Corrective Action Plans

Finding 1162165 (2023-003)

Material Weakness 2023

NJ

Subrecipient Monitoring

Recommendation: The federal single audit report must be submitted to the FAC in accordance with the deadlines set forth in the federal guidelines. Management’s Response: Management recognizes the need to submit federal single audit reports to the FAC in accordance with federal deadlines in order to ...

Recommendation: The federal single audit report must be submitted to the FAC in accordance with the deadlines set forth in the federal guidelines. Management’s Response: Management recognizes the need to submit federal single audit reports to the FAC in accordance with federal deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file their federal single audits within the appropriate deadlines going forward.

View Audit 371960

Finding 1161993 (2023-003)

Material Weakness 2023

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 371855

Finding 1161991 (2023-001)

Material Weakness 2023

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 371855 Questioned Costs: $1

Finding 1161859 (2023-004)

Material Weakness 2023

Merrill Pioneer Community Hospital, Inc

IA

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

We will work to establish written procedures and policies related to the management of Federal awards, including reporting requirements.

View Audit 371778

Finding 1161831 (2023-001)

Material Weakness 2023

Mount Desert Island Consolidated School District

ME

Procurement, Suspension & Debarment Subrecipient Monitoring

Mount Desert Regional School District concur with our auditors, James W. Wadman, CPA, regarding the finding for the 2022-23 fiscal year audit. This finding was regarding an electric school bus that was purchased through an EPA Clean School Bus Program that was not recorded in the district records. A...

Mount Desert Regional School District concur with our auditors, James W. Wadman, CPA, regarding the finding for the 2022-23 fiscal year audit. This finding was regarding an electric school bus that was purchased through an EPA Clean School Bus Program that was not recorded in the district records. Any further purchases that are totally paid by grants, even if not paid for through our system, will be recorded in the records for audit purposes.

View Audit 371756

Finding 1161830 (2023-002)

Material Weakness 2023

City of Ceres

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Planned Correction Action: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ER...

Planned Correction Action: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ERP system implementation, and delays in reconciling certain major balance sheet accounts. To address these issues, the City engaged an external financial consultant to assist in completing outstanding bank reconciliations and restoring timely financial reporting. Management is also implementing additional corrective measures, including reprioritizing workloads, enhancing oversight of monthly close activities, and establishing standardized reconciliation checklists for all major balance sheet accounts. Management anticipates that this finding will extend through the Fiscal Year 2024, Fiscal Year 2025, and possibly Fiscal Year 2026 financial statement reporting cycles, with full resolution expected in Fiscal Year 2027.

View Audit 371755

Finding 1161688 (2023-006)

Material Weakness 2023

Greene County Mississippi

MS

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.319

We will continue to follow state purchase laws.

View Audit 371637

Finding 1161624 (2023-006)

Material Weakness 2023

Arizona Immigrant and Refugee Services, INC

AZ

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

AIRS management will improve procedures and add additional controls to record sufficient matching amounts in order to satisfy the matching requirements of the federal award program, including proper documentation and processing of in-kind items that are included in the matching fund internal reports...

AIRS management will improve procedures and add additional controls to record sufficient matching amounts in order to satisfy the matching requirements of the federal award program, including proper documentation and processing of in-kind items that are included in the matching fund internal reports so they are supported and valued as required under Uniform Guidance.

View Audit 371485 Questioned Costs: $1

Finding 1161346 (2023-009)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329 § 200.332

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161344 (2023-008)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161283 (2023-003)

Material Weakness 2023

Morgan County

OH

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328

The Morgan County Economic Development Office acknowledges status reports submitted by the required due date for the CDBG program.

View Audit 371205

Finding 1161181 (2023-004)

Material Weakness 2023

Bemidji Regional Airport Authority

MN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implement...

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2024.

View Audit 371181

Finding 1161011 (2023-002)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.318

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This pr...

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This program will be managed by the Legal and Compliance Department with significant support from the Grants Management department. Refined contractual language with third party contractors will require the submission of accurate and timely reports before any payments are made to contractors. In 2026, CIPE will institute an internal process staffed by multi-functional teams to perform site visits and audits, in line with the requirements of the new oversight and monitoring program.

View Audit 371017

Finding 1160956 (2023-004)

Material Weakness 2023

State of Kosrae

FM

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Number 2023-004 Period of Performance Corrective Action Plan (CAP) The State (DAS) will issue a memo requiring all departments to document the period of performance procedures performed. Additional training will be provided to ensure departments are complying. Anticipated Completion Date Sep...

Finding Number 2023-004 Period of Performance Corrective Action Plan (CAP) The State (DAS) will issue a memo requiring all departments to document the period of performance procedures performed. Additional training will be provided to ensure departments are complying. Anticipated Completion Date September 30, 2026 Responsible Person (Contact Details) Jonas M. Paul- Director (DAS) jpaulckdas@gmail.com Kayviann Hallers – Internal Control kayviannhallers@gmail.com

View Audit 370983 Questioned Costs: $1

Finding 1160396 (2023-005)

Material Weakness 2023

California Asian Pacific Chamber of Commerce

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.334

Finding Reference Number: 2023-005 Description of Finding: Unable to provide supporting documentation for one expense sample. Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges that...

Finding Reference Number: 2023-005 Description of Finding: Unable to provide supporting documentation for one expense sample. Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian acknowledges that this finding is a deficiency in its procedures. The Director of Finance is reviewing the Chamber’s record retention policies and internal controls to ensure that they are in compliance with 2 CFR § 200.334, and will recommend and implement improvements as needed. Staff responsible for federal grants will receive training on documentation and retention requirements. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: September 2025

View Audit 370809

Finding 1160392 (2023-001)

Material Weakness 2023

California Asian Pacific Chamber of Commerce

CA

Reporting Subrecipient Monitoring Material Weakness

Finding Reference Number: 2023-001 Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the se...

Finding Reference Number: 2023-001 Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes, including a Controller to review all accounting processes and procedures with the Director of Finance, implement best practice recommendations and month-end closing schedule. We also understand these findings are repetitive from the 2021 and 2022 audits; however, due to catch-up of the prior year audits, we were unable to address these issues prior to completion of the 2023 audit. This delay was caused by a change in auditors as our previous auditor did not have the capacity to retain us as clients due to staff shortages related to COVID. An outside finance and accounting firm has been hired to provide additional support to bring the audits current by March 2026. This issue will be further mitigated in subsequent periods with the implementation of the new accounting system, which was implemented effective January 2025. Monthly reviews of the 2024 financial data, including reconciliations of all accounts were performed and reviewed by the Controller and Director of Finance. This will allow us to provide the 2024 financial data to the auditors in a more timely manner to ensure completion and submission of the audit per the OMB guidance. Continued compliance with these new procedures will help to mitigate the risk of untimely submissions in future years. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: March 2026

View Audit 370809

Finding 1160312 (2023-002)

Material Weakness 2023

Trailhead Institute

CO

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331 § 200.332 § 200.339 § 200.425 § 200.501

Trailhead is establishing a new Contract and Compliance Coordinator role to oversee contract compliance processes and to ensure that Trailhead’s policy on subrecipient monitoring is followed. This role will be responsible for ensuring that compliance requirements are integrated at the outset of each...

Trailhead is establishing a new Contract and Compliance Coordinator role to oversee contract compliance processes and to ensure that Trailhead’s policy on subrecipient monitoring is followed. This role will be responsible for ensuring that compliance requirements are integrated at the outset of each grant. This role will be responsible for internal monitoring and auditing. This role will ensure that all grant kick-off meetings follow a standard procedure and include: 1) A clear understanding of federal requirements for all involved fiscal, program, and compliance staff 2) Delegated assignments to program staff for implementing and documenting: a) Suspension and debarment prior to contracting with subrecipients b) Subrecipient vs contractor determinations c) Evaluation of each subrecipient’s risk of noncompliance i) Establish the appropriate subrecipient monitoring level based on risk. This compliance role will have the authority to ensure the procedures are completed by the assigned staff. Evidence of the completed procedure must be documented and saved in a newly created contracts database. This database will be a centralized storage that will be reviewed during internal compliance checks to ensure all required steps have been completed and documented. These documents and associated grant and contract documents will be part of an official repository.

View Audit 370698

Finding 1160310 (2023-001)

Material Weakness 2023

Trailhead Institute

CO

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

Trailhead is establishing a new Compliance Coordinator role to oversee contract compliance processes. This role will be responsible for ensuring that compliance requirements are integrated at the outset of each grant and contract, that all necessary documents are properly filed, and that ongoing mon...

Trailhead is establishing a new Compliance Coordinator role to oversee contract compliance processes. This role will be responsible for ensuring that compliance requirements are integrated at the outset of each grant and contract, that all necessary documents are properly filed, and that ongoing monitoring is in place. This role will be responsible for internal monitoring and auditing. This role will ensure that all grant kick-off meeting follow a standard procedure, including a clear understanding of federal requirements. This position will either complete the FFATA themselves or delegate the responsibility to another. This role will have authority for ensuring the procedures are completed. Furthermore, evidence of the completed procedure will be documented and saved in a newly created contracts database. This database is a centralized storage that will be reviewed during internal compliance checks to ensure all required steps have been completed and documented.

View Audit 370698

Finding 1160271 (2023-002)

Material Weakness 2023

Heart of Georgia Regional Airport Authority

GA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

THE BOARD WILL DOCUMENT THE PROCUREMENT PROCEDURES FOR FEDERAL AWARDS AND SUBAWARDS.

View Audit 370658

Finding 1160178 (2023-009)

Material Weakness 2023

Grand Forks Housing Authority

ND

HUD Housing Programs Subrecipient Monitoring Material Weakness

Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160162 (2023-005)

Material Weakness 2023

Grand Forks Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

ontact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their finance staff and will review, implement, and document controls to ensure that REAC filing is done on time. Planned Completion Date for CAP Immediately

View Audit 370549

Finding 1160115 (2023-013)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring § 200.303

Benjie Read CFO and Felecia Read Staff Accountant, will update the policies and procedures for all program reports and the review of each before submission. We will also negotiate with the grantors for appropriate time frams as some of these time frames are impossible for us to meet in an accurate m...

Benjie Read CFO and Felecia Read Staff Accountant, will update the policies and procedures for all program reports and the review of each before submission. We will also negotiate with the grantors for appropriate time frams as some of these time frames are impossible for us to meet in an accurate manner. These policies will be done within 90 days of audit completion.

View Audit 370516

Finding 1160099 (2023-010)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.1 § 200.303

Benjie Read CFO and Felecia Read Staff Accountant, will develop a policy and establish procedures for calculating the MTDC in accordance with Uniform Guidance for federal contracts and reviwing the indirect cost allocations. We will also educate ourselves and all financial staff on these requirement...

Benjie Read CFO and Felecia Read Staff Accountant, will develop a policy and establish procedures for calculating the MTDC in accordance with Uniform Guidance for federal contracts and reviwing the indirect cost allocations. We will also educate ourselves and all financial staff on these requirements. These efforts will be complete within 90 days of audit completion.

View Audit 370516

Finding 1160059 (2023-007)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Benjie Read CFO and Felecia Read Staff Accountant, will update procedures for documented review of the program reports prior to submission to the grantors. Also see 2023-013 for timely submission. These updates will be completed within 90 days of audit submission.

View Audit 370516

Finding 1160057 (2023-006)

Material Weakness 2023

Twin Oaks Juvenile Development, Inc.

FL

Cash Management Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302 § 200.303 § 200.305

Benjie Read CFO and Felecia Read Staff Accountant, will update written policies and procedures to implement the requirements of 2 CFR 200.305 to include a review and documentation of the cash draw requests prior to submission. This will be completed within 90 days of audit completion. In addition, w...

Benjie Read CFO and Felecia Read Staff Accountant, will update written policies and procedures to implement the requirements of 2 CFR 200.305 to include a review and documentation of the cash draw requests prior to submission. This will be completed within 90 days of audit completion. In addition, we no longer operate the only Federal program where cash draws were allowed.

View Audit 370516

Corrective Action Plans

Filters