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Corrective Action Plans

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Finding 1165517 (2024-206)
Material Weakness 2024
State of Idaho
ID
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
Finding 2024-206: The Department did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA) Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Multiple RFPs were issued to obtain subject matter experts support for Grant Accounting Su...
Finding 2024-206: The Department did not complete required reports for the Federal Funding Accountability and Transparency Act (FFATA) Related to Prior Finding: N/A Agency’s view: Agree Corrective Action Plan: Multiple RFPs were issued to obtain subject matter experts support for Grant Accounting Support and Grant Administration Support. Internal discussions determined the need for more accounting, administration, and grant management support. Below is our status for support through public procurement. a. The Grant Accounting support was awarded October 2025. b. Procurement of Grant Administration support is in the end stages of award. 2. Updated Procedures (Implemented – April 2025) a. The Department has updated its Notice of Award procedures to explicitly include FFATA reporting as a required step once a Federal grant agreement is fully executed. This requirement is now documented in agency procedures, internal checklists, and award processing workflows. 3. Assignment of Responsibility (Implemented – April 2025) a. Responsibility for FFATA compliance has been formally assigned to the Grants and Contracts Officer with the contracted administrative grant support, with assistance provided from the contracted accounting support when necessary. Their duties now include: i. Completing required FFATA submissions following award execution, andii. The process has now been added to our internal processes and procedures and updated with staff. 4. Quarterly Monitoring and Verification (April - 2025) a. To prevent recurrence, Grants and Contracts Officer will conduct a quarterly review of all Federal Grant programs to ensure: i. All applicable awards are listed in the FFATA, ii. No required submissions have been omitted. iii. Any discrepancies are corrected promptly. iv. These quarterly reviews will be documented and retained for audit and internal monitoring purposes. 5. Training and Staff Communication (In Progress — Completion in February 2026 a. Training began in April 2025 and was expanded in October 2025 with support from our Grant Accounting Contractor. The contractor assists in finalizing accounting, reporting, and compliance with OMB guidance. They provide training, updated procedures, and staff guidance. Updated procedures and training will be completed in conjunction with our contractor’s subject matter expertise. Updated policies, training materials, and procedural guidance will be completed and fully implemented in February 2026, with training documented and provided to all Grants and Contracts Officers, contracted services, and relevant program personnel. The training includes but is not limited to: a. All Federal reporting requirements (including FFATA) b. Applicable CFR compliance obligations. Newly implemented internal controls and review procedures. Anticipated Corrective Action Date: February 2026 Responsible for Corrective Action: Ewa Szewczyk Compliance Manager Idaho Department of Commerce Email: ewa.szewczyk@commerce.idaho.gov Phone: 208-287-0784
View Audit 376229
Finding 1165488 (2024-001)
Material Weakness 2024
Klickitat County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Klickitat County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the County 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 Klickitat County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the County 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 County did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Heather Jobe – County Auditor 205 S Columbus Room 203 Goldendale, WA 98620 509-773-4001 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 County understands the importance of verifying it is not contracting with or making purchases from parties debarred or suspended from doing business with the federal government. The County did not contract with any parties who were debarred or suspended from doing business with the federal government during the audited period. The County did check the suspension and debarment status of the subject vendor, however, the County could not substantiate that that check was conducted prior to issuing the first payment. The County is in the process of updating its procurement policies and will include language that addresses the requirement to check and document debarment and suspension status of all vendors, including existing vendors, paid with federal funds. Anticipated date to complete the corrective action: First quarter of 2026
View Audit 376220
Finding 1165407 (2024-002)
Material Weakness 2024
Cascade Columbia Fisheries Enhancement Group
WA
Reporting Subrecipient Monitoring
Management's Response: Management acknowledges the finding related to the late submission of the SF-425 report under ALN#15.517. The delay resulted from insufficient monitoring controls over grant reporting deadlines. Corrective actions include implementing a grant reporting tracking system, establi...
Management's Response: Management acknowledges the finding related to the late submission of the SF-425 report under ALN#15.517. The delay resulted from insufficient monitoring controls over grant reporting deadlines. Corrective actions include implementing a grant reporting tracking system, establishing clear responsibility for report preparation and submission, and requiring management review and documentation of submission dates. These measures are intended to ensure timely and accurate reporting going forward. Estimated Completion Date: 01/01/2026 Responsible Party: Shelly Swanson, Finance Manager
View Audit 376034
Finding 1165307 (2024-004)
Material Weakness 2024
Murray County
MN
Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303
Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review th...
Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from all contractors and subcontractors for compliance with the Davis‐Bacon Act and Title 29 U.S. Code of Federal Regulations Part 5 and ensure documentation exists to support monitoring of and compliance with this requirement. Anticipated Completion Date: January 1, 2025
View Audit 375877
Finding 1165277 (2024-005)
Material Weakness 2024
Ohio County Fiscal Court
KY
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.317 § 200.318 § 200.327
In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to sa...
In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to say the projects were open and that bids were to be received by a certain date. The ad was improperly ran but not intentionally. We will double check all items going to bid. If an item is sent by any department it will be double checked at the Judge Executive's office. If it originates here it will be double checked by the treasurer's office.
View Audit 375819
Finding 1165251 (2024-003)
Material Weakness 2024
Power 4 STL Inc
MO
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Cause of Finding: The Organization failed to submit a required, semi-annual grant report. This created a potential for non-compliance with federal reward terms. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy and timeliness, in providing grant reporting. The ...
Cause of Finding: The Organization failed to submit a required, semi-annual grant report. This created a potential for non-compliance with federal reward terms. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy and timeliness, in providing grant reporting. The Executive Director and Bookkeeper, will both provide staff training and support to ensure they have the necessary knowledge and skill to effectively perform job functions with regards to reporting. The Executive Director has implemented and updated Internal Controls, in order to ensure proper processes are in place with regards to grant reporting. In addition, a Grant Reporting calendar has been implemented for all staff involved, as well as, an internal tracking system for grants, grant deadlines and reporting timelines. The Bookkeeper has implemented monthly check-ins with grant needs via the tracking too. Both, the Executive Director and the Bookkeeper, agree to confirm the proper timing of grant reports via the calendar and tracking tool. Anticipated Date of Completion: Completed. Completed Responsible Party: Executive Director and Bookkeeper
View Audit 375704
Finding 1165086 (2024-001)
Material Weakness 2024
Knox County District Board of Health
OH
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring
To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providin...
To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providing mandatory training for staff and contractors on wage determination and reporting procedures, and establishing a centralized compliance team to monitor ongoing projects. Certified payroll submissions will be reviewed for accuracy, and any violations will be promptly addressed through wage restitution and documentation updates. Clear communication channels will be maintained with subcontractors and employees to reinforce expectations and encourage reporting of concerns. This proactive approach will help safeguard workers’ rights and uphold regulatory standards.
View Audit 375306
Finding 1164962 (2024-001)
Material Weakness 2024
City of Pullman
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman 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 (CF...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman 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: Jeff Elbracht, Director of Finance 190 SE Crestview Street, Pullman, WA 99163 (509) 338-3212 Corrective action the auditee plans to take in response to the finding: Controls and training will be put in place to ensure staff complies with federal suspension and debarment requirements including completion for the process on all subsequent agreements with each contractor. Anticipated date to complete the corrective action: Immediately
View Audit 374927
Finding 1164946 (2024-002)
Material Weakness 2024
Town of Sandwich, New Hampshire
NH
Subrecipient Monitoring § 200.331 § 200.333
Finding #2024-002 – Lack of Subrecipient Monitoring Description of Finding: The Town passed through approximately $1,650,000 in federal funds to a local electric Co-op for broadband infrastructure installation. The Town did not perform subrecipient monitoring specific to this award by identifying ap...
Finding #2024-002 – Lack of Subrecipient Monitoring Description of Finding: The Town passed through approximately $1,650,000 in federal funds to a local electric Co-op for broadband infrastructure installation. The Town did not perform subrecipient monitoring specific to this award by identifying applicable requirements for the award after the disbursement of these funds. Statement of Concurrence of Nonconcurrence: The Town concurs that applicable requirements for the award were not identified for the subrecipient, however the Town did monitor activities of the subrecipient. The Town monitored activities to ensure funds were used for allowable activities. Contact Person: Courtney Delaney, Town Administrator Planned Corrective Action: Establish and implement a formal subrecipient monitoring process for all federal funds passed through to other entities. Seek guidance from the awarding agency if responsibilities are unclear. Anticipated Completion Date: The Town has been in regular communication with the awarding agency and established clarity as to applicable terms and conditions as of this date. The Town is working to establish and implement a formal monitoring process and anticipates completion no later than December 31, 2025.
View Audit 374876
Finding 1164863 (2024-001)
Material Weakness 2024
Blue Ride Health Center, Inc.
VA
Subrecipient Monitoring Internal Control / Segregation of Duties
We believe the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Going forward, management will maintain supporting schedules and prepare timely rec...
We believe the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Going forward, management will maintain supporting schedules and prepare timely reconciliations to the general ledger on a monthly basis. Required adjustments will be communicated to the management of the accounting function and posted to the general ledger. Management will conduct a final review of the monthly financials prior to finalization, ensuring all requested correcting adjustments have been made and any unnatural balances have been investigated and corrected.
View Audit 374716
Finding 1164825 (2024-002)
Material Weakness 2024
County of Montgomery
PA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332
Finding 2024-002 - Subrecipient Monitoring Federal Agency: Department of Treasury Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - ALN #21.027 Condition: As part of the monitoring process, the County did not obtain and review the annual audit reports of subrecipients. Planned ...
Finding 2024-002 - Subrecipient Monitoring Federal Agency: Department of Treasury Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - ALN #21.027 Condition: As part of the monitoring process, the County did not obtain and review the annual audit reports of subrecipients. Planned Corrective Action: Upon notification of this issue during the 2024 Single Audit, the County immediately took action to implement corrective actions to be compliant with this with this requirement. The County modified the subrecipient quarterly report template for Q3 2025 to include a question requiring all subrecipients to verify if they were audited as required by subpart F of 200.332. The County then conducted the required follow up to obtain and review each audit to identify any significant developments that might negatively impact the subaward. Of the 27 subrecipient audits reviewed, only one had a finding related to 21.027 regarding keeping records of their reporting to the County and hiring a full-time finance director. The County followed up with the subrecipient to confirm that they have put their corrective action into place and the subrecipient responded that this was complete. Additionally, there were four subrecipients who reported that they were required to have an audit, but it wasn't completed yet. The County is in the process of conducting follow-up with these organizations to remind them of their responsibilities under 200.332 and to obtain and review the required audits. The County will conduct subrecipient monitoring of ARPA subrecipients each year throughout the remainder of the program. Additionally, the Controllers department will provide Subrecipient Monitoring training and information in 2026 to County departments who administer subrecipient funding in order to assist them in fully complying with this requirement Name(s) of contact person(s) responsible for corrective action: Fonta Reilly and Eli Gilman Planned completion date for corrective action plan: Corrective action implemented in November 2025
View Audit 374654
Finding 1164805 (2024-004)
Material Weakness 2024
East Central Vermont Telecommunications District
VT
Subrecipient Monitoring Reporting Significant Deficiency
Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticabl...
Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticable to have the reports tie back to the general ledger accounts Corrective Action: The District will work with the granting Agency to get the form to properly report on a quarterly basis. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025/Ongoing
View Audit 374610
Finding 1164798 (2024-007)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...
We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 374603
Finding 1164796 (2024-017)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...
We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 374603
Finding 1164785 (2024-044)
Material Weakness 2024
City of Batesville, Mississippi
MS
Reporting Subrecipient Monitoring § 200.303 § 200.328
Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective...
Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will establish a reporting calendar and assign staff to monitor deadlines for all federal performance reports. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure timely submission of all required reports. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164782 (2024-039)
Material Weakness 2024
City of Batesville, Mississippi
MS
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions § 200.430
Finding Number: 2024-039 Audit Type: Single Audit Finding Title: Inadequate Oversight of Davis-Bacon Compliance Related Finding: 2024-010 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Acti...
Finding Number: 2024-039 Audit Type: Single Audit Finding Title: Inadequate Oversight of Davis-Bacon Compliance Related Finding: 2024-010 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will establish a monitoring process to verify contractor compliance with Davis-Bacon wage requirements, including certified payroll reviews. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure oversight responsibilities are clearly assigned and documented. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164717 (2024-001)
Material Weakness 2024
County of Nodaway
MO
Subrecipient Monitoring Reporting § 200.510
After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance,...
After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance, the County Clerk has already implemented a SEFA reporting spreadsheet to better track the expenditures of federal funds.
View Audit 374422
Finding 1164603 (2024-005)
Material Weakness 2024
Central Minnesota Jobs and Training Services
MN
Questioned Costs Subrecipient Monitoring Cash Management
Ineffective Grant Management Recommendation: Establish a standardized process for reviewing grant budgets against actual expenditures, with clearly defined roles and timelines. Deliver targeted training to relevant staff on grant reporting protocols and variance analysis. Implement a cross-functiona...
Ineffective Grant Management Recommendation: Establish a standardized process for reviewing grant budgets against actual expenditures, with clearly defined roles and timelines. Deliver targeted training to relevant staff on grant reporting protocols and variance analysis. Implement a cross-functional review procedure prior to report submission to ensure accuracy and completeness. Action Taken: Since migrating to the new accounting software in February of 2025, CMJTS program managers have better access to reporting for their budgets. Budgets are also loaded into the system by month, and program managers are then able to track program to date expenses versus the what had been planned. Additionally, CMJTS accounting staff has moved to ‘real-time accounting’, meaning that all transactions are being recorded right away in order to flow through to program manager reports. Additionally, the CMJTS Finance Manager meets with program managers on a monthly basis to review budgets and provide additional training. These additional steps empower the program managers to take ownership of their budgets and be able to make more informed decisions on running their programs.
View Audit 374211
Finding 1164396 (2024-002)
Material Weakness 2024
West Central Wisconsin Workforce Development Board, Inc.
WI
Subrecipient Monitoring Cash Management Reporting
Processes and controls have been implemented so that the accounting staff prepares the grant reimbursement requests which are reviewed and approved by the CEO for submission.
Processes and controls have been implemented so that the accounting staff prepares the grant reimbursement requests which are reviewed and approved by the CEO for submission.
View Audit 373834
Finding 1164394 (2024-001)
Material Weakness 2024
West Central Wisconsin Workforce Development Board, Inc.
WI
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
Processes and controls have been implemented so that the accounting staff prepares the justification and expense support of the grant reimbursement requests which are reviewed and approved by the CEO for submission.
Processes and controls have been implemented so that the accounting staff prepares the justification and expense support of the grant reimbursement requests which are reviewed and approved by the CEO for submission.
View Audit 373834
Finding 1164327 (2024-002)
Material Weakness 2024
Tuscarawas County
OH
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking
Cash Management - TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office....
Cash Management - TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office. TCJFS will then run a cost allocation with the most current RMS numbers and then use the Over/Under Report to determine the draw amount. Draws should be taken from those allocations where expenses have hit or from an allocation where we are under-drawn. TCJFS should never have more than 10 days cash on hand at the end of a quarter.
View Audit 373750
Finding 1164325 (2024-001)
Material Weakness 2024
Tuscarawas County
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
CAP - The Tuscarawas County Metropolitan Sewer District will implement procedures to ensure that all vendors for covered transactions (including professional engineering services) that meet or exceed the $25,000 threshold, or other specified criteria, are verified for suspension or debarment status ...
CAP - The Tuscarawas County Metropolitan Sewer District will implement procedures to ensure that all vendors for covered transactions (including professional engineering services) that meet or exceed the $25,000 threshold, or other specified criteria, are verified for suspension or debarment status prior to contracting. This verification will be accomplished by checking SAM exclusions (https://sam.gov) and by collecting a certification from the entity. This mandatory verification step will be applied to all future federal grant projects.
View Audit 373750
Finding 1164299 (2024-001)
Material Weakness 2024
Open Networking Foundation
CA
Subrecipient Monitoring
Contact Person(s): Sarat Puthenpura Corrective action planned: Risk assessment of the subrecipient, Rutgers University, was conducted but was just not documented. A formal memorandum has since been written that documents Open Networking Foundation’s risk assessment over Rutgers University and suppor...
Contact Person(s): Sarat Puthenpura Corrective action planned: Risk assessment of the subrecipient, Rutgers University, was conducted but was just not documented. A formal memorandum has since been written that documents Open Networking Foundation’s risk assessment over Rutgers University and supported conclusion that they are considered a low risk subrecipient. The formal memorandum also documents Open Networking Foundation’s review of Rutgers 2024 single audit report, and planned timing of the review of the 2025 single audit report. Anticipated completion date: Completed.
View Audit 373683
Finding 1164259 (2024-001)
Material Weakness 2024
Hiv Alliance INC
OR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidenc...
U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence obtained and retained by the Alliance as proof of oversight of expenditure of federal funds. Additionally, CLA recommends increased emphasis and training on the importance of consistent application of procedures and controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All reports relating to a federally funded project will be reviewed prior to being submitted to the funding agency and documentation relating to that review will be retained by HIV Alliance. Name(s) of the contact person(s) responsible for corrective action: Renee Yandel, Executive Director; Wayne Hamblin, Finance Director Planned completion date for corrective action plan: July 1, 2025
View Audit 373559
Finding 1163629 (2024-002)
Material Weakness 2024
Feeding South Florida, Inc.
FL
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.334 § 200.403
Management Response: Feeding South Florida complied with LFPA contract provisions for food purchases by meeting and invoicing the required food purchase minimum. Freight was an allowable cost for the contract. Despite miscategorizing 5 freight invoices, Feeding South Florida complied with the LFPA c...
Management Response: Feeding South Florida complied with LFPA contract provisions for food purchases by meeting and invoicing the required food purchase minimum. Freight was an allowable cost for the contract. Despite miscategorizing 5 freight invoices, Feeding South Florida complied with the LFPA contract for freight by meeting and invoicing the total amount allowable for freight. To ensure ongoing compliance, we established and implemented a comprehensive Standard Operating Procedure (SOP) for all contracts and grants, including the LFPA program, which has been consistently followed since LFPA Plus began. To strengthen oversight and enhance audit readiness, administrative responsibility for this contract has transitioned from the Grants Department to the Finance Department. This restructuring reinforces our compliance framework, improves operational support, and embeds stronger accountability measures across all organizational levels and throughout our region.
View Audit 373471 Questioned Costs: $1
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