Corrective Action Plans

Finding 1157805 (2022-045)

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. OMB will identify and monitor the federal awarding agencies and will request single audit results for the applicable recipients beginning FY25 and include the results in the monitoring reviews. For revenue replacement projects, ...

The Government concurs with the auditor's findings and recommendations. OMB will identify and monitor the federal awarding agencies and will request single audit results for the applicable recipients beginning FY25 and include the results in the monitoring reviews. For revenue replacement projects, based on Treasury’s Final Rule FAQ (13.14), “Recipients’ use of revenue loss funds does not give rise to subrecipient relationships given that there is no federal program or purpose to carry out in the case of the revenue loss portion of the award.” As such, they are not subject to the Single Audit Act.

View Audit 369907

Finding 1157804 (2022-044)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

The Government concurs with the auditor's findings and recommendations. OMB has established a reporting approval memo in which the OMB Director signs acknowledging the review and approval of the Treasury reports starting in calendar year 2024 reporting. OMB has improved the collection and storage of...

The Government concurs with the auditor's findings and recommendations. OMB has established a reporting approval memo in which the OMB Director signs acknowledging the review and approval of the Treasury reports starting in calendar year 2024 reporting. OMB has improved the collection and storage of underlying supporting financial information for all projects being reported in the quarterly reports and can provide the necessary support upon request as of FY23.

View Audit 369907

Finding 1157802 (2022-042)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

The Government concurs with the auditor's findings and recommendations. 1. Hiring of Key Personnel: o A Grants Administrator has been hired to oversee the grant management process and ensure compliance with all applicable 2CFR200 regulations as well as the grant award. The Grants Administrator was o...

The Government concurs with the auditor's findings and recommendations. 1. Hiring of Key Personnel: o A Grants Administrator has been hired to oversee the grant management process and ensure compliance with all applicable 2CFR200 regulations as well as the grant award. The Grants Administrator was onboarded in October 2023. o An external Accounting firm has been engaged to provide additional oversight and expertise in financial management and compliance. The firm began providing support in January 2022. 2. Development of Policies and Procedures: o Comprehensive policies have been developed to ensure compliance with all applicable 2CFR200 regulations and the grant award. These policies include: • Internal controls for the vetting of subrecipients to ensure they meet all eligibility criteria. • Documentation of the awards granted, including detailed records of the grant agreement, budget, scope and period of performance adjustments. • Monitoring of expenditures to ensure funds are used for allowable activities and costs. • Communication to subrecipients on non-compliance issues and guidance for remediation activities or recoupment of costs. o Finalizing contract for the development of GVI over-arching policies to include Fraud, Waste and Abuse policy which would include a whistleblower process to encourage reporting of any suspected fraud or non-compliance. 3. Internal Controls: o Implementation of robust internal controls to ensure compliance with federal regulations. These controls include: • Regular reviews of financial transactions and documentation. • Segregation of duties to prevent conflicts of interest and ensure accountability. Grant Analyst assigned to projects, Grant Administrator reviews and oversees daily work and final sign offs required by Director. • Training for staff on compliance requirements and internal control procedures. 4. Monitoring and Evaluation: o Establishment of a monitoring and evaluation framework through the OMB Compliance Unit to assess the effectiveness of internal controls and compliance measures. This framework includes: • Regular reporting and review of compliance activities and findings. • Continuous improvement processes to address any identified weaknesses or gaps in controls. o Establish an Audit committee to oversee the implementation and effectiveness of internal controls and compliance measures. 5. Training: o Instituted regular training sessions for all staff involved in grant management to ensure they are aware of and understand compliance requirements.

View Audit 369907 Questioned Costs: $1

Finding 1157801 (2022-041)

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. OMB will develop and enforce a robust framework that includes detailed monitoring procedures, regular compliance checks, and comprehensive oversight mechanisms. This framework will ensure that all subrecipients adhere to federal...

The Government concurs with the auditor's findings and recommendations. OMB will develop and enforce a robust framework that includes detailed monitoring procedures, regular compliance checks, and comprehensive oversight mechanisms. This framework will ensure that all subrecipients adhere to federal requirements, thereby promoting accountability and proper use of federal funds. These measures will help mitigate risks, enhance transparency, and ensure that subrecipients fulfill their obligations under federal statutes effectively.

View Audit 369907

Finding 1157800 (2022-040)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

The Government concurs with the auditor's findings and recommendations. An analyst will be assigned to track reporting schedules, grant activity and store documents. The analyst will regularly monitor the reporting schedule for each grant award to ensure that all reports are submitted in a timely ma...

The Government concurs with the auditor's findings and recommendations. An analyst will be assigned to track reporting schedules, grant activity and store documents. The analyst will regularly monitor the reporting schedule for each grant award to ensure that all reports are submitted in a timely manner.

View Audit 369907

Finding 1157799 (2022-039)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Questioned Costs Subrecipient Monitoring Period of Performance § 200.1 § 200.303

The Government concurs with the auditor's findings and recommendations. The office of Management and Budget will work with the Department of Finance to implement control measures that will prevent the approval of transaction beyond the period of performance.

View Audit 369907 Questioned Costs: $1

Finding 1157798 (2022-038)

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. VIDOL will be implementing a RESEA case management system for reporting and program services. This case management system is currently in configuration phase of the project. Live production is expected by the 2nd quarter 2025. T...

The Government concurs with the auditor's findings and recommendations. VIDOL will be implementing a RESEA case management system for reporting and program services. This case management system is currently in configuration phase of the project. Live production is expected by the 2nd quarter 2025. This system will be the official system of record for recording all services for RESEA claimants that participate in the program.

View Audit 369907

Finding 1157796 (2022-036)

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. VIDOL has obtained a federal grant award from USDOL, to assist in updating and redesigning of UI reporting and accounting system. This award is intended to rebuild the current reporting structure to assist with having complete, ...

The Government concurs with the auditor's findings and recommendations. VIDOL has obtained a federal grant award from USDOL, to assist in updating and redesigning of UI reporting and accounting system. This award is intended to rebuild the current reporting structure to assist with having complete, accurate, and timely processes in place. VIDOL has commenced work on preparing scope of works for the projects, and it is anticipated by 4th quarter of FY2026.

View Audit 369907

Finding 1157794 (2022-034)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The Government concurs with the auditor's findings and recommendations. VIDOL concurs with the auditors finding relative to the balance not reconciling with the general ledger. The underlying factor that caused the variance in this finding was related to the retrieved file for the audit, which did n...

The Government concurs with the auditor's findings and recommendations. VIDOL concurs with the auditors finding relative to the balance not reconciling with the general ledger. The underlying factor that caused the variance in this finding was related to the retrieved file for the audit, which did not cover the period of the review, thus the balances provided to the auditors would not reconcile with the source system and the Government ledger. To avoid future occurrences, VIDOL has updated the source system report writer that produces query on balances for accounting and tracking ledger balances. VIDOL has also recently issued a request for a proposal to have a contractor assist in installing a Trust Fund accounting system infrastructure and procedures. This system is anticipated to correct many accounting deficiencies and improve operations. Based on the project plan the launch timeline is anticipated by third quarter of 2026. Once this system is operational, adequate personnel are hired and trained, postings and ledger balance should allow for more accurate data on account balances. This system will also provide a structure wherein accrual, month end, and year end system closes can occur.

View Audit 369907

Finding 1157788 (2022-033)

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 Government will conduct a high-level review of internal control policies and closely monitor reports for completeness, accuracy, timeliness, and consistency with the guidelines, policies, and procedures established by the Co...

The Government concurs with the auditor's findings and recommendations. The Government will conduct a high-level review of internal control policies and closely monitor reports for completeness, accuracy, timeliness, and consistency with the guidelines, policies, and procedures established by the Cognizant Agency. Additionally, to support this effort, an analyst will be assigned to track reporting schedules, oversee grant activity, and manage document storage for individual agencies. The analyst will regularly monitor the reporting schedule for each grant award to ensure timely submission of all required reports.

View Audit 369907

Finding 1157780 (2022-029)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303

The Government concurs with the auditor's findings and recommendations. OTAG has updated policies and procedures to address pre-award costs, scope of work, and payout to vendors to abide with the 90 days close out process. OTAG is training new personnel and monitoring implementation.

View Audit 369907 Questioned Costs: $1

Finding 1157777 (2022-026)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.303

The Government concurs with the auditor's findings and recommendations. OTAG has improved their internal controls and fully implemented a policy and procedure where the employees have both a manual timesheet and electronic timesheet to verify the time worked. Policies and procedures have been update...

The Government concurs with the auditor's findings and recommendations. OTAG has improved their internal controls and fully implemented a policy and procedure where the employees have both a manual timesheet and electronic timesheet to verify the time worked. Policies and procedures have been updated to address the validation of payroll process activities. In addition, an Employee Relations Coordinator has been in place to ensure validation input. The Director of Administration and Business Management certifies, and the Agency Head approves of allowable cost/cost principles payroll activities. OTAG is working on the review process relative to the grant and the appropriate period of performance.

View Audit 369907

Finding 1157767 (2022-025)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.303

The Government concurs with the auditor's findings and recommendations. The Department of Health will make sure that any external consultant confers with their financial division to validate process or actions taken before finalizing any adjustments. In addition, the Department of Health will conduc...

The Government concurs with the auditor's findings and recommendations. The Department of Health will make sure that any external consultant confers with their financial division to validate process or actions taken before finalizing any adjustments. In addition, the Department of Health will conduct monthly reconciliation meetings to ensure all adjustments are completed and on time.

View Audit 369907

Finding 1157766 (2022-024)

Material Weakness 2022

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

The Government concurs with the auditor's findings and recommendations. DOH will revise drawdown Standard Operating Procedures (SOPs) to mandate that all supporting documents include a signature or initial to certify that a proper review was conducted. DOH will update drawdown SOPs for Fiscal Year 2...

The Government concurs with the auditor's findings and recommendations. DOH will revise drawdown Standard Operating Procedures (SOPs) to mandate that all supporting documents include a signature or initial to certify that a proper review was conducted. DOH will update drawdown SOPs for Fiscal Year 2025, ensuring that all drawdown documentation includes a review confirmation. DOH will also incorporate this updated procedure into Federal Grants update training in December 2024 and make it accessible to all staff on Business Process Improvement SharePoint site.

View Audit 369907

Finding 1156647 (2022-001)

Material Weakness 2022

Chicago Parks Foundation

IL

Subrecipient Monitoring § 200.331

Finding 2022-001 – Subrecipient Monitoring Corrective Action Planned: The Organization concurs with the finding. We recognize that our current subrecipient monitoring procedures did not adequately address compliance with payroll tax reporting and filing requirements for the Community Based Organizat...

Finding 2022-001 – Subrecipient Monitoring Corrective Action Planned: The Organization concurs with the finding. We recognize that our current subrecipient monitoring procedures did not adequately address compliance with payroll tax reporting and filing requirements for the Community Based Organizations that were the grant subrecipients. To strengthen our oversight, the Organization will take the following corrective actions: 1. Policy Update: Revise our subrecipient monitoring policy to explicitly require verification of payroll tax compliance, including review of IRS Form 941 filings and evidence of payroll tax payments. 2. Monitoring Procedures: Implement a standardized monitoring checklist that includes obtaining periodic compliance certifications from subrecipients and requiring submission of payroll-related documentation. 3. Staff Training: Provide training to staff responsible for subrecipient monitoring to ensure awareness of Federal compliance requirements, including payroll tax obligations. 4. Ongoing Oversight: Require annual subrecipient monitoring visits or desk reviews to evaluate compliance with financial and Federal reporting requirements. Anticipated Completion Date: December 31, 2025 Responsible Party for Implementation: Willa Lang, Executive Director (312-742-5105) Views of Responsible Official: The Organization agrees with the auditor’s finding and is committed to taking corrective actions to ensure full compliance with Federal requirements going forward.

View Audit 369004

Finding 1155271 (2022-003)

Material Weakness 2022

Comanche County Medical Center

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

We are in receipt of the Findings Required to be Reported by Government Auditing Standards, regarding Reporting and Activities Allowed/Unallowed and Cost Principles. Management agrees with the finding. After correcting the calculation of expenses to include reimbursement from other sources, the Hosp...

We are in receipt of the Findings Required to be Reported by Government Auditing Standards, regarding Reporting and Activities Allowed/Unallowed and Cost Principles. Management agrees with the finding. After correcting the calculation of expenses to include reimbursement from other sources, the Hospital still has sufficient lost revenues and expenses to cover the amount of provider relief funding received. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the Hospital will modify policies and procedures over federal grant reporting The CFO, Hong Wade, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2025.

View Audit 367503 Questioned Costs: $1

Finding 1155002 (2022-011)

Material Weakness 2022

Ulster County Community Action Committee, Inc.

NY

Reporting Subrecipient Monitoring Material Weakness

Due to recent turnovers at UCCAC, program and fiscal staff did not have proper access to the reporting application to timely complete the report. The report was submitted as soon as access to the application was obtained. In addition, UCCAC has given access to multiple staff administrative access to...

Due to recent turnovers at UCCAC, program and fiscal staff did not have proper access to the reporting application to timely complete the report. The report was submitted as soon as access to the application was obtained. In addition, UCCAC has given access to multiple staff administrative access to applications. Responsible Person: Executive Director Timeline: 30-60days

View Audit 367339

Finding 575732 (2022-001)

None 2022

Albuquerque Area Indian Health Board, Inc.

NM

Reporting Subrecipient Monitoring

View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2022 Data Collection Form. The AAIHB will file the FY 2022 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes are completed in a timely manner...

View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2022 Data Collection Form. The AAIHB will file the FY 2022 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes are completed in a timely manner. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2022 audit and data collection forms within 30 days. Designation of Employee Position Responsible for Meeting Deadline Executive Director and Finance Officer

View Audit 365730

Finding 575556 (2022-001)

None 2022

Juneau Economic Development Council

AK

Reporting Subrecipient Monitoring § 200.512

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarific...

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarification from the entity transferring the money expressly indicating whether JEDC is a contractor or a subrecipient of the monies. Additionally, JEDC will use a “checklist” to confirm and verify that determination and will seek additional clarification if there is any disagreement in the classifications. Proposed Completion Date: July 1, 2024.

View Audit 365540

Finding 575138 (2022-009)

Significant Deficiency 2022

City of Davis

CA

Subrecipient Monitoring Reporting

Finding Reference Number: SA2022-009 Compliance with Program Expenditure Category Requirements and Reporting AL Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of the Treasury Pass Through Entity: California St...

Finding Reference Number: SA2022-009 Compliance with Program Expenditure Category Requirements and Reporting AL Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of the Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: CA5710001, 219223, SLFRP3223 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Kelly Stachowicz, Interim City Manager • Corrective Action Plan: In the future, City staff will be more diligent in assessing appropriate expenditure category and its compliance requirements. Closer review of the grant requirements will be performed to ensure compliance with subrecipient monitoring clauses, if any. This particular occurrence was a one-time event and the activities have now concluded. • Anticipated Completion Date: July 2025

View Audit 365226

Finding 575126 (2022-003)

Material Weakness 2022

City of Davis

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding Reference Number: SA 2022-003 Federal Funding Accountability and Transparency Act (FFATA) Reporting AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entit...

Finding Reference Number: SA 2022-003 Federal Funding Accountability and Transparency Act (FFATA) Reporting AL Number: 14.218 Assistance Listing Title: CDBG - Entitlement Grants Cluster – Community Development Block Grants/Entitlement Grants COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-14-MC-06-0037, B-15-MC-06-0037, B-16-MC-06-0037, B-17-MC-06-0037, B-18-MC-06-0037, B-19-MC-06-0037, B-20-MC-06-0037, B-20-MW-06-0037, B-21-MC-06-0037 • Fiscal Year of Initial Finding: 2021 • Name(s) of the contact person: Jennifer Block, Management Analyst • Corrective Action Plan: The City has an existing FFATA Procedure. All relevant staff (those working with federal funds) will receive training on the procedure to ensure familiarity with it and understanding of the requirements to complete FFATA reporting. The City filed the missing report in March 2024. • Anticipated Completion Date: March 10, 2024

View Audit 365226

Finding 574804 (2022-004)

Significant Deficiency 2022

Falmouth-Pendleton County Airport Board

OH

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Reference Number: 2022-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective ...

Finding Reference Number: 2022-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will contact the appropriate Federal agency and inquire about Uniform Guidance compliance requirements for federal funds. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026

View Audit 365093

Finding 574631 (2022-002)

Material Weakness 2022

Toledo Lucas County Homelessness Board

OH

Subrecipient Monitoring Cash Management Reporting

Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and ...

Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and training for accurate grant-based reporting. • Accounting software issues related to transition to cloud-based software have been problem solved as possible. • Due to unresolved system limitations, TLCHB will transition to QuickBooks in January 2026, per the recommendation of the independent auditor. STATUS: Implemented bullet 1-4, bullet 5 target January 2025 • Policy to ensure funds are expended within 30 days, with exceptions approved by senior leadership. STATUS: Implemented • Monthly bank reconciliations prepared by Finance Manager and reviewed by leadership, Finance committee. • Additional staff resources allocated to support reconciliation. STATUS: Reconciliations completed; ongoing compliance in place.

View Audit 364896

Finding 574630 (2022-001)

Material Weakness 2022

Toledo Lucas County Homelessness Board

OH

Subrecipient Monitoring Cash Management Reporting

Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and ...

Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and training for accurate grant-based reporting. • Accounting software issues related to transition to cloud-based software have been problem solved as possible. • Due to unresolved system limitations, TLCHB will transition to QuickBooks in January 2026, per the recommendation of the independent auditor. STATUS: Implemented bullet 1-4, bullet 5 target January 2025 • Policy to ensure funds are expended within 30 days, with exceptions approved by senior leadership. STATUS: Implemented • Monthly bank reconciliations prepared by Finance Manager and reviewed by leadership, Finance committee. • Additional staff resources allocated to support reconciliation. STATUS: Reconciliations completed; ongoing compliance in place.

View Audit 364896

Finding 574261 (2022-015)

Material Weakness 2022

South Central Medical and Resource Center, Inc.

OK

Subrecipient Monitoring

Corrective Actions Taken:

View Audit 364764

Corrective Action Plans

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