Corrective Action Plans

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Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in...
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are done and maintained in the files and implement processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in...
Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority has implemented a time tracking model as of July 1, 2023 to have back-up documentation of actual time for budget and audit purposes. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024
Health Center Cluster – Assistance Listing Numbers 93.224 & 93.527 Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Explanation of disagreement with audit finding: Ther...
Health Center Cluster – Assistance Listing Numbers 93.224 & 93.527 Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will implement additional checks in quality review process of UDS prior to submission. Name(s) of the contact person(s) responsible for corrective action: Jennifer Beckius, CFO Planned completion date for corrective action plan: December 2024
Contact Person of Southwest Washington Accountable Community of Health: Eddie Gallagher, Director of Finance and Operations Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 121 SW Salmon Street, Suite 1100 Portland, OR 97204 Audit Period: January 1, 2023 through Dece...
Contact Person of Southwest Washington Accountable Community of Health: Eddie Gallagher, Director of Finance and Operations Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 121 SW Salmon Street, Suite 1100 Portland, OR 97204 Audit Period: January 1, 2023 through December 31, 2023. The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedules. Finding #2023-001 Significant deficiency over cash management 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases Federal Agency: U.S. Department of Health and Human Services Pass-thru Agency: State of Washington Finding Controls should be in place over the preparation and submission of monthly billing invoices. Two out of three billing invoices tested were prepared and submitted by the same individual without supervisory review and approval prior to submission. The Organization was understaffed in the Finance Department during this time. Recommendation We recommend documented review and approval of billing invoices before submission by a member of management different from the preparer. Corrective Action: Processes were subsequently updated to prevent further instances of this deficiency. Updated processes were in place for the remainder of 2023. It is noteworthy that the State of Washington Department of Health performed a site visit and no findings or recommendations were identified.
FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-22-MC-06-0571, B-21-MC-06-0571 Award Years: 2021-2022 Name of Contact Person: Margaret Herrero, Deput...
FFATA Reporting Federal Award Information Federal Agencies: U.S. Department of Housing and Urban Development Program Title: Community Development Block Grants/Entitlement Grants Award Numbers: B-22-MC-06-0571, B-21-MC-06-0571 Award Years: 2021-2022 Name of Contact Person: Margaret Herrero, Deputy Director of Finance Corrective Action: The City will include the review of the FFATA reports in their preparation of the CDBG reports and ensure that the FAATA reports are prepared and submitted in a timely manner when subcontracts exceed the $30,000 threshold. Proposed Completion Date: Fiscal Year ended June 30, 2024.
Finding 2023-111-007-Grant Agreement Compliance - CDBG Environmental Review Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will updat...
Finding 2023-111-007-Grant Agreement Compliance - CDBG Environmental Review Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to ensure that they are following all grant agreement requirements and will maintain adequate documentation to document grant compliance.
Finding 2023-111-006-Grant Agreement Compliance - CDBG Reporting Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant man...
Finding 2023-111-006-Grant Agreement Compliance - CDBG Reporting Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to include monthly or quarterly reconciliations of grant expense and will maintain complete grant files so that an accurate and complete so that correct reporting can be submitted as required.
Finding 2023-111-005-Federal Special Tests and Provisions -CBG Wage Rate Requirements Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff ...
Finding 2023-111-005-Federal Special Tests and Provisions -CBG Wage Rate Requirements Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to ensure that Federal Wage Rate requirements are included in all eligible construction contracts and procedures to monitor that contractors and subcontractors comply with wage rate requirements.
Finding 2023-111-004-Federal Reporting-Community Development Block Grant (CDBG) Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned C01Tective Action: Finance staff will r...
Finding 2023-111-004-Federal Reporting-Community Development Block Grant (CDBG) Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned C01Tective Action: Finance staff will review grant management policies and procedures to ensure the city is correctly submitting federal reporting to HUD as required.
Finding 2023-111-003-Federal Reporting Compliance - American Rescue Plan (ARP) Program Name/Assistance Listing Title: ARP Assistance Listing Number: 21.027 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will upd...
Finding 2023-111-003-Federal Reporting Compliance - American Rescue Plan (ARP) Program Name/Assistance Listing Title: ARP Assistance Listing Number: 21.027 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to include monthly or quarterly reconciliations of grant expense and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2023-III-002-Federal Audit Clearinghouse Submission Program Name/Assistance Listing Title: CDBG/ARP Assistance Listing Number: 14.228/21.027 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update gra...
Finding 2023-III-002-Federal Audit Clearinghouse Submission Program Name/Assistance Listing Title: CDBG/ARP Assistance Listing Number: 14.228/21.027 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to include monthly or quarterly reconciliations of grant expense and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and that the SEFA will be completed in a timely manner and the Single Audit will be submitted to the FAC as required.
Finding 496219 (2023-001)
Significant Deficiency 2023
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days foll...
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Corrective action planned: Management of the City will implement additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Contact person: Cheryl Zeto, Finance Director (409) 883-1041 Anticipated completion date: August 2024
View Audit 319159 Questioned Costs: $1
Finding 2023-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Significant Deficiency Corrective Action Plan: We have engaged with our software provider to review our current waitlist setup and preferences. We have cross-referenced that set up against pro...
Finding 2023-002 – Housing Choice Voucher Program – Internal Control over Waiting List – Noncompliance and Significant Deficiency Corrective Action Plan: We have engaged with our software provider to review our current waitlist setup and preferences. We have cross-referenced that set up against program rules as well as our administrative plan and are working through any needed corrections. Further, we are working to automate the waitlist selection process to eliminate the current manual process as well as develop more robust controls around waitlist administration and selection. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of December 31, 2024. Responsible Person: Sydney Abbott-Torrence, Vice President of Property Management Division
Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Corrective Action Plan: Greensboro Housing Authority (GHA) continues implementation of systems and processes to correct internal control over particip...
Finding 2023-001 – Housing Choice Voucher Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Corrective Action Plan: Greensboro Housing Authority (GHA) continues implementation of systems and processes to correct internal control over participant files in the Housing Choice Voucher Program (HCVP) with the following actions: In 2023, GHA made leadership changes through the recruitment of talented and transformational leaders that are knowledgeable of program rules and requirements. In addition to the two-pronged approach that was implemented in the prior year, GHA team members will expand Quality Control and Quality Assurance checks on program participants’ files to verify the accuracy of calculations and compliance requirements. This will be augmented by increased sampling and review from a third-party consultant. GHA will continue to provide internal and external training to team members. We have completed an independent review of over 25% of our files and we are using the results of that review to identify specific areas for ongoing training and development. We have also invested in leveraging technology to help us mitigate the errors identified during the audit. Anticipated Completion Date: The above plans will be implemented immediately and will be continuously monitored. We anticipate a completion date of no later than December 31, 2024. Responsible Person: Meredith Daye, Chief Operating Officer
Finding 486139 (2023-001)
Significant Deficiency 2023
Finding Number: 2023-001 Finding Title: FFATA Reporting Program: 14.218 Community Development Block Grant Name of Contact Person Responsible for Corrective Action: Matthew Bower- Manager Resource Coordination Corrective Action Planned: Staff has established a system of reviewing all Federal Direct g...
Finding Number: 2023-001 Finding Title: FFATA Reporting Program: 14.218 Community Development Block Grant Name of Contact Person Responsible for Corrective Action: Matthew Bower- Manager Resource Coordination Corrective Action Planned: Staff has established a system of reviewing all Federal Direct grants on a monthly basis for any new subawards that require FFATA reporting, and report as required. Anticipated Completion Date: System in place as of August 1, 2024.
The Division will ensure evidence of review is maintained for the inventory work sheets. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director
The Division will ensure evidence of review is maintained for the inventory work sheets. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director
The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Comple...
The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director & Julie Luft, Northwest Division Social Services Director
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The District’s control processes and procedures did not detect the erro...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The District’s control processes and procedures did not detect the errors associated with certain line items in the reports submitted for the quarters ended 6/30/2023 and 9/30/2023 containing costs from the incorrect period. Responsible Individuals: Carmen Christensen, CFO/Office Manager Corrective Action Plan: The State of Nebraska requires quarterly reporting on FEMA funded projects. The due date of the report is the 15th of the month following the end of the quarter. Due to this timing and the monthend closing process of Elkhorn RPPD’s financials, the costs for work order costs related to payroll benefits and any overheads are not included in the quarterly project costs. These are submitted the next quarterly report. Anticipated Completion Date: Ongoing
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: There was one instance of an employee’s timesheet which was reviewed an...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: There was one instance of an employee’s timesheet which was reviewed and approved by the same employee and did not have an independent review performed. Responsible Individuals: Carmen Christensen, CFO/Office Manager Corrective Action Plan: The employee who reviews the timesheet is the general foreman. Action has been taken and all general foreman time will be approved electronically by the Operations Manager once training has been completed on entering time in the software system. Anticipated Completion Date: October 1, 2024
Finding 2023-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: August 2024 Correction Action Plan: Paul Costigan, State Refugee Coordinator, and his team will develop a control to ensure a second review of the FFATA report is d...
Finding 2023-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: August 2024 Correction Action Plan: Paul Costigan, State Refugee Coordinator, and his team will develop a control to ensure a second review of the FFATA report is documented.
Significant Deficiency in Internal Controls over Compliance Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Corrective Action Planned: The School Business Office has implemented a process to reconcile grants funds by compiling the incomi...
Significant Deficiency in Internal Controls over Compliance Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Corrective Action Planned: The School Business Office has implemented a process to reconcile grants funds by compiling the incoming payments for the schools department and sending the details, along with the correct account numbers for each payment to both the town treasurer and accountant. Review of general ledger will be completed when Final Financial Reports are filed to ensure accuracy in posting of revenues and expenditures. The School Business Manager will communicate with Town Accountant if discrepancies are discovered. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager
Special Tests and Provisions (Replacement Reserves) – Section 8 Project-Based Cluster – Assistance Listing No. 14.182 Recommendation: We recommend that the Agency implements controls to ensure that they are receiving and reviewing the budget and escrow memos with required replacement reserve deposi...
Special Tests and Provisions (Replacement Reserves) – Section 8 Project-Based Cluster – Assistance Listing No. 14.182 Recommendation: We recommend that the Agency implements controls to ensure that they are receiving and reviewing the budget and escrow memos with required replacement reserve deposits for each project. We also recommend that the Agency implements controls to ensure that the projects are making their required monthly deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Housing Management Officers (HMO) will continue reviewing the escrow funding levels throughout the year during the following processes: • MOR/QOR reviews (at least quarterly) • Tax disbursement processing (quarterly for most properties) • Budget Reviews (annually - a complete escrow funding analysis and update is part of the process) • ROE reviews (as submitted by the development) Asset Management will work with Finance and IT to develop an Escrow Arrears report (MITAS) that will list all delinquent escrow funding. This report will help the Asset Managers determine if developments are funding per the Escrow Change Memo from that year’s approved budget. The Escrow Change memo is sent to each development and to Finance once the budget is approved. Funding levels are based upon a thorough escrow analysis completed by the HMO. A Funding Arrears Letter will also be created and added to the workflow. This letter will be sent whenever the HMO determines that the development is not funding at the required level. Name(s) of the contact person(s) responsible for corrective action: Katone Glover (Assistant Director of Asset Management) Planned completion date for corrective action plan: These changes should be completed by November 2024. If the U.S. Department of Treasury or U.S. Department of Housing and Urban Development have questions regarding this plan, please contact William Schmidt, Assistant Director HAF/ERMA Operations at 609-278-7472 and Katone Glover, Director of Asset Management | Asset Management Division at 609-278-7380.
Homeowners Assistance Fund– Assistance Listing No. 21.026 – Eligibility Recommendation: The Agency should evaluate the steps they take to ensure that any required documentation not gathered from the program participant is followed-up on and obtained, prior to finalizing an application and providin...
Homeowners Assistance Fund– Assistance Listing No. 21.026 – Eligibility Recommendation: The Agency should evaluate the steps they take to ensure that any required documentation not gathered from the program participant is followed-up on and obtained, prior to finalizing an application and providing housing assistance. Any changes in this methodology ought to be documented in the program policies and procedures, and communicated to all employees who engage in the application process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: All staff has been reminded and retrained to fully review each file to ensure that a properly executed 4506C has been uploaded to our operating system. Additionally, a lookback procedure has been instituted to capture any files from the current year that may be missing this document. Also, ERMA/HAF closers have been instructed to ensure that the form is available in our operating system, or they are to instruct the title agent and the applicant(s) that a form must be signed as part of the closing documents NJHMFA provides to the title agency. It is important to note that the document is not a US Treasury requirement and its inclusion in ERMA/HAF files was determined to be necessary to ease income reviews for self-employed applicants as well as those who receive rental income and include it on their IRS 1040 returns. While NJHMFA decided it would request this form for all applicants, the form itself is not utilized in every instance. Name(s) of the contact person(s) responsible for corrective action: William Schmidt (Assistant Director of HAF); James Abrams (HAF Program Manager); Tina White (HAF Program Manager) Planned completion date for corrective action plan: Training for staff and closers has already occurred. Closers have also received instructions to ensure the form is uploaded at time of closing. The lookback procedure shall be completed by no later than September 1st, 2024.
Ineffective Controls Over the Sliding Fee Scale Eligibility Requirements Condition Community Health Concern, Inc. (“CHC”) did not effectively maintain an internal control system over its sliding fee and clinic service eligibility requirements. During the compliance testing of the Uniform Guidance “...
Ineffective Controls Over the Sliding Fee Scale Eligibility Requirements Condition Community Health Concern, Inc. (“CHC”) did not effectively maintain an internal control system over its sliding fee and clinic service eligibility requirements. During the compliance testing of the Uniform Guidance “Special Tests and Provisions – Sliding Fee Applications” requirements, we noted: • Two (2) patient files/charts did not have the required eligibility information, including sliding fee scale assessments, proof of income, general consent, registration form, etc. • A Medicare patient was assessed a sliding fee scale discount for services that should have been charged to Medicare. Management’s Views: CHC implemented a new electronic health record (EHR), Epic Platform, in October 2023 to replace its 15-year-old legacy system, Intergy. After one year of extensive training, CHC with the assistance of Health Choice Network (HCN), a Health Center Controlled Network, rollout the Epic Platform, During and post implementation of the new platform, CHC encountered significant challenges in its front desk operations (e.g. eligibility information, including registration form, general consent, proof of income and sliding fee scale assessments), hence, two patients’ charts did not cross over from the old system to the new platform and challenges with our outreach teams’ encounters. Also, a Medicare beneficiary was incorrectly assessed a sliding fee scale discount for services that should have been charged to Medicare. As a result of the audit findings, we have identified several areas for improvements to enhance the effectiveness and efficiency of our front desk and outreach teams processes. Corrective Action Plan: The following corrective action plan outlines the necessary steps to address these areas: 1. Monthly Chart Audit by the Lead Patient Services Representative (Lead PSR): • Checklist to include: o Eligibility verification o Consent to treat o Registration packet o Sliding Fee Application o Self-declaration 2. Utilization of HCN Teams Chat Tool • Leverage the HCN Teams chat for addressing insurance-related questions, such as duplicate commercial plans, to ensure accurate and timely responses. 3. Retraining Low Performing Staff • Low-performing staff will undergo retraining with the Lead PSR and HCN Revenue Cycle Management consultants to enhance their performance and understanding of the processes. 4. Competency Test Development • Develop and implement a competency test for PSRs to ensure all team members possess the required knowledge and skills. 5. Monthly Meetings • Hold monthly meetings between the PSR and Billing teams to share knowledge, address concerns, and promote continuous learning and improvement. 6. Staff Registration Limitation • Limit the number of staff able to register patients. PSRs will take the lead role in registration, with MAs serving as backup when necessary. 7. Creation of Insurance Quick-Guides • Create quick-guides to aid in the selection and verification of insurance, ensuring staff have easy access to essential information. 8. Hard Stops on EPIC workflow • Request hard stops on EPIC for the input of key information to prevent incomplete or incorrect data entry, thereby improving data integrity and patient care. Anticipated Date of Completion: Management has implemented approximately 80% of the strategies described in the Plan above. These corrective actions are designed to address the identified issues and enhance the efficiency and accuracy of the registration and billing processes. Management believes that these measures will also lead to significant improvements in the overall operations and patient satisfaction. Management anticipates the successful completion date for the entire Plan to be no later than August 31st, 2024. Contact Person: For inquiries regarding this finding, please contact Benjo Reyes at BenjoR@CamillusHealth.org who is responsible for the corrective actions.
2023-002 Suspension / Debarment Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the ...
2023-002 Suspension / Debarment Recommendation: We recommend the Town design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Town implemented procedures to document and identify suspended and disbarred vendors through the System for Award Management (SAM) before engaging in a project that uses federal funds. Name(s) of the contact person(s) responsible for corrective action: James P. Finch Planned completion date for corrective action plan: April 2, 2024
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