Corrective Action Plans

Finding 569266 (2024-008)

Significant Deficiency 2024

DC

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.331 § 200.332 § 200.513 § 200.521

DMPSJ: While the Office of the Deputy Mayor for Public Safety and Justice (DMPSJ) doesn’t agree that it is out of compliance, DMPSJ will ensure documentation is maintained regarding its oversight of grant management. Nicole Peckumn, Chief of Staff, DMPSJ August 30, 2025 DMPSJ will ensure complia...

DMPSJ: While the Office of the Deputy Mayor for Public Safety and Justice (DMPSJ) doesn’t agree that it is out of compliance, DMPSJ will ensure documentation is maintained regarding its oversight of grant management. Nicole Peckumn, Chief of Staff, DMPSJ August 30, 2025 DMPSJ will ensure compliance with standard operation procedures to ensure monthly and performance reports are submitted, as well as ensure follow-up related to corrective action plans is documented. While DMPSJ doesn’t agree with the finding regarding the debarment check, DMPSJ will implement a practice of capturing a screenshot and maintaining a copy of the screenshot in the file for a grantee(s) receiving federal funding. ONSE: The Office of Neighborhood Safety and Engagement (ONSE) acknowledges and accepts the finding that the subrecipient failed to submit their monthly and performance reports. ONSE has created a monitoring team and plan to ensure that all subrecipients are in compliance with submissions of their financial and performance reports. Contact: Yasha Williams Robinson, Chief Operating Officer, ONSE Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569264 (2024-006)

Material Weakness 2024

Government of the District of Columbia

DC

Subrecipient Monitoring § 200.303 § 200.332

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD is currently conducting monitoring for a subrecipient and preparing to monitor the other subrecipients. All monitoring will be completed by the end of the fiscal year. C...

The Department of Housing and Community Development (DHCD) concurs with the conditions and recommendations of this finding. DHCD is currently conducting monitoring for a subrecipient and preparing to monitor the other subrecipients. All monitoring will be completed by the end of the fiscal year. Contact: Kelly Ann Morrow, Housing Compliance Officer Estimated Completion Date: September 30, 2025 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569255 (2024-003)

Material Weakness 2024

Government of the District of Columbia

DC

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. The process to manage card distribution is manual, utilizing paper forms. UPO is evaluating the current policy and procedures to identify areas for i...

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. The process to manage card distribution is manual, utilizing paper forms. UPO is evaluating the current policy and procedures to identify areas for improvement, including additional validation steps. Any updates to the policy and procedures will be documented in the EBT Program Manual and shared with the District. Employees will be held accountable for their performance in following the policy and procedures as documented in the EBT Program Manual. The Quarterly UPO internal audits, and the Quarterly Regis audits will continue to assist in identifying areas for improvement. The EBT Manager and Supervisors will define and implement a process for additional review and validation of the daily paperwork with the Card Production Specialists to ensure compliance of policy and procedures. Contact: Joseph Cobb, Contracting Officers Technical Representative (COTR) and Payment Operation Center Manager Estimated Completion Date: September 30, 2026 See Corrective Action Plan for chart/table

View Audit 360834

Finding 569245 (2024-001)

Significant Deficiency 2024

City of Lima, Ohio

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Finding Number: 2024-001 : Significant Deficiency and Noncompliance - Reporting Planned Corrective Action: As recommended, Management will implement controls and processes to ensure all required reports are submitted timely. Anticipated Completion Date : June 30, 2025 Responsible Contact Person: Ra...

Finding Number: 2024-001 : Significant Deficiency and Noncompliance - Reporting Planned Corrective Action: As recommended, Management will implement controls and processes to ensure all required reports are submitted timely. Anticipated Completion Date : June 30, 2025 Responsible Contact Person: Randy Bartels, City Auditor

View Audit 360824

Finding 569192 (2024-002)

Material Weakness 2024

Deep Fork Community Action Foundation, Inc.

OK

Subrecipient Monitoring Questioned Costs Cash Management

The Organization feels that it made a good faith attempt to correct the deficiencies noted by the State Agency. On November 8, 2024, the Organization received notification that the State agency proposed to terminate the Organization’s agreement to participate in CACFP. The Organization decided not t...

The Organization feels that it made a good faith attempt to correct the deficiencies noted by the State Agency. On November 8, 2024, the Organization received notification that the State agency proposed to terminate the Organization’s agreement to participate in CACFP. The Organization decided not to appeal the decision. Effective December 1, 2024, the Organization ended the CACFP program and notified the day care homes that they would need to find a new sponsor.

View Audit 360812

Finding 569191 (2024-003)

Significant Deficiency 2024

Town of Huntington Housing Authority

NY

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 20...

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately initiate the closeout process for the two CFP grants by preparing and submitting all required closeout documentation to HUD. This includes completing the AMCC, certifying expenditures, and submitting necessary reports through HUD’s electronic systems, as outlined in the Capital Fund Guidebook. (c) Planned implementation date of corrective action - Completed by September 30, 2025.

View Audit 360810

Finding 569190 (2024-002)

Material Weakness 2024

Town of Huntington Housing Authority

NY

Questioned Costs HUD Housing Programs Subrecipient Monitoring § 200.303

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 20...

Name of Auditee: Town of Huntington Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by: Steve Nakano, Executive Director Phone: (631) 427-6220 (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will conduct a thorough review of all tenant files to identify and resolve missing documentation, including signed applications, lease agreements, proof of citizenship or eligible immigration status, independent income verification, HUD forms (50058 and 9886), rent reasonableness documentation, and HQS inspection records. Staff will work to obtain missing documents from tenants, landlords, or other necessary parties. A standardized checklist should be used to ensure all required items are present in each file moving forward. (c) Planned implementation date of corrective action - Completed by September 30, 2025.

View Audit 360810 Questioned Costs: $1

Finding 569182 (2024-004)

Material Weakness 2024

Hebrew Academy Community School, INC

FL

Internal Control / Segregation of Duties Material Weakness Reporting

Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management sk...

Management of the School agrees with the findings and will work on increasing the number of board members and increasing the number of meetings. There are several individuals who periodically meet with management to review the activities of the School. These individuals have suitable management skills and knowledge of the School’s operations. Management has agreed to formally elect these individuals as voting members of the Board of Directors.

View Audit 360775

Finding 569181 (2024-003)

Significant Deficiency 2024

Hebrew Academy Community School, INC

FL

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Management of the School agrees with the findings and will coordinate with the State of Florida, Department of Agriculture the repayment of the contractually non-reimbursable use of funds.

View Audit 360775 Questioned Costs: $1

Finding 569146 (2024-004)

Material Weakness 2024

Mobridge Regional Hospital

SD

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: As a part of the audit process, a reclassification entry was made to move the funds from the cash sweep general fund to a separa...

Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Federal Financial Assistance Listing Number: 10.766 Finding Summary: As a part of the audit process, a reclassification entry was made to move the funds from the cash sweep general fund to a separate bookkeeping account. Management did not track the funds in a separate bank or bookkeeping account throughout the year. The Hospital had excess cash available to cover the required reserve amount for the fiscal year. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash held within its general operating bank account. The separate bookkeeping account will be utilized throughout the year to ensure the reserve requirement is met. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: October 1, 2024.

View Audit 360727

Finding 569044 (2024-004)

Material Weakness 2024

Linden City Board of Education

AL

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Condition: The Board could not provide a copy, with supporting documentation, of the annual required information submission to the Alabama Department of Education for the federal program. Planned Corrective Action: The Board will keep a copy of all annual required federal programs submission and sup...

Condition: The Board could not provide a copy, with supporting documentation, of the annual required information submission to the Alabama Department of Education for the federal program. Planned Corrective Action: The Board will keep a copy of all annual required federal programs submission and supporting documentation to the Alabama State Department of Education. Anticipated Completion Date: Effective immediately Point of Contact: Gwendolyn Rogers

View Audit 360698

Finding 569043 (2024-003)

Material Weakness 2024

Linden City Board of Education

AL

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking

Condition: Construction contracts for three federally funded projects did not include the required prevailing wage rate clauses. Monitoring for compliance with the prevailing wage requirements was not performed by the Board. Planned Corrective Action: Going forward, all federally funded construction...

Condition: Construction contracts for three federally funded projects did not include the required prevailing wage rate clauses. Monitoring for compliance with the prevailing wage requirements was not performed by the Board. Planned Corrective Action: Going forward, all federally funded construction projects will include the prevailing wage rate clauses. The Board will monitor for compliance with the prevailing wage requirements. Anticipated Completion Date: Effective immediately Point of Contact: Dr. Timothy Thurman

View Audit 360698 Questioned Costs: $1

Finding 569042 (2024-003)

Material Weakness 2024

Housing and Community Redevelopment Authority of Marlboro County

SC

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.302 § 200.403 § 200.516

Title: Capital Fund Program Grant Draws Program Name: Public Housing Capital Fund ALN:14.872 Description: During our audit procedures over revenue recognition for the Capital Fund Program (CFP), we identiﬁed drawdowns of federal funds for which the client was unable to provide adequate supportin...

Title: Capital Fund Program Grant Draws Program Name: Public Housing Capital Fund ALN:14.872 Description: During our audit procedures over revenue recognition for the Capital Fund Program (CFP), we identiﬁed drawdowns of federal funds for which the client was unable to provide adequate supporting documentation. Speciﬁcally, the expenditures associated with the draw requests lacked invoices, contracts, or other substantiating records to demonstrate that the costs were allowable, allocable, and incurred in accordance with applicable federal requirements. Planned Corrective Action: Today’s Marlboro County Housing Authority management acknowledges the auditor’s ﬁnding that documentation to support certain CFP drawdowns was incomplete or missing and concurs that this represents a failure to comply with Uniform Guidance documentation requirements under 2 CFR §200.302 and §200.403. The Authority recognizes the importance of maintaining complete and accurate supporting records—such as invoices, contracts, and payment documentation—to substantiate costs charged to federal programs and ensure allowability and allocability under the Capital Fund Program. Effective October 1st, 2024, all draw requests under the Capital Fund Program ARE supported by: • Approved contracts or purchase orders • Invoices or other source documents • Proof of payment (e.g., canceled checks, ACH conﬁrmations) • Documentation clearly linking each expense to an approved activity in the CFP Annual Statement

View Audit 360695 Questioned Costs: $1

Finding 569036 (2024-002)

Significant Deficiency 2024

Galveston Bay Foundation, Inc.

TX

Subrecipient Monitoring Significant Deficiency § 200.331

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract numb...

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165. Condition and context: We reviewed one of the two subrecipient awards for the required information described in the criteria above and noted such provisions were not included in the subrecipient agreement. Recommendation: Policies and procedures should be implemented to ensure all required information is included in the subrecipient agreement before issuance. Planned corrective action: Management agrees with the finding and would like to provide additional context to this situation. This agreement occurred during the early implementation phase of a multi-year grant in 2023, when the Foundation was still establishing internal processes for managing subawards under federal funding requirements. At the time of this transaction: The federal award had not yet been formally executed, though the federal agency provided authorization to begin incurring expenses. The subrecipient, a partner organization, drafted and issued the agreement using their standard contract template. Since that time, the Foundation has updated its procedures for subsequent subrecipient agreements to include the required Uniform Guidance information as outlined in 2 CFR §200.331(a). This was an isolated incident during a transitional period, and management is confident that current processes address this issue. To prevent recurrence, the Foundation will: Continue to follow updated subrecipient agreement templates, which include all required award and federal compliance language. Provide refresher training to staff involved in grant and contract administration on subrecipient vs. vendor classifications and associated federal requirements. Perform an annual compliance review of all subrecipient agreements to ensure ongoing adherence. Responsible officer: Dawn Asbury, Controller. Estimated completion date: July 31, 2025.

View Audit 360694

Finding 569032 (2024-002)

Significant Deficiency 2024

Gloversville Housing Authority

RI

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

2024-002 – REPORTING Other Matter/Significant Deficiency Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the year-end financial statements will be prepared and submitted timely and formalized guidelines for fina...

2024-002 – REPORTING Other Matter/Significant Deficiency Auditee’s Response and Planned Corrective Action The Authority hired a new Executive Director in November 2023. Under new management, the year-end financial statements will be prepared and submitted timely and formalized guidelines for financial reporting will be created. New controls over financial close process will ensure more accurate financial reporting prior to the audit. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kayla Potter, Executive Director

View Audit 360687

Finding 569028 (2024-002)

Significant Deficiency 2024

Arenac County

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Equipment & Real Property Management

Condition: The county did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action Plan: The county f ill adopt needed policies per Uniform Guidance Responsible Official: Austin Hazelti,re, County Coordinator Expected Date of Completion: Dec ...

Condition: The county did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Corrective Action Plan: The county f ill adopt needed policies per Uniform Guidance Responsible Official: Austin Hazelti,re, County Coordinator Expected Date of Completion: Dec mber 31, 2025

View Audit 360675

Finding 569027 (2024-001)

Significant Deficiency 2024

Rio Grande Headwaters Land Trust

CO

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2024-001: North American Wetlands Conservation Fund Assistance Listing Number: 15.623 U.S. Department of Interior Pass-through: N/A Compliance Requirement: Reporting Grant No.: N/A Type of finding: Internal Control Over Complian...

Finding 2024-001: North American Wetlands Conservation Fund Assistance Listing Number: 15.623 U.S. Department of Interior Pass-through: N/A Compliance Requirement: Reporting Grant No.: N/A Type of finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The Organization should strengthen its internal with adopted policies and procedures that include evaluation of grant terms and conditions to ensure compliance with reporting requirements. Action Taken: FFATA reports were completed in May 2025 for any funds withdrawn for the years 2024 and 2025 and the Trust is awaiting guidance on reporting retroactively for previous years. Rio Grande Headwaters Land Trust added a step to our ASAP.gov withdrawal instructions: Ensure to file a FFATA report on Sam.gov immediately if the funds drawn down are pass through (or schedule a reminder on your calendar for prior to the end of the next calendar month). The Executive Director is now the sole grant reviewer and signer on grant agreements, as well as the only ASAP.gov and SAM.gov admin which will allow the Land Trust to ensure compliance with reporting requirements in the future. If there are questions regarding this plan, please call the responsible party listed below. Sincerely yours, Laura Cusick Executive Director Rio Grande Headwaters Land Trust

View Audit 360669

Finding 569018 (2024-001)

Material Weakness 2024

Fairview Health Services

MN

Subrecipient Monitoring Reporting § 200.303

Finding 2024-001 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date – April 15, 2025 Management agrees with the finding. Remediation: The FFATA repo...

Finding 2024-001 Federal Grantor: United States Department of Health and Human Services Planned Corrective Actions: Responsible Official – Dawn Ksepka, VP of Finance and System Controller Anticipated completion date – April 15, 2025 Management agrees with the finding. Remediation: The FFATA report was filed on April 15, 2025. Fairview has established an internal control to ensure timely filing of FFATA reports in the future.

View Audit 360649

Finding 568861 (2024-003)

Significant Deficiency 2024

Town of Cleveland

AL

Questioned Costs Subrecipient Monitoring Cash Management

The Mayor's Office is fully committed to addressing the audit finding and the requirement per the grant agreement to develop and implement a fiscal sustainability plan as of 06/10/2025 on any futhter awarded funds. The corrective actions outlined in this plan reflect the importance of prudent financ...

The Mayor's Office is fully committed to addressing the audit finding and the requirement per the grant agreement to develop and implement a fiscal sustainability plan as of 06/10/2025 on any futhter awarded funds. The corrective actions outlined in this plan reflect the importance of prudent financial management and forward-thinking strategies to safeguard the financial future of our community. Anticipated Completion Date: 6/10/2025 James A. Sullivan, Mayor.

View Audit 360598

Finding 568859 (2024-002)

Significant Deficiency 2024

Town of Cleveland

AL

Cash Management Subrecipient Monitoring Significant Deficiency § 200.303 § 200.305

Town will no longer be holding invoices until ARPA funding is received but will follow the reimbursement guidelines per the grant agreement. April 30th 2025 anticipated completion date. James A. Sullivan Mayor

View Audit 360598

Finding 568833 (2024-001)

None 2024

Primary Care Medical Services of Poinciana, Inc.

FL

Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

MANAGEMENT’S CORRECTIVE ACTION PLAN Finding Number: 2024-001 Planned Corrective Action: We concur with the finding. We will continue with retaining documentation of sliding scale determination electronically. The CFO will continue to monitor whether the record retention policy is being followed. Ant...

MANAGEMENT’S CORRECTIVE ACTION PLAN Finding Number: 2024-001 Planned Corrective Action: We concur with the finding. We will continue with retaining documentation of sliding scale determination electronically. The CFO will continue to monitor whether the record retention policy is being followed. Anticipated Completion Date: On-going Responsible Contact Person: Cynthia Diaz, Chief Financial Officer

View Audit 360568

Finding 568828 (2024-001)

Significant Deficiency 2024

Beth Israel Lahey Health, Inc.

MA

Subrecipient Monitoring § 200.332

Management Response and Corrective Action Plan Finding 2023-002 – Subrecipient Monitoring Federal Agency: United States Department of Health and Human Services Program Name: Research and Development (R&D) Assistance Listing Number: Various Responsible Individual: Roy Bourne, Director, Research F...

Management Response and Corrective Action Plan Finding 2023-002 – Subrecipient Monitoring Federal Agency: United States Department of Health and Human Services Program Name: Research and Development (R&D) Assistance Listing Number: Various Responsible Individual: Roy Bourne, Director, Research Finance and Operations Contact Information: rbourne2@joslin.harvard.edu; 617-309-5741 Joslin Diabetes Center’s (Center) subrecipient monitoring process did not clearly indicate risk assessment procedures or the required monitoring activities in certain audited instances. While the Center has a Subrecipient Monitoring and Management policy, review suggests that a thorough evaluation of this plan, formal documentation, and secondary oversight will improve internal control. Management agrees with the recommendation and will evaluate the subrecipient monitoring process according to 2 CFR 200.332 and update established policy where applicable. Corrective Action Plan: - Management completed the review of the Subrecipient Monitoring and Management policy for relevant updates and improvements to internal control as of May 2025 - Results of risk assessment procedures and subrecipient monitoring will be formally documented within the tracking log - Log entries were updated to reflect a reviewers note documenting material and date of review as of May 2025 - Director of Research Finance and Operations will review log semi-annually for secondary oversight Expected Completion Date: June 30, 2025 Status of Completion: Partially corrected

View Audit 360561

Finding 568825 (2024-002)

Significant Deficiency 2024

City of Huntsville

AL

Subrecipient Monitoring Cash Management Reporting

We agree with the auditors comments and the following action has been taken: - Quarterly meetings will be held between the Community Development department and the Grants Manager to walk through any changes to grant reporting requirements and confirm grant deliverables are being submitted timely.

View Audit 360552

Finding 568817 (2024-002)

Material Weakness 2024

American Farmland Trust

DC

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

AFT remains committed to maintaining an effective system of internal control over financial reporting and compliance. To that end, AFT has taken the following corrective actions to ensure appropriate and timely compliance with FFATA filing requirements. 1. F&A Staff reviewed FFATA Training Resources...

AFT remains committed to maintaining an effective system of internal control over financial reporting and compliance. To that end, AFT has taken the following corrective actions to ensure appropriate and timely compliance with FFATA filing requirements. 1. F&A Staff reviewed FFATA Training Resources and SAM.gov resources o Ongoing Staff Training of F&A staff and staff identified in item 4. 2. Updated AFT’s Subawards Manual. The purpose of the Subawards Manual document is to assist in the preparation, administration, and management of AFT issued subawards. The Subaward Manual identifies the roles and responsibilities of AFT staff throughout the subaward lifecycle. 3. Updated Subaward Template FFATA Reporting Requirements and Data Collection 4. To ensure timely compliance with FFATA reporting requirements o Designated Contract Administrator with responsibility to file FFATA reports in connection with the execution and delivery of any subaward which occurs through our contracts management system o Will designate grant management staff to confirm filing 5. F&A Remediation o F&A is pulling the Schedule of Expenditures of Federal Awards (SEFA) data for FY22, FY23, and FY24 to determine which prime grants may have had subawards o Identify subaward agreements that require FFATA filing If AFT does not have the required information to make FFATA, AFT program, project, and/or finance staff will be tasked with obtaining the information o Make the required FFATA reports on SAM.gov 6. AFT will continue to monitor compliance with the updated procedures and FFATA requirements on a quarterly basis. o Using shared resources, finance will work with the Administrative Coordinator to verify that tracked information for issued subawards resulted in timely filing.

View Audit 360549

Finding 568814 (2024-002)

Significant Deficiency 2024

Southeast Rural Community Assistance Project, Inc.

VA

Reporting Subrecipient Monitoring § 200.328

Audit Recommendation – We recommend that management and relevant staff participate in comprehensive training on federal grant compliance – emphasizing FFATA obligations and financial reporting deadlines – to ensure a clear understanding requirements. Management should then formalize and document pro...

Audit Recommendation – We recommend that management and relevant staff participate in comprehensive training on federal grant compliance – emphasizing FFATA obligations and financial reporting deadlines – to ensure a clear understanding requirements. Management should then formalize and document procedures for FFATA reporting, including a calendar driven workflow with designated preparers and approvers, mandatory sign-off checklists, and automated reminders. Finally, the Organization should implement a centralized reporting tracking system that monitors all federal award deadlines and captures evidence of timely preparation, review, and submission for both financial and performance reports.   Management Response – We concur with the recommendation and in process of making changes the both the work flow and processes stated. Specifically, we have contracted with two outside consulting firms for both grant compliance and internal audit services from Certified Public Accountant licensed professionals. Finally, both independent consultants will report the compliance status to the CEO on a periodic basis. 

View Audit 360529

Corrective Action Plans

Filters