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Corrective Action Plans

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Center for Cultural & Technical Interchange Between East & West, INC
HI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.332 § 200.403
Activities Allowed and Unallowed / Allowable Costs and Cost Principles Please reference Finding 2023-002 for new procedures implemented during fiscal 2024 to ensure that payroll costs are allocated properly. In reference to the non-payroll costs, the finding arose because the Center’s participant da...
Activities Allowed and Unallowed / Allowable Costs and Cost Principles Please reference Finding 2023-002 for new procedures implemented during fiscal 2024 to ensure that payroll costs are allocated properly. In reference to the non-payroll costs, the finding arose because the Center’s participant database did not store an audit trail of the on-line approvals once the award was processed. In the current fiscal year, the Center’s software consultant worked with our software provider to update our participant database to include an audit feature which provides the full approval history for awards that are completed. Reporting The FFATA report was filed in fiscal 2024. Procedures were modified to ensure that necessary information is requested from Center subaward recipients to assist in preparing the FFATA reports. Furthermore, the subaward agreement template was revised to make reference to the need for filing FFATA reports. Subrecipient Monitoring Management has revised procedures to ensure that the subaward recipients are notified of the federal assistance listing number. In addition, Finance staff have been reminded of the necessity to communicate the assistance number to our subaward recipients.
View Audit 309953
Semo Electric Cooperative
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. ...
Noncompliance: Activities Allowed/Unallowed; Allowable Costs/Activities; Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821
View Audit 309920 Questioned Costs: $1
Finding 402388 (2023-001)
Material Weakness 2023
Semo Electric Cooperative
MO
Questioned Costs Subrecipient Monitoring Reporting
Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management...
Material Weakness in Internal Control A. Comments on Findings and Recommendations: We concur with the auditor’s findings and recommendations regarding reporting of project expenses and unidentified errors in project reconciliations completed by staff. B. Actions Taken or Planned: Management concurs. Large fiber installation project still in process at year-end. Subsequent reconciliations have been completed. Controls and other project processes have been improved to ensure more timely reconciliation of material charge-outs to the timing of the installation of material. Anticipated completion date: Completed Contact information for this finding: Amanda Burnett, Chief Financial Officer, 573-471-5821
View Audit 309920 Questioned Costs: $1
Finding 402385 (2023-001)
Material Weakness 2023
The Water Works and Sewer Board of the Town of Sardis City, Alabama
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Mana...
Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 309917
Finding 402341 (2023-003)
Material Weakness 2023
Lake Local School District
OH
Subrecipient Monitoring § 200.1 § 200.102 § 200.207 § 200.302 § 200.328
All Final Expenditure Reports will include the appropriate expenditure amounts associated with the grant year.
All Final Expenditure Reports will include the appropriate expenditure amounts associated with the grant year.
View Audit 309909
Finding 401957 (2023-001)
Significant Deficiency 2023
Southern Nevada Regional Housing Authority
NV
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding 2023 - 001: Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: Training: Currently, we are having all HCV staff trained and refreshed on rent calculations through Nan McKay. Staff will also be...
Finding 2023 - 001: Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Material Weakness Corrective Action Plan: Training: Currently, we are having all HCV staff trained and refreshed on rent calculations through Nan McKay. Staff will also be trained in best practices for properly obtaining verification and following the verification hierarchy process. Also, we are hiring a Training and Development Specialist. Once filled, we will conduct monthly and quarterly training. We anticipate filling the position by July 2024. Quality Control: We conduct 100% quality control on all new hires', completed action files and 100% quality control on all contract files. Quality Control of 25% of all annuals and 25% of all interims completed monthly by all non­ provisional employees. Department Structure: The supervisors will quality-control any caseworkers with an error rate of 80% of their files. Once we fill all staff vacancies and complete the provisional period for all our new staff, we will audit up to 40% of all completed files. Anticipated Completion Date: The current staff is attending Nan McKay's rent calculations training on June 4-6, 2024. We anticipate completion of the plan by 12/31/2024. Person Responsible: Ms. Rhonda Jackson, Housing Program Manager II, and Ms. Malandria Watson, Housing Program Manager I, will review the Quality Control Report and error ratios monthly.
View Audit 309875
Finding 401903 (2023-003)
Significant Deficiency 2023
New Endeavors by Women
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: As a componenent of changing our accounting department, we will revisit the current policy by 7/1/24 to ensure screenings are conducted and filed as required prior to engaging relationships. We will also perform restrospective screenings...
Views of Responsible Officials and Planned Corrective Actions: As a componenent of changing our accounting department, we will revisit the current policy by 7/1/24 to ensure screenings are conducted and filed as required prior to engaging relationships. We will also perform restrospective screenings by 6/30/24.
View Audit 309829
Finding 401898 (2023-001)
Material Weakness 2023
City of Jacksonville
AL
Subrecipient Monitoring Internal Control / Segregation of Duties
Corrective Action Plan – Finding 2023-01 The City of Jacksonville has updated their policies to include subrecipient monitoring protocols. All grants will be examined to determine if there are subrecipients and appropriate monitoring will be performed.
Corrective Action Plan – Finding 2023-01 The City of Jacksonville has updated their policies to include subrecipient monitoring protocols. All grants will be examined to determine if there are subrecipients and appropriate monitoring will be performed.
View Audit 309797
Finding 401880 (2023-001)
Significant Deficiency 2023
Middle Rio Grande Development Council
TX
Subrecipient Monitoring § 200.332
MRGDC will implement fiscal monitoring policies and develop review procedures, as recommended, to ensure full compliance with the requirements outlined in 2 CFR 200.332 (d). Planned corrective action will consist of conducting financial monitoring visits/desk reviews on all eight (8) Area Agency on...
MRGDC will implement fiscal monitoring policies and develop review procedures, as recommended, to ensure full compliance with the requirements outlined in 2 CFR 200.332 (d). Planned corrective action will consist of conducting financial monitoring visits/desk reviews on all eight (8) Area Agency on Agency sub-recipients before the fiscal year ends on September 30, 2024.
View Audit 309796
Finding 401880 (2023-001)
Significant Deficiency 2023
Middle Rio Grande Development Council
TX
Subrecipient Monitoring § 200.332
Additionally, MRGDC will request all sub-recipients submit their annual financial and compliance reports, as applicable, to our fiscal department. MRGDC fiscal staff will then timely review each report to further comply with the monitoring requirements as outlined in 2 CFR 200.332(d).
Additionally, MRGDC will request all sub-recipients submit their annual financial and compliance reports, as applicable, to our fiscal department. MRGDC fiscal staff will then timely review each report to further comply with the monitoring requirements as outlined in 2 CFR 200.332(d).
View Audit 309796
Community Coordinated Child Care of Southern Indiana, Inc.
IN
Subrecipient Monitoring
Management of the Organization concurs with the audit finding. The Organization signed on several new providers within this fiscal year due to several other sponsoring organizations withdrawing from the CACFP program. As a result, the Organization was not able to perform all the required reviews. Th...
Management of the Organization concurs with the audit finding. The Organization signed on several new providers within this fiscal year due to several other sponsoring organizations withdrawing from the CACFP program. As a result, the Organization was not able to perform all the required reviews. This had been discussed with the representative of Indiana Department of Education, Office of School and Community Nutrition (IDOE), the State oversight agency for the CACFP program, who is aware of the issue. In fact, the IDOE requested its own waiver on CACFP reviews performed for the program year October 1, 2022 to September 30, 2023 due to continued labor shortages and lack of both software developers and software companies when there has been an abundance of system changes for the program year. The Organization has already hired an additional staff as a CACFP Specialist who will monitor facilities on a full-time basis. Both the CACFP manager and CACFP Specialist have created a calendar to coordinate with the software used by the provider homes and the Organization to get all monitoring completed.
View Audit 309747
Finding 401811 (2023-001)
Material Weakness 2023
Agency for Substance Abuse Prevention, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Management of The Agency for Substance Abuse Prevention, Inc. hereby submits the following corrective action plan in response to the single audit findings for the fiscal year ending September 30, 2023: Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties ...
Management of The Agency for Substance Abuse Prevention, Inc. hereby submits the following corrective action plan in response to the single audit findings for the fiscal year ending September 30, 2023: Finding 2023-001 – Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 309721
Chouteau County
MT
Subrecipient Monitoring
FINDING 2023-002: Late Audit Submission Response: Our audit was delayed pending, a response from our County Attorney, Stephen Gannon.
FINDING 2023-002: Late Audit Submission Response: Our audit was delayed pending, a response from our County Attorney, Stephen Gannon.
View Audit 309717
Finding 401776 (2023-005)
Significant Deficiency 2023
Population Services International
DC
Questioned Costs Subrecipient Monitoring Period of Performance
Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement     Contact: Chris Holmes   Title: Controller  Phone Number: 202-235-1938  Estimated Completion Date – done  Corrective Action  The results of the 2023 audit will be shared with appropriate...
Internal Controls over Compliance and Compliance with the Period of Performance Compliance Requirement     Contact: Chris Holmes   Title: Controller  Phone Number: 202-235-1938  Estimated Completion Date – done  Corrective Action  The results of the 2023 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on the allowability of trailing costs and the unallowability of newly incurred costs. During 2023, PSI resumed delivering in person training to its global finance and program staff and will continue to offer training during 2024.
View Audit 309693 Questioned Costs: $1
Finding 401768 (2023-004)
Significant Deficiency 2023
Population Services International
DC
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Allegations of Fraud    Contact: Kim Schwartz Title: Senior Vice-President and Chief Financial Officer  Phone Number: 202 235 1879 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, a...
Allegations of Fraud    Contact: Kim Schwartz Title: Senior Vice-President and Chief Financial Officer  Phone Number: 202 235 1879 Estimated Completion Date – ongoing   Corrective Action  PSI keeps managing fraud risk through combination of preventative, detective and monitoring controls, and reinforces PSI’s expectations regarding ethical behavior through training and communications. PSI will continue to proactively report and investigate allegations of fraud and to raise awareness of the actions to be taken when there is suspicion of fraud. PSI Global Internal Audit and Investigations team will continue to share lessons learned from the work performed. Given the challenging operating environments in which PSI implements its programs, there is an ongoing risk of fraud, which PSI actively monitors, investigates, and mitigates.
View Audit 309693
Finding 401766 (2023-001)
Significant Deficiency 2023
Population Services International
DC
Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance
Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chris Holmes   Title: Controller  Phone Number: 202-235-1938  Estimated Completion Date – ongoing  Corrective Action  The results of the 2023 audit will be ...
Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chris Holmes   Title: Controller  Phone Number: 202-235-1938  Estimated Completion Date – ongoing  Corrective Action  The results of the 2023 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on recording expenses within the correct accounting period. During 2023, PSI resumed delivering in person training to its global finance and program staff and will continue to offer training during 2024 to address such issues.
View Audit 309693
Finding 401757 (2023-003)
Significant Deficiency 2023
The Moss Group, Inc.
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
Going forward, all subaward agreements will include debarment clause to the effect ofSubrecipient acknowledges and agrees that in the event they are found to be in violation of any laws, regulations, or policies related to fraud, bribery or any other offense that could result in suspension or debarm...
Going forward, all subaward agreements will include debarment clause to the effect ofSubrecipient acknowledges and agrees that in the event they are found to be in violation of any laws, regulations, or policies related to fraud, bribery or any other offense that could result in suspension or debarment as defined in 2 CFR 180.300, TMG reserves the right to suspend or terminate this agreement immediately. The subrecipient agrees to promptly notify TMG of any such current or future investigation, charge or finding that may lead to suspension or debarment.
View Audit 309681
Finding 401755 (2023-001)
Significant Deficiency 2023
The Moss Group, Inc.
DC
Subrecipient Monitoring § 200.332
Special Conditions addendum, outlining guidance under 2 CFR 200.332. will be included with all subaward agreements going forward.
Special Conditions addendum, outlining guidance under 2 CFR 200.332. will be included with all subaward agreements going forward.
View Audit 309681
Finding 401688 (2023-001)
Material Weakness 2023
Memorial Health and Subsidiaries
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303
• Finding 2023-001 – The FEMA submission request was submitted by management in 2021, which occurred prior to management’s implementation of its corrective action plan to address Finding 2022-004. Management performed an independent review of the expenditure for FEMA eligibility as part of an iterat...
• Finding 2023-001 – The FEMA submission request was submitted by management in 2021, which occurred prior to management’s implementation of its corrective action plan to address Finding 2022-004. Management performed an independent review of the expenditure for FEMA eligibility as part of an iterative review process with its FEMA consultants and FEMA representatives. This review was also documented in management’s representation on the FEMA online portal when the submission was made. However, management’s process did not include internal documentation to evidence an independent review had occurred prior to submission. The process has been corrected for any future FEMA submissions in October 2022. o Responsible Party: Amanda Zentefis
View Audit 309641
Finding 401659 (2023-002)
Material Weakness 2023
City of Livonia, Michigan
MI
Subrecipient Monitoring HUD Housing Programs Material Weakness
Condition: Tiered environmental reviews were not completed for the City’s emergency and minor home rehabilitation activities. The environmental review for major rehabilitation activities was incomplete and was not submitted in the HEROS system. Planned Corrective Action: This finding was partly due ...
Condition: Tiered environmental reviews were not completed for the City’s emergency and minor home rehabilitation activities. The environmental review for major rehabilitation activities was incomplete and was not submitted in the HEROS system. Planned Corrective Action: This finding was partly due to the staff members' need for more training. HUD mandated that staff undergo training on the HERO system as part of the resolution. The extra training enabled staff to revisit and finalize previous environmental reviews, ensuring compliance with environmental review regulations. After a follow-up with HUD, the agency considers the issue resolved. Going forward, environmental reviews will be conducted once every five years, which is in compliance with HUD regulations. Tiered reviews will be added as projects are completed. Our rehab specialist will be responsible for entering HEROs, and the division director will be responsible for public notices and hearings. Contact person responsible for corrective action: Madison Bjertness Anticipated Completion Date: 5/22/2024
View Audit 309614
Finding 401547 (2023-005)
Material Weakness 2023
The Housing Authority of East Baton Rouge Parish
LA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Eligibility – Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: CLA recommends management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordanc...
Eligibility – Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: CLA recommends management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : Following CLA’s recommendation, SVP of Housing Choice will audit a random sample of 10 files on a monthly basis. Agency working with Human Resources contractor to fill open staff positions Name(s) of the contact person(s) responsible for corrective action: Janie Anderson, VP Housing Voucher Cluster Planned completion date for corrective action plan: September 30, 2023
View Audit 309583 Questioned Costs: $1
Finding 401509 (2023-001)
Significant Deficiency 2023
Saint Luke's Health System, INC
MO
Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding 2023-001 – Special Tests and Provisions – Key Personnel Information of the federal program: Research and Development (R&D) Cluster Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: Oregon Health & Science University Assistance Listing No.: 93.847 Pass-Throug...
Finding 2023-001 – Special Tests and Provisions – Key Personnel Information of the federal program: Research and Development (R&D) Cluster Federal Grantor: U.S. Department of Health and Human Services Pass-Through Grantor: Oregon Health & Science University Assistance Listing No.: 93.847 Pass-Through Award Number: 1020881_STLUKES Pass-Through Award Period: 09/03/2021-12/31/2023 Pass-Through Grantor: University of Southern California Assistance Listing No.: 93.837 Pass-Through Award Numbers: 117726140/SCON-00003287; 117726140/SCON-00005033 Pass-Through Award Period: 03/22/2019-02/29/2024 Pass-Through Grantor: The Curators of the University of Missouri on Behalf of University of Missouri at Kansas City Assistance Listing No.: 93.103 Pass-Through Award Numbers: 00119058/00079685 Pass-Through Award Period: 09/30/22-09/29/2025 Views of Responsible Officials and Planned Corrective Actions: Quarterly reviews of key personnel effort were instituted in December 2023 to allow for timely identification and communication of potential changes in key personnel or significant reductions of effort. Responsible Individual: Brian Walton, Director Finance Research Operations Completion Date: December 2023
View Audit 309562
Finding 401449 (2023-101)
Significant Deficiency 2023
Central Arizona Shelter Services, Inc.
AZ
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles
Management agrees with this finding. CASS does not have any subrecipients. However, if CASS has subrecipients in the future, comprehensive written policies and procedures will be in place to ensure all subrecipients payments are made on a timely basis and all required documentation and communication...
Management agrees with this finding. CASS does not have any subrecipients. However, if CASS has subrecipients in the future, comprehensive written policies and procedures will be in place to ensure all subrecipients payments are made on a timely basis and all required documentation and communications will be retained as result of missing or inaccurate information in the subrecipient’s drawdown requests prior to remittance.
View Audit 309553
The University of Alabama in Huntsville
AL
Subrecipient Monitoring
The University concurs with the auditors' finding. Management understands the requirement to obtain student voluntary consent to participate in electronic transactions. As required by Federal law, The University of Alabama in Huntsville (“UAH”) must inform students that it conducts business electron...
The University concurs with the auditors' finding. Management understands the requirement to obtain student voluntary consent to participate in electronic transactions. As required by Federal law, The University of Alabama in Huntsville (“UAH”) must inform students that it conducts business electronically and allow students to choose to conduct business through other means. During the 2024-2025 academic year UAH will make available to students the option of electronic communication or non-electronic communications by using our custom Password reset application. To access UAH services, all students must voluntarily provide consent to participate in electronic transactions. This consent will be recorded in our Banner system. The University expects to complete this corrective action plan by December 2024. For follow-up questions or if you need any additional information, please feel free to contact, contact Patrick James, Associate VP for Student Affairs, at pgj0002@uah.edu who is responsible for this corrective action.
View Audit 309538
Finding 401407 (2023-001)
Material Weakness 2023
Building Engineering and Science Talent
CA
Subrecipient Monitoring Reporting § 200.502
Finding Number 2023-001: Allowable Cost/Cost Principles: Grant Award Period Year Ended December 31, 2023. Condition: In testing performed under Air Forces Defense Research Sciences Program, the Auditors indentified a deficiency that was the result of subrecipients expenses being recorded in accorda...
Finding Number 2023-001: Allowable Cost/Cost Principles: Grant Award Period Year Ended December 31, 2023. Condition: In testing performed under Air Forces Defense Research Sciences Program, the Auditors indentified a deficiency that was the result of subrecipients expenses being recorded in accordance with GAAP rather than CFR compliance for the purposes of the single audit. (SEFA). View of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Organization revised its review procedures and controls so that subrecipient expenditures are recorded in the proper accounting fiscal year according to 2 CFR Part 200 Subpart F section 200.502, whereby amounts will be reported as expended when the disbursement is made to the subrecipient for single audit purposes. These steps should correct the deficiency. Contact Person: Stephanie Peluso, Senior Staff Accountant Finance (760-802-7554) and/or Diane Peluso, Senior Contract Advisor (760-522-5300) Propsed Completion Date: This action plan was completed on 5/17/2024.
View Audit 309529
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