Corrective Action Plans

Finding 562080 (2024-001)

Material Weakness 2024

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Condition: The Township did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: The Township has implemented a formal review process within the Finance and Budget Department to ensure the integrity of annual performance reporting. One staff m...

Condition: The Township did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: The Township has implemented a formal review process within the Finance and Budget Department to ensure the integrity of annual performance reporting. One staff member has been designated to compile and complete the performance reports,while a separate finance team member is responsible for conducting an independent review prior to submission. To support this process, an internal timeline has been established to allow sufficient time for thorough review and validation of all performance data before final submission. Contact person responsible for corrective action: Wendy Hillman Anticipated Completion Date: 04/15/2025

View Audit 357711

Finding 562079 (2024-101)

Material Weakness 2024

Cochise County

AZ

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Cochise County WIC leadership and staff is committed to full adherence with WIC policy and will continue to implement training, monitoring, and communication to ensure compliance with federal and state regulation. The County immediately corrected this issue by conducting a mandatory training sessio...

Cochise County WIC leadership and staff is committed to full adherence with WIC policy and will continue to implement training, monitoring, and communication to ensure compliance with federal and state regulation. The County immediately corrected this issue by conducting a mandatory training session for all WIC staff regarding the Rights and Obligations policy. During this session, the policy was read aloud and distributed in written form to all attendees. Staff were directed to inform all participants of their rights and responsibilities to include having the rights and responsibilities form signed by the participants, prior to issuing benefits, during the participant’s initial certification, and recertifications for ongoing benefits. Staff received the Rights and Obligations Pledge for review and reference. Procedures for obtaining signatures from participants not physically present in the office were reviewed. Acceptable alternatives include sending the form via email for electronic or physical signature, scheduling a follow-up in-office visit for signature collection. All staff questions were addressed to ensure clarity and consistent understanding. Ongoing reminders have been disseminated through emails and during regular staff “huddles” since the training. In addition to the immediate actions taken to correct the finding, the County also implemented long-term action steps. These steps include annual training of all WIC Staff on the Rights and Obligations policy the 2nd Monday of January. Each employee will sign an attestation confirming their understanding and compliance post-training. This attestation will be stored in the employee’s personnel record. Monthly, the WIC Manager, or designee, will review the WIC Cert. for Audit Report the last Friday of each month to identify and address any instances of missing client signatures. Additionally, the WIC Manager will manually audit 3% of the total WIC members for the month. Continuous actions implemented by County staff to correct this finding includes consistent reinforcement of signature collection protocols and policy reminders during monthly meetings and weekly “huddles”. Of note, a request was submitted to the Arizona WIC Service Desk to determine whether a report could be generated identifying all participants lacking a signed Rights and Obligations form to strengthen monitoring efforts. The response received indicated that generating this type of report is extremely complex, and at this time it is not possible.

View Audit 357695 Questioned Costs: $1

Finding 562035 (2024-001)

None 2024

Stanford University

CA

Student Financial Aid Subrecipient Monitoring

Verification status code within the Common Origination and Disbursement System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program Award Number: Various Assistance Listing Title: Federal Pell Grant Program Assistance Listing Number: 84.033 ...

Verification status code within the Common Origination and Disbursement System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program Award Number: Various Assistance Listing Title: Federal Pell Grant Program Assistance Listing Number: 84.033 Award Year: 2023-2024 Pass-through entity: Not applicable Stanford agrees with this finding and will take steps to prevent these types of errors from happening in the future. Specifically regarding the case of the applicant for whom verification was not completed until after federal aid funds had been disbursed, the Director of Compliance and Technology in the Central Financial Aid Office has adjusted the existing report of verification selections to include students from the three professional schools, as of January 01, 2025, and will work closely with the financial aid offices of each professional school to ensure that selected applicants are verified prior to disbursement of federal aid funds. This communication will be ongoing and occur quarterly at a minimum. Regarding the issue of verification status codes not being updated correctly, the Central Financial Aid office has made two enhancements to our procedures in an effort to avoid future errors: • First, the Director of Compliance and Technology will emphasize to aid application reviewers the importance of correctly setting the verification field values in the PeopleSoft system as part of annual training, which occurs at the beginning of each academic year cycle typically in November, and when new team members arrive. The status of these values will be monitored throughout the year using a database query beginning May 01, 2025 and ongoing on a monthly basis. • Second, the Assistant Director of Technology will regularly request and review a report from the federal Common Origination & Disbursement (COD) system that shows the verification status codes for all selected applicants, to ensure that the codes in the COD system accurately reflect the verification status of aid recipients on a monthly basis beginning on May 01, 2025. We will also double-check the values in all COD records as part of the year-end reconciliation process at the end of each award year, typically in September.Verification status code within the Common Origination and Disbursement System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program Award Number: Various Assistance Listing Title: Federal Pell Grant Program Assistance Listing Number: 84.033 Award Year: 2023-2024 Pass-through entity: Not applicable Stanford agrees with this finding and will take steps to prevent these types of errors from happening in the future. Specifically regarding the case of the applicant for whom verification was not completed until after federal aid funds had been disbursed, the Director of Compliance and Technology in the Central Financial Aid Office has adjusted the existing report of verification selections to include students from the three professional schools, as of January 01, 2025, and will work closely with the financial aid offices of each professional school to ensure that selected applicants are verified prior to disbursement of federal aid funds. This communication will be ongoing and occur quarterly at a minimum. Regarding the issue of verification status codes not being updated correctly, the Central Financial Aid office has made two enhancements to our procedures in an effort to avoid future errors: • First, the Director of Compliance and Technology will emphasize to aid application reviewers the importance of correctly setting the verification field values in the PeopleSoft system as part of annual training, which occurs at the beginning of each academic year cycle typically in November, and when new team members arrive. The status of these values will be monitored throughout the year using a database query beginning May 01, 2025 and ongoing on a monthly basis. • Second, the Assistant Director of Technology will regularly request and review a report from the federal Common Origination & Disbursement (COD) system that shows the verification status codes for all selected applicants, to ensure that the codes in the COD system accurately reflect the verification status of aid recipients on a monthly basis beginning on May 01, 2025. We will also double-check the values in all COD records as part of the year-end reconciliation process at the end of each award year, typically in September.

View Audit 357625

Finding 562030 (2024-001)

Significant Deficiency 2024

Fife School District No.417

WA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oa...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oak St, Milton, WA 98354 (253) 517-1000 ext 29121 Corrective action the auditee plans to take in response to the finding: The Fife School District implemented the following to Ensure Adequate Internal Controls for Compliance with Federal Eligibility: The Business Services team and Nutrition Services staff have conducted a thorough review of the process of monthly paid lunch equity and modified its procedures including developing a checklist for the process to ensure that it is completed in a timely manner, signed/dated and saved both electronically and in hard copy on a shared district server folder. The Fife School District implemented the following to Ensure Adequate Internal Controls for the annual completion of the Paid Lunch Equity Tool. The Business Services team and Nutrition Services staff have conducted a thorough review of the process of completing both the PLE tool and GL 828 reconciliation and modified its procedures to ensure that it is completed, signed and saved both electronically and in hard copy on a shared district server folder. Further, the Business Services team and Nutrition Services staff have developed a checklist for the completion of the tool and the checking of the box that indicates that we will be opting not to increase meal prices, but instead to demonstrate using the GL 828 Reconciliation (signed and dated) that we have sufficient fund balance to offset the paid lunches and not utilize Federal funds, including calendar reminders and a shared Google Drive to hold all related documents and procedures. Anticipated date to complete the corrective action: 5/16/2025

View Audit 357621

Finding 562023 (2024-005)

Significant Deficiency 2024

Emerson-Hubbard Community Schools District No. 561

NE

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Management acknowledges the oversight and is implementing corrective measures, including requiring certified payroll documentation, enhancing monitoring procedures, and assigning personnel to oversee Davis-Bacon compliance. The District is working with contractors and state officials to resolve the ...

Management acknowledges the oversight and is implementing corrective measures, including requiring certified payroll documentation, enhancing monitoring procedures, and assigning personnel to oversee Davis-Bacon compliance. The District is working with contractors and state officials to resolve the issue and improve internal controls.

View Audit 357616

Finding 562022 (2024-004)

Significant Deficiency 2024

Emerson-Hubbard Community Schools District No. 561

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 357616

Finding 561967 (2024-001)

Significant Deficiency 2024

Orting School District No. 344

WA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell S...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Paid Lunch Equity: The District will document the internal controls that are in place for the completion of the PLE tool and ensure that the form is completed appropriately to show the continued use of nonfederal funds that are used yearly to fund the food service account fully. The District will also make sure to ‘print’ the GL 828 tab of the Fund Balance Reporting tool that is done yearly no later than November and sign it immediately after completion of the year end process to provide for the proof that the district has and continues to contribute sufficient nonfederal funds to the food service account. Anticipated date to complete the corrective action: July 31, 2025

View Audit 357586

Finding 561964 (2024-005)

Significant Deficiency 2024

Boyd County Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 357563

Finding 561955 (2024-003)

Significant Deficiency 2024

Logan View Public Schools District 27-0594

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related not disclosures. The District also uses analytic procedures, and other procedures determined necessary.

View Audit 357561

Finding 561895 (2024-004)

Significant Deficiency 2024

US Water Alliance

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

Action taken: Management has updated the process to verify that subrecipients are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming eligibility, this confirmation was not consistently documented in the records. Effective immediately, man...

Action taken: Management has updated the process to verify that subrecipients are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming eligibility, this confirmation was not consistently documented in the records. Effective immediately, management has implemented a new step requiring the inclusion of a physical screenshot from SAM.gov in the contractor records. This adjustment ensures proper documentation and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: February 10, 2025

View Audit 357546

Finding 561894 (2024-003)

Significant Deficiency 2024

US Water Alliance

WA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Action taken: Effective immediately, management has implemented a control for FFATA reporting filing and review process. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: March 12, 2025

View Audit 357546

Finding 561876 (2024-004)

Significant Deficiency 2024

City of Desert Hot Springs

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-004 Procurement and Suspension and Debarment – Internal Control over Suspension and Debarment City will incorporate the Uniform Guidance requirements into a procedure in our decentralized environment to ensure the City is in compliance with the Uniform Guidance. City staff (Management A...

Finding 2024-004 Procurement and Suspension and Debarment – Internal Control over Suspension and Debarment City will incorporate the Uniform Guidance requirements into a procedure in our decentralized environment to ensure the City is in compliance with the Uniform Guidance. City staff (Management Analyst’s) will prior to contract execution access SAM.Gov to check for possible party ineligibility following and keep record of that check with the time stamped for every CIP project that is advertised for bids. All this documentation then will be compiled in the project file in both hard-copy and electronic. The Finance Management Analyst currently monitors meeting agendas as the capacity of the role entails contract management; to ensure that the process is completed., upon agenda monitoring the Finance Management Analyst will confirm with the interdepartmental Management Analyst that the SAM.Gov check was completed before contract execution. Responsible Person: Finance Manager Expected Implementation: July 1, 2025

View Audit 357537

Finding 561873 (2024-001)

Material Weakness 2024

Bethel School District No. 403

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Joanne Klein, Director of Accounting and Purchasing Bethel School Distri...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Joanne Klein, Director of Accounting and Purchasing Bethel School District 516 176th St E Spanaway, WA 98387 (253) 800-2213 Corrective action the auditee plans to take in response to the finding: The District will ensure that interlocal agreements will include a suspension and debarment clause. All other contractual agreements, vendor eligibility will be verified through sam.gov or written certification will be obtained. Anticipated date to complete the corrective action: 8/1/2025

View Audit 357533

Finding 561852 (2024-002)

Material Weakness 2024

Winlock School District No. 232

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2023 through August 31, 2024 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regu...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2023 through August 31, 2024 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring accurate reporting of its financial statements. Name, address, and telephone of District contact person: Michelle Jeffries, Superintendent PO BOX 128 Winlock WA 98596 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The District will strengthen internal controls over financial reporting to ensure financial statements are accurate. Specifically, the District will: • Complete a more thorough secondary review of all financial statements and SEFA for reasonableness, completeness and accuracy before submitting them for audit • Maintain supporting documentation the District uses to prepare the financial statements • Ensure funds the District reports on the financial statements agree with underlying accounting records Anticipated date to complete the corrective action: July 1, 2025 Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Michelle Jeffries, Superintendent PO BOX 128 Winlock WA 98596 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The District will strengthen internal controls to verify all contractors it pays $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in federal programs, and maintains documentation demonstrating this verification. Anticipated date to complete the corrective action: July 1, 2025

View Audit 357516

Finding 561845 (2024-001)

Material Weakness 2024

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 29, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 29, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended February 28, 2023. Finding 2024-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Rental and Cooperative Housing (Section 221(d)(4)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will ensure that the accounts reconcile to source documents as part of our month-end closing process. Anticipated Completion Date September 30, 2024

View Audit 357505

Finding 561843 (2024-001)

Material Weakness 2024

Teachers College, Columbia University

NY

Student Financial Aid Reporting Subrecipient Monitoring

2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Di...

2024-001 Reporting (Financial) Student Financial Assistance Cluster: U.S. Department of Education Federal Direct Student Loans (ALN 84.268) Federal Grant Numbers and Years: P268K240460, (9/1/2023-8/31/2024) Finding Type: Material Weakness and Noncompliance Responsible personnel: Alyssa Timko, Director of Financial Aid, act2156@tc.columbia.edu, 212 678-3654 Corrective Action Plan: In September 2023, the College identified a technical issue with the manual reporting process for student loan disbursements to COD and determined the existing solution was only partially functioning at that time. While some loan activity was timely and properly reported to COD, other student disbursement transactions were stalled and reported after the 15-calendar day requirement. At that time, the College’s ERP, Banner, job submission process for disbursement reporting to COD was manually initiated by the Office of Financial Aid. The resulting reports were then uploaded through the DOE’s EDconnect, a Windows based software application, using WinSCP file transfer (the same process was used for return files from COD). After an evaluation, it was determined that a new solution and process was required to ensure proper, complete and timely reporting under the regulations. The reporting process was redesigned in October 2023 as part of a plan to automate loan origination and now functions through Automic, a workload automation software. Instead of manually generated files and upload / receipt through EDconnect, student loan disbursement records are now automated to/from COD using TDClient, which is a command software for sending and receiving student aid related information through the DOE’s Student Aid Internet Gateway (SAIG). The new process regularly transfers loan disbursement data to COD. However, the College also determined that a prescheduled pause in the Automic loan origination process at the end of the fiscal year 2024 academic year (in August 2024), which was established in accordance with the regulations, also inadvertently paused loan disbursement reporting and resulted in late submissions. The Office of Financial Aid has also remedied this issue by adding non-standard reporting days to the standard calendar. Along with more frequent and recurring reconciliations of Banner to COD loan disbursement data and ensuring the continuation of disbursement reporting after loan originations are paused at the end the academic year, the College does not anticipate any further late reporting matters and expects all future disbursement data to be reported within 15 calendar days.

View Audit 357504

Finding 561841 (2024-001)

Material Weakness 2024

Los Angeles Regional Food Bank

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

2024-001:Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) Criteria: Per Title 2 CFR § 180....

2024-001:Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187) Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions include all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For 24 out of 25 non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None. Repeat finding: No. Recommendation: We recommend that the Food Bank implement controls to ensure verification checks are performed prior to entering into agreements with agencies. Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank is a non-federal entity that enters into transactions with its Agency Partners covered under Title 2 CFR § 180.300. This section requires us to verify that our Agency Partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. We will modify the Eligible Recipient Agency (ERA) Agreement with Sub-Distributing Agency (SDA) USDA TEFAP Agency Agreement template that the Food Bank utilizes for onboarding all new Agency Partners to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. Additionally, on a quarterly basis, the Agency Relations Department will perform the federal suspension and debarment check on all of the Agency Partners. If any Agency Partner is on the federal suspension and debarment list, the Agency Partner will be suspended by the Food Bank immediately. The Director of Compliance and Administration will oversee the modification of the Memorandum of the TEFAP Agency Agreement. We will complete these corrective actions on or before June 15, 2025. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319

View Audit 357503

Finding 561833 (2024-009)

None 2024

Boys and Girls Clubs of Puerto Rico INC

PR

Procurement, Suspension & Debarment Equipment & Real Property Management Internal Control / Segregation of Duties

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. BGCPR will implement a corrective action plan to strengthen accounting processes related to account registration and equipment capitalization related to the CDBG-DR. b. Procurement proc...

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. BGCPR will implement a corrective action plan to strengthen accounting processes related to account registration and equipment capitalization related to the CDBG-DR. b. Procurement procedures for requesting, approving, and accepting goods and services, Include agency consultation c. Ensure accuracy in financial records that Maintain compliance with applicable regulations. d. Account for taxes and support service costs (e.g., installation, delivery). e. Ensure all purchases align with federal regulations.

View Audit 357482

Finding 561832 (2024-008)

None 2024

Boys and Girls Clubs of Puerto Rico INC

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employe...

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employees will receive structured guidance on using reporting systems and meeting compliance requirements. d. Regular check-ins between employees and supervisors will support learning and alignment with goals. e. Automated reminders will help staff track deadlines and report milestones.

View Audit 357482

Finding 561831 (2024-007)

None 2024

Boys and Girls Clubs of Puerto Rico INC

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management § 200.1 § 200.313

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Implement and maintain an automated accounting and financial records system to enable real-time oversight of the asset capitalization policy. b. Establish a robust internal control fram...

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Implement and maintain an automated accounting and financial records system to enable real-time oversight of the asset capitalization policy. b. Establish a robust internal control framework including pre-approvals for equipment purchases and cross-validations of financial data. c. Periodic internal monitoring’s to ensure compliance and documentation.d. Update BGCPR’s fiscal management guidance to include a formal provision requiring the capitalization policy to be reviewed every three (3) years in compliance with the ensure compliance with federal regulation 2 CFR §200 regarding asset capitalization criteria. e. Conduct a training program for accounting and financial personnel.

View Audit 357482

Finding 561829 (2024-005)

None 2024

Boys and Girls Clubs of Puerto Rico INC

PR

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.112 § 200.334 § 200.430

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Establish clear guidelines for the creation, storage, access, updating, and disposal of records. b. Define retention periods in accordance with legal requirements. c. Develop periodic m...

As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2025: a. Establish clear guidelines for the creation, storage, access, updating, and disposal of records. b. Define retention periods in accordance with legal requirements. c. Develop periodic monitoring procedures to verify record completeness and compliance. d. Implement scheduled internal reviews and standardized checklists. e. Assign specific responsibilities to Human Resources personnel for policy enforcement.

View Audit 357482

Finding 561809 (2024-008)

None 2024

Jewish Community Alliance of Southern Maine

ME

Subrecipient Monitoring Reporting

As the CFO, I have taken on the responsibility of the financial reporting and the CEO will directly oversee the programmatic reporting.

View Audit 357480

Finding 561728 (2024-001)

Material Weakness 2024

City of Coachella

CA

Subrecipient Monitoring Reporting

City to correct the noted deficiencies through additional review process: • The Finance Department and Grants Management will train additional staff to mitigate the effect of the staff turnover.

View Audit 357365

Finding 561719 (2024-001)

Significant Deficiency 2024

Point Park University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Point Park University submits the following corrective action plan for the year ended August 31, 2024. Finding 2024-001 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National S...

Point Park University submits the following corrective action plan for the year ended August 31, 2024. Finding 2024-001 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National Student Clearinghouse (NSC) to transmit enrollment information to the National Student Loan Data System (NSLDS). The University determined that students reported with incorrect status’s, students reported late, and students not reported; were due to incorrect formatting on an internally generated system report causing the status information to be incorrect. In addition, a final review of the information submitted to the NSC and the NSLDS did not take place. The following procedures have been implemented to ensure accurate reporting in the future. The internally generated report submitted to the NSC was modified to properly include all students enrolled and to correct all formatting errors which affected the student enrollment status. Once the report is submitted to the NSC, the Registrar will verify the total required enrolled students agrees with the total number of students received by the NSC. The Registrar will then correct any errors the NSC reports back to Point Park before submission to the NSLDS. After every submission, the Registrar performs a sample audit from Point Park’s system information and compares it to both the final information submitted to both the NSC and the NSLDS to make any final necessary corrections. The audit procedure is verified by management. Anticipated Completion Date: April 15, 2025 Name of Responsible Person: George Santucci, Director of Financial Aid

View Audit 357358

Finding 561718 (2024-003)

None 2024

The Chamber Foundation

ND

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.331

2024-003 – Subrecipient Monitoring Compliance Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has subsequently requested ...

2024-003 – Subrecipient Monitoring Compliance Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has subsequently requested all audit reports from all subrecipients. Additionally, the Chamber Foundation has changed subaward formatting to ensure that all required information is included within the award. Planned implementation date of corrective action: May 27, 2025

View Audit 357357

Corrective Action Plans

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