Corrective Action Plans

Finding 573718 (2022-011)

Material Weakness 2022

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.332

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364371

Finding 573717 (2022-010)

Significant Deficiency 2022

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364371

Finding 573716 (2022-009)

Material Weakness 2022

Rogers County

OK

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364371 Questioned Costs: $1

Finding 573715 (2022-007)

Material Weakness 2022

Rogers County

OK

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.403

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364371 Questioned Costs: $1

Finding 573714 (2022-006)

Material Weakness 2022

Rogers County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.

View Audit 364371

Finding 573713 (2022-005)

Material Weakness 2022

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.

View Audit 364371

Finding 573379 (2022-003)

Significant Deficiency 2022

Kama'aina Care, Inc.

HI

Subrecipient Monitoring Reporting Significant Deficiency

Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.

View Audit 364154

Finding 573378 (2022-002)

Material Weakness 2022

Kama'aina Care, Inc.

HI

Reporting Subrecipient Monitoring § 200.302 § 200.502 § 200.510

Management concurs with the finding and will implement a proper expenditure reporting process, reconciled monthly, to avoid recurrence during future audits.

View Audit 364154

Finding 573320 (2022-002)

Material Weakness 2022

City of Wapakoneta

OH

Reporting Subrecipient Monitoring § 200.414 § 200.502 § 200.510

The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engine...

The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engineer’s Office.

View Audit 364126

Finding 573267 (2022-004)

Material Weakness 2022

Advocates for Science and Mathematics Education, INC

LA

Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties § 200.303 § 200.508

Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Sec...

Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 Funding Status: Resolved Planned Corrective Action: The Interim Director of Finance has designed and implemented better policies and procedures and maintain all documentation for federal reimbursement requests. Person(s) Responsibile: Odie Johnson, Interim Director of Finance Anticipated Completion Date: June 30, 2025

View Audit 364060

Finding 571394 (2022-004)

Significant Deficiency 2022

Lake Health District

OR

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.

View Audit 362331

Finding 571106 (2022-001)

None 2022

Human Services Alliance of Greater Prince William

VA

Subrecipient Monitoring

The Alliance purchased and implemented a new grant management software in February 2022 which has sub-recipient grant award and monitoring features. The alliance has also updated their financial and monitoring policies in Fiscal Year 2023. These updates were not active for the entire fiscal year 202...

The Alliance purchased and implemented a new grant management software in February 2022 which has sub-recipient grant award and monitoring features. The alliance has also updated their financial and monitoring policies in Fiscal Year 2023. These updates were not active for the entire fiscal year 2022. The Alliance will continue to monitor implementation of these new policies and procedures to ensure compliance.

View Audit 361982

Finding 570879 (2022-004)

Significant Deficiency 2022

Homeless Resource Council of the Sierras

CA

Subrecipient Monitoring Significant Deficiency

We agree with this finding and will document approval for changes in budgets with subgrantees.

View Audit 361819

Finding 570878 (2022-003)

Significant Deficiency 2022

Homeless Resource Council of the Sierras

CA

Subrecipient Monitoring § 200.332

We agree with this finding and will include the relevant information in our subawards in the future.

View Audit 361819

Finding 570631 (2022-002)

None 2022

Hamilton Sundstrand De Pr

PR

Subrecipient Monitoring

Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future refere...

Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future reference.

View Audit 361653

Finding 570503 (2022-003)

Significant Deficiency 2022

City of Princeton

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328

FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting ...

FINDING 2022-003 Information on federal program: Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: 92-02 92-03 Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Significant Deficiency Condition: The City did not have proper controls in place to ensure that the annual report was accurately filled out and agreed to underlying detail. Context: Variances to key line items were noted when comparing the Form RD442-2 and Form RD442-3 to supporting documents. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that reports agree to underlying detail. Responsible Party and Timeline for Completion: The Clerk-Treasurer is the responsible party. The completion will go into effect during 2025.

View Audit 361490

Finding 570444 (2022-005)

Material Weakness 2022

Consortium of Universities for the Advancement of Hydrologic Science, Inc.

MA

Subrecipient Monitoring § 200.330

Finding Reference Number: MW2022-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI acknowledges that no documentation was available to show subrecipient-monitoring procedures...

Finding Reference Number: MW2022-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: CUAHSI acknowledges that no documentation was available to show subrecipient-monitoring procedures were followed for FY 2022 within the required timeframe. In 2023, a targeted review of all active subawards 2022 was conducted. That effort was then expanded to include (i) written recipient self-certifications and (ii) a formal, documented risk-assessment workflow for CUAHSI management. Retroactive monitoring for every FY 2022 subaward was completed and filed under this enhanced process in spring 2024. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI now follows a written Subrecipient Monitoring Policy that specifies the duties of the Director of Finance, Staff Accountant, and Principal Investigator. Routine monitoring of active subawards began in May 2023; the process was updated on September 21 2023 and further strengthened in spring 2024. All subrecipients from FY 2020–2022 have been retroactively certified, and timely reviews were in place for FY 2023–2024 awards. Management performs a mid-year check to confirm that monitoring records are complete, adequate, and securely stored. Name of Contact Person: • Jordan S Read, Executive Director • Telephone: (339)933-4660 • Email: jread@cuahsi.org Projected Completion Date: NA; is complete

View Audit 361411

Finding 570046 (2022-003)

Material Weakness 2022

Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads

PR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

2022-003 Disbursement to vendor not Registered in SAM Category: Material weakness in Internal Control and Material Noncompliance Condition: During the audit, it was noted that Jorge R. Calderon Lopez, to which disbursements were made for legal services was not registered in SAM at the time of the aw...

2022-003 Disbursement to vendor not Registered in SAM Category: Material weakness in Internal Control and Material Noncompliance Condition: During the audit, it was noted that Jorge R. Calderon Lopez, to which disbursements were made for legal services was not registered in SAM at the time of the award and remained unregistered throughout the audit period. Management’s Response: Starting in FY 2024-2025, the finance department will strengthen communication and create a tool for the legal department to identify the federal funds to be used. This will enable the legal department to request the SAM registration document during the procurement process. This approach will enhance control and ensure that the vendor is registered in SAM before beginning their services. Person in charge: Juan C. Rodriguez Rivera – Accounting Official Yanina Cuadrado Sanjurjo - Lawyer 787-705-7188 Juan.rodriguez@lra.pr.gov & Yanina.cuadrado@lra.pr.gov Implementation Date: FY 2024-2025

View Audit 361348 Questioned Costs: $1

Finding 569995 (2022-001)

Material Weakness 2022

United Way of Southwest New Mexico

NM

Subrecipient Monitoring Material Weakness Reporting

Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...

Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025

View Audit 361270

Finding 565713 (2022-011)

Material Weakness 2022

Republic of the Marshall Islands

MH

Subrecipient Monitoring

The Secretary has confirmed with US DOI the restrictions on sub-granting of the Enewetak grant. Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. MoF management will ensure responsible senior budget officers a...

The Secretary has confirmed with US DOI the restrictions on sub-granting of the Enewetak grant. Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.

View Audit 359422

Finding 565709 (2022-002)

Material Weakness 2022

Republic of the Marshall Islands

MH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions a...

Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.

View Audit 359422 Questioned Costs: $1

Finding 565708 (2022-010)

Significant Deficiency 2022

Republic of the Marshall Islands

MH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to ...

Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to reflect audit determination letter processes for subrecipients.

View Audit 359422 Questioned Costs: $1

Finding 565707 (2022-009)

Material Weakness 2022

Republic of the Marshall Islands

MH

Reporting Subrecipient Monitoring

Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425...

Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425 Reports prior to submission to the auditors. The 240p report was also attached with the SF_425 report for “KIF-CK6028.” The 4th Quarter DAEF SF-425 was also provided to the auditors. Condition #3: Federal SF-425 reports are submitted on a quarterly and annual basis by the Budget Division (Federal Desk)

View Audit 359422

Finding 565704 (2022-004)

Material Weakness 2022

Republic of the Marshall Islands

MH

Questioned Costs Equipment & Real Property Management Subrecipient Monitoring

The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to for...

The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to formally designate a property coordinator. To issue another memo to meet and train the designated property coordinators on their roles, responsibilities, & templates pertaining to the fixed assets management. 3) Developed a collaborative approach between the ministries, outer island jurisdictions, and overseas’ missions, in accomplishing the physical inventory with the MoF assets’ manager serving as the lead. 4) The asset management module of FMIS (BISAN) will be fully operationalized when the assets registry is complete.

View Audit 359422 Questioned Costs: $1

Finding 565703 (2022-001)

Significant Deficiency 2022

Republic of the Marshall Islands

MH

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facili...

Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facilitates the review of manual entries, including supporting attachments, prior to posting to the general ledger. Condition 2: #1 & #2: Effective FY2025 PPE 14, MoF will no longer charge leave slips without proper supporting documents. . Condition 2, continued: #1 Employee did not receive a night differential for PP21 & PP22. #2 & #5: The online approval workflow in the payroll module of Bisan, where the ministry enters hours claimed while the MOF Payroll Division reviews and approves against supporting timesheets, helps ensure that payroll calculations are accurate. #3 and #4 Employee did not receive 8 regular hours in previous pay period (PP01) #6: 30% is a combination of 20% standby differential and 10% Ebeye differential.

View Audit 359422 Questioned Costs: $1

Corrective Action Plans

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