review of expenses incurred during the relevant audit period. Grady’s corrective action plan: Going forward the SEFA will be reviewed to ensure that all related expenses for the audit period are incorporated. Contact person/s responsible for the corrective action: David Noble, Director, Grant Administration Anticipated Completion Date: Consistent with 2024 Financial Audit Reporting

View Audit 323207

Finding 500432 (2023-002)

Material Weakness 2023

Abused Adult Resource Center

ND

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Contact Person Michelle Erickson Corrective Action Plan The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Completion Date Fiscal Year 2024

View Audit 323201 Questioned Costs: $1

Finding 500426 (2023-004)

Significant Deficiency 2023

Meeker County

MN

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

REPORTING Recommendation: The County should design procedures and controls to ensure all reports are formally reviewed, all deadlines are met, and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in ...

REPORTING Recommendation: The County should design procedures and controls to ensure all reports are formally reviewed, all deadlines are met, and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will review procedures and implement changes as needed to ensure reports are formally reviewed, submitted timely, and proper documentation is retained. Name of the contact person responsible for corrective action: Charlene Dale, Human Services Supervisor Planned completion date for corrective action plan: December 31, 2024

View Audit 323197

Finding 500417 (2023-001)

Material Weakness 2023

St. Francis Village, Inc.

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding 2023-001: Adjustments, both individually and in aggregate were material to the financial statements. Adjustments were needed to correct cash, accounts receivable, fixed assets, accounts payable, accrued expense, and debt balances. Several key review processes were not occurring. a. Responsib...

Finding 2023-001: Adjustments, both individually and in aggregate were material to the financial statements. Adjustments were needed to correct cash, accounts receivable, fixed assets, accounts payable, accrued expense, and debt balances. Several key review processes were not occurring. a. Responsible Official’s Response: Management will modify its internal control practices to ensure that proper daily and monthly accounting processes and procedures are being followed for all asset and liability accounts by the Business Manager and reviewed timely each month by the Executive Director. Management is in the process of hiring a Controller to assist with monthly accounting cycle, reconciliations, and financial statement reporting, allowing the Executive Director to have more oversight responsibilities for the financial statements as a whole. b. Planned Implementation Date of Corrective Action: Management will implement this change immediately. c. Person Responsible for Corrective Action: Executive Director in conjunction with advice from the Board of Directors.

View Audit 323177

Finding 500405 (2023-003)

Significant Deficiency 2023

Town of Paoli

IN

Reporting Subrecipient Monitoring Significant Deficiency § 200.328

Management of the Town will work to adopt a formal federal reporting policy and monitoring system that will ensure accurate and timely reporting of all grants. The Town will also assign a reporting leader to become familiar with all reporting requirements and monitor the timeline of the reporting r...

Management of the Town will work to adopt a formal federal reporting policy and monitoring system that will ensure accurate and timely reporting of all grants. The Town will also assign a reporting leader to become familiar with all reporting requirements and monitor the timeline of the reporting requirements.

View Audit 323172

Finding 500402 (2023-001)

Significant Deficiency 2023

West Virginia University Health System and Controlled Entities

WV

Reporting Significant Deficiency Internal Control / Segregation of Duties

Contact Person: Justin Gibson Management’s Response: Effective September 30, 2023, United Summit Center’s Grants G230723 Regional Jail and G230772 were renewed and as part of that renewal the monthly grant reporting date was moved from the 25th of the month to the 15th of the month. Management di...

Contact Person: Justin Gibson Management’s Response: Effective September 30, 2023, United Summit Center’s Grants G230723 Regional Jail and G230772 were renewed and as part of that renewal the monthly grant reporting date was moved from the 25th of the month to the 15th of the month. Management did not identify the earlier required monthly reporting deadline as part of the renewal and continued to submit monthly grant reports following the former reporting timeline which caused the monthly reports to be submitted late for the months of October 2023 through March 2024. Management identified the discrepancy and began submitting the monthly reporting timely with reporting for April. Going forward Management reviews the reporting timely requirements of all new grant agreements and grant agreement renewals to ensure required monthly reporting deadlines are met. Completion Date: 04/15/2024

View Audit 323168

Finding 500401 (2023-001)

None 2023

Riderwood Village, Inc. and Subsidiary

MD

Reporting Equipment & Real Property Management

The Management of Riderwood Village, Inc. and its subsidiary prioritize implementing and maintaining effective internal controls, particularly with respect to funds received from the Federal government. Through ongoing communication, training, and consistent policy enforcement, Management has contin...

The Management of Riderwood Village, Inc. and its subsidiary prioritize implementing and maintaining effective internal controls, particularly with respect to funds received from the Federal government. Through ongoing communication, training, and consistent policy enforcement, Management has continued to promote sound business practices and strong internal controls throughout Riderwood Village, Inc. and its subsidiary. The following outlines Management’s Views and Corrective Action Plan concerning the Schedule of Findings and Questioned Costs for the year ended December 31, 2023. Finding 2023-001: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Cluster: Not applicable Federal Agency: Department of Health and Human Services (“HHS”) Award Name: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution – Period 5 Award Year(s): January 1, 2020 – December 31, 2023 Management acknowledges the issue identified in the audit. Based on the email evidence provided, Management confirms that all proper authorizations were obtained, and the disbursement of the stay bonus to employees were deemed allowable. Prospectively, Management remains committed to ensuring the accuracy and compliance of all disbursements under the Provider Relief Fund and ARP Rural Distribution programs.

View Audit 323164

Finding 500396 (2023-005)

Material Weakness 2023

City of Greeley

CO

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2023-005 Condition: Related to the Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027), there was no evidence that reports were reviewed for completeness and accuracy prior to submission. Planned Corrective Action: The City hired a full-time Grants Manager in February 202...

Finding Number: 2023-005 Condition: Related to the Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027), there was no evidence that reports were reviewed for completeness and accuracy prior to submission. Planned Corrective Action: The City hired a full-time Grants Manager in February 2024 to establish procedures to track grants that are awarded and expended by the City. New procedures will be developed to ensure that financial and performance reports for grants will be reviewed and approved by the Grants Manager prior to submission of the reports to the awarding entities. Documentation of this review will be retained with the grant documents. Contact person responsible for corrective action: Stacey Swanson, Grant & Special Revenue Manager Anticipated Completion Date: December 31, 2024

View Audit 323158

Finding 500392 (2023-003)

Material Weakness 2023

City of Greeley

CO

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2023-003 Condition: Related to the WaterSMART grant (ALN 15.507), controls in place were not adequate to ensure expenses were reported in the proper categories on the performance reports. Planned Corrective Action: The City hired a full-time Grants Manager in February 2024 to establ...

Finding Number: 2023-003 Condition: Related to the WaterSMART grant (ALN 15.507), controls in place were not adequate to ensure expenses were reported in the proper categories on the performance reports. Planned Corrective Action: The City hired a full-time Grants Manager in February 2024 to establish procedures to track grants that are awarded and expended by the City. New procedures will be developed to ensure that financial and performance reports for grants will be reviewed by the Grants Manager prior to submission of the reports to the awarding entities. Documentation of this review will be retained with the grant documents. Contact person responsible for corrective action: Stacey Swanson, Grant & Special Revenue Manager Anticipated Completion Date: December 31, 2024

View Audit 323158

Finding 500387 (2023-002)

Significant Deficiency 2023

The New Mexico Farmers Marketing Association

NM

Reporting

View of Responsible Official The Executive Director will take action to make sure USDA reports are filed on time. The ED will work with the Finance Director to ensure deadlines are met. Timeline This will be implemented as of 9/27/2024 Staff Responsible Executive Director

View Audit 323155

Finding 500386 (2023-002)

Material Weakness 2023

Jackson County, Colorado

CO

Reporting Internal Control / Segregation of Duties § 200.100 § 200.510

Material Weakness, Inaccurate Schedule of Expenditures Of Federal Awards (The SEFA) Personnel Responsible for Corrective Action: Samantha Martin, County Administrator Anticipated Completion Date: 12/31/2024 Corrective Action Plan: The County agrees with the auditor’s recommendation to improve its ...

Material Weakness, Inaccurate Schedule of Expenditures Of Federal Awards (The SEFA) Personnel Responsible for Corrective Action: Samantha Martin, County Administrator Anticipated Completion Date: 12/31/2024 Corrective Action Plan: The County agrees with the auditor’s recommendation to improve its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects all federal expenditures for the fiscal year properly. The County is in the process of implementing an accounting software package with a corresponding month and year-end closing process to ensure balances are reconciled and reviewed.

View Audit 323150

Finding 500385 (2023-003)

Material Weakness 2023

Jackson County, Colorado

CO

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Material Weakness, Internal Control Over Compliance and Compliance, Allowable Costs and Activities, Reporting Personnel Responsible for Corrective Action: Samantha Martin, County Administrator Anticipated Completion Date: 12/31/2024 Corrective Action Plan: The County agrees with the auditor’s rec...

Material Weakness, Internal Control Over Compliance and Compliance, Allowable Costs and Activities, Reporting Personnel Responsible for Corrective Action: Samantha Martin, County Administrator Anticipated Completion Date: 12/31/2024 Corrective Action Plan: The County agrees with the auditor’s recommendation to improve its internal controls related to federal grant allowable costs and activities determinations and reporting requirements and will implement a process that ensures federal expenditure accounting and reports are prepared and then reviewed and approved by a separate employee prior to submission.

View Audit 323150

Finding 500371 (2023-004)

Significant Deficiency 2023

Milton Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-004 - Reporting; Significant Deficiency (All Federal Programs) Auditee's Response and Planned Corrective Action The late filing of the 12-31-22 REAC occurred under prior Authority management. We expect the 12-31- 23 REAC to be filed on time. Person Responsible for Corrective Action:...

Finding No. 2023-004 - Reporting; Significant Deficiency (All Federal Programs) Auditee's Response and Planned Corrective Action The late filing of the 12-31-22 REAC occurred under prior Authority management. We expect the 12-31- 23 REAC to be filed on time. Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 323134

Finding 500366 (2023-002)

Significant Deficiency 2023

Milton Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2023-002 - Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee's Response and Planned Corrective Action The Milton Housing Authority will develop better internal controls over the performance and documentation of SEMAP. To that end, a consultant has been contracte...

Finding No. 2023-002 - Reporting; Significant Deficiency (HCV Cluster #14.871 and #14.879) Auditee's Response and Planned Corrective Action The Milton Housing Authority will develop better internal controls over the performance and documentation of SEMAP. To that end, a consultant has been contracted and continues to train Employees. Staff is working with local HUD representatives for additional support. MHA will also consider outsourcing this to a reputable third party. Planned Implementation Date of Corrective Action: September 27, 2024 Person Responsible for Corrective Action: Earl Fay, Executive Director (617) 698-2169

View Audit 323134

Finding 500362 (2023-001)

Significant Deficiency 2023

St Barnabas Hospital

NY

Allowable Costs / Cost Principles Reporting

Finding 2023-001 Significant deficiency regarding Allowable Costs/Cost Principles and lack of documentation supporting management’s review control Information on the federal program: Grantor: Department of Agriculture Pass Through Entity: NYS Department of Health Program Name: WIC Special Supplement...

Finding 2023-001 Significant deficiency regarding Allowable Costs/Cost Principles and lack of documentation supporting management’s review control Information on the federal program: Grantor: Department of Agriculture Pass Through Entity: NYS Department of Health Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing No.: 10.557 Views of responsible officials and planned corrective actions: Management concurs with the audit finding and has implemented a standardized review and approval process that will be performed prior to monthly vouchers being submitted for reimbursement, including verification of allowability of expenditures and appropriate indirect cost and fringe benefit expense rates. Evidence of the monthly review and approval will be retained. Name of responsible official: Bill Dibitetto VP of Finance Projected completion date: October 31, 2024

View Audit 323118

Finding 500357 (2023-001)

None 2023

County of Middlesex

NJ

Reporting

Management will correct these findings during the year ended December 31, 2024. Additionally, after year end, management updated the cumulative expenditures on a subsequent SLFRF quarterly report to agree to the expenditures noted in the supporting documentation over the life of the program

View Audit 323112

Finding 500342 (2023-001)

Material Weakness 2023

La Plata County Colorado

CO

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

Finding 2023-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: Already completed Corrective Action Plan: The County agrees with the auditor’s recommendation to improve its internal c...

Finding 2023-001 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Adam Rogers Anticipated Completion Date: Already completed Corrective Action Plan: The County agrees with the auditor’s recommendation to improve its internal controls related to federal grant reporting requirements and has implemented a process that ensures federal expenditure accounting and reports are prepared by the Grants Analyst and then reviewed and approved by the Deputy Director of Finance or Director of Finance to provide oversight and detect and correct errors before reports are submitted.

View Audit 323102

Finding 500328 (2023-004)

Significant Deficiency 2023

Lummi Indian Business Council

WA

Equipment & Real Property Management Material Weakness Reporting § 200.313

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: Management completed a physical inventory in 2022-2023, but was not able to provide support showing management review and approval. Solut...

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: Management completed a physical inventory in 2022-2023, but was not able to provide support showing management review and approval. Solution: With the guidance and authority outlined in the Department’s internal policies and in accordance with 2 CFR, Part 200, Subpart D, Property Standards, The non-Federal entity must submit annually an inventory listing of federally-owned property in its custody to the Federal awarding agency as defined within existing governing statues, regulations, or terms and conditions of the award. Procedures for the delegated staff administering these regulatory activities will follow the minimum requirements of maintaining property records. Final review of inventory will have final reviewed by Department’s CFO of approval and will be documented annually. Corrective action plan will be in accordance with c CFR, Part 200, Subpart F, §200.511 Audit findings follow-up. The Department entered into a professional agreement with Financial Service Advisors, LLC to assess current policies to update standards of management by identifying credentials and experience of senior finance staff who will oversee these activities. Revisions to the policies will provide the Department’s government an extensive manual that will be developed into a fiscal management training. Training will include but not be limited to reviewing procurement methods, fiscal review of ledger activity, and audit responsibility on a quarterly basis and reporting to tribal council. Responsible: Anthony Madera, Chief Financial Officer, Lummi Indian Business Council Anticipated completion date: 06/30/2025

View Audit 323095

Finding 500324 (2023-002)

Material Weakness 2023

Lummi Indian Business Council

WA

Allowable Costs / Cost Principles Material Weakness Reporting

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval pro...

Person responsible for corrective action plan: Anthony Madera, CFO Lummi Indian Business Council 2665 Kwina Road Bellingham, WA 98226 (360) 384-7181 Condition: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval process. Solution: With the guidance and authority outlined in the Department’s internal policies and in accordance with 2 CFR, Part 200, Subpart E, §200.405 Allocable costs, manual adjustments will be defined as reasonable and allocable as defined within existing governing statues, regulations, or terms and conditions of the award. Levels of delegation of staff administering these regulatory activities will utilize the appropriate credentials request cost adjustments and use prudent judgment to determine those costs are necessary and do not deviate from the Department’s established practices and policies. Final review of cost adjustment requests will be reviewed by Department’s OMB and once approved a signature of review and approval will be documented. Corrective action plan will be in accordance with c CFR, Part 200, Subpart F, §200.511 Audit findings follow-up. The Department entered into a professional agreement with Financial Service Advisors, LLC to assess current policies to update standards of management by identifying credentials and experience of senior finance staff who will oversee these activities. Revisions to the policies will provide the Department’s government an extensive manual that will be developed into a fiscal management training. Training will include but not be limited to reviewing procurement methods, fiscal review of ledger activity, and audit responsibility on a quarterly basis and reporting to tribal council. Responsible: Anthony Madera, Chief Financial Officer, Lummi Indian Business Council Anticipated completion date: 06/30/2025

View Audit 323095

Corrective Action Plans

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