Corrective Action Plans

Finding 540938 (2024-003)

Significant Deficiency 2024

NJ

Eligibility Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

The New Jersey Department of Labor and Workforce Development (DLWD) has policies and procedures in place that ensure that internal controls over RESEA include retention of documentation of each participant’s eligibility. All required Reemployment Services and Eligibility Assessment (RESEA) forms are...

The New Jersey Department of Labor and Workforce Development (DLWD) has policies and procedures in place that ensure that internal controls over RESEA include retention of documentation of each participant’s eligibility. All required Reemployment Services and Eligibility Assessment (RESEA) forms are collected from the participant and reviewed to determine UI eligibility by staff that are trained in RESEA and UI policy. Staff are required to upload all participant documentation into our online case management system where the information is available to staff indefinitely. DLWD will continue to provide training to staff to ensure that all participants are provided services in a timely manner and that all documentation is uploaded into our case management system. Corrective actions will be fully implemented as of June 30, 2025. COMPLETION DATE/ CONTACT PERSON June 30, 2025 Baden Almonor (609) 777-1042 Baden.Almonor@dol.nj.gov

View Audit 350571

Finding 540936 (2024-002)

Significant Deficiency 2024

State of New Jersey

NJ

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

The New Jersey Department of Labor and Workforce Development (DLWD) has reviewed the controls in place for the Pandemic Unemployment Assistance (PUA) and Federal Pandemic Unemployment Compensation (FPUC) programs that expired with payments for CWE 9/4/21. The system controls in place for FPUC con...

The New Jersey Department of Labor and Workforce Development (DLWD) has reviewed the controls in place for the Pandemic Unemployment Assistance (PUA) and Federal Pandemic Unemployment Compensation (FPUC) programs that expired with payments for CWE 9/4/21. The system controls in place for FPUC continues to require that an underlying UI/PUA payment must first be issued before any FPUC payment could be generated. Similar controls were in place for any PUA payments, where claimants have to choose a valid pandemic related reason for being unemployed before any PUA payment could be issued. These controls, before any CARES Act related payment could be issued, were in place for the duration of the CARES Act program. No PUA or FPUC payment should be issued without these requirements being met. We will continue to enforce these controls. COMPLETION DATE/ CONTACT PERSON September 30, 2024 Ronald Marino - DLWD (609) 292-2810 Ronald.Marino@dol.nj.gov

View Audit 350571 Questioned Costs: $1

Finding 540931 (2024-001)

Significant Deficiency 2024

Community Service Society of New York

NY

Subrecipient Monitoring Reporting Significant Deficiency

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are m...

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.

View Audit 350570

Finding 540878 (2024-002)

Significant Deficiency 2024

City of Waltham, Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Moving forward all Time & Efforts Records for federal grant funded positions will be on a single schedule (December and June) of each calendar year and tracked by each program department with support from administrative assistants. All forms will be collected electronically and remain on file in one...

Moving forward all Time & Efforts Records for federal grant funded positions will be on a single schedule (December and June) of each calendar year and tracked by each program department with support from administrative assistants. All forms will be collected electronically and remain on file in one central location in the Finance Department through Grants. This process was begun last year and worked well, but we learned that we need to include a mechanism for ensuring that staff complete Time and Effort forms upon their departure if they leave their role/the district prior to the December or June collection dates. We are working with HR to make sure that this is part of the exit process for any federally-funded staff.

View Audit 350527 Questioned Costs: $1

Finding 540829 (2024-001)

Significant Deficiency 2024

Newbern Housing Authority

TN

Questioned Costs Cash Management HUD Housing Programs

2024-001 FINDING: Excess Reimbursement Requested (Public Housing Capital Fund - ALN 14.872) – Significant Deficiency and Noncompliance Person responsible for Implementing the Corrective Action: The Board of Commissioners and David Jones Anticipated Completion Date of Corrective Action: June 30, ...

2024-001 FINDING: Excess Reimbursement Requested (Public Housing Capital Fund - ALN 14.872) – Significant Deficiency and Noncompliance Person responsible for Implementing the Corrective Action: The Board of Commissioners and David Jones Anticipated Completion Date of Corrective Action: June 30, 2025 Planned Corrective Action: The Authority will work on ensuring requests for reimbursement of capital funds will have supporting documentation and management will take measures to ensure duplicate requests aren't made for a single invoice.

View Audit 350466 Questioned Costs: $1

Finding 540826 (2024-004)

Significant Deficiency 2024

Muncie Community Schools

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

FINDING 2024-004 – COVID-19 – Education Stabilization Fund – Reporting Context: The School Corporation was required to submit one Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that t...

FINDING 2024-004 – COVID-19 – Education Stabilization Fund – Reporting Context: The School Corporation was required to submit one Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported for the reports covering the FY23 time period ($4,934,473) did not agree to the underlying expenditure records ($4,801,053) for the period of July 1, 2022 through June 30, 2023. Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: 765-747-5222 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all ESSER reports include accurate information that agree to the underlying disbursement records. Anticipated Completion Date: Next ESSER reports due in FY25

View Audit 350456

Finding 540746 (2024-001)

Significant Deficiency 2024

Interfaith Residence D/b/a Doorways and Related Entities

MO

Subrecipient Monitoring HUD Housing Programs Reporting

Finding 2024-001 Personnel Responsible for Corrective Actions: Megan Robinson, Chief Financial Officer and Carrie Bagwell, Director of Government Grants and Compliance Anticipated Completion Date: February 2025 Corrective Action Plan: Management recognized the need for additional staff capacity t...

Finding 2024-001 Personnel Responsible for Corrective Actions: Megan Robinson, Chief Financial Officer and Carrie Bagwell, Director of Government Grants and Compliance Anticipated Completion Date: February 2025 Corrective Action Plan: Management recognized the need for additional staff capacity to administer all required duties and hired an Outstate Program and Grants Manager on February 1, 2025 to focus on these tasks. The position is overseen by the Director of Government Grants and Compliance, who is knowledgeable about the service and reporting requirements of this program. Additionally, starting in February 2025, the team implemented bi-monthly meetings to update the Chief Financial Officers on progress and timely filing of all grants related reporting to ensure all deadlines are met.

View Audit 350444

Finding 540741 (2024-001)

Significant Deficiency 2024

City of Columbia, Missouri

MO

Reporting Significant Deficiency

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting...

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and completed submissions, and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance. Ancipated Completion Date: This will be accomplished for the fiscal year 2025 year-end.

View Audit 350428

Finding 540711 (2024-001)

Significant Deficiency 2024

Jobpath, Inc.

AZ

Subrecipient Monitoring Reporting Significant Deficiency

We identified the issue and the employee responsible was removed. As of July 1, 2024 the Data systems and Eligibility Manager is responsible for reporting with the added oversight and sign off from the Director of Operations.

View Audit 350398

Finding 540698 (2024-003)

Significant Deficiency 2024

McKendree University

IL

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

2024-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2024-003 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the Student Financial Aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date and that disbursements date reported in COD matches the disbursement date to the student. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The McKendree University Financial Aid Office has an automated daily process for notifying COD of all federal aid disbursements after a disbursement is made to a student’s account. This process also includes a step for checking the COD website for any rejected files to confirm that students were correctly reported within a day of loan and TEACH grant disbursements occurring, well within the 15-day required notification time frame. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025

View Audit 350395

Finding 540697 (2024-002)

Significant Deficiency 2024

McKendree University

IL

Matching / Level of Effort / Earmarking Eligibility Significant Deficiency § 200.303

2024-002 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2024-002 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the Federal Student Aid handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Part of the weekly procedure for federal loan and TEACH grant disbursements includes Loan Disbursement Notifications to all students immediately after the loan is disbursed to a student’s account. This process now includes a step for a second check of the loan disbursements to ensure that all loan and TEACH grant disbursements have been sent the notified via campus and external email. Name(s) of the contact person(s) responsible for corrective action: Patrick Michael, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025

View Audit 350395

Finding 540696 (2024-001)

Significant Deficiency 2024

McKendree University

IL

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

UNITED STATES DEPARTMENT OF EDUCATION 2024-001 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct...

UNITED STATES DEPARTMENT OF EDUCATION 2024-001 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their Written Information Security Program includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While significant progress has been made towards GLBA compliance, there was not time to fully implement the corrective action plan prior to June 30, 2024 given the timing of the audit completion. An Information Security Governance Committee has been established and one of the key responsibilities of the committee is to review the Written Information Security Program (WISP) against GLBA requirements to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Christine Tweedy, CIO & Director of IT Planned completion date for corrective action plan: June 30, 2025

View Audit 350395

Finding 540693 (2024-001)

Significant Deficiency 2024

Families First, Inc.

GA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimu...

Grantee Response and Corrective Action Plan: The CFO met with both the Director of Parenting and Adoption Support Services and the Access and Visitation Program Supervisor to discuss the finding and improve the invoice process. The preparation of the invoice is a team effort and involves at a minimum seventy-five documents and attachments per invoice. To minimize the risk of omitting required documentation, the Director or designated staff will review the invoice package prior to submission to the funder and an invoice checklist task will be developed and completed. Contact person(s) responsible for corrective action: Schwanna C. Lakine The anticipated completion date is June 30, 2025.

View Audit 350393

Finding 540603 (2024-001)

Significant Deficiency 2024

Grand Rapids Housing Commission

MI

HUD Housing Programs Eligibility Significant Deficiency

GRHC Response & Corrective Action Plan The GRHC does not dispute the finding and acknowledges the deficiencies identified. Due to staff shortages and turnover, GRHC experienced challenges in maintaining consistent file management, eligibility determinations, and recertifications in strict complian...

GRHC Response & Corrective Action Plan The GRHC does not dispute the finding and acknowledges the deficiencies identified. Due to staff shortages and turnover, GRHC experienced challenges in maintaining consistent file management, eligibility determinations, and recertifications in strict compliance with HUD requirements. However, prior to the auditor’s testing that resulted in this finding, the GRHC had already begun discussing strategies to address these issues. Recognizing the need for stronger internal controls and process improvements, the GRHC initiated a plan to enhance file management, compliance monitoring, and process reviews. This plan includes: Process Mapping of Critical Functions to standardize workflows, ensure consistency, and eliminate inefficiencies. Digitization of forms to improve efficiency and reduce errors. Electronic document signing to streamline tenant file processing. Internal control checklists to ensure completeness and accuracy before file submission. Quality control (QC) review of all files by a manager before final submission to ensure compliance with HUD regulations. Strategies for these improvements began in August 2024 and are scheduled for full implementation by July 2025. GRHC leadership has been actively monitoring these efforts and meeting regularly to ensure progress toward compliance. Corrective Actions & Implementation Plan Corrective Action Responsible Group Completion Date Status Process mapping of critical workflows to ensure standardized procedures for eligibility and recertifications. Policy and Program Feb 2025 Completed Implement digitization of forms to streamline eligibility and recertification processes. Policy and Program 30-Apr-25 In Progress Introduce electronic document signing to enhance efficiency and reduce processing time. Policy and Program /IT 30-Apr-25 In Progress Develop and enforce internal control checklists for eligibility and recertifications. Policy and Program/IT 31-May In Progress Provide staff training on new processes and HUD compliance requirements. Policy and Program 30-Apr-25 Planned Conduct internal audits to evaluate the effectiveness of the new controls before manager QC begins. Policy and Program 30-Jun-25 Planned Require manager-level QC review of all tenant files before submission. Program Managers 01-Jul-25 Planned Implement a formal backup plan to ensure timely eligibility processing during staff absences or workload surges. ED/Program Directors 01-July-25 Planned Regular reporting to GRHC leadership on the status of tenant file compliance improvements. ED/Policy and Program Ongoing Planned Expected Outcome Full compliance with HUD requirements for eligibility and recertifications. Improved internal controls to prevent future deficiencies. A sustainable QC system for ongoing compliance monitoring. Monitoring & Follow-Up The Policy and Program Implementation Manager will oversee corrective actions and provide bi-weekly progress updates. The Executive Director will present the Corrective Action Plan at the next board meeting. Contact Person: Jose L. Capeles Title: Policy and Program Planning and Implementation Manager Date: 03/28/2025

View Audit 350376

Finding 540600 (2024-001)

Significant Deficiency 2024

University of Pittsburgh of the Commonwealth Sys. of Higher Education

PA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2024-001 Federal Agency: Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Award Year: Funding periods between July 1, 2023 through June 30, 2024 Compliance Requirement: Eligibility Finding Type: Noncompliance and Signi...

Finding 2024-001 Federal Agency: Department of Education Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.268 Federal Award Year: Funding periods between July 1, 2023 through June 30, 2024 Compliance Requirement: Eligibility Finding Type: Noncompliance and Significant Deficiency The School of Dental Medicine did not have a report to identify students with a federal loan aggregate related issue. The Office of Admissions and Financial Aid had a report for students in the undergraduate and graduate careers (excluding the Dental Medicine professional Primary Academic Program). The Office of Admissions and Financial Aid added the School of Dental Medicine staff as a recipient on this report to assist them in identifying students with an ISIR code indicating students that are approaching or have already exceeded the Federal Direct Loan aggregate limits for review. Since September 2024, the School of Dental Medicine has been receiving and reviewing the Aggregate Overpay Checklist report. Name of the contact person: Michelle Jackson Completion date: Already completed, September 2024

View Audit 350369 Questioned Costs: $1

Finding 540596 (2024-003)

Significant Deficiency 2024

Southern Oregon University

OR

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

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SOU acknowledges at the time of the audit; management could not ascertain whether the contract with BankMobile was uploaded to the Department of Education Contract p...

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SOU acknowledges at the time of the audit; management could not ascertain whether the contract with BankMobile was uploaded to the Department of Education Contract portal as there is no repository or database available to schools. This submission was completed on March 17, 2025 and documentation was retained to support the submission. Name(s) of the contact person(s) responsible for corrective action: Daniel M. Tramuta, Interim Director of Financial Aid Planned completion date for corrective action plan: March 2025

View Audit 350358

Finding 540595 (2024-002)

Significant Deficiency 2024

Southern Oregon University

OR

Questioned Costs Student Financial Aid Eligibility

Recommendation: We recommend the Institute review its policies and procedures around sending entrance information to students to ensure students are receiving proper counseling and ensure entrance counseling is documented before loans disbursements are made. Explanation of disagreement with audit f...

Recommendation: We recommend the Institute review its policies and procedures around sending entrance information to students to ensure students are receiving proper counseling and ensure entrance counseling is documented before loans disbursements are made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SOU will review its policies and procedures for Direct Loan entrance counseling to ensure all students, including GRAD PLUS loan recipients, have completed their entrance counseling or previously completed counseling is retained within the student information system. Name(s) of the contact person(s) responsible for corrective action: Daniel M. Tramuta, Interim Director of Financial Aid Planned completion date for corrective action plan: April 2025

View Audit 350358 Questioned Costs: $1

Finding 540593 (2024-001)

Significant Deficiency 2024

Southern Oregon University

OR

Student Financial Aid Subrecipient Monitoring Reporting § 200.303

Recommendation: We recommend that the University enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: Ther...

Recommendation: We recommend that the University enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Student Records Specialist and University Registrar will be reviewing and revising policies and procedures related to enrollment reporting with the Clearinghouse data which then feeds into NSLDS. SOU will review calendar preparations, data collection, data submission and confirmation, error handling, file preparation documentation/instructions to identify breakdown in the process that lead to noncompliant reporting. SOU will increase monitoring of Clearinghouse data and also reach out to Clearinghouse to identify reports/tools that can assist with accurate and timely reporting. Name(s) of the contact person(s) responsible for corrective action: Rose Reinhart, Interim Registrar Planned completion date for corrective action plan: June 2025

View Audit 350358

Finding 540592 (2024-005)

Significant Deficiency 2024

Municipality of Vega Baja

PR

Matching / Level of Effort / Earmarking Cash Management Significant Deficiency

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit P...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2024-005 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action : The ACUDEN agency has not yet closed the budget year 2023-2024. Therefore, even though the contract has ended, the remaining reimbursement from the agency has not been received. Therefore, the full closing report cannot be completed until this final amount is received. As a corrective measure for finding 2024-005, the Sub Director of Finance will establish an internal control system in which the processes and compliance with the submission of accounting reports for federal programs, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Mathews Maisonet Program Accountant

View Audit 350357

Finding 540591 (2024-004)

Significant Deficiency 2024

Municipality of Vega Baja

PR

Subrecipient Monitoring Cash Management Reporting

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit P...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2024-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The ACUDEN agency has not yet closed the budget year 2023-2024. Therefore, even though the contract has ended, the remaining reimbursement from the agency has not been received. Therefore, the full closing report cannot be completed until this final amount is received. As a corrective measure for finding 2024-005, the Sub Director of Finance will establish an internal control system in which the processes and compliance with the submission of accounting reports for federal programs, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Mathews Maisonet Program Accountant

View Audit 350357

Finding 540590 (2024-003)

Significant Deficiency 2024

Municipality of Vega Baja

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit P...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2024-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: In the quarterly reports (QPR), accumulated expenses are reported up to the closing date of each quarter. These expenses are assigned to the quarter in which the contractor invoices the completed work. However, in some cases, the payment is made in the quarter following the one in which the invoice was issued. This discrepancy may cause the expenses not to be accurately reflected in the quarter they were reported during the audit process. This situation will be addressed prospectively, and expenses will be assigned to the quarter in which the payment is made. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Torres Otero Program Accountant

View Audit 350357

Finding 540538 (2024-007)

None 2024

New Mexico Department of Homeland Security & Emergency Management

NM

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Recommendation We recommend that the Department enhance its process for auditing packets submitted by subrecipients to ensure that all invoices are provided to support total costs. Management Response Corrective Action: We concur with this finding and the auditor's recommendation. The Department is...

Recommendation We recommend that the Department enhance its process for auditing packets submitted by subrecipients to ensure that all invoices are provided to support total costs. Management Response Corrective Action: We concur with this finding and the auditor's recommendation. The Department is working on obtaining the accounting, where an entity is required to certify that reported costs were incurred in performance of eligible work, that the approved work was completed, that the project was in compliance with the provisions of FEMA-State agreement The proper closing of the grants will be the focus of the Grants Unit to make sure the Department communicates and obtains the needed information from the recipients. Due Date of Completion: June 30, 2025 Responsible Party: Deputy Cabinet Secretary, Grants Unit Manager

View Audit 350283

Finding 540536 (2024-006)

Significant Deficiency 2024

New Mexico Department of Homeland Security & Emergency Management

NM

Reporting Subrecipient Monitoring Cash Management § 200.302 § 200.303

Recommendation We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete. We recommend the Department implement effecti...

Recommendation We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete. We recommend the Department implement effective processes and procedures to maintain the submitted reports and the documentation used to prepare the reports in the files of the Department. Management Response Corrective Action: The Department understands the issues and is continuing to take corrective action to improve reporting. In the past the Department has shifted its priority to onboarding across the Department, and we have onboarded a Grants Unit Manager to oversee the reporting requirements of all federal grants. The Grants Unit will focus on procedures to ensure the reporting requirements are met. A procedural checklist will be implemented to ensure that: 1. the recipient share section is completed, 2. that financial reports are submitted to the Department timely, and 3. all Performance Progress Reports as submitted. Due Date of Completion: June 30, 2025 Responsible Person(s): Deputy Cabinet Secretary, Grants Unit Manager

View Audit 350283

Finding 540513 (2024-008)

Significant Deficiency 2024

State of Hawaii, Department of Accounting and General Services

HI

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

Finding No: 2024-008 ALN No.: 17.258 Program Title: WIOA Adult Program 17.259 Program Title: WIOA Youth Activities 17.278 Program Title: WIOA Dislocated Worker Formula Grant (WIOA Cluster) Grant Award No.: AA347643L0 2022 AA347645P0 2022 Condition During the audit, it was noted that an excess 0.63% ...

Finding No: 2024-008 ALN No.: 17.258 Program Title: WIOA Adult Program 17.259 Program Title: WIOA Youth Activities 17.278 Program Title: WIOA Dislocated Worker Formula Grant (WIOA Cluster) Grant Award No.: AA347643L0 2022 AA347645P0 2022 Condition During the audit, it was noted that an excess 0.63% of funds were allocated for employment and training activities for adults and dislocated workers. The lead WIOA accountant who completed the close-out report at issue is no longer employed by DLIR. Corrective Action Plan Following the departure of the lead WIOA accountant who completed the subject closeout report, the Administrative Services Office (ASO) has heightened fiscal training and internal controls among its two new WIOA accountants to ensure that the federal award is managed in compliance with all terms and conditions of the award, including requirements pertaining to subrecipient earmarking, so no more than 15% of funds are expended towards the administrative costs category for the WIOA Title I Adult, Dislocated Worker, and Youth Programs. The Workforce Development Council (WDC) is also in the process of contracting with a selected vendor to develop in-depth, in-person fiscal training to be held in June 2025 that will support fiscal staff, including local areas’ fiscal staff, to better understand and navigate the financial management and budgeting for Workforce Innovation and Opportunity Act (WIOA) services. Person Responsible Lynn Araki-Regan Anticipated Date of Completion June 30, 2025

View Audit 350263

Finding 540428 (2024-002)

Significant Deficiency 2024

City of Pasadena

CA

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

Reference Number: 2024-002 Name of Contact Person: Armine Trashian, Controller Corrective Action: The City will implement recommendations and maintain all compliance-related documentation to ensure all necessary documents are maintained in accordance with ongoing compliance requirements. Proposed...

Reference Number: 2024-002 Name of Contact Person: Armine Trashian, Controller Corrective Action: The City will implement recommendations and maintain all compliance-related documentation to ensure all necessary documents are maintained in accordance with ongoing compliance requirements. Proposed Completion Date: June 30, 2025

View Audit 350245

Corrective Action Plans

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