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Corrective Action Plans

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Finding 517552 (2024-006)
Material Weakness 2024
Washington Parks Academy
MI
Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514
The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...
The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the futur
View Audit 335565
Finding 517551 (2024-005)
Material Weakness 2024
Washington Parks Academy
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.
View Audit 335565
Finding 517550 (2024-004)
Material Weakness 2024
Washington Parks Academy
MI
Cash Management Subrecipient Monitoring Material Weakness § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.
View Audit 335565
Finding 517541 (2024-009)
Material Weakness 2024
Lincoln-King Adams-Young Academy
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.
View Audit 335561
Finding 517539 (2024-007)
Material Weakness 2024
Lincoln-King Adams-Young Academy
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.
View Audit 335561
Finding 517538 (2024-005)
Material Weakness 2024
Lincoln-King Adams-Young Academy
MI
Cash Management Subrecipient Monitoring Material Weakness § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.
View Audit 335561
Finding 517528 (2024-008)
Material Weakness 2024
Lincoln-King Adams-Young Academy
MI
Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514
The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...
The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future.
View Audit 335561
Finding 517527 (2024-006)
Material Weakness 2024
Lincoln-King Adams-Young Academy
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.
View Audit 335561
Finding 517526 (2024-004)
Material Weakness 2024
Lincoln-King Adams-Young Academy
MI
Cash Management Subrecipient Monitoring Material Weakness § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.
View Audit 335561
Finding 517523 (2024-001)
Significant Deficiency 2024
Operation Par, Inc.
FL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Plan of Correction: The following steps will be followed for federally funded expenditures that will exceed $25,000 for the year: Verification of vendor suspension and debarment status will be made before a new vendor is set up. A list of the current vendors will be reviewed to make sure that the pr...
Plan of Correction: The following steps will be followed for federally funded expenditures that will exceed $25,000 for the year: Verification of vendor suspension and debarment status will be made before a new vendor is set up. A list of the current vendors will be reviewed to make sure that the proper documentation is being maintained. the documentation will be completed for any that are missing the verification. The verification form is being added as part of review process for new contracts. This verification will be made before new contracts are executed. This requirement will be communicated to all management staff. The verification forms will be required when purchases requistitions are submitted and prior to approval. Employee Responsible for Corrective Action Plan: Amy Scholz, CFO Target Completion Date: 6/30/25
View Audit 335560
Finding 517481 (2024-003)
Significant Deficiency 2024
Family Planning Council of Nebraska, INC
NE
Subrecipient Monitoring § 200.331 § 200.332
U.S. Department of Health and Human Services, Family Planning Services, AL #93.217 Subrecipient Monitoring: Noncompliance and Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization does not have a formalized policy. Additionally, audit report findings were not r...
U.S. Department of Health and Human Services, Family Planning Services, AL #93.217 Subrecipient Monitoring: Noncompliance and Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization does not have a formalized policy. Additionally, audit report findings were not reviewed and followed‐up on. Responsible Individuals: Joanna Murray, Executive Director Corrective Action Plan: Procedures will be developed to ensure proper subrecipient monitoring. Additionally, audit findings will be followed‐up on. Anticipated Completion Date: June 2025
View Audit 335464
School District of Milton
WI
Questioned Costs Subrecipient Monitoring Cash Management
Criteria: All services billed (SBS) must be identified in the students' IEP. Cost reimbursement is disallowed for Medicaid-coverable services not specified in the student's IEP. Condition: Two students from the auditor's sample were billed for nursing services that were not included in the students...
Criteria: All services billed (SBS) must be identified in the students' IEP. Cost reimbursement is disallowed for Medicaid-coverable services not specified in the student's IEP. Condition: Two students from the auditor's sample were billed for nursing services that were not included in the students' IEPs. Cause: The District billed for services that were not listed on the students' IEPs. Effect: Billing for services not listed on the IEP is not allowed and may result in improper use of federal funds. Questioned Costs: $1,670 Recommendation: The District should review procedures with the third party billing service to ensure there is proper communication regarding the allowed services being billed under IEPs. Additionally, the District should implement regular review of billed services to verify compliance with Medicaid requirements and ensure that all billed services are properly documented with students' IEPs. Grantee Response: The District will implement a process to verify all billed services are documented in the IEPs and provide training to staff to prevent future occurrences. Contact Person: Ross MacPherson Anticipated Completion: June 30, 2025
View Audit 335404 Questioned Costs: $1
Finding 517340 (2024-003)
Significant Deficiency 2024
Housing Authority of the City of Marianna
AR
Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties
We were not aware of the requirement to include the required prevailing wage rate clause in every contract greater than $2,000. We will ensure the required clause is included in all construction contracts greater than $2,000.
We were not aware of the requirement to include the required prevailing wage rate clause in every contract greater than $2,000. We will ensure the required clause is included in all construction contracts greater than $2,000.
View Audit 335343
Finding 517336 (2024-002)
Material Weakness 2024
Sacramento Metropolitan Air Quality Management District
CA
Subrecipient Monitoring Material Weakness Reporting
Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Reporting Type of Finding: Significa...
Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Finding Summary: During the period July 1, 2023 through June 30, 2024 no reports for subawards were filed with the FSRS that were $30,000 or more in federal funds. Repeat Finding from Prior Years: No Management’s Response: We concur. Views of Responsible Officials and Corrective Action: The District will submit all outstanding required Federal Funding Accountability and Transparency Act (FFATA) reports to the Federal Funding Accountability Subaward Reporting System (FSRS) by March 31, 2025. In addition, the District will implement policies and procedures to ensure the required Federal Funding Accountability and Transparency Act (FFATA) reports are prepared and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) in a timely manner. Name of Responsible Person: Patricia Kepner, Controller Projected Implementation Date: March 31, 2025
View Audit 335337
Finding 517334 (2024-001)
Material Weakness 2024
Sacramento Metropolitan Air Quality Management District
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Procurement and Suspension and Debarm...
Program: Targeted Airshed Grant Program Federal Financial Assistance Listing Number: 66.956 Federal Grantor: Environmental Protection Agency Award Year: 4/15/2021-4/30/2026; 5/1/2022-4/30/2027 Grant Award Number: TA98T10501; TA98T36001 Compliance Requirements: Procurement and Suspension and Debarment Type of Finding: Material Weakness in Internal Control Finding Summary: As a result of our test work, we noted three (3) out of three (3) instances where there was no evidence that the District verified the subrecipient entity was not suspended or debarred or otherwise excluded from participating in the transaction, prior to entering the contract. However, none of the payments in our sample were made to a suspended or debarred party. Repeat Finding from Prior Years: No Management’s Response: We concur. Views of Responsible Officials and Corrective Action: The District will develop procedures outlining the requirement to 1) access the System for Award Management (SAM) exclusion list, 2) collect a certificate from the subrecipient, or 3) add a clause or condition to the subrecipient agreement to verify that an entity that may submit invoices for federal grant-funded activities has not been debarred or suspended prior entering into the agreement with the subrecipient. Name of Responsible Person: Patricia Kepner, Controller Projected Implementation Date: March 31, 2025
View Audit 335337
Finding 517303 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Wynne
AR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget ...
Federal Program: Housing Choice Vouchers, Federal Assistance Listing No. 14.871 Criteria: The PHA is required to submit information monthly via the Voucher Management System (VMS). The Department reviews VMS data to identify issues of concern to PHAs and / or the Department. VMS is used for budget formulation, utilization analysis, and funding allocations. Condition: The VMS category UML contained a reporting discrepancy of 38 UML for the year, a variance of 3.26%. A HUD Validation Review for March 2022 through February 2023 showed a similar discrepancy. Questioned costs: $0.00 Effect: Timely reporting prior to funding calculation can make a significant difference to housing the number of families in the communities that PHA serve. Cause: The PHA provided detail software reports that did not always match what was reposted in VMS. Recommendation: The PHA should enter adjustments and revisions as they are discovered to ensure accurate data is available for utilization and budget projection purposes. Views of responsible officials and planned corrective actions: We will comply with the auditor’s recommendation and the HUD recommendations from their recent review and take the following steps: 1. PHA will move families out of the system and submit the corresponding 50058’s immediately upon termination. 2. PHA will ensure that 5008’s are accepted into the VMS system to accurately reflect program activity, including move-in/outs and port-ins/outs in a timely manner. 3. PHA will enter adjustments and revisions as they are discovered to ensure accurate data. As the VMS data changes in our system, the corrected reports will be forwarded to the fee accountant to ensure accurate data reporting. 4. PHA will ensure that EOP actions for tenants correspond to the dates that the tenants have been terminated from the program. 5. For Quality Control, the PHA will review the VMS reports at the beginning of the month and the end of the month, monitoring changes that may need to be reported, including move-ins, move-outs, port-in/outs, and correcting of corresponding dates, and removal of expired vouchers. This data will be reviewed by the Housing Manager and the Executive Director.
View Audit 335307
Finding 517228 (2024-001)
Significant Deficiency 2024
Believe Schools, Inc. and Affiliate
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334
To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the...
To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the Audit Results and Comments: Education Stabilization Fund (ESSER Grant): The school was unable to provide construction contracts to allow auditors to verify that the required Davis-Bacon Act wording was included. ● The Principal, Angel Jackson-Anderson, and Dean of Operations, Kayla Marshall, will ensure that the proper contracts are received and filed for all services conducted under ESSER grants. Child Nutrition: The school did not maintain tally sheets to support the number of meals served. ● The Dean of Operations, Kayla Marshall, will ensure that the proper physical files (tally sheets) are maintained and filed monthly, both in digital and paper form. The principal will review these files monthly to ensure documents are not lost or misplaced. If you have any questions, concerns, or comments, please feel free to contact me the school principal, Angel Jackson-Anderson, Aanderson@believeschools.org. Many thanks, Angel Jackson-Anderson Principal, BELIEVE Circle City High School Kayla Marshall Dean of Operations, BELIEVE Circle City High School www.believeschools.org @believeschoolsindy admin@believeschools.org 317-296-1954 Angel Jackson-Anderson 11/07/2024 02:25PM UTC
View Audit 335212
Finding 517219 (2024-001)
Significant Deficiency 2024
Hood River County School District
OR
Subrecipient Monitoring Significant Deficiency
FS‐2024‐008 Significant Deficiency Findings Summary: During our testing of the ESSER Wage Rate Requirements, we noted a significant deficiency. The District did not retain documentation in full for certified payroll reports from contracts for labor performed. We recommend that the District thoroughl...
FS‐2024‐008 Significant Deficiency Findings Summary: During our testing of the ESSER Wage Rate Requirements, we noted a significant deficiency. The District did not retain documentation in full for certified payroll reports from contracts for labor performed. We recommend that the District thoroughly documents and retains all appropriate documentation. Corrective Action Plan: the District has begun to request and collect certified payroll reports on all contractors as required by procurement policies. A system for tracking of certified payroll reports through contract completion will be implemented. Anticipated Completion Date: June 30, 2025
View Audit 335178
Finding 517198 (2024-002)
Significant Deficiency 2024
Big Sky Economic Development Corporation
MT
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC does not have internal controls in place to verify compliance with prevailing wage rates in the event that such loans are disbursed. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Dir...
Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC does not have internal controls in place to verify compliance with prevailing wage rates in the event that such loans are disbursed. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Director has amended the organization’s EDA-RLF Plan, including details on the Davis-Bacon requirements for any loan funding construction or renovations of more than $2,000. It will be the responsibility of Big Sky Finance to notify the borrower as soon as possible regarding the Davis-Bacon requirements for wages paid. The borrower will in turn notify their contractor of the requirement. Big Sky Finance will require evidence from the general contractor of the prevailing wages being paid prior to loan funds being disbursed. Timeline for Completion: The Davis-Bacon requirement for funds disbursed through BSEDC’s Federal EDARLF loan fund will be immediately implemented for all EDA-RLF loans funded going forward. BSEDC’s EDARLF Plan will be amended and approved by its Board of Directors within a reasonable amount of time. A draft of this change is in place. However, as a matter of practice, Davis-Bacon requirements will be adhered to from this date forward. Responsible Person or Party: BSEDC’s Director of Business Finance/Program Finance Director, will be responsible for making the changes to the plan, presenting to the Board and adhering to the plan going forward.
View Audit 335172
Finding 517197 (2024-001)
Significant Deficiency 2024
Big Sky Economic Development Corporation
MT
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which require...
Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which required correction and resubmission of the form. The final submission was completed on October 18, 2024, which was after the deadline. Planned Corrective Actions: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director will implement stricter internal controls and monitoring procedures to ensure all federal reports, including Form ED-209, are prepared accurately and submitted within the required deadlines. A review process will be added to the monitoring procedures to promptly address and correct any errors identified by federal agencies. Timeline for Completion: BSEDC will implement the internal controls and monitoring procedures with the next reporting that is due secondary review process in October 2024 with the completion and submission of the FY24 annual report to Federal EDA. Responsible Person or Party: BSEDC’s Senior Director of Finance is responsible for implementing the corrective action. Responsible Person or Party: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director are both responsible for ensuring that the secondary review is complete before submitting reporting to Federal EDA.
View Audit 335172
Finding 517153 (2024-001)
Material Weakness 2024
Academie Lafayette
MO
Questioned Costs School Nutrition Programs Subrecipient Monitoring § 200.303
A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Con...
A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Controls 1. Eligibility Review: o DeAnn Gould, Federal Programs & Grants Coordinator, and Howard Carpenter, Director of Operations, will oversee eligibility determinations using the updated software and Attachment A for reference. o Conduct a second review of all applications to verify accuracy and compliance with eligibility criteria. 2. Regular Edit Checks: o Implement weekly edit checks in the Point of Service (POS) system to confirm correct benefits distribution. C. Staff Training 1. Regular Food and Nutrition Services (FNS) Training: o Conduct quarterly training sessions on eligibility criteria, compliance requirements, and internal control processes. o Include hands-on training for using the new software and reviewing Attachment A criteria. 2. Compliance Assessments: o Assess staff understanding post-training to identify additional support needs. D. Monitoring and Evaluation 1. Audit Schedule: o Conduct monthly internal audits to evaluate compliance and report findings to leadership. 2. Performance Metrics: o Track error rates in eligibility determinations and aim for a significant reduction by June 30, 2025. E. Addressing Questioned Costs 1. Reconciliation Plan: The Missouri Department of Elementary and Secondary Education (DESE) has informed the School that the questioned costs of $20,578.74 will be withheld from future Food Service payment requests. The School will work with DESE to ensure proper adjustments and compliance with this reconciliation plan. 2. Process Transparency: Documentation of the withholdings and their impact on future payments will be maintained and reviewed to confirm accurate reconciliation of the overclaimed amount.
View Audit 335092 Questioned Costs: $1
Finding 517128 (2024-002)
Significant Deficiency 2024
Fremont County School District #1
WY
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Dat...
Name of Contact Person Travis Sweeney, SFO Business Manager Corrective Action In the future, no matter how many different individuals are collecting data for reporting, all supporting documentation will be retained by Business Office personnel and kept in the audit file. Proposed Completion Date Fiscal year ended June 30, 2025
View Audit 335000
Finding 517060 (2024-002)
Significant Deficiency 2024
Audubon Area Community Care Clinic, Inc.
KY
Subrecipient Monitoring Reporting
Action Taken: The Clinic has reviewed the auditors’ recommendation. The preparer has gained an understanding of the underlying documentation used to report the related information. The Clinic will ensure that reported amounts agree to the Clinic’s underlying accounting records.
Action Taken: The Clinic has reviewed the auditors’ recommendation. The preparer has gained an understanding of the underlying documentation used to report the related information. The Clinic will ensure that reported amounts agree to the Clinic’s underlying accounting records.
View Audit 334945
Finding 516981 (2024-012)
Material Weakness 2024
State of New York
NY
Subrecipient Monitoring
New York State agrees that enhanced subrecipient monitoring policies, procedures and internal control will help ensure the State’s compliance with 45 CFR 75.352(d) and 45 CFR 75.352(e). While monitoring activities are currently performed – the State will improve the documentation of the activities p...
New York State agrees that enhanced subrecipient monitoring policies, procedures and internal control will help ensure the State’s compliance with 45 CFR 75.352(d) and 45 CFR 75.352(e). While monitoring activities are currently performed – the State will improve the documentation of the activities performed – including keeping a written list of all factor considerations used to determine which subrecipients are subject to additional monitoring procedures. Corrective Action Required: New York State will continue to use a “priority list” to record high-risk subrecipients subject to additional monitoring. Additionally, Office of Addiction Services and Supports (OASAS) will provide a written description of all of the factors and considerations used to compile the priority list to the New York State Division of the Budget for review and approval prior to March 31, 2025.
View Audit 334898
Finding 516980 (2024-011)
Material Weakness 2024
State of New York
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
New Yok State acknowledges the finding and recommendation regarding Federal Funding Accountability and Transparency Act (FFATA) noted during the Uniform Grant Guidance audit. Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FF...
New Yok State acknowledges the finding and recommendation regarding Federal Funding Accountability and Transparency Act (FFATA) noted during the Uniform Grant Guidance audit. Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311 and FFATA Subaward Reporting System (FSRS) will be updated for grant obligations. With regard to the Possible Asserted Effect that failure to submit FFATA reporting may result in reporting inaccurate and incomplete amounts to the federal government – New York State is committed to producing accurate and complete grant spending amounts annually to the federal government outside of the FFATA system via the Federal Financial Report (FFR), due in December. OASAS will review and enhance its policies, procedures, and internal controls to ensure that all amounts passed through to subrecipients and subcontractors under subawards as defined in 45 CFR 75.2 are reported in accordance with the FFATA federal regulations. All OASAS first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. FSRS will be updated for obligations under the FFY20 award and forward.
View Audit 334898
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