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Corrective Action Plans

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Finding 1160129 (2022-011)
Material Weakness 2022
College of the Marshall Islands
MH
Questioned Costs Subrecipient Monitoring § 200.303
Period of Performance College of the Marshall Islands acknowledges the finding and confirms that this resulted from gaps in the previous manual filing and monitoring system, which made it difficult to verify funding period dates during the audit fieldwork. The College has since upgraded and institut...
Period of Performance College of the Marshall Islands acknowledges the finding and confirms that this resulted from gaps in the previous manual filing and monitoring system, which made it difficult to verify funding period dates during the audit fieldwork. The College has since upgraded and institutionalized a cloud-based filing system and strengthened internal controls to ensure all costs are properly aligned with the funding periods stipulated in the grant awards. With the upgraded systems and the support of newly hired skilled staff, the College is now better equipped to maintain accurate documentation and monitoring. Staff have been trained—and will continue to be trained twice a year— on compliance with federal grant requirements, including period of performance rules. These measures will ensure timely verification and prevent similar issues from recurring in future audits.
View Audit 370531 Questioned Costs: $1
Finding 1160128 (2022-010)
Material Weakness 2022
College of the Marshall Islands
MH
Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313
Equipment and Real Property Management College of the Marshall Islands acknowledges the finding and confirms that a new system has been put in place to transition from manual to automated processes for improved recordkeeping and monitoring. The College has implemented the MIP Fixed Asset Module to m...
Equipment and Real Property Management College of the Marshall Islands acknowledges the finding and confirms that a new system has been put in place to transition from manual to automated processes for improved recordkeeping and monitoring. The College has implemented the MIP Fixed Asset Module to maintain complete and accurate capital asset records, conduct timely reconciliations, and strengthen asset safeguarding controls. Internal procedures have been enhanced to ensure periodic physical inventory, prompt updates, and independent reviews of capital asset records. The full reconciliation and migration of all capital asset data into the new system is actively ongoing and scheduled to be completed by December 2025. These measures will ensure compliance with federal property management requirements and prevent recurrence of similar issues in the future.
View Audit 370531
Finding 1160127 (2022-009)
Material Weakness 2022
College of the Marshall Islands
MH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Allowable Costs/Cost Principles College of the Marshall Islands acknowledges the finding and confirms that during the audit fieldwork, the required supporting documents could not be located due to the limitations of the previous manual filing system. The College has since upgraded and institutionali...
Allowable Costs/Cost Principles College of the Marshall Islands acknowledges the finding and confirms that during the audit fieldwork, the required supporting documents could not be located due to the limitations of the previous manual filing system. The College has since upgraded and institutionalized a cloud- based filing system to ensure accurate recordkeeping, easy retrieval, and compliance with federal documentation requirements. Internal control procedures have been strengthened, and staff have received proper training, which will continue to be conducted twice a year on compliance with federal allowable cost principles and documentation standards. These measures will prevent recurrence of similar issues and ensure that all federal expenditures are adequately supported and fully compliant going forward.
View Audit 370531 Questioned Costs: $1
Finding 1160126 (2022-008)
Material Weakness 2022
College of the Marshall Islands
MH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Activities Allowed or Unallowed & Allowable Costs/Cost Principles College of the Marshall Islands acknowledges the finding and agrees that certain payroll expenditures were not adequately supported by employment or overload contracts, and some salaries and related benefits charged were not clearly a...
Activities Allowed or Unallowed & Allowable Costs/Cost Principles College of the Marshall Islands acknowledges the finding and agrees that certain payroll expenditures were not adequately supported by employment or overload contracts, and some salaries and related benefits charged were not clearly aligned with the purpose of the related subgrants. These gaps occurred because of inadequate internal controls and the limitations of the previous manual filing system, which made it difficult to locate and verify supporting documents during the audit fieldwork. To address this, the College has upgraded and institutionalized a cloud-based filing system to ensure complete, accessible, and properly organized documentation for all grant-funded positions and expenditures. Internal controls have been strengthened to require signed employment and overload contracts, proper funding source verification, and supervisory review before any grant- related payroll costs are charged. With the upgraded systems and the support of newly hired skilled staff, the College is now better equipped to maintain compliance and oversight. Staff have been trained and will continue to be trained twice a year on federal allowability and cost principles to prevent recurrence of similar issues in future audits.
View Audit 370531 Questioned Costs: $1
Finding 1160030 (2022-003)
Material Weakness 2022
US Helping Us, People Into Living, Inc.
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
Views of Responsible Officials and Corrective Action: Upon recommendation from the Auditor, in fiscal year 2022, Us Helping Us began submission of all potential employees, contractors, and consultants to the System for Award Management (SAM) Exclusion and Debarment Search System to ensure that they ...
Views of Responsible Officials and Corrective Action: Upon recommendation from the Auditor, in fiscal year 2022, Us Helping Us began submission of all potential employees, contractors, and consultants to the System for Award Management (SAM) Exclusion and Debarment Search System to ensure that they are not in suspension or debarment. Us Helping Us acknowledges the audit finding regarding our organization’s inconsistent application of suspension and debarment screening procedures for vendors, suppliers, and contractors paid with Federal funds. We understand that compliance with 2 CFR Part 180 and 2 CFR § 200.214 is essential to ensure Federal funds are not awarded to parties that are suspended or debarred from doing business with the Federal Government. To further address this issue and prevent recurrence, Us Helping Us will implement the following measures: establishing a Standard Operating Procedure (SOP) for suspension and debarment checks, including when and how to perform them; integrated screening into the procurement workflow, requiring verification prior to contract execution or payment, designated staff responsible for performing and documenting checks using the System for Award Management (SAM.gov). Us Helping Us will now use one or more of the following Federally accepted methods for each covered transaction: SAM.gov search with screenshot documentation, Signed certification from the vendor affirming they are not suspended or debarred, and a Contract clause stating the vendor is not suspended or debarred, included in all Federally funded agreements. Training and Oversight will be provided to staff so that team members involved in procurement and grant management have received training on suspension and debarment requirements. An annual refresher training will be provided to ensure continued compliance. Internal audits will include a review of suspension and debarment documentation for all Federally funded transactions to ensure adherence. Our procurement policy has been updated to reflect mandatory suspension and debarment checks for all covered transactions, required documentation retention for audit purposes and procedures for verifying subrecipients and professional service providers. Us Helping Us is committed to maintaining full compliance with Federal regulations and ensuring that Federal funds are only awarded to eligible entities. Us Helping Us maintains documentation of these searches, retain them in vendor files. Screenings will be conducted on an annual basis. Retrospective screenings were conducted as requested during the audit. In addition to access to SAM.gov, Us Helping Us is using the services of Office of Inspector General (OIG) Exclusion Search and Software Company. Services provided include OIG Searches as well as SAM and State Exclusion searches. Us Helping Us staff will be educated about these procedures.The Executive Director and the Deputy Executive Director for Finance and Administration, Finance and Administration are responsible for developing, implementing, and maintaining the Plan, which is currently in place and any enhancements will be effective immediately.
View Audit 370488
Finding 1159823 (2022-007)
Material Weakness 2022
Republic of Palau
PW
Reporting Subrecipient Monitoring Significant Deficiency § 200.303
We concur with the finding. The ETA 9130 reports for FY22 were based on estimates due to limitations in the reliability of the WIOA accounting system at that time.
We concur with the finding. The ETA 9130 reports for FY22 were based on estimates due to limitations in the reliability of the WIOA accounting system at that time.
View Audit 370385
Finding 1159822 (2022-006)
Material Weakness 2022
Republic of Palau
PW
Questioned Costs Subrecipient Monitoring Eligibility
We concur with the finding. Beginning in FY25, claimants have been required to come in and correct errors on their weekly claim forms. Regarding the overpayment, the claimant has been provided with a completed overpayment waiver form covering the two weeks of paid benefits.
We concur with the finding. Beginning in FY25, claimants have been required to come in and correct errors on their weekly claim forms. Regarding the overpayment, the claimant has been provided with a completed overpayment waiver form covering the two weeks of paid benefits.
View Audit 370385 Questioned Costs: $1
Finding 1159821 (2022-005)
Material Weakness 2022
Republic of Palau
PW
Questioned Costs Subrecipient Monitoring § 200.332 § 200.339 § 200.501
We concur with the finding. The Republic has executed a signed subrecipient subaward agreement to formalize the relationship and ensure compliance with applicable requirements. Applicable laws and regulations include the COMPACT Fiscal Procedures for Palau, which take precedence as special terms and...
We concur with the finding. The Republic has executed a signed subrecipient subaward agreement to formalize the relationship and ensure compliance with applicable requirements. Applicable laws and regulations include the COMPACT Fiscal Procedures for Palau, which take precedence as special terms and conditions where both these procedures and 2 CFR 200 address the same matter. The Ministry of Finance has implemented internal control policies and procedures to identify and document subrecipient relationships at the time of award, monitor subrecipient activities through periodic reporting, and verify compliance with federal and local requirements prior to processing drawdown requests. We further confirm that the program audit requirement for this subrecipient has been met through the separate single audit.
View Audit 370385 Questioned Costs: $1
Finding 1157886 (2022-083)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting § 200.303
The Government concurs with the auditor's findings and recommendations. A process related to financial and performance report preparation and submission will be formalized, and clear roles/responsibilities will be outlined. The Disaster Program Account Supervisors will be responsible for preparing t...
The Government concurs with the auditor's findings and recommendations. A process related to financial and performance report preparation and submission will be formalized, and clear roles/responsibilities will be outlined. The Disaster Program Account Supervisors will be responsible for preparing the reports on a quarterly basis and submitting them to the Territorial Hazard Mitigation Officer for review. The review process will include thorough reconciliation between the reports and other supporting data, such as accounting records.
View Audit 369907
Finding 1157885 (2022-082)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.521
The Government concurs with the auditor's findings and recommendations. The formal process for completing and retaining Subrecipient Agreements is now operational to ensure compliance with programmatic obligations. As the Recipient, it is the Territory's responsibility to notify the Subrecipient whe...
The Government concurs with the auditor's findings and recommendations. The formal process for completing and retaining Subrecipient Agreements is now operational to ensure compliance with programmatic obligations. As the Recipient, it is the Territory's responsibility to notify the Subrecipient when the federal funds are obligated and provide them with a subrecipient agreement which outlines the terms and conditions of the program. The Disaster Program Financial Specialist is responsible for reconciling that the subrecipient agreement has been signed by the Applicant and Governor's Authorized Representative and provided to the Territorial Public Assistance Officer. As such, no funds will be disbursed until the Subrecipient signs and returns the subrecipient agreement. These agreements are saved in a centralized location for documentation and audit purposes.
View Audit 369907
Finding 1157884 (2022-081)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting § 200.303
The Government concurs with the auditor's findings and recommendations. The formalized process related to financial and performance report preparation and submission is now in place with clear roles and responsibilities outlined. The Disaster Program Financial Specialist is responsible for preparing...
The Government concurs with the auditor's findings and recommendations. The formalized process related to financial and performance report preparation and submission is now in place with clear roles and responsibilities outlined. The Disaster Program Financial Specialist is responsible for preparing the reports quarterly and submitting them to the Territorial Public Assistance Officer for review. The review process includes thorough reconciliations between the reports and other supporting data, such as accounting records.
View Audit 369907
Finding 1157879 (2022-076)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
The Government concurs with the auditor's findings and recommendations. As Medicaid staffing shortages are addressed, reports are submitted for review via email. The Department has implemented a shared folder to ensure copies of the approval emails and any time extension requests are now stored in s...
The Government concurs with the auditor's findings and recommendations. As Medicaid staffing shortages are addressed, reports are submitted for review via email. The Department has implemented a shared folder to ensure copies of the approval emails and any time extension requests are now stored in said folder to ensure access for audit purposes as the submission portal does not allow for attachments.
View Audit 369907
Finding 1157868 (2022-072)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Questioned Costs Period of Performance Procurement, Suspension & Debarment § 200.303 § 200.344
The Government concurs with the auditor's findings and recommendations. As part of the close-out process, all open purchase orders are now submitted to the Department of Finance to be closed. Additionally, the grant close out process has now shifted to OMB to ensure the grant is no longer available ...
The Government concurs with the auditor's findings and recommendations. As part of the close-out process, all open purchase orders are now submitted to the Department of Finance to be closed. Additionally, the grant close out process has now shifted to OMB to ensure the grant is no longer available for transactions entries or liquidations. Additionally, a dedicated Fiscal Analyst is being inserted into the workflow to ensure compliance.
View Audit 369907 Questioned Costs: $1
Finding 1157866 (2022-069)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
The Government concurs with the auditor's findings and recommendations. An internal audit process is in place and is being utilized. Specifically, this includes exchanging caseloads between workers and having the eligibility and subsidy determinations cross-checked by the different worker based on t...
The Government concurs with the auditor's findings and recommendations. An internal audit process is in place and is being utilized. Specifically, this includes exchanging caseloads between workers and having the eligibility and subsidy determinations cross-checked by the different worker based on the federally and locally established policies.
View Audit 369907
Finding 1157865 (2022-068)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Special Tests & Provisions Subrecipient Monitoring Eligibility § 200.303
The Government concurs with the auditor's findings and recommendations. While DHS remains in compliance with this finding from previously audited years, the untimely submission resulted in this finding. Moving forward, a shared file will be established to ensure that the requisite information for ea...
The Government concurs with the auditor's findings and recommendations. While DHS remains in compliance with this finding from previously audited years, the untimely submission resulted in this finding. Moving forward, a shared file will be established to ensure that the requisite information for each year is readily available for audit purposes.
View Audit 369907
Finding 1157864 (2022-067)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
The Government concurs with the auditor's findings and recommendations. A Federal Grants Financial Analyst specific to the CCDF program has been onboarded with responsibility for the accuracy and submission of the financial reports. Internal controls have been implemented whereas final review and ap...
The Government concurs with the auditor's findings and recommendations. A Federal Grants Financial Analyst specific to the CCDF program has been onboarded with responsibility for the accuracy and submission of the financial reports. Internal controls have been implemented whereas final review and approval is required by a supervisor.
View Audit 369907
Finding 1157863 (2022-066)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Government concurs with the auditor's findings and recommendations. A dedicated Fiscal Analyst has been hired and is now inserted into the approval workflow to ensure compliance. Additionally, any open purchase orders are now closed at the end of the grant year to ensure compliance.
The Government concurs with the auditor's findings and recommendations. A dedicated Fiscal Analyst has been hired and is now inserted into the approval workflow to ensure compliance. Additionally, any open purchase orders are now closed at the end of the grant year to ensure compliance.
View Audit 369907
Finding 1157861 (2022-064)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303
The Government concurs with the auditor's findings and recommendations. The DHS has implemented a checklist as an added internal control step to comply with the Federal requirements for review of provider enrollment applications by the provider relations staff.
The Government concurs with the auditor's findings and recommendations. The DHS has implemented a checklist as an added internal control step to comply with the Federal requirements for review of provider enrollment applications by the provider relations staff.
View Audit 369907
Finding 1157841 (2022-061)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
The Government concurs with the auditor's findings and recommendations. The Governing Board transitioned to virtual meetings due to the Pandemic with pre-empted the FY22 training and has incorporated electronic voting from board members into its procedures. Therefore, regular trainings occur that en...
The Government concurs with the auditor's findings and recommendations. The Governing Board transitioned to virtual meetings due to the Pandemic with pre-empted the FY22 training and has incorporated electronic voting from board members into its procedures. Therefore, regular trainings occur that enable the governing body to perform its legal, fiscal and oversight responsibilities.
View Audit 369907
Finding 1157840 (2022-060)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Equipment & Real Property Management Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303
The Government concurs with the auditor's findings and recommendations. Program is collaborating the Office of Legal Council to include SOPP verbiage to ensure that completion of said forms. Efforts and technical assistance are being provided by the Federal Office of Head Start Grants Office. All ou...
The Government concurs with the auditor's findings and recommendations. Program is collaborating the Office of Legal Council to include SOPP verbiage to ensure that completion of said forms. Efforts and technical assistance are being provided by the Federal Office of Head Start Grants Office. All outstanding reports will be submitted by the end of March 2025. This will be included in quarterly monitoring meeting.
View Audit 369907
Finding 1157839 (2022-059)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
The Government concurs with the auditor's findings and recommendations. Program is collaborating with the Director of Asset Management and the Fiscal Analyst to include SOPP verbiage to ensure that completion of said forms are timely and submitted as required. Efforts are being supported by the Fede...
The Government concurs with the auditor's findings and recommendations. Program is collaborating with the Director of Asset Management and the Fiscal Analyst to include SOPP verbiage to ensure that completion of said forms are timely and submitted as required. Efforts are being supported by the Federal Office of Head Start Grants Office.
View Audit 369907
Finding 1157828 (2022-056)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.303 § 200.403 § 200.430
The Government concurs with the auditor's findings and recommendations. DOH fully acknowledge and accept the auditor’s finding regarding DOH’s inability to reconcile the payroll expenses listed in the SEFA with those documented in the payroll register. This discrepancy arose because payroll adjustme...
The Government concurs with the auditor's findings and recommendations. DOH fully acknowledge and accept the auditor’s finding regarding DOH’s inability to reconcile the payroll expenses listed in the SEFA with those documented in the payroll register. This discrepancy arose because payroll adjustments were not completed in time to reflect accurately in the FY2022 SEFA. To address this, DOH team has received thorough training, and staff members now have the necessary access to make payroll adjustments in the Government Financial Management System as of FY2024. Moving forward, DOH will strengthen our SOPs by conducting monthly reconciliation meetings with all relevant program teams to ensure timely adjustments and continuous monitoring. Additionally, DOH will update procedures to guarantee that all new fiscal staff are granted complete financial system access and are trained on reconciliation and adjustment processes within two weeks of starting.
View Audit 369907
Finding 1157823 (2022-053)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting § 200.303
The Government concurs with the auditor's findings and recommendations. VIDE acknowledges the deficiencies identified in the reporting processes for the COVID-19 Education Stabilization Fund (ESF-SEA). VIDE is committed to enhancing our reporting practices to ensure compliance with federal requireme...
The Government concurs with the auditor's findings and recommendations. VIDE acknowledges the deficiencies identified in the reporting processes for the COVID-19 Education Stabilization Fund (ESF-SEA). VIDE is committed to enhancing our reporting practices to ensure compliance with federal requirements and to prevent future occurrences. VIDE will implement a structured review and approval process for all performance and special reports, ensuring that each report is vetted by the appropriate officials. Training will be provided for all staff involved in report preparation and submission.
View Audit 369907
Finding 1157813 (2022-051)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.521
The Government concurs with the auditor's findings and recommendations. VIDE acknowledges the need for strengthened controls to ensure subrecipient compliance with federal audit requirements, as specified in 2 CFR Part 200, Subpart F. VIDE is committed to implementing effective measures to ensure th...
The Government concurs with the auditor's findings and recommendations. VIDE acknowledges the need for strengthened controls to ensure subrecipient compliance with federal audit requirements, as specified in 2 CFR Part 200, Subpart F. VIDE is committed to implementing effective measures to ensure that all subrecipients adhere to federal regulations and that sufficient oversight is provided. VIDE will ensure all subrecipient agreements include explicit reporting requirements and compliance expectations under 2 CFR Part 200, Subpart F. In addition, training will be given to internal staff on subrecipient monitoring requirements and best practices to ensure consistent implementation.
View Audit 369907
Finding 1157812 (2022-050)
Material Weakness 2022
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Reporting § 200.303
The Government concurs with the auditor's findings and recommendations. VIDE acknowledges the audit finding concerning the failure to comply with the Federal Funding Accountability and Transparency Act (FFATA) reporting requirements for first-tier subawards. VIDE plan will prioritize the development...
The Government concurs with the auditor's findings and recommendations. VIDE acknowledges the audit finding concerning the failure to comply with the Federal Funding Accountability and Transparency Act (FFATA) reporting requirements for first-tier subawards. VIDE plan will prioritize the development and implementation of detailed reporting policies and procedures, with a focus on FFATA requirements. These policies will include clear procedures for identifying and tracking all subawards subject to FFATA reporting, specific guidelines for collecting and reporting required data elements, and established timelines for data submission. Roles and responsibilities for all involved personnel, including program staff, grants management staff, and the Federal Grants Office, will be clearly defined within these policies. To enhance our subaward tracking capabilities, VIDE will implement a dedicated system for tracking subawards and collecting the required data. This may involve enhancing our existing grants management system or implementing a new system specifically designed to capture all necessary data elements for FFATA reporting. Comprehensive training on the use of this system will be provided to all relevant staff. VIDE will also strengthen its data verification and validation procedures. This will include establishing a formal process for reviewing and verifying the accuracy and completeness of subaward data before submission. Data quality checks will be implemented within the tracking system, and regular reconciliations will be conducted between subaward data and other relevant records to ensure consistency and accuracy. To ensure that all relevant personnel are well-versed in the new policies and procedures, VIDE will conduct mandatory training sessions. These sessions will cover FFATA reporting requirements in detail, VIDE's new policies and procedures for subaward reporting, and proper data collection and submission procedures.
View Audit 369907
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