Corrective Action Plans

Finding 556192 (2022-002)

Material Weakness 2022

Benton County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Suspension and Debarment Benton County has established internal controls to verify all contractors it expects to pay $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in federal programs. Internal practice now requires that all contracts be reviewe...

Suspension and Debarment Benton County has established internal controls to verify all contractors it expects to pay $25,000 or more, all or in part with federal funds, are not suspended or debarred from participating in federal programs. Internal practice now requires that all contracts be reviewed by the purchasing department to ensure they meet the requirements of state and federal regulations. The bid proposal documents also now contain a form, to be completed by each bidder, certifying that they are not suspended or debarred from receiving federal funds. These steps where implemented as a result of a finding from our 2021 Audit that was issued in March 2023 by the State Auditors Office. Unfortunately this non-compliance occurred in April 2022 so the new internal practice had not been implemented as we did not become aware of the deficiency until March 2023. Additionally, for the SLFRF program and other coronavirus relief funds a “double check” by the grant/finance manager has been implemented to verify the debarment status of contractors who may be paid with those funds. The County has established internal control practices to verify that all contractors awarded a contract that is paid all or in part with federal funds are not suspended or debarred from receiving such funds. The prospective contractors status is verified using SAM.gov, and the verification is documented in the project file, prior to execution of a contract. Our bidding documents also now contain a form on which the contractor must also certify that they are not suspended or debarred. Subrecipient Monitoring Benton County has implemented an internal practice that all contracts must be reviewed by the purchasing department to ensure compliance with state and federal regulations. This review will also ensure that all required contract elements are included, and that particular attention is drawn to notify contractors that the contract is paid all or in part with federal funds. While the County did perform a risk assessment in accordance with Treasury guidance these were not well documented. The County has developed a template risk assessment form to be included in the bidding documents for contracts funded all or in part with federal funds. The County does monitor subrecipient expenditures by requesting, and reviewing, detailed invoices for any payments made to sub recipients. The County also requires monthly written reports from sub recipients and our contract language also reserves the right for the County to review and audit all sub recipient financial information. Depending on the nature of the contract routine meetings with sub recipients are also held to monitor progress and discuss and resolve areas of concern. Inspection of documents and regular contact with sub recipients is part of our normal contracting process. The County is developing a draft risk assessment policy that includes a formal assessment template that will be modifiable per specific conditions of revised future guidance from federal or state grantors.

View Audit 354873

Finding 555781 (2022-005)

Material Weakness 2022

Morgan County

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.329

The Auditors Office will take the lead on tracking and reporting on any future programs such as Coronavirus State and Local Fiscal Recovery Fund.

View Audit 354454

Finding 555777 (2022-004)

Material Weakness 2022

Morgan County

OH

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328

The Morgan County Economic Development Office acknowledges status reports submitted by the required due date for the CDBG program.

View Audit 354454

Finding 555744 (2022-003)

Significant Deficiency 2022

Behavioral Health Services, Inc.

CA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430

Audit Finding Description: Documentation for exempt employees' hours was unavailable or incomplete. Corrective Action Plan: 1. Problem Statement: • During testing over payroll, the auditors noted exempt employee salary expense that was not supported with accurate time records. • Root cause: Manageme...

Audit Finding Description: Documentation for exempt employees' hours was unavailable or incomplete. Corrective Action Plan: 1. Problem Statement: • During testing over payroll, the auditors noted exempt employee salary expense that was not supported with accurate time records. • Root cause: Management lacks policy over tracking time on the timesheet for the exempt employees. Since exempt employees are compensated monthly, it is not required for the exempt employees to record time in their timesheet. 2. Corrective Actions: • Review and Assessment: We have conducted a thorough review of the finding to understand its root cause and identify areas for improvement. • Policy and Procedure Enhancements: We will update relevant policies or procedures to strengthen systems and prevent recurrence. • Training and Education: Employees involved in the process will undergo additional training to ensure they fully understand compliance requirements and best practices. • Monitoring and Oversight: Management will implement regular monitoring and periodic internal audits to ensure continued compliance and effectiveness of the corrective actions. Name of responsible person: Andrea L. Jones, Chief Financial Officer Anticipated completion date: June 30, 2026

View Audit 354388 Questioned Costs: $1

Finding 555743 (2022-002)

Significant Deficiency 2022

Behavioral Health Services, Inc.

CA

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430

Audit Finding Description: Documentation for exempt employees' hours was unavailable or incomplete. Corrective Action Plan: 1. Problem Statement: • During testing over payroll, the auditors noted exempt employee salary expense that was not supported with accurate time records. • Root cause: Manageme...

Audit Finding Description: Documentation for exempt employees' hours was unavailable or incomplete. Corrective Action Plan: 1. Problem Statement: • During testing over payroll, the auditors noted exempt employee salary expense that was not supported with accurate time records. • Root cause: Management lacks policy over tracking time on the timesheet for the exempt employees. Since exempt employees are compensated monthly, it is not required for the exempt employees to record time in their timesheet. 2. Corrective Actions: • Review and Assessment: We have conducted a thorough review of the finding to understand its root cause and identify areas for improvement. • Policy and Procedure Enhancements: We will update relevant policies or procedures to strengthen systems and prevent recurrence. • Training and Education: Employees involved in the process will undergo additional training to ensure they fully understand compliance requirements and best practices. • Monitoring and Oversight: Management will implement regular monitoring and periodic internal audits to ensure continued compliance and effectiveness of the corrective actions. Name of responsible person: Andrea L. Jones, Chief Financial Officer Anticipated completion date: June 30, 2026

View Audit 354388 Questioned Costs: $1

Finding 555649 (2022-008)

Significant Deficiency 2022

Town of Coventry, Rhode Island

RI

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.303

Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding The Town does not have policies and procedures in place to ensure that they do not contract with or make subawards to parties that are suspended or debarred. Statement of Concurrence or Nonconcurrence ...

Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding The Town does not have policies and procedures in place to ensure that they do not contract with or make subawards to parties that are suspended or debarred. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action The Town will review the district’s suspension and debarment policy and make sure that it is following the criteria as set out in the 2 CFR sections 200.213. The policy will then be updated and communicated to all personnel involved in the procurement process. Name of Contact Person Robert J. Civetti, CPA, Finance Director Projected Completion Date June 30, 2025

View Audit 354246

Finding 555331 (2022-002)

None 2022

Mason County Public Transportation Benefit Area

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Management has reviewed procurement policies with all staff that have purchasing responsibilities. Finance staff understand and have had training on how to properly code and enter procurements in our finance software so that only those that are to be grant funded are marked as such. MTA worked with ...

Management has reviewed procurement policies with all staff that have purchasing responsibilities. Finance staff understand and have had training on how to properly code and enter procurements in our finance software so that only those that are to be grant funded are marked as such. MTA worked with WSDOT staff to find a solution for repaying the incorrectly applied grant funds.

View Audit 353982 Questioned Costs: $1

Finding 555158 (2022-008)

Material Weakness 2022

National Consortium for Graduate Degrees for Minorities in Engineering

VA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Finding 2022-008 – Allowable Cost Determination and Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM updated its sub awardee procedures to require supporting documentation of actual costs to ensure appropriate recording of grant expen...

Finding 2022-008 – Allowable Cost Determination and Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM updated its sub awardee procedures to require supporting documentation of actual costs to ensure appropriate recording of grant expenses in GEM’s records. Anticipated date of completion: This was implemented September 30, 2023. Responsible party: Dr. Marcus Huggans Principal Investigator

View Audit 353761

Finding 555156 (2022-006)

Material Weakness 2022

National Consortium for Graduate Degrees for Minorities in Engineering

VA

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.331

Finding 2022-006 – Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM will establish written documentation to ensure appropriate oversight of sub-awardee compliance with NSF program responsibilities. Anticipated date of completion: We r...

Finding 2022-006 – Subaward Monitoring In response to the finding, GEM enhances subaward monitoring by instituting the following. GEM will establish written documentation to ensure appropriate oversight of sub-awardee compliance with NSF program responsibilities. Anticipated date of completion: We received the "No cost extension" and this was completed by September 30, 2023. Written documentation instituted that outlines specific actions and timeline of deliverables expected of sub-awardee as well as corrective actions if sub-awardee is not in compliance with responsibilities. Responsible party: Dr. Marcus Huggans Principal Investigator

View Audit 353761

Finding 555092 (2022-007)

Significant Deficiency 2022

Saint Anthony Health Ministries and Subsidiaries

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

2022-007 Maintenance of Documentation of Internal Control Over Compliance Finding: Under Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations,...

2022-007 Maintenance of Documentation of Internal Control Over Compliance Finding: Under Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure that documentation to evidence the operation of internal controls, such as supervisory reviews. The Corporation did not have sufficient documentation that internal controls were in place and operating effectively for control activities required for assessment of activities allowed or unallowed and for allowable costs/cost principles. The Corporation also did not have sufficient documentation that internal controls were in place and operating effectively for monitoring procedures required for cash management and reporting compliance requirements. Corrective Actions Taken or Planned: Due to turnover of key positions responsible for grant submission, supporting documentation that was kept on these individuals’ computers was not saved, passed on, nor stored in a central storage location so that the new hires that were brought in to replace these individuals as well as others in the department could view them. In August 2023, the Corporation provided education and training to the staff regarding identifying documentation and files related to the annual SEFA as well as establishing a central departmental drive to store the documentations so that others can locate them when necessary. Name of contact person responsible for corrective action: Jamie Mack, Vice President of Finance

View Audit 353678

Finding 554998 (2022-005)

Material Weakness 2022

White Shield School

ND

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

RECOMMENDATION: Develop and adopt a new policy over bank reconciliations.Action Taken: The School agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 353603

Finding 554995 (2022-002)

Significant Deficiency 2022

White Shield School

ND

Reporting Subrecipient Monitoring Significant Deficiency § 200.302 § 200.327

RECOMMENDATION: The School should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. Action Taken: The School agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 353603

Finding 554987 (2022-001)

Material Weakness 2022

City of Pacific

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Beth Wright, Finance Director 100 3rd Ave SE Pacific, WA 98047 (253) 929-1117 Cor...

Finding ref number: 2022-001 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Beth Wright, Finance Director 100 3rd Ave SE Pacific, WA 98047 (253) 929-1117 Corrective action the auditee plans to take in response to the finding: The City appreciates the importance the Auditor applies to the need for internal controls and proper federal procurement. The City is working to add language to our standard contract and purchase order referencing compliance with federal procurement, including suspension and debarment, requirements. In addition, the City will continue to emphasize and encourage training opportunities for all staff involved in projects receiving federal participation. Anticipated date to complete the corrective action: July 1, 2025

View Audit 353597

Finding 554928 (2022-006)

Material Weakness 2022

Recovery Solutions of Northeast Ohio

OH

Subrecipient Monitoring Material Weakness Reporting

1. RSNEO will finalize engagement with external auditors no later than six months prior to the audit submission deadline. This will allow adequate time for planning, fieldwork, internal review, and final report preparation, ensuring a timely and thorough audit process. 2. A dedicated compliance o...

1. RSNEO will finalize engagement with external auditors no later than six months prior to the audit submission deadline. This will allow adequate time for planning, fieldwork, internal review, and final report preparation, ensuring a timely and thorough audit process. 2. A dedicated compliance officer will be assigned to oversee the Single Audit process. This individual will be responsible for tracking critical deadlines, coordinating with internal departments, and serving as the main point of contact with external auditors to ensure seamless communication and adherence to timelines. 3. We will establish a comprehensive audit timeline outlining all key milestones, including fieldwork initiation, internal review periods, and draft/final report submission dates. Regular check-ins will be scheduled to monitor progress, address issues promptly, and ensure the audit stays on track. 4. A document submission schedule will be implemented to ensure timely provision of required records to the auditors. Internal departments will be informed of their roles and responsibilities in advance, including specific deadlines for document submission, to enhance coordination and preparedness 5. An escalation process will be developed to manage unforeseen delays or complications during the audit. This will include steps for reallocating resources, providing additional support for internal review, and identifying alternative solutions to ensure timely resolution of outstanding items

View Audit 353523

Finding 554927 (2022-005)

Material Weakness 2022

Recovery Solutions of Northeast Ohio

OH

Questioned Costs Cash Management Subrecipient Monitoring

Align Reimbursement Requests with the General Ledger Ensure that all reimbursement requests are directly tied to actual expenditures recorded in the general ledger, minimizing reliance on manual tracking. 1. 2022-005: We will ensure that all reimbursement requests are accurately aligned with t...

Align Reimbursement Requests with the General Ledger Ensure that all reimbursement requests are directly tied to actual expenditures recorded in the general ledger, minimizing reliance on manual tracking. 1. 2022-005: We will ensure that all reimbursement requests are accurately aligned with the general ledger by basing them solely on actual, recorded expenditures. This will reduce reliance on manual tracking methods and promote transparency, accuracy, and compliance in grant reporting. Implement a Systematic Reconciliation Process Establish a structured reconciliation process that links each reimbursement request to paid expenses, with supporting documentation readily available for review. 2. A formal reconciliation process will be implemented to connect each reimbursement request to the corresponding paid expenses. Supporting documentation will be organized and readily accessible for internal review and external audits, ensuring a complete and accurate audit trail. Strengthen Real-Time Grant Cash Flow Tracking Utilize existing accounting software to have a real-time tracking system for grant-related cash flow to ensure compliance with reimbursement-based grant requirements. 3. We will utilize our existing accounting software to enable real-time tracking of grant-related cash inflows and outflows. This will improve our ability to monitor available funds, ensure timely reimbursement submissions, and remain compliant with reimbursement-based grant requirements. Assign a Grant Compliance Lead Designate a finance or administrative team member to oversee cash management compliance, ensuring consistency and acting as the primary point of contact for grant related financial matters. 4. A dedicated member of the finance or administrative team will be assigned as the Grant Compliance Lead. This individual will oversee all aspects of grant cash management compliance, maintain documentation standards, and serve as the primary point of contact for grant-related financial matters. Conduct Monthly Reconciliation Meetings Facilitate monthly reconciliation meetings between finance and program teams to align financial records with program expenditures and address any discrepancies proactively. 5. Monthly reconciliation meetings will be held between the finance and program teams to review financial records, align them with program expenditures, and proactively address any discrepancies. This collaboration will support accurate reporting and effective grant management.

View Audit 353523 Questioned Costs: $1

Finding 554493 (2022-013)

Material Weakness 2022

Washington County

OK

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

No corrective action taken.

View Audit 353150

Finding 554492 (2022-012)

Material Weakness 2022

Washington County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

No corrective action taken.

View Audit 353150

Finding 554484 (2022-003)

Material Weakness 2022

Holbrook Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-003 –REPORTING Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial repo...

2022-003 –REPORTING Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director

View Audit 353118

Finding 553996 (2022-009)

Material Weakness 2022

California Fire Safe Council, Inc.

CA

Subrecipient Monitoring § 200.332

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Jessica Martinez, Deputy Director Jo...

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Jessica Martinez, Deputy Director Joel Rusco, Chief Financial and Administrative Officer Corrective Action Plan: In response to FY21 Corrective Action Plan, CFSC implemented an updated Subrecipient Monitoring Policy in June 2024 to ensure compliance with Uniform Guidance, including subrecipient risk assessment and audit review requirements. To further strengthen compliance and eliminate inconsistencies in subrecipient risk assessments, CFSC will implement the following corrective actions: 1.Mandatory Pre-Award Risk Assessment & Documentation: a.The Grants Manager will have the responsibility to ensure that a Subrecipient Risk Assessment Form is completed and documented for all subawards before execution. b.Risk assessment findings will be stored in the subrecipients grant file and reviewed during routine monitoring. c.Any subrecipients classified as high risk will be subject to enhanced monitoring procedures to be carried out by the assigned Grant Specialist, which may include additional financial oversight and/or more frequent reporting. 2.Systematic Audit review & compliance tracking: a.The Grants Manager will be responsible for ensuring timely collection and review of subrecipient audit reports. 3.Quarterly Compliance Audits of Risks Assessments & Audit Reviews: The Grants Manager will conduct quarterly internal audits to confirm: a.All subrecipients have undergone documented risk assessments before receiving funds. b.All subrecipient audits have been collected, reviewed, and properly documented. c.Any identified audit findings have been addressed with documented corrective actions. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25.

View Audit 352633

Finding 553995 (2022-008)

Material Weakness 2022

California Fire Safe Council, Inc.

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Jessica Martinez, Deputy Director C...

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Jessica Martinez, Deputy Director Corrective Action Plan: The corrective actions for this finding are identical to those outlined in finding 2022-005. Please refer to the correction action plan for finding 2022-005, which includes specific measures to address this finding. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25.

View Audit 352633

Finding 553994 (2022-007)

Significant Deficiency 2022

California Fire Safe Council, Inc.

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Jessica Martinez, Deputy Director Co...

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Jessica Martinez, Deputy Director Corrective Action Plan: In response to the FY21 Corrective Action Plan, CFSC implemented an updated Reporting Policy in June 2024 to ensure compliance with timely and accurate reporting to funders. This policy includes defined responsibilities for grant reporting and procedures for tracking report deadlines. To further strengthen compliance and eliminate late submissions, CFSC will implement the following corrective actions: 1.Report Deadline Tracking: CFSC will enhance its report tracking to flag upcoming report due dates and set reminder alerts for responsible staff. 2.Late Submission Justification: Any delays in submission (whether approved by funder or not) must be documented in the grant file. 3.Quarterly Compliance Audits on Reporting: CFSC will conduct quarterly internal audits to review: a.Timeliness of report submissions (ensuring they met funder deadlines) b.Accuracy & completeness of reports filed in the Master Grant File. c.Corrective actions for any delayed or missing reports. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25.

View Audit 352633

Finding 553992 (2022-005)

Significant Deficiency 2022

California Fire Safe Council, Inc.

CA

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.403

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Admi...

Management agrees with the finding and is implementing the accompanying corrective action plan. Views of Responsible Officials: Jacy Hyde, Executive Director Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Contact Person: Joel Rusco, Chief Financial and Administrative Officer Jessica Martinez, Deputy Director Corrective Action Plan: In response to the FY21 Corrective Action Plan, CFSC implemented a Subrecipient Monitoring Policy in June 2024 to ensure compliance with the Uniform Guidance for monitoring subrecipients of federal funding, including audit requirements and the verification of suspension and debarment status. To further strengthen compliance and ensure timely verification, CFSC will implement the following actions: 1.Mandatory Pre-Award Verification Timing & Documentation: a.Suspension and debarment status must be verified on SAM.gov by the assigned Grant Specialist before the execution of any subaward agreements. b.The verification data and results will be documented by the assigned Grant Specialist and included in the Risk Assessment process prior to award issuance. c.Any subrecipients flagged as high risk due to past audit findings will undergo enhanced pre-award due diligence before subaward execution to be carried out by the assigned Grant Specialist. 2.Grant Compliance Oversight & Approval: a.The Grants Manager (or designee) will review and approve all subrecipient compliance checks before final award execution. b.Any exceptions or delays in verification must be documented and approved by the CFAO & Deputy Director before proceeding. 3.Quarterly Compliance Audits: a.The Grants Manager (or designee) will conduct quarterly internal audits of subrecipient monitoring files to confirm that suspension & debarment verification was completed timely before subaward execution. b. The Grants Manager will be responsible for reporting any identified deficiencies to senior management and ensuring timely correction for policy reinforcement. Anticipated Completion Date: These corrective actions will be fully implemented by the end of Quarter 2 of FY25, with ongoing monitoring and enforcement thereafter.

View Audit 352633

Finding 553979 (2022-004)

Significant Deficiency 2022

Ka Mana O Na Helu

HI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Corrective Action Responsible Party: Director of Operations Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022. KMNH has updated procurement policies and procedures to incorp...

Corrective Action Responsible Party: Director of Operations Finding has reoccurred as the finding was issued and corrective action plan was implemented after the time period of the single audit for time period ending December 31, 2022. KMNH has updated procurement policies and procedures to incorporate §200.318 through §200.327 of the Uniform Guidance procurement standards to ensure compliance with Federal standards. The policies and procedures were approved by the KMNH BOD on April 26, 2024.

View Audit 352631

Finding 553855 (2022-007)

Material Weakness 2022

So Consortium

OH

Subrecipient Monitoring Reporting § 200.332

Consortium shall implement procedures to ensure quarterly reports are filed no later than the tenth calendar day of the second month following the quarter the report represents. In addition, all data reported thru these quarterly reports should be supported by the accounting system of the Fiscal Age...

Consortium shall implement procedures to ensure quarterly reports are filed no later than the tenth calendar day of the second month following the quarter the report represents. In addition, all data reported thru these quarterly reports should be supported by the accounting system of the Fiscal Agent and County Financial Information System (CFIS). This practice was put into place on April 10, 2024.

View Audit 352548

Finding 553843 (2022-004)

Material Weakness 2022

So Consortium

OH

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.414 § 200.502 § 200.510

Consortium’s Fiscal Agent will ensure that supporting documentation will be maintained for all expenditures to ensure that each expenditure charged to the program is for an allowable activity/cost. In addition, Fiscal Agent will complete corrective action for 2022-005 & 2022-006

View Audit 352548

Corrective Action Plans

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