Corrective Action Plans

Finding 515096 (2023-002)

Significant Deficiency 2023

MO

Subrecipient Monitoring Reporting HUD Housing Programs § 200.510

I was a newly elected official in 2023 with no prior training in the County Clerk’s office. After this finding was brought to my attention, I created a process where all grants received are tracked as are the expenditures for each grant so they can accurately be reported.

View Audit 333148

Finding 514639 (2023-002)

Material Weakness 2023

Children's Place Association

IL

Subrecipient Monitoring Reporting

Reporting – The Association agrees that certain monthly reports were not submitted in accordance with due dates. The Association has hired a Grant Administrator whose responsibility is to ensure timely submission of monthly reports. Anticipated Completion Date - December 31, 2024; Responsible ...

Reporting – The Association agrees that certain monthly reports were not submitted in accordance with due dates. The Association has hired a Grant Administrator whose responsibility is to ensure timely submission of monthly reports. Anticipated Completion Date - December 31, 2024; Responsible Contact Person for Planned Corrective Action - LaToyia Neal, CFO

View Audit 333009

Finding 514505 (2023-006)

Material Weakness 2023

Michael Fields Agricultural Institute, Inc.

WI

Subrecipient Monitoring § 200.332

Auditor’s Recommendation: Procedures for subrecipient monitoring to meet federal statutes, regulations, and terms and conditions of the awards should be developed and documented. Internal controls should be designed, implemented, and documented within the subrecipient monitoring procedures to ensure...

Auditor’s Recommendation: Procedures for subrecipient monitoring to meet federal statutes, regulations, and terms and conditions of the awards should be developed and documented. Internal controls should be designed, implemented, and documented within the subrecipient monitoring procedures to ensure compliance with 2 CFR section 200.332. Subrecipient monitoring activities should be performed and documented. Corrective Action: Implement Policy A10 – “Grant Management Protocols.” Utilize Donor Database for managing subawards. Responsible for Corrective Action: Finance Team (Outsourced accounting firm, Operations Manager, Executive Director) Anticipated Completion Date: December 31 2024

View Audit 332826

Finding 514232 (2023-002)

Material Weakness 2023

Curlew School District No. 50

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Going forward the School District will educate staff on the requirements to review all certified payroll prior to payment and include wage rate clauses in all contracts.

View Audit 332425

Finding 514170 (2023-005)

Material Weakness 2023

Pueblo County Colorado

CO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance progra...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has ensured that any entity that receives American Rescue Plan (APRA) funding is registered on SAM.gov before any funds are disbursed by the County. An addendum will be added to all current and new contracts that will require signed certification from the vendors/contractors related to debarment and registration with SAM.gov. Name of the contact person responsible for corrective action: Sherri Crow, Director of Budget and Finance Planned completion date for corrective action plan: February 1, 2025

View Audit 332366

Finding 514167 (2023-004)

Material Weakness 2023

Pueblo County Colorado

CO

Subrecipient Monitoring § 200.303 § 200.331 § 200.332

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subre...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding and that appropriate monitoring is performed for each subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure that all subrecipients of American Rescue Plan (APRA) funds are monitored by using appropriate subrecipient monitoring procedures to ensure compliance with the grant awarded throughout the contract period. This process was started in 2024 as part of the 2022 Corrective Action plan and many of the subrecipients were in compliance for 2023. Due to a change in personnel early in 2024 this was not followed up on until later in the year. Name of the contact person responsible for corrective action: Sherri Crow, Director of Budget and Finance Planned completion date for corrective action plan: December 1, 2024

View Audit 332366

Finding 514164 (2023-003)

Material Weakness 2023

Pueblo County Colorado

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. E...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement new policies and procedures to ensure that all expenditures of American Rescue Plan (APRA) funds will follow the procurement guidelines outlined in the US Treasury rules and regulations as well as County procurement policies for any new ARPA contracts. Most all of the 2023 expenditures were part of contracts that were already in place when the 2022 findings came out in September 2023 so this could not be corrected. Name of the contact person responsible for corrective action: Sherri Crow, Director of Budget and Finance Planned completion date for corrective action plan: December 1, 2024

View Audit 332366

Finding 514046 (2023-002)

Material Weakness 2023

Montgomery County, Missouri

MO

Subrecipient Monitoring Reporting § 200.510

I was not the clerk in 2023, so I don’t feel as I can respond, however, I will work to see this is resolved. We are implementing new software to better track all financials.

View Audit 332245

Finding 513906 (2023-005)

Significant Deficiency 2023

Northwest Georgia Housing Authority

GA

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-005 – ALN 14.871 – Housing Choice Voucher Program – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Justin Jones, Executive Director Projected Completion Date: December 31, 2024

View Audit 332117

Finding 513904 (2023-002)

Significant Deficiency 2023

Northwest Georgia Housing Authority

GA

HUD Housing Programs Subrecipient Monitoring Eligibility

2023-002 – ALN 14.850 – Public & Indian Housing – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Justin Jones, Executive Director Projected Completion Date: December 31, 2024

View Audit 332117

Finding 513844 (2023-002)

Material Weakness 2023

Yakima Valley Conference of Governments

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

Yakima Valley Conference of Governments has met with staff regarding procurement standards 2 CFR 200.318-327. We are implementing a purchase request form to be completed by management identifying the purchase requirement(s) to accurately document procurement methods and requirements. The purchase re...

Yakima Valley Conference of Governments has met with staff regarding procurement standards 2 CFR 200.318-327. We are implementing a purchase request form to be completed by management identifying the purchase requirement(s) to accurately document procurement methods and requirements. The purchase request form will be reviewed and approved by the Executive Director identifying the correct requirement for the purchase based on federal policy. Yakima Valley Conference of Governments has updated their internal policy for procurement to reflect the federal thresholds for purchases. Yakima Valley Conference of Governments has met with staff regarding suspension and debarment for purchases with federal funds. We are implementing a purchase request form to be completed by management requiring verification that the vendor is not suspended or debarred to be included in their purchase request. The purchase request form will be reviewed and approved by the Executive Director verifying documentation is included. Yakima Valley Conference of Governments finance specialist will pull suspension and debarment before the first payment to vendor. The documentation will be attached to the invoice voucher.

View Audit 331843

Finding 513824 (2023-006)

Significant Deficiency 2023

Tulsa Community Foundation

OK

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302

Description of Finding: The Foundation was unable to accurately support the amount of federal dollars reimbursed during the fiscal year for one grant. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will cr...

Description of Finding: The Foundation was unable to accurately support the amount of federal dollars reimbursed during the fiscal year for one grant. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will create a more in-depth federal award process and collaborate with project partners to ensure their understanding of the requirements of the compliance requirements. The Foundation will also begin internal monitoring to ensure project partners are following established policies and procedures through the duration of each award. Name of Contact Person: Kristin Karlin, Controller Projected Completion Date: The Foundation projects the new policy documentation to be complete and the process for internal monitoring documentation to be established by March 31, 2025.

View Audit 331804

Finding 513823 (2023-005)

Significant Deficiency 2023

Tulsa Community Foundation

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318 § 200.326

Description of Finding: The Foundation and its affiliates did not ensure proper documentation was retained regarding its procurement process. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will adopt a pr...

Description of Finding: The Foundation and its affiliates did not ensure proper documentation was retained regarding its procurement process. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will adopt a procurement policy in accordance with UGG, will collaborate more closely with project partners of federal grants to ensure documentation requirements for the procurement process are adhered to and work to centralize grant documentation for all awards. Name of Contact Person: Kristin Karlin, Controller Projected Completion Date: The Foundation projects the new policy documentation to be complete and centralization of grant documentation to be established by March 31, 2025.

View Audit 331804

Finding 513822 (2023-004)

Significant Deficiency 2023

Tulsa Community Foundation

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Description of Finding: The Foundation and its affiliates did not ensure proper performance reporting was completed for individual grants. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will collaborate mo...

Description of Finding: The Foundation and its affiliates did not ensure proper performance reporting was completed for individual grants. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will collaborate more closely with project partners of federal grants to establish reporting deadlines and monitor individual reporting requirements throughout the year. Name of Contact Person: Kristin Karlin, Controller Projected Completion Date: The Foundation projects the new policy documentation to be complete and the process for internal monitoring documentation to be established by March 31, 2025.

View Audit 331804

Finding 513821 (2023-003)

Material Weakness 2023

Tulsa Community Foundation

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Description of Finding: The Foundation did not have effective internal control policies in place to ensure proper compliance with the federal awards. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will cre...

Description of Finding: The Foundation did not have effective internal control policies in place to ensure proper compliance with the federal awards. Statement of Concurrence or Nonconcurrence: Tulsa Community Foundation agrees with this finding. Corrective Action: The Foundation will create a more in-depth federal award process and collaborate with project partners to ensure their understanding of the requirements of the compliance requirements. The Foundation will also begin internal monitoring to ensure project partners are following established policies and procedures through the duration of each award. Name of Contact Person: Kristin Karlin, Controller Projected Completion Date: The Foundation projects the new policy documentation to be complete and the process for internal monitoring documentation to be established by March 31, 2025.

View Audit 331804

Finding 513710 (2023-005)

None 2023

Dodge County, Georgia

GA

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

Management will produce written procurement policies and procedures for federal awards and subawards in compliance with the Uniform Guidance and Single Audit Standards.

View Audit 331614

Finding 513623 (2023-006)

Significant Deficiency 2023

Catholic Charities of Central and Northern Missouri

MO

Subrecipient Monitoring Reporting

Catholic Charities of Central and Northern Missouri agrees with this finding and as of April 1, 2024, has altered procedures to ensure that all federal grant submissions are submitted by the 15th of the following month, unless the granting specifies otherwise.

View Audit 331537

Finding 513622 (2023-005)

Material Weakness 2023

Catholic Charities of Central and Northern Missouri

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.403

Catholic Charities of Central and Northern Missouri agrees with this finding and as of July 1, 2024 has altered procedures so that invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable.

View Audit 331537 Questioned Costs: $1

Finding 513619 (2023-002)

Significant Deficiency 2023

City of Stamford

TX

Subrecipient Monitoring Reporting

The City will prepare for financial statement audits to ensure audits are completed timely.

View Audit 331534

Finding 513563 (2023-005)

Significant Deficiency 2023

Municipality of Ciales

PR

Subrecipient Monitoring Reporting § 200.328

The Municipality established procedures to submit the required report on time.

View Audit 331400

Finding 513398 (2023-007)

Significant Deficiency 2023

Municipality of Utuado

PR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The quarterly report mentioned in the finding will be submitted to the Puerto Rico Housing Department for review and evaluation. We will put in place internal control measures to prevent this from happening again in the future.

View Audit 331257

Finding 513379 (2023-003)

Material Weakness 2023

New Jersey City University

NJ

Student Financial Aid Subrecipient Monitoring Cash Management

The University agrees with the finding. The University has had a significant amount of staff turnover and reorganization in FY 2023 in the financial aid office. The Interim Director of Financial Aid is collaborating with the controller’s office to make sure that the University has internal controls ...

The University agrees with the finding. The University has had a significant amount of staff turnover and reorganization in FY 2023 in the financial aid office. The Interim Director of Financial Aid is collaborating with the controller’s office to make sure that the University has internal controls in place over Federal programs to assure that the Pell reporting requirements are executed in compliance with Federal statutes, regulation and terms and conditions of the federal award. The University is investing in making sure that the Financial Aid Office is staffed and create policy and procedure that assure that we improve internal controls on the Pell process.

View Audit 331221

Finding 513261 (2023-003)

Significant Deficiency 2023

School Administrative Unit No. 16

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

SAU16 has policy DAF in all the school districts, expect the SAU. We will ask the joint board to adopt policy DAF.

View Audit 331205

Finding 513235 (2023-003)

Significant Deficiency 2023

Conservation Science Partners, Inc.

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-003: Finding Type: Major Federal Award Program Audit, Significant Deficiency Response: 1. Name of person responsible for the corrective action: Deborah Burr, Programs Manager, or Mary Forsyth, Business Manager 2. Corrective Action Planned: The Business Manager has established a FSRS...

Finding 2023-003: Finding Type: Major Federal Award Program Audit, Significant Deficiency Response: 1. Name of person responsible for the corrective action: Deborah Burr, Programs Manager, or Mary Forsyth, Business Manager 2. Corrective Action Planned: The Business Manager has established a FSRS.gov account and uploaded 2023 subaward information in 2024. Going forward, the Programs Manager will report subaward data through FSRS.gov to ensure compliance with FFATA for 2024 and going forward for any new subawards. 3. Anticipated Completion Date: December 31, 2024

View Audit 331178

Finding 513098 (2023-003)

Significant Deficiency 2023

Arirang Housing,inc.

CA

Subrecipient Monitoring Reporting § 200.512

Finding 2023-003: For the year ended June 30, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report on October 6, 2022. The audited financial statements were submitted to the Federal Audit Clearinghou...

Finding 2023-003: For the year ended June 30, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report on October 6, 2022. The audited financial statements were submitted to the Federal Audit Clearinghouse on July 5, 2024. Comments on the Finding and Each Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements have been submitted to the Federal Audit Clearinghouse.

View Audit 331057

Corrective Action Plans

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