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Corrective Action Plans

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Finding 1172426 (2021-005)
Material Weakness 2021
Housing Authority of the City of Tulsa
OK
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for reviewing and monitoring the required deposit amounts to ensure that each Project deposits the correct amount each month. Explanation of disagreement with audit finding: Th...
Section 8 Project Based Cluster – ALN #14.195 & 14.856 Recommendation: We recommend that management review their procedures for reviewing and monitoring the required deposit amounts to ensure that each Project deposits the correct amount each month. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority completed a reconciliation of required monthly replacement reserve deposit amounts for all affected properties and updated automated accounting system entries to reflect correct deposit levels. A monitoring checklist and monthly financial review process have been established to verify ongoing compliance. Finance staff received targeted training regarding reserve funding requirements and contract documentation. Name(s) of the contact person(s) responsible for corrective action: Julie Ward, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 385538
Finding 1169706 (2021-003)
Material Weakness 2021
Pittsburg County
OK
Allowable Costs / Cost Principles Subrecipient Monitoring Eligibility § 200.303
The BOCC will be more diligent in their overview of grant applications to ensure that all federal grant application requests are not reimbursable through any other federal grant program. All transactions regarding federal grants will be required to be flagged with the grant information and will requ...
The BOCC will be more diligent in their overview of grant applications to ensure that all federal grant application requests are not reimbursable through any other federal grant program. All transactions regarding federal grants will be required to be flagged with the grant information and will require approval by the BOCC before any action can be taken. BOCC will determine the validity of each transaction to ensure compliance with grant requirements.
View Audit 382719
Finding 1169704 (2021-001)
Material Weakness 2021
Pittsburg County
OK
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
The BOCC will ensure that internal controls are developed and that procedures are adopted and implemented to help ensure compliance with federal grants. Future grant recipients will be required to have BOCC approval before expenditures can be turned in for payment. Grant recipients will also be requ...
The BOCC will ensure that internal controls are developed and that procedures are adopted and implemented to help ensure compliance with federal grants. Future grant recipients will be required to have BOCC approval before expenditures can be turned in for payment. Grant recipients will also be required to have BOCC approval before depositing grant funds. This should ensure that all transactions are in compliance with grant requirements.
View Audit 382719
Finding 1167846 (2021-002)
Material Weakness 2021
Northern Marianas Housing Corporation
FM
Subrecipient Monitoring Eligibility HUD Housing Programs
Corrective Action for Condition 1: The MCD has been sending notices to borrowers as a reminder to update or renew their homeowner insurance policy. We have created a monitoring spreadsheet to ensure that the insurance policies are being updated and that notices to homeowners are being sent to remind...
Corrective Action for Condition 1: The MCD has been sending notices to borrowers as a reminder to update or renew their homeowner insurance policy. We have created a monitoring spreadsheet to ensure that the insurance policies are being updated and that notices to homeowners are being sent to remind them of their insurance status. Moving forward, we will be sending out demand notices to those listed accounts that were affected. Corrective Action for Condition 2: This loan account is noted and being monitored to ensure that future policy coverage accurately reflects the loan amount as cited. Corrective Action for Condition 3: Property insurance coverage for HP-367, HNC-403 and HNC-534 were subsequently renewed on 4/28/2022, 8/30/2022 and 11/16/2021, respectively. MCD will ensure that these account policies are being monitored for subsequent updates and renewals. Corrective Action for Condition 4: MCD will ensure moving forward that these accounts are carefully monitored and in compliance with required annual recertifications. Corrective Action for Condition 5: The two loan accounts, HL-178 and HL-196 were underwritten twenty years ago; therefore, corrective action regarding these two accounts would not be applicable. MCD verified and confirmed that the required document was not in the respective files. It is also possible the document was received but might have been misplaced or got lost in the process. Corrective Action for Condition 6: MCD will be unable to perform any corrective action to obtain such document as account is nearly twenty years old. It should be noted that the account has been referred for collection. Corrective Action for Condition 7: MCD will be unable to perform any corrective action to obtain such document as nearly twenty years has lapsed (possible misfiling or misplaced).
View Audit 379196
Finding 1165510 (2021-001)
Material Weakness 2021
New Directions, Inc.
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management concurs that there were staffing and turnover challenges for the Organization. Adequate policies and procedures are in place to ensure timeliness of data requested. Additionally, we will establish milestones to ensure future audits progress within the Uniform Guidance timeline.
Management concurs that there were staffing and turnover challenges for the Organization. Adequate policies and procedures are in place to ensure timeliness of data requested. Additionally, we will establish milestones to ensure future audits progress within the Uniform Guidance timeline.
View Audit 376224
Finding 1164266 (2021-005)
Material Weakness 2021
Puerto Rico Emergency Management and Disasters Bureau
PR
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.328
Corrective Action Plan: PREMA will establish and enforce procedures to ensure that quarterly SF-425 or equivalent COR3 financial reports are prepared, reviewed, reconciled to PRIFAS and SEFA records, and submitted within required deadlines; PREMA will create reconciliation checklists, ensure reports...
Corrective Action Plan: PREMA will establish and enforce procedures to ensure that quarterly SF-425 or equivalent COR3 financial reports are prepared, reviewed, reconciled to PRIFAS and SEFA records, and submitted within required deadlines; PREMA will create reconciliation checklists, ensure reports include federal and recipient share, drawdown activity, and unliquidated obligations, designate responsible personnel for review and approval prior to filing with evidence of submission retained, and provide staff training on federal reporting requirements under 2 CFR 200.327–200.329 to strengthen compliance and accuracy in financial reporting. Lead Person: Maritza Torres, Fiscal Area Director, and Contractors (Robles & Assoc.). Anticipated Completion Date: December 2025.
View Audit 373614
Finding 1164265 (2021-004)
Material Weakness 2021
Puerto Rico Emergency Management and Disasters Bureau
PR
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring § 200.510 § 200.511 § 200.512 § 200.515
Corrective Action Plan: PREMA will improve its audit reporting process to ensure timely submission of the Single Audit reporting package by strengthening internal controls over report preparation, establishing a reporting calendar that includes milestones for completing reconciliations and required ...
Corrective Action Plan: PREMA will improve its audit reporting process to ensure timely submission of the Single Audit reporting package by strengthening internal controls over report preparation, establishing a reporting calendar that includes milestones for completing reconciliations and required documentation, and coordinating with fiscal, program, and grants staff to ensure financial data, the SEFA, and supporting information are complete and ready within the Uniform Guidance deadline; PREMA will also assess staffing needs, implement procedures to track reporting progress, and provide training to personnel involved in the audit submission process. Lead Person: Maritza Torres, Fiscal Area Director, and Contractors (Robles & Assoc.). Anticipated Completion Date: December 2025.
View Audit 373614
Finding 1164263 (2021-001)
Material Weakness 2021
Puerto Rico Emergency Management and Disasters Bureau
PR
Reporting Subrecipient Monitoring § 200.302 § 200.328
Corrective Action Plan: PREMA will strengthen internal controls over financial management and reporting by improving the maintenance of subsidiary records, enhancing PRIFAS reconciliations, increasing coordination among fiscal, program, and grants personnel, and establishing written procedures to en...
Corrective Action Plan: PREMA will strengthen internal controls over financial management and reporting by improving the maintenance of subsidiary records, enhancing PRIFAS reconciliations, increasing coordination among fiscal, program, and grants personnel, and establishing written procedures to ensure timely, accurate, and complete financial information for the Statement, SEFA, and required federal reports; PREMA will also evaluate staffing needs, provide training on PRIFAS and federal reporting requirements, and conduct periodic reviews to ensure compliance with reporting deadlines and data accuracy. Lead Person: Maritza Torres, Fiscal Area Director, and Contractors (Robles & Assoc.). Anticipated Completion Date: December 2025.
View Audit 373614
Finding 1163015 (2021-008)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.
View Audit 372604
Finding 1163014 (2021-007)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.
View Audit 372604
Finding 1163013 (2021-006)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.
View Audit 372604
Finding 1163012 (2021-005)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303
View of Responsible Officials and Corrective Action Plan – The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check payment from approved by the Grant...
View of Responsible Officials and Corrective Action Plan – The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check payment from approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the change to the specific grant.
View Audit 372604 Questioned Costs: $1
Finding 1163011 (2021-004)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.
View Audit 372604
Finding 1163010 (2021-003)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.501 § 200.512 § 200.514
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding. The Chief Financial Officer in collaboration with the Finance Associate and the Financial Consultant will set a calendar at the end fof the fiscal year to ensure timely closeout of the books that wil...
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding. The Chief Financial Officer in collaboration with the Finance Associate and the Financial Consultant will set a calendar at the end fof the fiscal year to ensure timely closeout of the books that will allow ample time to engage and complete the audit prior to the deadline for the FAC filing.
View Audit 372604
Finding 1160355 (2021-002)
Material Weakness 2021
City of Moses Lake
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding ref number: 2021-002 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Madeline Prentice, Finance Director PO Box 1579 Moses Lake, WA 98837 (509) 7...
Finding ref number: 2021-002 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Madeline Prentice, Finance Director PO Box 1579 Moses Lake, WA 98837 (509) 764 - 3732 Corrective action the auditee plans to take in response to the finding: It is unknown what processes were in place during FY 2021 to check for suspension and debarment requirements as the City had experienced substantial turnover during this time. Staff that were responsible for the contracts may not have been aware of the requirement to obtain written certification from the contractor or to check for suspension or debarment. Going forward, contracts will include a clause in the contract and contractors will be required to submit certification that they are not suspended or debarred before executing the contract. This will be an ongoing process for all projects/programs that exceed the funding thresholds. We will review annually to ensure that all contracts have met this requirement, and sufficient documentation exists as proof that the verification was completed. Anticipated date to complete the corrective action: Ongoing
View Audit 370740
Finding 575384 (2021-008)
Material Weakness 2021
National Center for the Advancement of Stem
PA
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.305
Agency: Person Responsible for Corrective Action: Name Title: Anticipated Completion Date Response to Finding: 2021-008 CASH MANAGEMENT National Center for the Advancement of STEM Education, Inc. (nCASE) : Nancy Priselac Executive Director : December 8, 2023 Management concurs with audit recomm...
Agency: Person Responsible for Corrective Action: Name Title: Anticipated Completion Date Response to Finding: 2021-008 CASH MANAGEMENT National Center for the Advancement of STEM Education, Inc. (nCASE) : Nancy Priselac Executive Director : December 8, 2023 Management concurs with audit recommendation. Correction Action to be Taken: nCASE has put written procedures in place to compile the SF425. The procedures also detail the approval process by management for the final review of the SF425. nCASE is working with a consultant to ensure that the numbers in the SF425 match the data output from our accounting software and is replicable. This has been implemented internally and performed by nCASE. nCASE has taken corrective measures in our accounting software by detailing the audit log and recording all changes with supporting documentation. There is final weekly review and approval of the changes. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.
View Audit 365412
Finding 575381 (2021-005)
Significant Deficiency 2021
National Center for the Advancement of Stem
PA
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.331
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: nCASE has reviewed language in subaward agreements. Subaward agreements have been updated to include all relevant stipulations and requirements. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.
View Audit 365412
Finding 574737 (2021-010)
Material Weakness 2021
Claremont School District
NH
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334
The District did not provide a corrective action plan
The District did not provide a corrective action plan
View Audit 365056 Questioned Costs: $1
Finding 574736 (2021-009)
Material Weakness 2021
Claremont School District
NH
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334
The District did not provide a corrective action plan
The District did not provide a corrective action plan
View Audit 365056 Questioned Costs: $1
Finding 574658 (2021-011)
Material Weakness 2021
Virgin Islands Port Authority
VI
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the necessity of submission is in question, the Authority will consult with its federal partner to obtain a determination.
The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the necessity of submission is in question, the Authority will consult with its federal partner to obtain a determination.
View Audit 364929
Finding 574653 (2021-009)
Material Weakness 2021
Virgin Islands Port Authority
VI
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...
The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in accounting to serve as a reminder to submit financial reports to Engineering or the grantor.
View Audit 364929
Finding 574651 (2021-006)
Material Weakness 2021
Virgin Islands Port Authority
VI
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.
The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.
View Audit 364929
Finding 574213 (2021-015)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364763
Finding 574213 (2021-015)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
1. A Board-approved Budgeting Policy was implemented and most recently revised in June 2025.
1. A Board-approved Budgeting Policy was implemented and most recently revised in June 2025.
View Audit 364763
Finding 574213 (2021-015)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
2. Separate budgets are now developed and maintained for federal, non-federal, and total project funds. Each federal award is budgeted and monitored independently.
2. Separate budgets are now developed and maintained for federal, non-federal, and total project funds. Each federal award is budgeted and monitored independently.
View Audit 364763
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