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Corrective Action Plans

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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.
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.
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
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
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.
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
Finding 1160053 (2023-003)
Material Weakness 2023
National Harm Reduction Coalition
NY
Reporting Subrecipient Monitoring
Finding: 2023-003 – Grant Compliance and Related Reporting. Action Taken: The National Harm Reduction Coalition (NHRC) leadership takes the findings seriously and concurs with the critical importance of timely and accurate financial reports. NHRC acknowledges that significant turnover and vacancies ...
Finding: 2023-003 – Grant Compliance and Related Reporting. Action Taken: The National Harm Reduction Coalition (NHRC) leadership takes the findings seriously and concurs with the critical importance of timely and accurate financial reports. NHRC acknowledges that significant turnover and vacancies within the finance department, including the Senior Finance & Compliance Lead and other key leadership positions within the organization is the primary cause of the finding. NHRC also acknowledges the impact of the trickle-down effect of delays in prior fiscal year and continues to diligently address and improve the performance shortfall. In response to the audit finding, we have initiated corrective actions to address the identified deficiency as follows: 1. NHRC Hired a Senior Finance and Compliance Lead 2. Developed and implementing a closing process to ensure timely financial reporting, supporting NHRC’s ability to adhere to timely compliance reporting requirements. 3. We hired consultants to support the processing and review of financial records to ensure / improve timely and accurate financial reporting until we can hire additional staff.
View Audit 370515
Finding 1159893 (2023-006)
Material Weakness 2023
Jefferson Parish
LA
Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.113 § 200.331
With the support of a new leadership team, Jefferson Parish is committed to strengthening oversight and monitoring federal grants financial and compliance activities. To enhance reliability, the Parish has engaged Deloitte & Touche LLP as a consultant to assist with improving documentation procedure...
With the support of a new leadership team, Jefferson Parish is committed to strengthening oversight and monitoring federal grants financial and compliance activities. To enhance reliability, the Parish has engaged Deloitte & Touche LLP as a consultant to assist with improving documentation procedures and strengthen internal controls supporting financial and compliance activities going forward. As part of this effort Jefferson Parish and Deloitte are working across Finance, Accounting, and programmatic departments to establish improved federal grants governance and policy. This includes quarterly oversight and review processes and procedures to monitor the use of federal funds and confirm that compliance activities are occurring. This also includes improved preventative controls to require the performance of due diligence activities for each federal fund sub-recipient or individuals receiving federal assistance prior to the awarding or disbursement of federal funds. The Parish will also develop a policy and communicate annually to all departments the requirements to report to the appropriate authorities, including the Louisiana Legislative Auditor's Office and the Jefferson Parish District Attorney's Office. Community Development Director Stephanie Brumfield, Interim Finance Director Victor LaRocca and Risk Management Director Maria Leon will develop and communicate the policy for reporting fraud which should be enacted by January of 2026.
View Audit 370431 Questioned Costs: $1
Finding 1159891 (2023-004)
Material Weakness 2023
Jefferson Parish
LA
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
With the support of a new leadership team, Jefferson Parish is committed to strengthening grants and financial management and enhancing the reliability of grants reporting. The Parish has engaged Deloitte & Touche LLP as a consultant to assist in establishing regular review practices, policies, proc...
With the support of a new leadership team, Jefferson Parish is committed to strengthening grants and financial management and enhancing the reliability of grants reporting. The Parish has engaged Deloitte & Touche LLP as a consultant to assist in establishing regular review practices, policies, procedures, and internal controls with the goal of improving audit readiness, refine documentation procedures, and strengthen internal controls to support accurate and complete financial data going forward. As part of this effort Jefferson Parish and Deloitte are working across Departments to re-define organizational structure, to establish governance and oversight between finance, accounting, and programmatic departments. Jefferson Parish and Deloitte are also working to implement data quality improvement measures, including the establishment of quarterly grants reconciliation and review processes. Jefferson Parish has also engaged Infor in the implementation of new financial and reporting technology to support improved financial processing and controls. Chief Administrative Assistant Nichole Thompson will develop process to monitor the submission of timely reports in compliance with federal requirements. This process should be enacted by January of 2026.
View Audit 370431
Finding 1159792 (2023-006)
Material Weakness 2023
Program of Academic Exchange
NY
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
Based upon current auditor’s recommendation, PAX established an effort verification reporting system. This system was launched in FY23 and enhanced in FY24 with great specificity and fuller allocation information. The latest system will accurately capture the effort spent by each employee on specifi...
Based upon current auditor’s recommendation, PAX established an effort verification reporting system. This system was launched in FY23 and enhanced in FY24 with great specificity and fuller allocation information. The latest system will accurately capture the effort spent by each employee on specific grants, ensuring proper documentation of allocation of wages and salaries to the respective federal awards.
View Audit 370335 Questioned Costs: $1
Finding 1159718 (2023-002)
Material Weakness 2023
Prescott School District No. 402-37
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Setting a process up for getting federal wage requirement when projects are being completed. The district will also make sure that the proper training and time will go into allowable cost.
Setting a process up for getting federal wage requirement when projects are being completed. The district will also make sure that the proper training and time will go into allowable cost.
View Audit 370309 Questioned Costs: $1
Finding 1157289 (2023-005)
Material Weakness 2023
Laporte County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2023-005 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Disbarment: Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order...
FINDING 2023-005 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Disbarment: Summary of Finding: Material Weakness, Modified Opinion An effective internal control system, which would include segregation of duties, was not in place at the County in order to ensure compliance with requirements related to the grant agreement and the procurement and suspension and debarment compliance. Prior to entering into subawards and covered transactions with Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), SLFRF funds, recipients are required to verify that contractors and subrecipients are not suspended, debarred, or otherwise excluded. Upon inquiring of the County to determine its policies and procedures related to suspension and debarment requirements for the CSLFRF, SLFRF funds, the County stated procedures were not in place to ensure vendors were not suspended or debarred prior to entering into covered transactions. The County had not performed procedures to ensure the vendors were not suspended or debarred or otherwise excluded or disqualified from participation in federal assistance programs or activities during the audit period on all of the 13 vendors determined to have covered transactions totaling $4,440,497, that were paid with SLFRF funds. The lack of internal controls and compliance under the previous Auditor Timothy J. Stabosz were systemic issues throughout the audit period. Contact Person Responsible for Corrective Action: Michael Rosenbaum Contact Phone Number and Email Address: 219-326-6808 Ext. 2226; mrosenbaum@laporteco.in.gov INDIANA STATE BOARD OF ACCOUNTS 44 Views of Responsible Official: We concur with the finding under the prior Auditor Timothy J. Stabosz. Description of Corrective Action Plan: Policies and procedures will be put in place to search on sam.gov to determine if a vendor has been suspended or disbarred. Anticipated Completion Date: August 2025
View Audit 369585
Finding 1156031 (2023-010)
Material Weakness 2023
City of Stamford, Connecticut
CT
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302
2023-010 – Material Weakness & Noncompliance, Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance: FEMA Disaster Grants (ALN 97.036) Corrective Action: Develop an improved detailed tracking system for force account labor and materials. Require contemporaneous ...
2023-010 – Material Weakness & Noncompliance, Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance: FEMA Disaster Grants (ALN 97.036) Corrective Action: Develop an improved detailed tracking system for force account labor and materials. Require contemporaneous documentation of payroll and invoices tied to FEMA projects. Grants Officer to oversee federal disaster recovery funds. Timeline: New procedures adopted October 2025; effective for any new FEMA claims. Responsible Party: Grants Officer in coordination with relevant departments
View Audit 368535 Questioned Costs: $1
Finding 1155827 (2023-006)
Material Weakness 2023
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2023-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.
Finding 2023-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.
View Audit 368219 Questioned Costs: $1
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