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Corrective Action Plans

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Finding 1155826 (2023-005)
Material Weakness 2023
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2023-005 Due to the financial situation the Project is in at June 30, 2023, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving depos...
Finding 2023-005 Due to the financial situation the Project is in at June 30, 2023, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2024.
View Audit 368219 Questioned Costs: $1
Finding 1155825 (2023-004)
Material Weakness 2023
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2023-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.
Finding 2023-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.
View Audit 368219 Questioned Costs: $1
Finding 1155824 (2023-003)
Material Weakness 2023
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2023-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.
Finding 2023-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2024.
View Audit 368219 Questioned Costs: $1
Finding 1155813 (2023-003)
Material Weakness 2023
The International Center for Journalists, Inc.
DC
Subrecipient Monitoring Reporting § 200.328
Views of Responsible Officials and Planned Corrective Actions: ICFJ's financial and programmatic reports are primarily digital. ICFJ uses access restricted SharePoint and Salesforce applications for all document storage. Finance, Programs and IT has worked together to improve completeness and consis...
Views of Responsible Officials and Planned Corrective Actions: ICFJ's financial and programmatic reports are primarily digital. ICFJ uses access restricted SharePoint and Salesforce applications for all document storage. Finance, Programs and IT has worked together to improve completeness and consistency of all financial and programmatic records storage.
View Audit 368202
Finding 1155812 (2023-002)
Material Weakness 2023
The International Center for Journalists, Inc.
DC
Subrecipient Monitoring Reporting
Views of Responsible Officials: All applicable subawards (including any cost-related modifications) are now registered in the FFATA Subaward Reporting System (FSRS.gov). ICFJ’s Budget & Compliance Officer carefully reviews all new Federal awards received by ICFJ to ensure all applicable subawards ar...
Views of Responsible Officials: All applicable subawards (including any cost-related modifications) are now registered in the FFATA Subaward Reporting System (FSRS.gov). ICFJ’s Budget & Compliance Officer carefully reviews all new Federal awards received by ICFJ to ensure all applicable subawards are registered at FSR.gov in compliance with FFATA requirement. Periodic trainings on FFATA compliance for all staff who work on federally-funded awards have been conducted and are scheduled at least annually. FFATA requirement is a checklist item during onboarding of new awards.
View Audit 368202
Finding 1155805 (2023-005)
Material Weakness 2023
The International Center for Journalists, Inc.
DC
Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.306
Views of Responsible Officials: ICFJ will implement procedures and control processes to track cost share requirements and the progress towards the requirements. Support for the cost share claimed should also be available upon request.
Views of Responsible Officials: ICFJ will implement procedures and control processes to track cost share requirements and the progress towards the requirements. Support for the cost share claimed should also be available upon request.
View Audit 368202
Finding 1155487 (2023-003)
Material Weakness 2023
Oak Hill United School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2023-003 Finding Subject: COVID-19-Education Stabilization Fund - Reporting Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not lim...
FINDING 2023-003 Finding Subject: COVID-19-Education Stabilization Fund - Reporting Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were prepared by the Treasurer. Due to the lack of effective internal controls one of the six annual data reports was not supported by the School Corporation’s records. For the ESSER III, Year 2 report, which covered the period of July 1, 2021 to June 30, 2022, total expenses per the report were $688,778. However, the School Corporation’s ledger had total expenses for the award, for that time period, of $784,638. The lack of controls and noncompliance were isolated to the ESSER III, Year 2 report. Contact Person Responsible for Corrective Action: Leslie Rittenhouse Contact Phone Number and Email Address: 765-395-3341 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: As the finding and error occurred in one entry of one report the district will continue the practice of having a second party review financial system data against report entries. The error in this instance was a misunderstanding of the entry. A secondary review of reporting guidelines and entries will take place prior to submission of any ESSER Data Reporting. Anticipated Completion Date: Upon the next submission of ESSER Data reporting.
View Audit 367782
Finding 1155459 (2023-003)
Material Weakness 2023
Claremont Learning Partnership
NH
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.313 § 200.317 § 200.431
Finding 2023-003: Establish and maintain effective internal control over the Federal award Plan: We have ensured all policies and procedures have been vetted by an attorney and approved by the River View Board of Trustees and the Claremont Learning Partnership Board of Directors. Moving forward, the...
Finding 2023-003: Establish and maintain effective internal control over the Federal award Plan: We have ensured all policies and procedures have been vetted by an attorney and approved by the River View Board of Trustees and the Claremont Learning Partnership Board of Directors. Moving forward, the Executive Director will ensure that all policies and procedures stay current and are reviewed by the Board annually. FY-22 & FY-23 Audits were completed in tandem, all corrections were made as soon as the issue was identified. Expected Implementation Date: RiverView amended the policy on June 17, 2025, CLP amended the policy on July 3, 2025. Contact: Cathy Pellerin Executive Director, Claremont Learning Partnership 169 Main Street; Claremont, NH 03743 603-287-7120
View Audit 367741
Finding 1155375 (2023-004)
Material Weakness 2023
Vigo County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
FINDING 2023-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment 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 progra...
FINDING 2023-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment 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 3 vendors determined to have covered transactions, totaling $141,131, that were paid with SLFRF funds. Contact Person Responsible for Corrective Action: Larry Hutchings Larry.hutchings@vigocounty.in.gov 812-462-3361 Views of Responsible Officials: We concur with the findings Description of The Corrective Action Plan: The Auditors Office has created a Policy for Suspension and Debarment within the Subrecipient Ploicy. A clause or condition must also be included in the covered transaction with that entity to require reporting of any debarment or suspension occurring during the subgrant period; and, Maintain documentation to support the verification was done before or at the time of contract execution. Anticipated Completion Date – 08/13/2025
View Audit 367621
Finding 1155374 (2023-003)
Material Weakness 2023
Vigo County
IN
Subrecipient Monitoring § 200.303
FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring The County received an allocation of the COVID-19 - State and Local Fiscal Recovery Funds (SLFRF) from the U.S. Department of the Treasury to support its response and recovery fro...
FINDING 2023-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Subrecipient Monitoring The County received an allocation of the COVID-19 - State and Local Fiscal Recovery Funds (SLFRF) from the U.S. Department of the Treasury to support its response and recovery from the novel coronavirus. A portion of the County's allocation was then used to subaward funds to another entity (i.e., the subrecipient) to carry out an eligible use. The County did not have policies and procedures in place to perform monitoring procedures of the subrecipients. Contact Person Responsible for Corrective Action: Larry Hutchings larry.hutchings@vigocounty.in.gov 812-462-3361 Views of Responsible Officials: We concur with this finding : Description of The Corrective Action Plan: The Auditors Office has created a subrecipient policy The Auditor’s Office requires all departments who contract with subrecipients to complete a Subrecipient Contractor Checklist on a fiscal year basis. Anticipated Completion Date – 08/13/2025
View Audit 367621
Finding 1155312 (2023-018)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring Special Tests & Provisions
The Department will continue to explore ways to streamline the process. Furthermore, the Department is no longer responsible for ESG pass-through funds.
The Department will continue to explore ways to streamline the process. Furthermore, the Department is no longer responsible for ESG pass-through funds.
View Audit 367551
Finding 1155311 (2023-017)
Material Weakness 2023
The City of Frederick, Maryland
MD
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring
The City has developed a Personnel Activity Report (PAR) that has each federal grant program available as a drop-down menu item. Employees will be required to indicate time spent on grant activities daily. This PAR will be reviewed an approved by the employees' supervisor and then submitted to Payro...
The City has developed a Personnel Activity Report (PAR) that has each federal grant program available as a drop-down menu item. Employees will be required to indicate time spent on grant activities daily. This PAR will be reviewed an approved by the employees' supervisor and then submitted to Payroll for allocation to appropriate grant funds. The PAR will be retained by Payroll as backup.
View Audit 367551
Finding 1155309 (2023-015)
Material Weakness 2023
The City of Frederick, Maryland
MD
Questioned Costs Subrecipient Monitoring Eligibility
All expenditures will be verified prior to disbursement to ensure they are paid within the defined grant period.
All expenditures will be verified prior to disbursement to ensure they are paid within the defined grant period.
View Audit 367551 Questioned Costs: $1
Finding 1155308 (2023-014)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring Eligibility Reporting
The Maryland Departments of Human Services (DHS) and Housing and Community Development (DHCD) are the direct recipient of the federal funds for OHEP and WAP, respectively. Because of this, all verification occurs on the state level and HHS does not have access to all pertinent information. As the re...
The Maryland Departments of Human Services (DHS) and Housing and Community Development (DHCD) are the direct recipient of the federal funds for OHEP and WAP, respectively. Because of this, all verification occurs on the state level and HHS does not have access to all pertinent information. As the recipient of these funds, HHS is informed by DHS or DHCD when a Crisis Client is to be served by HHS. HHS is not responsible for the verification of Crisis Client eligibility for either program.
View Audit 367551
Finding 1155307 (2023-013)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring Reporting Significant Deficiency
SharePoint is being utilized to track reporting requirements to ensure timely filings. The Department will continue to explore ways to streamline the process. However, final numbers for the prior month are typically not available until the second week after the close of the month. This is complicate...
SharePoint is being utilized to track reporting requirements to ensure timely filings. The Department will continue to explore ways to streamline the process. However, final numbers for the prior month are typically not available until the second week after the close of the month. This is complicated by the need for controls in place to ensure the final numbers are correct.
View Audit 367551
Finding 1155303 (2023-009)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring
The Department will include language in all grant agreements notifying subrecipients that entities with federal funds in excess of $750,000 are subject to Single Audit requirements. Subrecipients will also be required to provide copies of their most recent Single Audit as a condition of award and wi...
The Department will include language in all grant agreements notifying subrecipients that entities with federal funds in excess of $750,000 are subject to Single Audit requirements. Subrecipients will also be required to provide copies of their most recent Single Audit as a condition of award and will be verified in the Federal Audit Clearinghouse.
View Audit 367551
Finding 1155302 (2023-008)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring
All subaward grant agreements are now required to contain a provision outlining all federal conditions of the funds, including relevant regulations with 2 CFR Part 200, otherwise known as Uniform Guidance.
All subaward grant agreements are now required to contain a provision outlining all federal conditions of the funds, including relevant regulations with 2 CFR Part 200, otherwise known as Uniform Guidance.
View Audit 367551
Finding 1155301 (2023-007)
Material Weakness 2023
The City of Frederick, Maryland
MD
Subrecipient Monitoring
The Department will outline the selection process within the Notice of Funding Availability. Furthermore, a monitoring schedule will be created, and program staff are required to review all reports submitted by the subrecipient.
The Department will outline the selection process within the Notice of Funding Availability. Furthermore, a monitoring schedule will be created, and program staff are required to review all reports submitted by the subrecipient.
View Audit 367551
Finding 1155300 (2023-006)
Material Weakness 2023
The City of Frederick, Maryland
MD
Reporting Subrecipient Monitoring Significant Deficiency
The Department has instituted a policy that FFRs must be submitted within 30 days of the end of the quarter. This will allow for any unforeseen circumstances that may delay submission.
The Department has instituted a policy that FFRs must be submitted within 30 days of the end of the quarter. This will allow for any unforeseen circumstances that may delay submission.
View Audit 367551
Finding 1155187 (2023-008)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Subrecipient Monitoring Material Weakness Reporting
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will track submission deadlines and ensure that reports are submitted on time. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424
Finding 1155185 (2023-006)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Allowable Costs Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and approval of services provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in respon...
Allowable Costs Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain documentation of disbursement approval and approval of services provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will implement a more structured process for documenting the approval of disbursements. This includes ensuring that disbursements are formally approved by the appropriate authority within the organization. We will also maintain a written record of the approval, including the name of the individual who authorized the disbursement and the date of approval. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424 Questioned Costs: $1
Finding 1155184 (2023-003)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Allowable Costs, Period of Performance, and Cash Management Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain a copy of all contracts, documentation of disbursement approval and supporting documentation of costs included within requests for payment. Explanation of di...
Allowable Costs, Period of Performance, and Cash Management Recommendation: Recommended Recovery Connections of Central Florida, Inc. maintain a copy of all contracts, documentation of disbursement approval and supporting documentation of costs included within requests for payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will implement a more structured process for documenting the approval of disbursements. This includes ensuring that all underlying contracts are maintained and disbursements are formally approved by the appropriate authority within the organization. We will also maintain a written record of the approval, including the name of the individual who authorized the disbursement and the date of approval. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424 Questioned Costs: $1
Finding 1155183 (2023-005)
Material Weakness 2023
Recovery Connections of Central Florida, Inc.
FL
Subrecipient Monitoring Material Weakness Reporting
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the a...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will track submission deadlines and ensure that reports are submitted on time. Name of the contact person responsible for corrective action: Joseph Dodi Planned completion date for corrective action plan: December 31, 2025
View Audit 367424
Finding 1155060 (2023-009)
Material Weakness 2023
Muskogee County
OK
Questioned Costs Subrecipient Monitoring
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the new county grant a...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the new county grant administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. The Board of County Commissioners will work with the new county grant administrator to ensure proper grant administration.
View Audit 367368 Questioned Costs: $1
Finding 1155054 (2023-004)
Material Weakness 2023
County of Columbia, Pennsylvania
PA
Student Financial Aid Subrecipient Monitoring Reporting
2023-004 - (Noncompliance) Completion of Single Audit Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economi...
2023-004 - (Noncompliance) Completion of Single Audit Federal Program: Assistance Listing #14.228 Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii, U.S. Department of Housing and Urban Development, Passed Through Pennsylvania Department of Community and Economic Development and Pennsylvania Emergency Management Agency, Pass-Through Entity Identifying Numbers: C000073444, C000075689, C000082264, C000086078, and PEMA-2022-007 Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available Assistance Listing #21.023, COVID-19 Emergency Rental Assistance Program, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Assistance Listing #93.658, Foster Care - Title IV-E, U.S. Department of Treasury, Passed Through Pennsylvania Department of Human Services, Pass-Through Entity Identifying Number: not available Condition/Context: The County’s December 31, 2022 Single Audit was not completed and submitted within the required time period. Recommendation: We recommend that as the County gets up and running on the new accounting system, the audit be prioritized in future periods. Views of Responsible Officials and Planned Corrective Actions: The County is working with its fee accountant and external auditors to ensure a timely filing of the Single Audit going forward. Individual Responsible: Finance Department Timeline for corrective action: By December 31, 2026
View Audit 367366
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