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Corrective Action Plans

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Finding 372633 (2023-005)
Significant Deficiency 2023
Autonomous Municipality of Ponce
PR
HUD Housing Programs Subrecipient Monitoring Eligibility
The Section 8 Program will improve its internal controls and monitoring procedures to assure the correction of income included in the 50058-Family Report. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
The Section 8 Program will improve its internal controls and monitoring procedures to assure the correction of income included in the 50058-Family Report. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 293712
Finding 372584 (2023-001)
Material Weakness 2023
Agate Housing and Services, Inc.
MN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
2023-001 Audit Adjustments and Oversight of the Financial Reporting Process Name of contact person – Laura Straw, Director of Finance Corrective action – Management has developed and implemented a new financial review process that includes a daily checklist for all accounting functions, includi...
2023-001 Audit Adjustments and Oversight of the Financial Reporting Process Name of contact person – Laura Straw, Director of Finance Corrective action – Management has developed and implemented a new financial review process that includes a daily checklist for all accounting functions, including, but not limited to bank reconciliations, balance sheet account reconciliations, depreciation schedules, etc. through month end close. This check list includes the responsible party, date to be completed and reviewer. It is reviewed weekly by the accounting staff as a team. Completion date – Management and the Board of Directors implemented the above as of February 1, 2024.
View Audit 293672
Finding 372397 (2023-001)
Significant Deficiency 2023
Boise State University
ID
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.305
Federal Program Title: Research and Development Cluster ALN: Various Recommendation: We recommend the University evaluate its procedures and implement an additional control to review and approve the subrecipient reimbursements timely. Explanation of disagreement with audit finding: There is no di...
Federal Program Title: Research and Development Cluster ALN: Various Recommendation: We recommend the University evaluate its procedures and implement an additional control to review and approve the subrecipient reimbursements timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Boise State University continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The University will implement additional internal measures to address inefficiencies related to the current multi-department review, approval, and payment process. Name(s) of the contact person(s) responsible for corrective action: Jen Lutke, Assistant Director, Post Award: jenniferlutke@boisestate.edu Planned completion date for corrective action plan: February 2024
View Audit 293651
Finding 372381 (2023-004)
Significant Deficiency 2023
Point University, Inc. and Subsidiaries
GA
Student Financial Aid Subrecipient Monitoring Significant Deficiency
GLBA non-compliance Finding: The University does not meet the compliance requirements outlined in the GLBA Safeguards Rule. Discrepancies were identified in requirement B.6 which addresses how the institution how the institution will oversee its information system service providers. The University ...
GLBA non-compliance Finding: The University does not meet the compliance requirements outlined in the GLBA Safeguards Rule. Discrepancies were identified in requirement B.6 which addresses how the institution how the institution will oversee its information system service providers. The University did not have a Vendor Management Program with standards in place to oversee critical system service providers regarding due diligence, risk assessments, and annual reviews as related to 3rd party service providers. Auditors' Recommendation: The University needs to review the updated GLBA requirements and ensure their WISP includes all required elements. School Response: The school agrees with this finding. Corrective Action Plan: The school's director of IT is reviewing the school's Written Information Security Plan (WISP) to ensure GLBA Compliance. A vendor management plan has been added to the WISP which specifies that any information technology vendors and products will be subjected to an IT Acquisition Process prior to use by the University. In the IT Acquisition Process, the vendors and products will be evaluated by the Information Technology Advisory Committee and the Office of Information Technology to determine impact on the current infrastructure and data systems as well as any security concerns that should be addressed prior to implementation. Name(s) of the contact person{s) responsible for corrective action: Point University Director of IT, Bill Dorminy Planned completion date for corrective action plan: • WISP and review of GLBA requirements is ongoing with completion of the current review expected by June 1, 2024.
View Audit 293636
Carlsbad Municipal School District
NM
Subrecipient Monitoring Reporting School Nutrition Programs § 200.512
The filing of the Data Collection Form will be submitted by the required due date. In the prior year, the audit report was submitted after the Federal Audit Clearinghouse deadline. The current audit will be submitted with sufficient time to meet the Federal Audit Clearinghouse submission date requir...
The filing of the Data Collection Form will be submitted by the required due date. In the prior year, the audit report was submitted after the Federal Audit Clearinghouse deadline. The current audit will be submitted with sufficient time to meet the Federal Audit Clearinghouse submission date requirement. Responsible party(ies) for corrective action(s): Chief Financial Officer Corrective action(s) timeline: March 15, 2024
View Audit 293634
City of Revere
MA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish procedures to ensure compliance with guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure co...
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish procedures to ensure compliance with guidelines and policies outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Management will also implement proper training to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2024.
View Audit 293621
North Dade Senior Citizens Housing Developement Corporation, Inc., Rsi
FL
Questioned Costs HUD Housing Programs Subrecipient Monitoring
FINDING No. 2023-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should improve monitoring of the payroll disbursement process to ensure the appropriate approved wages are paid. Action Taken: Additio...
FINDING No. 2023-004: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should improve monitoring of the payroll disbursement process to ensure the appropriate approved wages are paid. Action Taken: Additional payroll controls are being evaluated and implemented in 2024. This will include establishing procedures to ensure the completeness and accuracy of payroll and related oversight. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 293594 Questioned Costs: $1
Greater Pittsburgh Community Food Bank
PA
Subrecipient Monitoring Procurement, Suspension & Debarment Eligibility
During the Fiscal 2023 financial statement audit, Schneider Downs communicated the following finding from their Uniform Guidance procedures: The Food Bank did not obtain and or retain agency monitoring forms for 15 out of our sample of 25. Our response to the finding was: COVID-19 risk mitigation st...
During the Fiscal 2023 financial statement audit, Schneider Downs communicated the following finding from their Uniform Guidance procedures: The Food Bank did not obtain and or retain agency monitoring forms for 15 out of our sample of 25. Our response to the finding was: COVID-19 risk mitigation strategies employed by our Food bank and our partner agencies restricted our ability to directly monitor partner sites. The team responsible for monitoring and compliance also experienced staffing inconsistencies that have since been rectified; the team is now able to monitor at full capacity. Moving forward, new tools and processes for scheduling and tracking agency monitoring will provide better real-time insight into our progress and compliance. Finally, agencies are expected to renew their agreement with our Food Bank at 2024 calendar year-end, which will reassert our monitoring requirements to all partner agencies in our network. Update as of February 23, 2024 The Food Bank has taken the following actions: • The annual contract renewal process has been initiated, including reassertion of our monitoring requirements. • Additional compliance staff have started the regular monitoring process. • A system has been put in place to provide compliance progress updates to the Controller.
View Audit 293573
Finding 372273 (2023-001)
Significant Deficiency 2023
City of Independence, Missouri
MO
Subrecipient Monitoring Reporting Significant Deficiency
In recent years, due to staff turnover and a long period in between replacement, the City’s procedure for fulfilling FFATA reporting requirements has been missed. The City has already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will work with resources from ...
In recent years, due to staff turnover and a long period in between replacement, the City’s procedure for fulfilling FFATA reporting requirements has been missed. The City has already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will work with resources from the Federal Subaward Reporting System (FSRS) to get current with prior reporting years for which we may be obligated. Prior to submission, the reports will be reviewed and approved. The FFATA reporting will become a regular part of our process going forward now that we are adequately staffed.
View Audit 293550
Finding 372244 (2023-001)
Significant Deficiency 2023
University of Delaware
DE
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Corrective Action Plan Year Ended June 30, 2023 Finding 2023-001: Procurement: Suspension and Debarment Condition Found: In the auditor’s testing over suspension and debarment, they identified two covered transactions, both with the same vendor, in a sample of 40 procurement transactions for wh...
Corrective Action Plan Year Ended June 30, 2023 Finding 2023-001: Procurement: Suspension and Debarment Condition Found: In the auditor’s testing over suspension and debarment, they identified two covered transactions, both with the same vendor, in a sample of 40 procurement transactions for which the University was unable to provide supporting documentation that they verified the vendor was not suspended or debarred prior to entering into the procurement transaction with the vendor. It was determined that the related vendor was not suspended or debarred. Recommendation: The auditors recommend the University enhance its internal control over compliance with the federal regulations related to suspension and debarment to ensure covered transactions are not entered into with parties that have been suspended or debarred. University of Delaware Corrective Action Plan: The University agrees with the finding. The University has taken additional measures to ensure a clause with suspension and debarment language is included within the contracts of all new covered transactions entered into on or after July 1, 2023. The finding relates to a legacy contract and has prompted a review of open purchase orders to address suspension/debarment requirements. Additionally, the University will begin utilizing a third-party verification software to screen existing and potential vendors against the System for Award Management (SAM.gov) Exclusions list daily, with an expected implementation by June 30, 2024. Anticipated Completion Date: Suspension and Debarment: Contract Clause – July 1, 2023 Suspension and Debarment: SAM.gov Verification – June 30, 2024 Contact Persons: Jeff Friedland, Associate Vice President for Research David Fenkel, Associate Vice President & Chief Procurement Officer
View Audit 293534
Healthfirst Family Care Center, Inc.
NH
Subrecipient Monitoring Special Tests & Provisions
Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Tina Gerlack, Billing Manager Planned Corrective Action: HealthFirst will continue to provide training on sl...
Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Tina Gerlack, Billing Manager Planned Corrective Action: HealthFirst will continue to provide training on sliding fee eligibility to all staff related to sliding fee enrollment. HealthFirst will also continue to do monthly audits on all patients who receive a sliding fee discount. The monthly audits will include verifying the correct fee was applied based on documents received during the patients sliding fee enrollment. If any errors are found they will be immediately corrected. Anticipated Completion Date: 1/1/2024
View Audit 293506
Finding 372188 (2023-002)
Significant Deficiency 2023
University of Cincinnati
OH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2023-002 Condition: Out of 60 allowability samples that were tested, one expenditure tested was determined to be incorrectly charged to this grant. Planned Corrective Action: The College of Cooperative Education and Professional Studies (CCPS) has instituted several reforms to prev...
Finding Number: 2023-002 Condition: Out of 60 allowability samples that were tested, one expenditure tested was determined to be incorrectly charged to this grant. Planned Corrective Action: The College of Cooperative Education and Professional Studies (CCPS) has instituted several reforms to prevent future instances of this nature. The Program Director is now required to review and sign-off on all transactions before they are charged to the project, to ensure all charges are appropriate. New staff have been assigned to the project to process transactions, and the CCPS business office is now meeting monthly to review project activity, discuss any questions, and address any concerns regarding financial activities. Additionally, the university is drafting a new policy to review and, if needed, provide additional administrative support for large, complex grant projects. This policy will require that grant proposals above a certain dollar threshold are reviewed by the Office of Research prior to submission to ensure proper resources will be available to manage the project if awarded. In cases where the Office of Research determines additional resources may be needed, they will be authorized to require additional support be included in the grant proposal, or else provide additional administrative help to the unit at the time of award. Contact person responsible for corrective action: CCPS: Jeremy Harvey, Jodi Sleyo, and Bailey Bartels. Office of Research: Patrick Clark Anticipated Completion Date: CCPS changes have been implemented as of 10/11/2023; policy changes to be completed by 6/30/2024.
View Audit 293505 Questioned Costs: $1
Finding 372180 (2023-001)
Significant Deficiency 2023
University of Cincinnati
OH
Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management § 200.305
Finding Number: 2023-001 Condition: Out of 28 payments to subrecipients that were tested, 12 were made after the 30 calendar day requirement. Planned Corrective Action: Accounts Payable personnel will review all vendor invoices to determine whether an invoice is related to a federal award expendit...
Finding Number: 2023-001 Condition: Out of 28 payments to subrecipients that were tested, 12 were made after the 30 calendar day requirement. Planned Corrective Action: Accounts Payable personnel will review all vendor invoices to determine whether an invoice is related to a federal award expenditure. For federal award expenditures, Accounts Payable will manually change the payment terms to 30 calendar days or less, to ensure compliance. Periodically, Accounts Payable will review open federal award payables to verify payment terms have been properly set for the 30-day compliance requirement. The Controller’s and Accounts Payable Offices will also explore creating a more efficient long-term solution, whereby the 30-day terms could be automatically set during the purchase order creation process. This would eliminate any manual updates to the payment terms by Accounts Payable personnel. The Sponsored Research Services Accounting Office will send reminders to all college business officers and Principal Investigators (PIs) to highlight the need for prompt review and approval of Federal award invoices. This language will be incorporated into the SRS Best Grant Practices training classes, as well as the university’s Fundamentals of Sponsored Administration training courses. Contact person responsible for corrective action: Accounts Payable: Erik Sager; Purchasing: Tom Guerin; Sponsored Research Services Accounting: John Ungruhe Anticipated Completion Date: Initial corrective action, including review of invoices, reminders and modifications to training, will be completed by 10/31/2023. Additional solutions to eliminate manual updates, if possible, will be completed within 12 months.
View Audit 293505
Finding 372179 (2023-006)
Significant Deficiency 2023
Stonewall Public Schools
OK
Questioned Costs Subrecipient Monitoring
WE HAVE REVIEWED AND ARE FAMILIAR WITH THE REQUIRED COMPLIANCE REQUIREMENTS UNDER THE COMPLIANCE STATEMENT WHICH GOVERNS THE ARP ESSER PROGRAM. WE HAVE REQUESTED AND RECEIVED DOCUMENTATION FROM EACH VENDOR THAT ATTESTS THAT THEY ARE CONFORMING TO DAVIS-BACON PREVAILING WAGE REQUIREMENTS.
WE HAVE REVIEWED AND ARE FAMILIAR WITH THE REQUIRED COMPLIANCE REQUIREMENTS UNDER THE COMPLIANCE STATEMENT WHICH GOVERNS THE ARP ESSER PROGRAM. WE HAVE REQUESTED AND RECEIVED DOCUMENTATION FROM EACH VENDOR THAT ATTESTS THAT THEY ARE CONFORMING TO DAVIS-BACON PREVAILING WAGE REQUIREMENTS.
View Audit 293502 Questioned Costs: $1
Hesperia Unified School District
CA
Subrecipient Monitoring Reporting § 200.19
Going forward, we plan to implement robust policies and procedures to ensure the proper documention is obtained and maintained for each student who is removed from the adjusted cohort. This will involve establishing clear guidelines for confirming student transfers and ensuring that official written...
Going forward, we plan to implement robust policies and procedures to ensure the proper documention is obtained and maintained for each student who is removed from the adjusted cohort. This will involve establishing clear guidelines for confirming student transfers and ensuring that official written documentation is obtained and retained accordingly. Furthermore, we will conduct trainging sessions for relevant staff members involved in the documentation process to ensure understanding and adherence to the updated procedures. THis will help prevent similar issues from arising in the future and contribute to the accuracy and reliability of our graduation rate calculations.
View Audit 293449
Finding 372155 (2023-003)
Significant Deficiency 2023
Alameda County Office of Education
CA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
ACOE updated the purchasing procurement policy and offered agency-wide training.
ACOE updated the purchasing procurement policy and offered agency-wide training.
View Audit 293447 Questioned Costs: $1
Finding 372135 (2023-001)
Material Weakness 2023
Alameda County Office of Education
CA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
ACOE updated the new Time and Effort policy and offered agency-wide training.
ACOE updated the new Time and Effort policy and offered agency-wide training.
View Audit 293447 Questioned Costs: $1
Finding 372132 (2023-003)
Significant Deficiency 2023
Western New Mexico University
NM
Subrecipient Monitoring Reporting
The quarterly closing checklist will include required reporting to be verified by the Accounting Manager and Executive Director of Accounting no later than 30days after the end of the quarter. Quarterly grant meetings will be held to maintain quarterly progress reporting.
The quarterly closing checklist will include required reporting to be verified by the Accounting Manager and Executive Director of Accounting no later than 30days after the end of the quarter. Quarterly grant meetings will be held to maintain quarterly progress reporting.
View Audit 293430
Finding 372099 (2023-001)
Significant Deficiency 2023
Avila University
MO
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Mike Pepple, Student Financial Services Director. Anticipated Completion Date: Corrective action plan will...
Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Mike Pepple, Student Financial Services Director. Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2024. Corrective Action Plan: Management has hired a new Student Financial Services Director and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.
View Audit 293383
Town of Boylston
MA
Subrecipient Monitoring Reporting § 200.1
Condition: On the March 31, 2023 Project and Expenditure report the Town reported $625,231 of obligations for items that did not meet the definition of an obligation. Corrective Action Planned: Correct in next open reporting period Anticipated Completion Date: March 31, 2024 Contact: Apri...
Condition: On the March 31, 2023 Project and Expenditure report the Town reported $625,231 of obligations for items that did not meet the definition of an obligation. Corrective Action Planned: Correct in next open reporting period Anticipated Completion Date: March 31, 2024 Contact: April Steward, Town Administrator
View Audit 293355
Finding 372076 (2023-001)
Significant Deficiency 2023
Town of Boylston
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: A financial policy for managing receipt of federal awards is in the process of being created by the Financial Policies Committee Anticipated Completion Date: December 31, 2024 ...
Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: A financial policy for managing receipt of federal awards is in the process of being created by the Financial Policies Committee Anticipated Completion Date: December 31, 2024 Contact: April Steward, Town Administrator
View Audit 293355
Finding 372042 (2023-001)
Material Weakness 2023
Indiana State University
IN
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332 § 200.521
FINDING 2023-001 Finding Subject: Research and Development Cluster – Subrecipient Monitoring Summary of Finding: Audit Finding 2023-001 states that Indiana State University did not have an effective internal control system in place in order to ensure that subrecipient Federal Audit Clearinghouse rep...
FINDING 2023-001 Finding Subject: Research and Development Cluster – Subrecipient Monitoring Summary of Finding: Audit Finding 2023-001 states that Indiana State University did not have an effective internal control system in place in order to ensure that subrecipient Federal Audit Clearinghouse reports are reviewed in a timely manner for the Research & Development Cluster. Contact Person Responsible for Corrective Action: Hope Waldbieser, Executive Director of Finance Contact Phone Number and Email Address: 812-237-3524 - hope.waldbieser@indstate.edu Views of Responsible Officials: We concur with the finding that Indiana State University should have completed the Federal Audit Clearinghouse review in a more timely manner. Indiana State University conducted the required review, but it was completed later than allowed by the excerpt of 2 CFR 200.521(d) below. 2 CFR 200.521(d) states in part: “The federal awarding agency or pass-through entity responsible for issuing a management decision must do so within six months of acceptance of the audit report by the FAC. . . . “ Indiana State University did have other aspects of subrecipient monitoring in place related to the review of financial and programmatic reports for the subrecipients. Explanation and Reasons for Disagreement: Description of Corrective Action Plan: Effective January 2024, Indiana State University will update its Subrecipient Monitoring procedures in the following ways to ensure the Federal Audit Clearinghouse is reviewed in a timely manner and that appropriate documentation is maintained. 1. Subrecipient Federal Audit Clearinghouse reviews for prior fiscal year audits will be completed quarterly (July, October, January & April) during each fiscal year. The final Subrecipient Federal Audit Clearinghouse review for prior fiscal year audits will be completed in July after all current fiscal year payments have been made. 2. In order to ensure there is a segregation of duties the Office of Contracts & Grants Director will provide the Executive Director of Finance a report of the completed review each quarter including INDIANA STATE BOARD OF ACCOUNTS 20 the final review in July for their review and approval. The Executive Director of Finance will confirm the following: a. There is adequate documentation to support each quarterly review. b. Any deficiencies pertaining to the subrecipients Federal Audit Clearinghouse findings related to an award from Indiana State University are addressed in a timely manner. 3. Any identified issues during these reviews will be appropriately addressed by management as required by 2 CFR 200.332 and 2 CFR 200.521(d). Anticipated Completion Date: Indiana State University will ensure that the revised timeline for these procedures is in place during January 2024.
View Audit 293291
Finding 371990 (2023-007)
Significant Deficiency 2023
Garrett-Evangelical Theological Seminary
IL
Student Financial Aid Eligibility Subrecipient Monitoring
Finding Number: 2023-007 Condition: The Seminary did not identify or provide the appropriate notification to a student that was not meeting the Seminary's policy on satisfactory academic progress (SAP). Planned Corrective Action: Satisfactory academic progress is now being monitored more carefully. ...
Finding Number: 2023-007 Condition: The Seminary did not identify or provide the appropriate notification to a student that was not meeting the Seminary's policy on satisfactory academic progress (SAP). Planned Corrective Action: Satisfactory academic progress is now being monitored more carefully. The Satisfactory academic progress report is run out of the student financial aid system. The internally generated report is reviewed by the Registrar and Financial Aid Director to confirm that student satisfactory academic progress statuses are correct. Once the appropriate status is confirmed, the Financial Aid Director will document students who are not in compliance with the institution’s policy and provide notifications to each student through email. The emails are recorded in the students' Jenzabar financial aid account. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 06/01/2024
View Audit 293235
Abby Kelley Foster Charter Public School & Abby Kelley Foster Educatio
MA
Reporting Subrecipient Monitoring § 200.239
Corrective Action Plan To: Federal Awarding Agency: U.S Department of Education; Passed-Through Commonwealth of Massachusetts, Department of Elementary and Secondary Education From: Heidi M. Paluk – Executive Director Date: 10.25.2023 Subject: Annual Performance Report Issue to be corrected: The Org...
Corrective Action Plan To: Federal Awarding Agency: U.S Department of Education; Passed-Through Commonwealth of Massachusetts, Department of Elementary and Secondary Education From: Heidi M. Paluk – Executive Director Date: 10.25.2023 Subject: Annual Performance Report Issue to be corrected: The Organization must follow the standards set out in the OMB 2 CFR section 200.239. The Organization must submit an annual performance report (OMB. No. 1810-0749) for the Elementary and Secondary School Emergency Relief (ESSER) funding with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory/reservations. The expenditures disclosed on the report must match the expenditures stated in the Schedule of Expenditures of Federal Awards (SEFA). The total ESSER expenditures reported within the annual performance report did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2022, by approximately $435,000. Action to be taken: Management plans to follow its internal controls as intended to ensure the annual performance reports agrees back to the SEFA for applicable reporting periods. Management has notified its reporting contact of the error and inquired regarding amending the annual performance report. The annual performance report is not able to be amended at this time, however, management has a plan to correct this report once the reporting amendments area allowed. Signature___________________________________ Heidi M. Paluk 508-854-8400 ext. 3656
View Audit 293208
Finding 371922 (2023-008)
Significant Deficiency 2023
City of Albuquerque
NM
Subrecipient Monitoring § 200.303 § 200.331 § 200.332 § 200.501
The City agrees with the finding. The City's Grant Administrator will provide training to each City department which currently oversees subrecipients, ensuring that all department staff understand general and ARPA-specific subrecipient requirements. Additionally, the Grant Administrator will review ...
The City agrees with the finding. The City's Grant Administrator will provide training to each City department which currently oversees subrecipients, ensuring that all department staff understand general and ARPA-specific subrecipient requirements. Additionally, the Grant Administrator will review City departments' subrecipient management checklists to ensure all required documentation is obtained from subrecipients and reviewed as required. This will be complete by June 30, 2024.
View Audit 293176
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