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Corrective Action Plans

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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
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.
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.
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
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