Corrective Action Plans

Finding 571108 (2021-002)

None 2021

Human Services Alliance of Greater Prince William

VA

Subrecipient Monitoring

The Alliance will establish a formal policy over sub-recipient monitoring with requirements outlined in 2 CFR §200.331 and 2 CFR §200.332 to ensure that its sub-recipients are properly monitored.

View Audit 361983

Finding 570618 (2021-002)

None 2021

Hamilton Sundstrand De Pr

PR

Subrecipient Monitoring

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

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

View Audit 361642

Finding 570097 (2021-002)

Material Weakness 2021

County of Belknap, New Hampshire

NH

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action: Finance Director will review quarterly report prior to submission. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director

View Audit 361369

Finding 570096 (2021-001)

Significant Deficiency 2021

County of Belknap, New Hampshire

NH

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

Planned Corrective Action: A Uniform Guidance policy and Procedure document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Corrective Action: Finance Director

View Audit 361369

Finding 565787 (2021-013)

Material Weakness 2021

Rogers County

OK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.403

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

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359478 Questioned Costs: $1

Finding 565786 (2021-012)

Material Weakness 2021

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.303

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

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359478

Finding 565785 (2021-011)

Material Weakness 2021

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.303

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

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359478

Finding 565131 (2021-004)

Significant Deficiency 2021

Falmouth-Pendleton County Airport Board

OH

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Reference Number: 2021-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective ...

Finding Reference Number: 2021-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will contact the appropriate Federal agency and inquire about Uniform Guidance compliance requirements for federal funds. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2025

View Audit 359062

Finding 564449 (2021-004)

Significant Deficiency 2021

Red Cloud Airport Authority

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Action Taken: The Airport Authority relied on the auditor to propose adjustments and provide work papers necessary to prepare the schedule of Expenditures of Federal Awards including the realted note disclosure for the current year due to personnel changes within the Airport Authority. After gaining...

Action Taken: The Airport Authority relied on the auditor to propose adjustments and provide work papers necessary to prepare the schedule of Expenditures of Federal Awards including the realted note disclosure for the current year due to personnel changes within the Airport Authority. After gaining necessary experience in the next years, the Airport Authority is expecting to provide the auditors with an appropriate Schedule of Expenditures of Federal Awards and related disclosures.

View Audit 358587

Finding 560020 (2021-001)

Material Weakness 2021

Stark State College

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.414 § 200.502 § 200.510

Management feels that the SEFA wasprepared in accordance with guidance that was available at the time. We will continue to evaluate all federal programs’ expenditures and include on the SEFA as necessary. All federal expenditures will continue to be reconciled to College ledgers.

View Audit 355948

Finding 556181 (2021-007)

Material Weakness 2021

Island Health, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this...

Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and falls within the period of performance. • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures, that is within the grant period. • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant’s period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system. • Conduct regular reviews of expenditures to ensure compliance with the grant period and maintain audit trail. • Review these procedures annually to ensure ongoing compliance with the grant’s period of performance.

View Audit 354872

Finding 555674 (2021-007)

Material Weakness 2021

Island Health, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this...

Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and falls within the period of performance. • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures, that is within the grant period. • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant’s period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system. • Conduct regular reviews of expenditures to ensure compliance with the grant period and maintain audit trail. • Review these procedures annually to ensure ongoing compliance with the grant’s period of performance.

View Audit 354288

Finding 554490 (2021-011)

Material Weakness 2021

Washington County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

No corrective action taken.

View Audit 353149

Finding 554366 (2021-003)

Material Weakness 2021

Kanawha Valley Collective Inc.

WV

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-03 (Single audit submission) Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the req...

Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-03 (Single audit submission) Planned Corrective Action: The Kanawha Valley Collective, Inc. will develop internal policies and procedures designed to ensure a timely annual financial statement closing which will allow the required single audit to be completed in a timelier manner. Name of Contact Person: Traci Strickland Anticipated completion date: June 30, 2025

View Audit 352974

Finding 554365 (2021-002)

Material Weakness 2021

Kanawha Valley Collective Inc.

WV

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-02 (Reporting) Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the ac...

Audit Finding Reference: Federal Award Findings and Questioned Costs: 2021-02 (Reporting) Planned Corrective Action: The Kanawha Valley Collective, Inc. will implement enhanced reconciliation and documentation procedures that timely identify and allow for the correction of differences between the accounting recordkeeping and the grant reporting documentation. Name of Contact Person: Traci Strickland

View Audit 352974

Finding 554203 (2021-005)

Material Weakness 2021

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

MA

Subrecipient Monitoring § 200.330

Finding Reference Number: MW2021-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI agrees with the findings that no documentation was available to demonstrate subrecipient mo...

Finding Reference Number: MW2021-005 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2021: CUAHSI agrees with the findings that no documentation was available to demonstrate subrecipient monitoring policies were followed during audit year 2021 or within a reasonable timeframe thereafter. A limited subaward monitoring review of 2021’s active awards were performed in 2023. This review was subsequently expanded to include recipient self-certification and CUAHSI management risk assessments, with full retroactive subaward monitoring of 2021 recipients completed and filed in spring 2024. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI maintains a subrecipient monitoring policy outlining the duties and responsibilities of the Director of Finance, Accountant, and Principal Investigator. Subrecipient monitoring progress for active awards began in May 2023, with the process updated on September 21, 2023, and finalized in spring 2024. This effort included retroactive certification for subaward recipients from fiscal years 2020–2022, along with timely review and filing for audit year 2023. CUAHSI management verifies adherence to these policies through a mid-year process review, ensuring all documentation is complete, adequate, and securely organized. Name of Contact Person: 􀁸 Jordan S Read, Executive Director 􀁸 Telephone: (339)933-4660 􀁸 Email: jread@cuahsi.org Projected Completion Date: NA; is complete

View Audit 352801

Finding 553726 (2021-004)

Significant Deficiency 2021

Falmouth-Pendleton County Airport Board

OH

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Reference Number: 2021-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective ...

Finding Reference Number: 2021-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will contact the appropriate Federal agency and inquire about Uniform Guidance compliance requirements for federal funds. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2025

View Audit 352320

Finding 544470 (2021-005)

Material Weakness 2021

City of Stonecrest, Georgia

GA

Questioned Costs Reporting Subrecipient Monitoring

Name of the Contact Person Responsible for the Corrective Action Plan: Gia Scruggs, City Manager Corrective Action Plan: The corrective action plan is more fully explained in the corrective actions specified in the corrective action plan for Finding 2021-004. City Finance Department staff, together ...

Name of the Contact Person Responsible for the Corrective Action Plan: Gia Scruggs, City Manager Corrective Action Plan: The corrective action plan is more fully explained in the corrective actions specified in the corrective action plan for Finding 2021-004. City Finance Department staff, together with the City Manager, are presently monitoring compliance and reporting relating to state and federal grants and program support. Third-party contractors will no longer be used for these tasks, and as more restricted funds are received by the City, the grants management team will be organized. Presently the City has only one federal grant program and one state program. Anticipated Completion Date: The corrective action plan has been implemented and a formal grants management plan is under consideration. The implementation is underway with staff positions authorized and was completed as of December 31, 2022.

View Audit 351144 Questioned Costs: $1

Finding 526797 (2021-010)

Material Weakness 2021

Muskogee County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Assistance Listing Number 21.019 Lack of County-Wide Controls Over Major Federal Programs Coronavirus Relief Fund Muskogee County has hired an internal grant administrator to assist in keeping the county compliant with all local, state, and federal requirements. Efforts will be made going forward to...

Assistance Listing Number 21.019 Lack of County-Wide Controls Over Major Federal Programs Coronavirus Relief Fund Muskogee County has hired an internal grant administrator to assist in keeping the county compliant with all local, state, and federal requirements. Efforts will be made going forward to ensure that all grant funds are properly expended.

View Audit 345861

Finding 525918 (2021-001)

None 2021

Excelth Inc.

LA

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Our Finance Department was unable to provide timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and the problems this also caused with the difficulty in hiring and maintaining qualified individuals. To prevent recur...

Our Finance Department was unable to provide timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and the problems this also caused with the difficulty in hiring and maintaining qualified individuals. To prevent recurrence of the late filing of financial statements, we have contracted with a temporary staffing agency, Robert Half, for additional qualified accountants to provide the following services: to assist with preparing timely monthly financial information for presentation to the governing board; timely reconciliation of all bank statements to the general ledger each month; timely reconciliation of receivable and payables subsidiary ledgers to the general ledger each month; preparation any necessary adjusting entries for posting; attend the monthly board meeting when financial information is presented; and provide the necessary assistance to prepare audit financial statements on a timely basis.

View Audit 345087

Finding 524400 (2021-007)

Material Weakness 2021

Quileute Tribal School

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: During the 2021 fiscal year there were superintendent vacancies. The School currently has a superintendent that is knowledgeable of this requirement. Implementation date: June 30, 2025

View Audit 343636

Finding 524399 (2021-006)

Material Weakness 2021

Quileute Tribal School

WA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limit...

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limited to essential staff and activities. Due to the limited staff reports were not always documented or certified. Further, prior to the emergency order key positions in the finance and administration departments were vacant. Currently all finance and administrative positions are staffed. Training will be provided to staff responsible for Federal reporting. Implementation date: June 30, 2025

View Audit 343636

Finding 524396 (2021-004)

Material Weakness 2021

Quileute Tribal School

WA

Equipment & Real Property Management Subrecipient Monitoring Material Weakness § 200.303 § 200.313

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limit...

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limited to essential activities. The taking of physical inventories was not considered essential. Training relating to the Federal physical inventory requirements will be provided. A physical inventory will be completed in the 2024-2025 fiscal year. Implementation date: June 30, 2025

View Audit 343636

Finding 524394 (2021-003)

Material Weakness 2021

Quileute Tribal School

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limit...

Persons responsible for corrective action: Bob Harmon, Superintendent Corrective Action: For a significant portion of the 2021 fiscal year the Quileute Tribe implemented an emergency order as a result of the COVID-19 pandemic. The School was subject to this emergency order and operations were limited to essential staff and activities. Due to the limited staff not all documentation and certifications were obtained. Further, prior to the emergency order key positions in the finance and administration departments were vacant. Currently all finance and administration departments are staffed. The School has implemented electronic procurement and timekeeping systems. These systems provide clarity in the approval process of procurement and timekeeping transactions. The transition from paper to digital formats provides enhanced internal controls to ensure that transactions are documented and approved. Training relating to the Federal and School procurement and timekeeping requirements will be provided. Implementation date: June 30, 2025

View Audit 343636

Finding 522672 (2021-017)

Material Weakness 2021

Ottawa County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

The county will work to design and implement a system of internal controls to ensure compliance with all applicable grant requirements.

View Audit 341985

Corrective Action Plans

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