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Corrective Action Plans

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Finding 1162065 (2024-008)
Material Weakness 2024
Commonwealth of Puerto Rico Department of Natural and Environmental Resources
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.309 § 200.77
VIEWS OF RESPONSIBLE OFFICIALS The PRDE acknowledges and accepts the finding. Management recognizes the importance of ensuring that all obligations and expenditures are properly incurred within the authorized period of performance established for each grant in compliance with federal regulations und...
VIEWS OF RESPONSIBLE OFFICIALS The PRDE acknowledges and accepts the finding. Management recognizes the importance of ensuring that all obligations and expenditures are properly incurred within the authorized period of performance established for each grant in compliance with federal regulations under 2 CFR §200.77 and §200.309. The PRDE has initiated a comprehensive review of the purchase orders (POs) identified in the finding that were obligated after the grant award end date of September 30, 2023. Each program—Adult Education (84.002), Special Education (IDEA, 84.027), and Career and Technical Education (Perkins V, 84.048A)—will evaluate these transactions to determine whether they correspond to allowable and valid obligations incurred during the active grant period. Where applicable and supported by documentation, PRDE will adjust or reclassify the expenses to the appropriate and current grant period. In instances where reassignment to an active grant is not possible, PRDE will identify available state funds to absorb these costs and will process the corresponding reimbursements or journal entries to ensure full compliance with federal requirements. Furthermore, PRDE’s Budget Office, in coordination with the Federal Affairs Office and Finance Office, is in the process of strengthening internal control procedures to prevent the creation of POs after the period of performance. This includes: (i)Automating system controls within the SIFDE accounting system to restrict the creation of POs for grants whose period of performance has expired; (ii)Implement an internal monitoring checklist at the program and budget level to validate the effective date of POs prior to approval; (iii)Establishing a communication between the Budget Office and program offices to ensure that any pending obligations are reviewed and processed before the closeout of the grant period. These corrective actions aim to ensure compliance with federal regulations, strengthen accountability, and enhance the overall effectiveness of the internal control environment related to the management of federal funds. IMPLEMENTATION DATE December 30, 2025 RESPONSIBLE PERSON María de los A. Lizardí Valdés Director Office of Federal Affairs Evelyn Rodríguez Cardé Director of Finance Dr. Jorge L. Acosta Irizarry Auxiliary Secretary of Occupational and Technical Education Dr. Yarilis Santiago Ramos Auxiliary Secretary of Adult Education Enid Díaz Nieves Associate Secretary of Special Education Executive Director
View Audit 371900
Finding 1162011 (2024-001)
Material Weakness 2024
Child Saving Institute
NE
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326
Financial leadership of Child Saving Institute Inc. is in the process of developing a new procurement plan that will put the agency in compliance with 2 CFR sections 200.318 and 200.326
Financial leadership of Child Saving Institute Inc. is in the process of developing a new procurement plan that will put the agency in compliance with 2 CFR sections 200.318 and 200.326
View Audit 371874
Finding 1161999 (2024-003)
Material Weakness 2024
Greater Wisconsin Agency on Aging Resources, Inc.
WI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403
Given the complexities of the compliance requirements of the State and Federal governments, this issue will remain a finding, but GWAAR Fiscal Staff will work towards ensuring that all opportunities to follow GAAP standards will be met and all costs will be properly posted.
Given the complexities of the compliance requirements of the State and Federal governments, this issue will remain a finding, but GWAAR Fiscal Staff will work towards ensuring that all opportunities to follow GAAP standards will be met and all costs will be properly posted.
View Audit 371857 Questioned Costs: $1
Finding 1161996 (2024-003)
Material Weakness 2024
Center for Educational Innovation, Inc.
NY
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213
Management is not in agreement with this finding. The Organization has a policy in place to ensure that all contractors engaged with the Organization are being verified in advance of being engaged. This verification includes several security checks included verifying in required databases that they ...
Management is not in agreement with this finding. The Organization has a policy in place to ensure that all contractors engaged with the Organization are being verified in advance of being engaged. This verification includes several security checks included verifying in required databases that they are not suspended or debarred. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compliance in the future, management has revised its policy manual to include a formal checklist before signing any contracts for services.
View Audit 371856
Finding 1161994 (2024-001)
Material Weakness 2024
Center for Educational Innovation, Inc.
NY
Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.305
Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reco...
Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reconciled to the ledger. Once all amounts are proven, then the drawdown amounts will be initiated with the proper documentation attached.
View Audit 371856 Questioned Costs: $1
Finding 1161984 (2024-004)
Material Weakness 2024
Washoe County
NV
Subrecipient Monitoring
Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.
Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.
View Audit 371844
Finding 1161952 (2024-007)
Material Weakness 2024
Washoe County
NV
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.
Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.
View Audit 371844
Finding 1161921 (2024-004)
Material Weakness 2024
Spirit of Soccer, Inc.
PA
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking
Management agrees with the recommendation. Currently working on establishing a better setup with Administration on Google Drive to have every Sub-recipient and Contracted employee upload everything into each individual country folder.
Management agrees with the recommendation. Currently working on establishing a better setup with Administration on Google Drive to have every Sub-recipient and Contracted employee upload everything into each individual country folder.
View Audit 371817
Finding 1161920 (2024-003)
Material Weakness 2024
Spirit of Soccer, Inc.
PA
Subrecipient Monitoring Cash Management Material Weakness
Management agrees with the recommendation and will work to implement the necessary components of the recommendation. Accounting policies and procedures have been developed and will continue to be implemented.
Management agrees with the recommendation and will work to implement the necessary components of the recommendation. Accounting policies and procedures have been developed and will continue to be implemented.
View Audit 371817
Finding 1161918 (2024-001)
Material Weakness 2024
Metropolitan Energy Center
MO
Reporting Subrecipient Monitoring § 200.512
2024-001 Program/Department: Conservation, Research, and Development and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Department of Energy AL #: 81.086 and 81.117 Federal Award Identification Number and Year: V...
2024-001 Program/Department: Conservation, Research, and Development and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Department of Energy AL #: 81.086 and 81.117 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Various – See SEFA Type of Finding: Other Matters Internal Control Impact: N/A Finding: Management did not provide all of the necessary supporting documentation to complete the audit and submit the reporting package to the Federal Audit Clearinghouse by the due date. Status: The audit report attached to this letter provides evidence of completion of the reporting package by October 17, 2025. Corrective Action Plan: Auditor will initiate, and Metropolitan Energy Center management will complete, the upload and submission to the Federal Audit Clearinghouse by October 30, 2025. Metropolitan Energy Center management will ensure the single audit reporting package for FY25 and subsequent years, if required, begin sooner for timely completion and submission prior to the deadline. Person(s) Responsible for Implementation: Kelly Gilbert, Executive Director, kelly.gilbert@metroenergy.org, (816) 812- 9772
View Audit 371810
Finding 1161913 (2024-007)
Material Weakness 2024
City of Jackson, Tennessee
TN
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring
We are working to change the standard for document retention and organization. This will help ensure all costs are properly approved before they are charged to federal programs, and that management understands the imperative nature for the record retention.
We are working to change the standard for document retention and organization. This will help ensure all costs are properly approved before they are charged to federal programs, and that management understands the imperative nature for the record retention.
View Audit 371801
Finding 1161902 (2024-001)
Material Weakness 2024
Beacon Hill Water and Sewer District
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Beacon Hill Water and Sewer District January 1, 2024 through December 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Beacon Hill Water and Sewer District January 1, 2024 through December 31, 2024 This schedule presents the corrective action the District is planning to take for findings included 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 and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Dell Hillger, General Manager, 1121 West Side Hwy, Kelso, WA 98626, 360-636-3860 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 disagreement). The District will prepare an internal checklist or other form to provide a central point of checks and time stamps to make sure all requirements are met. This will be sure to include a step to verify and document the suspension and debarment status for contractors before purchasing from them by using one of the following methods: obtaining a written certification, inserting a clause into the contract or searching for exclusion records at SAM.gov. Anticipated date to complete the corrective action: October 15, 2025
View Audit 371784
Finding 1161901 (2024-001)
Material Weakness 2024
Spokane Conservation District
WA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Conservation District January 1, 2024 through December 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 Regula...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Conservation District January 1, 2024 through December 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 and did not comply with federal reporting, suspension and debarment requirements. Name, address, and telephone of District contact person: Cori Turntine, Operations Manager 4422 E 8th Avenue, Spokane Valley, WA 99212 (509) 535-7274 Corrective action the auditee plans to take in response to the finding: We concur that the FFATA Subaward Reporting System (FSRS) reporting was not completed within the required timeframe. Upon identification of the reporting gap, the required subaward reporting was completed. We also concur that documentation was not retained for the suspension/debarment check for one contractor. The contractor was verified as not suspended or debarred; however, the documentation was not included in the project file. To strengthen internal controls and prevent future occurrences, the District is implementing the following corrective actions: • Policy & Procedure Updates: Updating federal grant management and procurement procedures to formalize FFATA reporting timelines, suspension/debarment documentation requirements, and staff responsibilities. • Centralized Tracking: Establishing a centralized tracking process for all applicable subawards, including FSRS reporting deadlines. • Documentation Standards: Requiring and documenting suspension/debarment checks at the time of procurement or subaward execution, consistent with 2 CFR 200.214 and related requirements. • Training: Incorporating suspension and debarment requirements into annual contract and procurement training. • Periodic Internal Review: Implementing internal reviews of a sample of federally funded contract files to verify that reporting and eligibility documentation are timely and complete. Anticipated date to complete the corrective action: The framework will be in place by December 31, 2025.
View Audit 371783
Finding 1161857 (2024-006)
Material Weakness 2024
Open Cities Health Center, Inc. and Affiliate
MN
Special Tests & Provisions Subrecipient Monitoring Eligibility
Finding 2024-006 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Significant Deficiency Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition: Of the twenty-five-patients selected for testi...
Finding 2024-006 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Significant Deficiency Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition: Of the twenty-five-patients selected for testing the Federal Poverty Guideline (FPG) was inaccurately applied for two patients. Action Planned in Response to the Finding: In the past year, the collection and retention of sliding fee discount qualifying documents have been integrated and the calculation performed by the clinic’s electronic medical record system. An employee was added, in part, to provide oversite of the sliding discount process. Official Responsible for Ensuring the CAP: Darian Davis Planned Completion Date: December 2025
View Audit 371776
Finding 1161836 (2024-003)
Material Weakness 2024
Ford County, Kansas
KS
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305
The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine t...
The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.
View Audit 371772
Finding 1161835 (2024-001)
Material Weakness 2024
After Hours Project, Inc.
NY
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
October 30, 2025 Person responsible: Fernando Soto, President / CEO Fiscal Year Ended December 31, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.914 HIV Emergency Relief Project Grants – Public Health Solutions Condition The Org...
October 30, 2025 Person responsible: Fernando Soto, President / CEO Fiscal Year Ended December 31, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.914 HIV Emergency Relief Project Grants – Public Health Solutions Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Current Status The delay in submission to the FAC was due to a combination of factors, including the extended time required to prepare the fiscal year 2024 financial statements and compile supporting documentation, as well as delays in the completion of the audit process. To support timely future submissions, the organization will implement the recommended control procedures and adopt an internal timeline beginning with the fiscal year ending December 31, 2025. In addition, the audit process will be initiated earlier to ensure completion and submission by the established deadline of September 30, 2026.
View Audit 371766
Finding 1161833 (2024-002)
Material Weakness 2024
FORCE Detroit
MI
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
Force Detroit will monitor compliance through: ● Vendors/grantees must submit regular financial and programmatic reports, including expenditures, progress toward goals, and any issues encountered. ● Reports will be reviewed for accuracy, completeness, and alignment with the approved budget and progr...
Force Detroit will monitor compliance through: ● Vendors/grantees must submit regular financial and programmatic reports, including expenditures, progress toward goals, and any issues encountered. ● Reports will be reviewed for accuracy, completeness, and alignment with the approved budget and program plan. ● Site visits to verify program activities, financial management practices, and overall compliance. Findings will be documented, and any deficiencies will trigger the Corrective Action Plan. ● Review of financial and programmatic documentation ● Verification of debarment and good standing with regulatory bodies ○ Vendors/grantees must provide confirmation that they are not debarred, suspended, or otherwise restricted from receiving federal funds.
View Audit 371759
Finding 1161832 (2024-001)
Material Weakness 2024
FORCE Detroit
MI
Subrecipient Monitoring § 200.332
Force Detroit will monitor compliance through: ● Vendors/grantees must submit regular financial and programmatic reports, including expenditures, progress toward goals, and any issues encountered. ● Reports will be reviewed for accuracy, completeness, and alignment with the approved budget and progr...
Force Detroit will monitor compliance through: ● Vendors/grantees must submit regular financial and programmatic reports, including expenditures, progress toward goals, and any issues encountered. ● Reports will be reviewed for accuracy, completeness, and alignment with the approved budget and program plan. ● Site visits to verify program activities, financial management practices, and overall compliance. Findings will be documented, and any deficiencies will trigger the Corrective Action Plan. ● Review of financial and programmatic documentation ● Verification of debarment and good standing with regulatory bodies ○ Vendors/grantees must provide confirmation that they are not debarred, suspended, or otherwise restricted from receiving federal funds.
View Audit 371759
Finding 1161829 (2024-001)
Material Weakness 2024
City of Clarkston
WA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Clarkston January 1, 2024 through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Clarkston January 1, 2024 through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included 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 City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Rachel Frost 829 5th Street Clarkston, WA 99403 509-758-5541 Corrective action the auditee plans to take in response to the finding: The City completed the process of updating the policy regarding federal procurement and suspension and debarment to ensure compliance with usage of federal funds. This was adopted with Resolution 2025-10 on June 9, 2025. The City will review the procurement policy and standards of conduct policy annually to ensure that federals standards are maintained, and adequate internal controls are in place. Anticipated date to complete the corrective action: Completed June 9, 2025.
View Audit 371752
Finding 1161764 (2024-014)
Material Weakness 2024
Comanche County
OK
Subrecipient Monitoring § 200.1 § 200.303 § 200.329 § 200.344
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants,
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants,
View Audit 371699
Finding 1161763 (2024-007)
Material Weakness 2024
Comanche County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Comanche County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Comanche County receives to ensure that proper internal controls are implemented.
View Audit 371699
Finding 1161762 (2024-006)
Material Weakness 2024
Comanche County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
View Audit 371699
Finding 1161710 (2024-003)
Material Weakness 2024
Middle East Broadcasting Networks, Inc.
VA
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
Views of Responsible Officials: Management understands and agrees. Unfortunately, this issue was identified late into FY24 when the FY23 audit was being completed so the issue persisted into FY24. From the corrective action plans taken from the FY23 audit and desk review, this issue has been address...
Views of Responsible Officials: Management understands and agrees. Unfortunately, this issue was identified late into FY24 when the FY23 audit was being completed so the issue persisted into FY24. From the corrective action plans taken from the FY23 audit and desk review, this issue has been addressed and resolved in early FY25. MBN currently has an SOP regarding fixed assets that is already implemented. To address these concerns, MBN updated the SOP to include a clear process for equipment disposals, specifically for assets with a fair market value over $10,000, in accordance with Uniform Guidance. This update will ensure that all disposals are properly documented, and appropriate notifications are made to USAGM. We would like to confirm that the equipment disposal forms have already been updated to ensure that all necessary responses are reviewed and accurately completed as part of the notification process for disposals. Furthermore, we have strengthened our tracking, reporting and disposal processes to ensure the final disposition of equipment, including salvage value, is appropriately recorded.
View Audit 371654
Finding 1161709 (2024-002)
Material Weakness 2024
Middle East Broadcasting Networks, Inc.
VA
Subrecipient Monitoring Material Weakness Reporting
Views of Responsible Officials: Management agrees and if funding had not stopped, audit fieldwork was originally slated to begin April 1st which would have allowed for timely completion. We fully intend to complete our FY25 audit well before the nine-month deadline.
Views of Responsible Officials: Management agrees and if funding had not stopped, audit fieldwork was originally slated to begin April 1st which would have allowed for timely completion. We fully intend to complete our FY25 audit well before the nine-month deadline.
View Audit 371654
Finding 1161708 (2024-001)
Material Weakness 2024
Middle East Broadcasting Networks, Inc.
VA
Subrecipient Monitoring Material Weakness Reporting § 200.303
Views of Responsible Officials: Management agrees and was fully aware of the situation it found itself in when funding was cut. The Organization was not able to keep enough staff employed during this time to review and correct these errors before the audit fieldwork began. Now that these historical ...
Views of Responsible Officials: Management agrees and was fully aware of the situation it found itself in when funding was cut. The Organization was not able to keep enough staff employed during this time to review and correct these errors before the audit fieldwork began. Now that these historical balances have been corrected, the team undergoes a rigorous month-end close process where these issues will be caught and addressed immediately going forward.
View Audit 371654
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