Corrective Action Plans

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Finding #2024-002 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Tecumseh Road Senior Apartments agrees with...
Finding #2024-002 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Tecumseh Road Senior Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact John Lutz, Vice President of Financial Strategy, at (315) 424-1821.
Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Tecumseh Road Senior Apartments agrees wi...
Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Tecumseh Road Senior Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact John Lutz, Vice President of Financial Strategy, at (315) 424-1821.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding. LYRIC will implement the following corrective actions: (1) develop and adopt a written procurement policy that requires SAM.gov exclusion verification for all covered transactions at or above $25,000,...
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this finding. LYRIC will implement the following corrective actions: (1) develop and adopt a written procurement policy that requires SAM.gov exclusion verification for all covered transactions at or above $25,000, as well as all subrecipient transactions regardless of amount; (2) create a standardized SAM.gov verification checklist requiring staff to print or save a screenshot of the SAM.gov search result and retain it in each vendor's contract file as documentation of verification; (3) designate the Contracts Manager as responsible for confirming that debarment documentation is completed and filed before any contract is executed; and (4) train all staff involved in procurement on suspension and debarment requirements under 2 CFR Part 180. However, please note that the appropriate Bids were held prior to the selection of the vendors and the vendors provided all the required validations before being contacted. Responsible Official and Position: Ana Rubio, Director of Finance, and Laura Chavez, Contracts Manager Expected Implementation Date: July 1, 2026
Views of Responsible Officials and Planned Corrective Actions: Management accepts this finding. To prevent recurrence, LYRIC will: (1) assign a designated staff member and a contracts manager the responsibility for federal audit compliance monitoring, including tracking cumulative award expenditures...
Views of Responsible Officials and Planned Corrective Actions: Management accepts this finding. To prevent recurrence, LYRIC will: (1) assign a designated staff member and a contracts manager the responsibility for federal audit compliance monitoring, including tracking cumulative award expenditures throughout; (2) establish an annual federal expenditure calendar that flags when spending approaches the $750,000 threshold; (3) maintain a reporting timeline aligned with FAC submission deadlines, including the nine-month post-fiscal-year-end deadline; and (4) engage its audit firm at the start of each fiscal year to plan audit scope and timing, ensuring the Single Audit can be completed within the required timeframe. Uniform Guidance applicability training will be provided to staff as needed. Management also agrees with the non-submission of performance reports. LYRIC will take the following corrective actions: (1) develop a comprehensive grant reporting calendar for all active federal awards, identifying each required report type, submission deadline, and the staff member responsible for preparation and submission; (2) designate a program staff lead for the federal award reporting, with mandatory review by the Contracts Manager and Director of Finance prior to each submission; (3) implement an internal check-in to review upcoming reporting deadlines across all grants; and (4) submit any outstanding reports to the authorities as promptly as possible and proactively communicate with the assigned program officer regarding the delayed submissions to mitigate any compliance impact. Responsible Official and Position: Ana Rubio, Director of Finance, and Laura Chavez, Contracts Manager Expected Implementation Date: July 1, 2026
The district will work with legal counsel to ensure proper contractual language pertaining to the Davis-Bacon Act is included in contracts using federal funding. Prior to payment to contractors, prevailing wage reports will be required to be submitted to the district to ensure compliance with federa...
The district will work with legal counsel to ensure proper contractual language pertaining to the Davis-Bacon Act is included in contracts using federal funding. Prior to payment to contractors, prevailing wage reports will be required to be submitted to the district to ensure compliance with federal program requirements per 29 CFR 5.5.
FINDING 2024-002 – Subrecipient Monitoring (Partially Repeated from Prior Year Findings 23-002, 22-002, 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: The Regional Office of Education #47 did not perform subrecipient monitoring procedures including the preparation and retention of audit docu...
FINDING 2024-002 – Subrecipient Monitoring (Partially Repeated from Prior Year Findings 23-002, 22-002, 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: The Regional Office of Education #47 did not perform subrecipient monitoring procedures including the preparation and retention of audit documentation. During audit testing procedures it was determined that: For one (1) of two (2) subrecipients tested, ROE #47: • Did not identify the subaward and applicable requirements in the agreements. • Did not conduct subrecipient monitoring procedures during the year ended June 30, 2024. For two (2) of two (2) subrecipients tested, ROE #47: • Did not evaluate the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. • Did not determine whether the subrecipient met the 2 CFR 200 Subpart F Audit requirements criteria for a single audit. PLAN: Moving forward, The Regional Office will formally identify the subaward and applicable requirements in our agreements. We will conduct subrecipient monitoring procedures. We will determine if the subrecipient met the requirement criteria of 2 CFR 200 Subpart F Audit requirements for a single audit. ANTICIPATED DATE OF COMPLETION: Fiscal Year 2025 CONTACT PERSON: Mr. Chris Tennyson, Regional Superintendent for Lee, Ogle, and Whiteside Counties.
Corrective Action Plan Assistance Listing Number 21.029 COVID-19 Coronavirus Capital Projects Fund U.S. Department of the Treasury Missouri Department of Economic Development Program Year 2024 Finding #2024-002 – Statement of Condition: The Cooperative was unable to provide evidence that vendors use...
Corrective Action Plan Assistance Listing Number 21.029 COVID-19 Coronavirus Capital Projects Fund U.S. Department of the Treasury Missouri Department of Economic Development Program Year 2024 Finding #2024-002 – Statement of Condition: The Cooperative was unable to provide evidence that vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Response: Due to the current year finding, management set a goal to ensure the Missouri ARPA Broadband Infrastructure Grant Program guidelines related to debarred or suspended vendors are being met. To meet these guidelines management has compared the current vendor list to Excluded Parties List System found on SAM.GOV and found none of the currently used vendors on the list. Management has added this verification step to its new vendor process and will conduct annual self-assessment to ensure vendor eligibility documentation is current and up to date. The completion date for the above-mentioned corrective action was February 10, 2026.
2024-005 - LACK OF SUPPORT FOR PROCUREMENT-ALN 12.118 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: The City of Cando did not maintain support surrounding the selection process for the construction engineer for the 2022 Water and Improvements project. Therefore, we were unable to determine...
2024-005 - LACK OF SUPPORT FOR PROCUREMENT-ALN 12.118 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: The City of Cando did not maintain support surrounding the selection process for the construction engineer for the 2022 Water and Improvements project. Therefore, we were unable to determine if the engineer selection was properly completed. In addition, the City of Cando did not have a procurement policy. Management's Response: We Agree. The City will ensure future procurement documentation for construction engineering services is maintained. Anticipated Completion Date: 2026
In 2025, POP Biotechnologies, Inc is implementing subrecipient monitoring process. POP Biotechnologies, Inc will create and maintain dedicated folders for subrecipients receiving greater than $75,000 in funding.
In 2025, POP Biotechnologies, Inc is implementing subrecipient monitoring process. POP Biotechnologies, Inc will create and maintain dedicated folders for subrecipients receiving greater than $75,000 in funding.
Financial Statement Finding: 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Subrecipient Monitoring – Repeat Finding Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: A process will be developed to ensure that there is a review perfor...
Financial Statement Finding: 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Subrecipient Monitoring – Repeat Finding Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: A process will be developed to ensure that there is a review performed and documentation retained for all subawardee’s risk assessments through reviewing their status via sam.gov. Proposed Completion Date: March 2027
Reference Number: 2024-002 Finding Title: Delays in Financial and Single Audit Reporting Management's Response Management concurs with the finding and acknowledges that this is a repeat finding classified as a material weakness and material noncompliance. The delays identified in the completion of S...
Reference Number: 2024-002 Finding Title: Delays in Financial and Single Audit Reporting Management's Response Management concurs with the finding and acknowledges that this is a repeat finding classified as a material weakness and material noncompliance. The delays identified in the completion of StanCOG's financial statements and Single Audit reporting were the result of significant deficiencies in historical financial reporting processes that developed over multiple fiscal years. During the period under audit, StanCOG experienced complete turnover within its Finance Department, resulting in the loss of institutional knowledge and limited continuity in accounting operations. In addition, documented financial procedures were either incomplete or not consistently followed, resulting in delayed reconciliations, incomplete accounting records, and the inability to provide timely support for the external audit process. These conditions were further compounded by the extensive effort required to reconstruct multiple years of financial records, resolve historical accounting discrepancies, and complete outstanding reconciliations before the audit could proceed. As a result, the financial statement audit and Single Audit reporting package could not be completed within the required regulatory timeframe. Because the audit itself was significantly delayed, this finding is reported as a repeat finding. StanCOG has recently hired a new Finance Director and new Executive Director to lead the organization's financial recovery efforts and strengthen its internal control environment. Management has begun evaluating existing financial processes and is implementing corrective actions designed to improve the timeliness and accuracy of financial reporting and ensure compliance with applicable federal reporting requirements. Management is implementing, or plans to implement, the following corrective actions: • Develop and maintain a formal month-end and year-end financial closing calendar with clearly defined deadlines and assigned responsibilities. • Develop and document standardized financial close procedures and workflows for key accounting and reporting activities. • Perform recurring reconciliations of all significant balance sheet accounts throughout the fiscal year to minimize year-end adjustments and facilitate a timely close. • Establish documented management review procedures to monitor the timely completion of reconciliations, financial reporting, and audit support activities. • Improve coordination and communication with external auditors by identifying required schedules and supporting documentation earlier in the audit process. • Strengthen management oversight of the financial reporting process by regularly monitoring progress toward key reporting deadlines and addressing issues as they arise. • Continue rebuilding the Finance Department by establishing sustainable processes, cross-training staff, and improving documentation to promote continuity and long-term compliance. Management recognizes the importance of timely financial reporting and compliance with federal Single Audit requirements. While this finding reflects historical conditions that developed over multiple fiscal years, StanCOG is committed to implementing sustainable financial management practices and strengthening its internal control environment. Management believes these corrective actions will improve the timeliness, accuracy, and reliability of future financial reporting and help ensure compliance with all applicable regulatory requirements.
Comments on the Finding and Each Recommendation: The Corporation did not obtain HUD approval for a replacement reserve withdrawal totaling $16,954 during the year ended December 31, 2024. Management should transfer $16,954 from the operating account to the replacement reserve account. Action(s) take...
Comments on the Finding and Each Recommendation: The Corporation did not obtain HUD approval for a replacement reserve withdrawal totaling $16,954 during the year ended December 31, 2024. Management should transfer $16,954 from the operating account to the replacement reserve account. Action(s) taken or planned on the finding: Management concurs with the finding and transferred $16,954 on March 4, 2025 from the operating account to the replacement reserve account.
Comments on the Finding and Each Recommendation: The Corporation did not maintain resident security deposits in an amount equal to or greater than resident security deposits liabilities at all times during the year ended December 31, 2024. At December 31, 2024, the resident security deposit account ...
Comments on the Finding and Each Recommendation: The Corporation did not maintain resident security deposits in an amount equal to or greater than resident security deposits liabilities at all times during the year ended December 31, 2024. At December 31, 2024, the resident security deposit account was underfunded by $557. Management should ensure the security deposit account is adequately funded and transfer funds, if necessary, from the operating account to adequately fund the security deposit account. Action(s) taken or planned on the finding: Management concurs with the finding and intends to transfer funds from the operating account to adequately fund the security deposit account.
Comments on the Finding and Each Recommendation: The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. The annual financial statements should be issued in a timely manner pursuant to the time...
Comments on the Finding and Each Recommendation: The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. The annual financial statements should be issued in a timely manner pursuant to the time frame set forth by HUD. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD.
Finding 2024-002: The Corporation submitted the owner certified financial report withing ninety (90) days following the end of the fiscal year ending December 31, 2024, however did not furnish HUD with a complete audited annual financial report within nine (9) months following the end of the fiscal ...
Finding 2024-002: The Corporation submitted the owner certified financial report withing ninety (90) days following the end of the fiscal year ending December 31, 2024, however did not furnish HUD with a complete audited annual financial report within nine (9) months following the end of the fiscal year ending December 31, 2024. Comments on the Finding and Each Recommendation: The annual financial statements should be issued in a timely manner pursuant to the time frame set forth by HUD. Action(s) Taken or Planned on the Finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD.
Finding 2024-001: For the year ended December 31, 2023, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form ...
Finding 2024-001: For the year ended December 31, 2023, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees with the finding and agrees with the auditor's recommendation. Action(s) Taken or Planned on the Finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 30, 2024, no further action is required.
Finding 2024-058- Special Tests and Provisions – Subgrant Awards (Pass-through Requirement) Auditor's Summary of the Finding The auditors concluded that DEM did not maintain sufficient internal controls to ensure compliance with the statutory requirement that at least 80 percent of State Homeland Se...
Finding 2024-058- Special Tests and Provisions – Subgrant Awards (Pass-through Requirement) Auditor's Summary of the Finding The auditors concluded that DEM did not maintain sufficient internal controls to ensure compliance with the statutory requirement that at least 80 percent of State Homeland Security Program (SHSP) funds were obligated to local units of government within the required timeframe or that written consent was obtained when funds were retained by the State Administrative Agency (SAA). As a result, the auditors recommended that DEM strengthen internal controls to document compliance with the statutory passthrough requirement. DEM Response DEM respectfully disagrees with the conclusion that it lacked internal controls over compliance with the SHSP 80 percent pass-through requirement. DEM maintains an established governance process that provides multiple levels of review before Homeland Security Grant Program funding recommendations are submitted to FEMA. All HSGP applications are initially reviewed by DEM staff for compliance with the annual Notice of Funding Opportunity (NOFO), applicable federal statutes, FEMA guidance, and program eligibility requirements. Applications and proposed funding allocations are then reviewed through a transparent public process by the Nevada Resilience Advisory Committee (NRAC), the Urban Area Working Group (UAWG), the Homeland Security Finance Committee, and the Nevada Homeland Security Commission (NHSC), with full participation of all eligible applicants. These reviews evaluate project eligibility, funding priorities, and compliance with applicable statutory and program requirements prior to FEMA approval. The FY 2023 FEMA Preparedness Grants Manual describes FEMA's review of preparedness grant applications, investment justifications, and funding allocations prior to award. DEM's application review process complements FEMA's oversight through multiple levels of state and local review before funding recommendations are submitted. Likewise, FEMA reviews the State's HSGP application and proposed funding allocations for compliance with the applicable NOFO before issuing an award. The Manual does not prescribe a specific post-award methodology requiring recipients to maintain a cumulative statewide calculation of the pass-through requirement. During Nevada's application review process, any funding proposed to remain with DEM as the State Administrative Agency is openly discussed with participating jurisdictions and stakeholder groups. Those funding decisions are agreed upon through the public application review process and are documented through Memoranda of Understanding (MOUs) and executed subaward documents. These records document local government concurrence with funding allocations and provide evidence supporting compliance with statutory pass-through requirements. Accordingly, DEM believes its existing governance structure constitutes an effective preventive internal control over compliance with the SHSP pass-through requirement. Corrective Action Although DEM believes its existing internal controls provide reasonable assurance of compliance, DEM recognizes the benefit of enhancing documentation supporting those controls. DEM has revised its Internal Control Manual to strengthen grant administration and oversight and will implement the following additional procedures: • Maintain a grant file certification documenting compliance with the SHSP statutory pass-through requirement for each HSGP award. • Retain documentation demonstrating review of funding allocations through DEM staff, NRAC, UAWG, Homeland Security Finance Committee, and NHSC. • Retain all applicable Memoranda of Understanding, subaward agreements, and supporting documentation evidencing local jurisdiction concurrence regarding funds retained by DEM. • Document any FEMA approvals or written consents applicable to retained funding in the official grant file. • Continue annual review of internal controls and grant administration procedures to ensure continued compliance with FEMA guidance and federal requirements. These enhancements formalize documentation of controls that have historically existed throughout Nevada's HSGP governance and award process. Responsible Official(s): • Susan Coyote, Chief Grants Officer • Shealyne Slone, Preparedness Grants Supervisor Anticipated Completion Date: Implemented for FY 2026 HSGP awards; ongoing thereafter.
Finding 2024-057 – Subrecipient Monitoring Auditor's Summary of the Finding The auditors determined that the Nevada Division of Emergency Management (DEM) did not maintain sufficient internal controls over subrecipient monitoring to ensure compliance with federal requirements. Specifically, the audi...
Finding 2024-057 – Subrecipient Monitoring Auditor's Summary of the Finding The auditors determined that the Nevada Division of Emergency Management (DEM) did not maintain sufficient internal controls over subrecipient monitoring to ensure compliance with federal requirements. Specifically, the auditors recommended that DEM strengthen its subrecipient monitoring program by implementing documented procedures for conducting risk assessments, monitoring activities, reviewing Single Audit reports, documenting corrective actions, and maintaining supporting records demonstrating oversight of subrecipients. OEM Response The Nevada Office of Emergency Management (OEM), formerly the Nevada Division of Emergency Management (DEM) during the FY 2024 audit period, agrees that effective subrecipient monitoring is essential to ensuring compliance with federal grant requirements and safeguarding federal funds. During the audit period, DEM maintained comprehensive grant management processes that included oversight of subrecipient performance, reimbursement reviews, financial reporting, ongoing technical assistance, and continuous communication with subrecipients throughout the period of performance. The audit identified opportunities to further formalize and document these monitoring activities within the agency's written internal control framework. Corrective Action Planned OEM has comprehensively revised its Internal Control Manual to formally document its subrecipient monitoring program. The revised Grant Management chapter includes a dedicated Monitoring section that establishes standardized procedures for risk-based oversight of subrecipients throughout the grant lifecycle. The revised procedures require: • Risk assessments to determine the appropriate level of monitoring for each subrecipient. • Documented desk reviews and on-site monitoring, as appropriate based on risk. • Review of Single Audit reports and follow-up on identified findings affecting federal awards. • Documentation and tracking of corrective action plans when deficiencies are identified. • Ongoing technical assistance to subrecipients to promote compliance with federal and state requirements. • Documentation of monitoring activities, communications, and oversight within the official grant file. • Maintenance of complete subaward documentation supporting subrecipient oversight and compliance. These revisions fully incorporate the auditor's recommendations and establish a comprehensive, riskbased subrecipient monitoring framework consistent with the requirements of 2 C.F.R. Part 200. The revised Internal Control Manual strengthens documentation of existing monitoring practices while providing standardized procedures for oversight, technical assistance, corrective actions, and continuous monitoring of Homeland Security Grant Program subrecipients. Responsible Official(s) • Susan Coyote, Chief Grants Officer • Shealyne Slone, Preparedness Grants Supervisor Anticipated Completion Date Implemented through the 2026 Internal Control Manual. The revised subrecipient monitoring procedures are currently in effect and will be applied to all active and future Homeland Security Grant Program awards.
Finding: 2024-052: DETR does not have written procedures for verifying, before engaging the services of a provider and at least annually thereafter, whether provides have valid medical licenses and are not currently excluded, suspended, or barred from participation in federal or federally assisted p...
Finding: 2024-052: DETR does not have written procedures for verifying, before engaging the services of a provider and at least annually thereafter, whether provides have valid medical licenses and are not currently excluded, suspended, or barred from participation in federal or federally assisted programs; and whose license to provide health care is not currently lawfully revoked or suspended by any state licensing authority for reasons of fraud, abuse, or professional misconduct. In addition, DETR has an individual assigned to this task as part of the position’s job duties. However, there is no evidence of monitoring by someone other than the individual (segregation of duties and oversight) that this procedure was followed and the results were appropriate. Recommendation: DETR develop written policies and procedures over this process and implement a review and monitoring procedure to ensure the task has been completed accurately and timely. Corrective Action: Contact: Brett Martinez bjmartinez@detr.nv.gov, Jana Vaughn Jana.Vaughn@ssa.gov, Arturo Martinez a-martinez@detr.nv.gov DETR has completed the corrective actions associated with this finding. Written procedures have been developed and implemented to document the required verification steps. In addition, oversight controls have been established to ensure proper segregation of duties. These controls include supervisory monitoring to confirm that the assigned staff member performs the required verifications and that the results are appropriate and fully documented. This corrective action is complete.
Finding Number 2024-049 U.S. Department of Health and Human Services Children’s Health Insurance Program (CHIP), 93.767 Summary of Finding: Subrecipient amounts were originally reported incorrectly on the SEFA. The Nevada Health Authority (NVHA) did not have adequate internal controls to ensure paym...
Finding Number 2024-049 U.S. Department of Health and Human Services Children’s Health Insurance Program (CHIP), 93.767 Summary of Finding: Subrecipient amounts were originally reported incorrectly on the SEFA. The Nevada Health Authority (NVHA) did not have adequate internal controls to ensure payments to providers were not coded as subrecipient payments in accordance with the State of Nevada’s accounting policy. Prior to correction, amounts passed through to subrecipients on the SEFA were overstated by $977,084. We recommend NVHA enhance internal controls to ensure payments to providers are not coded as subrecipient payments in accordance with the State of Nevada’s accounting policy. NVHA Response: The Nevada Health Authority agrees with this finding. Contact Person(s): Russ Steele, Audit Manager Corrective Action Planned: Effective March 2024, NVHA enhanced its internal controls to ensure that provider payments are not incorrectly coded as subrecipient payments, in accordance with the State of Nevada’s accounting policies. NVHA has partnered with our vendor to update accounting codes so that subrecipient general ledger accounts are used only when payments are truly intended for subrecipients. At this time, NVHA utilizes subrecipient GLs 8575 and 8576 exclusively for school-based services payments. Anticipated Completion Date of Implementation of Corrective Action Plan : 03/31/2024
Finding 2024-039: Subrecipient Monitoring The Division of Public and Behavioral Health (DPBH) did not have adequate internal controls in place to ensure compliance with its subrecipient monitoring policy occurred. Nevada Division of Public and Behavioral Health response: The Nevada Division of Publi...
Finding 2024-039: Subrecipient Monitoring The Division of Public and Behavioral Health (DPBH) did not have adequate internal controls in place to ensure compliance with its subrecipient monitoring policy occurred. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts this finding and will initiate corrective action as described below. Corrective Action: The Division of Public and Behavioral Health will enhance internal controls to ensure compliance with its subrecipient monitoring policies. Date of Completion: August 2026 Responsible Party: Kagan Griffin, Health Program Manager II Kailynn Griffith, Health Program Manager II If you have any questions, please contact Kori Kendall, Auditor III at 775-684-3228 or by email at k.kendall@health.nv.gov.
Finding 2024-038: Reporting The Division of Public and Behavioral Health (DPBH) did not have internal controls to ensure subaward information was submitted in accordance with FFATA. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts ...
Finding 2024-038: Reporting The Division of Public and Behavioral Health (DPBH) did not have internal controls to ensure subaward information was submitted in accordance with FFATA. Nevada Division of Public and Behavioral Health response: The Nevada Division of Public and Behavioral Health accepts this finding and will initiate corrective action as described below. Corrective Action: The Division of Public and Behavioral Health will implement internal controls to ensure subaward information is submitted in accordance with FFATA. Date of Completion: August 2026 Responsible Party: Michele Silzell, Administrative Services Officer III If you have any questions, please contact Kori Kendall, Auditor III at 775-684-3228 or by email at k.kendall@health.nv.gov.
Finding #2024-034 - Education Stabilization Fund, 84.425 Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: We recommend NDE implement internal controls to identify required information to be reporte...
Finding #2024-034 - Education Stabilization Fund, 84.425 Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance resulted in the following Eide Bailly, LLP recommendation: We recommend NDE implement internal controls to identify required information to be reported, ensure accuracy, and maintain adequate document retention to support compliance. NDE Response Due to rapid turnover, changes in assigned personnel, and inconsistent file architecture, NDE has struggled to ensure that source documentation is labeled and retained appropriately. Corrective Action NDE shall document standards for data and reporting, to include required standards for policies and procedures and business rules, to support the development of new and/or temporary reporting requirements in alignment with all relevant internal controls. NDE shall implement internal control monitoring specific to compliance with the data and reporting standards. Responsible Parties and Anticipated Completion Date Student Investment Division, Office of Division Compliance; May 1, 2027. Please reach out to Jenni Hood at sidcompliance@doe.nv.gov with any questions.
Finding Number: 2024-029 Summary of finding: Adequate internal controls were not in place to ensure compliance with the subrecipient monitoring requirements. For NDA risk assessments were not performed for any of the subrecipients selected for review. Recommendation: The NDA should enhance internal ...
Finding Number: 2024-029 Summary of finding: Adequate internal controls were not in place to ensure compliance with the subrecipient monitoring requirements. For NDA risk assessments were not performed for any of the subrecipients selected for review. Recommendation: The NDA should enhance internal controls to ensure compliance with subrecipient monitoring requirements. CAP Response: The agency agrees and accepts this finding and will take the following steps to enhance internal controls to ensure compliance: Currently all new subgrant awards and modifications to existing subgrant awards must have a risk assessment performed and turned into the grant’s teams at NDA prior to any signatures being obtained on subgrant award or modification documents. This process has already been put in place. Anticipated date of completion: July 31, 2026
Audit Finding 2024-029: U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Fund, 21.027 Finding: Adequate internal controls were not in place to ensure compliance with subrecipient monitoring requirements. Recommendation: Recommend the Nevada Governor’s Finance Office (...
Audit Finding 2024-029: U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Fund, 21.027 Finding: Adequate internal controls were not in place to ensure compliance with subrecipient monitoring requirements. Recommendation: Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure compliance with the subrecipient monitoring requirements. Agency Response: Does the agency agree with the Finding: Yes Corrective Action: To ensure full compliance going forward, we will take the following steps: 1. Verify All Risk Assessments GFO will conduct a full reconciliation of all subrecipient files to verify risk assessment documentation exists for every active award. GFO will re-perform and document all missing or incomplete risk assessments for affected subrecipient files. Date of Completion: Immediate Implementation to be completed by September 1, 2026. Agency Contact: Lesa Galloway, ASO IV Office (775) 684-0239 lgalloway@finance.nv.gov
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