Corrective Action Plans

Finding 37091 (2022-023)

Significant Deficiency 2022

DC

Questioned Costs Subrecipient Monitoring Reporting § 200.303

HSEMA concurs with the substance of the finding. The FFATA report for this grant is currently incomplete. HSEMA has procedures in place to file FFATA reports and does so for the other grants it manages. The Public Assistance grant is still missing some subrecipient information required to file th...

HSEMA concurs with the substance of the finding. The FFATA report for this grant is currently incomplete. HSEMA has procedures in place to file FFATA reports and does so for the other grants it manages. The Public Assistance grant is still missing some subrecipient information required to file the FFATA report in FSRS. Since the fiscal year 2021 audit was completed, we have been collecting the new Universal Entity Identifier (UEI) information for the Public Assistance grant subrecipients to be able to enter their subaward information into the FSRS system. Some subrecipient UEI profile information in SAM.gov is incomplete or generates an error in the FSRS system preventing the filing of the FFATA report. HSEMA is working with those subrecipients to get them to update their SAM.gov UEI profiles. See Corrective Action Plan for chart/table

View Audit 31369

Finding 37090 (2022-001)

Significant Deficiency 2022

Tri-Vision Housing Corporation, Inc. 054-11089

SC

HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $269 from the operating account to bring the reserve for r...

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $269 from the operating account to bring the reserve for replacements account current and communicate with the lender to ensure deposit increases are being made. Action(s) taken or planned on the finding: Management agrees with the recommendation.

View Audit 31067 Questioned Costs: $1

Finding 37076 (2022-002)

Significant Deficiency 2022

Full Circle Communities, INC

IL

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Name of auditee: Full Circle Communities, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Ann McComb Position: CFO Telephone number: 312-530-9600Finding #2022-002 Comments on the Finding and Each Recommendation: D...

Name of auditee: Full Circle Communities, Inc. Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Ann McComb Position: CFO Telephone number: 312-530-9600Finding #2022-002 Comments on the Finding and Each Recommendation: During the year ended December 31, 2022, monthly deposits to the reserve for replacement account have not been made for Liberty Lake. Management should inquire with HUD to determine the amount of monthly funding required and transfer funds from the operating account to the reserve for replacements account to fully fund the reserve. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and will work with HUD to determine the funding required for the reserve for replacements.

View Audit 33760

Finding 37065 (2022-002)

Material Weakness 2022

West Central School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-002 Contact Person Responsible for Corrective Action: Shannon Fritz, Corporation Treasurer Cathy Rowe, Superintendent Contact Phone Number: 219-567-9161 Views of Responsible Official: We concur with the audit findings. We have initiated corrective action as referenced below and will str...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Shannon Fritz, Corporation Treasurer Cathy Rowe, Superintendent Contact Phone Number: 219-567-9161 Views of Responsible Official: We concur with the audit findings. We have initiated corrective action as referenced below and will strive to ensure a proper system of internal controls. Description of Corrective Action Plan: The treasurer and superintendent will both review and sign all federal financial reports prior to submission. Anticipated Completion Date: January 1, 2023 Cathy Rowe, Superintendent Shannon Fritz, Corporation Treasurer Date: 2-27-23 Date: 2-27-23

View Audit 35253

Finding 37043 (2022-001)

Significant Deficiency 2022

University of Redlands

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audite...

CORRECTIVE ACTION PLAN Audit Finding 2022-001 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Data Transmission Errors - University of Redlands data submitted to its third-party provider, the National Student Clearinghouse, will be audited via reports generated from directly from the NSLDS. The University Registrar will request access to the respective federal sites in order to run said reports. Delayed Degree Conferral - The Academic Catalog currently lists 4 conferral or graduation dates: Commencement, May 31, August 31, and December 31. This language will be changed to confer degrees the date of the last semester enrolled. - Degrees awarded outside of the typical reporting cycle will be reported manually through the National Student Clearinghouse and not held until the next degree reporting cycle. Contact Person Responsible for Corrective Action: Eric Maczka, University Registrar; eric_maczka@redlands.edu, 909-748-8333 Anticipated Completion Date: December 31, 2022

View Audit 28031

Finding 37020 (2022-004)

Significant Deficiency 2022

Women's Center, Inc.

ID

Questioned Costs Subrecipient Monitoring Cash Management § 200.329

Finding 2022-004 Condition Based on the controls in place as described by staff of the organization, there were multiple instances of invoices and timesheets that did not contain evidence of approvals. Corrective Action Plan We understand the auditor?s comments and the following action will be taken...

Finding 2022-004 Condition Based on the controls in place as described by staff of the organization, there were multiple instances of invoices and timesheets that did not contain evidence of approvals. Corrective Action Plan We understand the auditor?s comments and the following action will be taken to resolve the situation. We will further develop policies and procedures, in addition to following those already in existence, for reviews and approvals. This process will be implemented and adhered to immediately.

View Audit 30560

Finding 37019 (2022-001)

None 2022

Town of Hanson

MA

Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Town of Hanson respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkw...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The Town of Hanson respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The following finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF TREASURY Passed through Plymouth County Coronavirus Relief Fund Coronavirus Relief Fund Federal Assistance Listing No. 21.019 2022-001: Subrecipient Monitoring Compliance Requirement: Subrecipient Monitoring Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Management is responsible for establishing and maintaining effective subrecipient agreements with all entities that receive funding from the Town of Hanson, Massachusetts (Town) through this program. Condition: The Town did not have an appropriate subrecipient agreement on file. Context: Grant requirements indicate that the Town is required to have formal subrecipient agreements with all entities that receive subawards from the Town through this program. Effect: The Town is not in compliance with subrecipient compliance requirements that require the Town to have formal subrecipient agreements with all entities that receive subawards from the Town through this program. Cause: Noncompliance with the subrecipient compliance requirements. The Town is required to have formal subrecipient agreements with all entities that receive subawards from the Town through this program. Recommendation: Management should obtain the appropriate subrecipient agreements from each subrecipient. Views of Responsible Officials and Planned Corrective Actions: The Town does not anticipate any additional subrecipient relationships, however if any subrecipient relationships are entered into, subrecipient agreements will be obtained. If the Oversight Agency has questions regarding this plan, please call Eric Kinsherf at 781-293-5070. Sincerely yours, Eric Kinsherf Interim Town Accountant Town of Hanson

View Audit 37356

Finding 37011 (2022-001)

Material Weakness 2022

Barnesville Exempted Village School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Number: 2022-001 Planned Corrective Action: The district will improve internal controls to make sure clauses concerning prevailing wage rates are within construction projects and that contractors must submit copies of payroll and certify that prevailing wages were paid. Anticipated Complet...

Finding Number: 2022-001 Planned Corrective Action: The district will improve internal controls to make sure clauses concerning prevailing wage rates are within construction projects and that contractors must submit copies of payroll and certify that prevailing wages were paid. Anticipated Completion Date: 6/1/2023 Responsible Contact Person: Adam Quirk, Treasurer

View Audit 30365

Finding 37000 (2022-001)

None 2022

Roscommon Area Public Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation. A spend down plan is in process to help alleviate the excess fund balance down ...

Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation. A spend down plan is in process to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-2023 fiscal year. The persons responsible for the corrective action are Valarie Larange, the food service director and Karen Emond, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.

View Audit 35558

Finding 36980 (2022-003)

None 2022

Queens University of Charlotte

NC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Admission data for one student was misclassified as an entering freshman when student was a transfer student. We have identified the source of the issue and taken the appropriate steps to correct on both the Admissions and Financial Aid sides going forward.

View Audit 25157

Finding 36913 (2022-001)

Material Weakness 2022

Better Health Together

WA

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Action taken in response to finding: BHT will implement CliftonLarsenAllen LLP?s recommendation to adopt additional policies and procedures to perform subrecipient monitoring. Additionally, In June 2022, BHT retained a CliftonLarsenAllen LLP consultant to perform a grant compliance assessment and pr...

Action taken in response to finding: BHT will implement CliftonLarsenAllen LLP?s recommendation to adopt additional policies and procedures to perform subrecipient monitoring. Additionally, In June 2022, BHT retained a CliftonLarsenAllen LLP consultant to perform a grant compliance assessment and provide recommendations for policies and procedures. BHT prepared policies and procedures related to contract management. The new policies and procedure(s) were presented to the BHT Finance Committee and approved by the BHT Board of Directors in December 2022. BHT started the implementation of the policies and procedures in 2023.

View Audit 36008

Finding 36900 (2022-002)

Significant Deficiency 2022

New Mexico Mortgage Finance Authority

NM

Subrecipient Monitoring § 200.332 § 200.521

Recommendation: We recommend the Authority design controls to ensure subrecipients are responding to and addressing questions and findings within its monitoring reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Views of responsible officials an...

Recommendation: We recommend the Authority design controls to ensure subrecipients are responding to and addressing questions and findings within its monitoring reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Views of responsible officials and planned corrective actions: MF A uses the Tracker database to track monitoring deadlines electronically. The Tracker automatically sends reminders to all staff in the department every two weeks to follow up with pending and outstanding monitoring issues. However, some staff were not using the Tracker as intended. The Director will enforce and monitor the use of the Tracker and ensure staff follow up on the monitorings by the required deadlines. Name of the person responsible for corrective action: Chief Housing Officer Planned completion date for corrective action plan: November 30, 2022

View Audit 28311

Finding 36898 (2022-001)

Significant Deficiency 2022

New Mexico Mortgage Finance Authority

NM

Subrecipient Monitoring § 200.332 § 200.521

Recommendation: We recommend the Authority design controls to ensure subrecipients are responding to and addressing questions and findings within its monitoring reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Views of responsible officials an...

Recommendation: We recommend the Authority design controls to ensure subrecipients are responding to and addressing questions and findings within its monitoring reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Views of responsible officials and planned corrective actions: MF A uses the Tracker database to track monitoring deadlines electronically. The Tracker automatically sends reminders to all staff in the department every two weeks to follow up with pending and outstanding monitoring issues. However, some staff were not using the Tracker as intended. The Director will enforce and monitor the use of the Tracker and ensure staff follow up on the monitorings by the required deadlines. Name of the person responsible for corrective action: Chief Housing Officer Planned completion date for corrective action plan: November 30, 2022

View Audit 28311

Finding 36897 (2022-002)

Significant Deficiency 2022

City of South Salt Lake

UT

Reporting Subrecipient Monitoring Period of Performance

Responsible Official?s Response: Management will file the initial project and expenditure report by December 31, 2022 and will submit all required subsequent reports by their applicable due dates.

View Audit 27813

Finding 36828 (2022-004)

Material Weakness 2022

New Jersey City University

NJ

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement...

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement. Any Pell Award that is disbursed but rejected or denied on COD will be cancelled off student accounts while the Financial Aid Office resolves the reason why a Pell Grant disbursement was rejected or denied. Some situations cannot be resolved within the 15-day window. It is therefore prudent for the University to remove the Pell disbursement and resolve the issue before re-disbursing the award. The new Policy will also include a pre-disbursement authorization process to confirm that the disbursement once requested will be accepted on COD, therefore reducing the risk of the University disbursing a Pell Award that will be rejected on COD. The University has also contracted with a PeopleSoft consultant to address the manual processes and develop a more automated business process.

View Audit 35370

Finding 36826 (2022-001)

Significant Deficiency 2022

Kingsbridge Heights Community Center, Inc.

NY

Questioned Costs Subrecipient Monitoring Cash Management § 200.303

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensu...

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensure timely and accurate submission of all required reports. The vouchers are prepared by a staff accountant based on books and records of KHCC. The senior manager will review the vouchers for completeness and accuracy before submission. Further, budget vs actual analysis will be reviewed on a monthly basis by the Program Director or Chief Program Officer, and the Chief Executive Officer.

View Audit 32322

Finding 36823 (2022-001)

Material Weakness 2022

Shiloh Neighborhood Development Corporation

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

Contact Person: Leslie Sutera, Business Manager/Clerk Expected Completion Date of Corrective Action Plan: This corrective action plan will be completed by the end fiscal year, June 30, 2023 CORRECTIVE ACTION PLAN FINDING 2022-001: Prevailing Wage Rate Internal Control and Compliance Response: I...

Contact Person: Leslie Sutera, Business Manager/Clerk Expected Completion Date of Corrective Action Plan: This corrective action plan will be completed by the end fiscal year, June 30, 2023 CORRECTIVE ACTION PLAN FINDING 2022-001: Prevailing Wage Rate Internal Control and Compliance Response: Include a clause requiring prevailing wage and weekly certified payrolls in any federal funded construction contract. Request weekly certified payrolls to correspond with invoices at the time they are received. STATUS OF PRIOR AUDIT FINDINGS FINDING 2021-001: Unrecorded Accounts Payable Response: Implemented

View Audit 32320

Finding 36817 (2022-001)

Material Weakness 2022

Herron High School, Inc.

IN

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-001 Risk Assessment Process Related to Compliance Requirements (Repeat Finding 2021-001) Material Weakness Recommendation: The Auditor recommended additional resources be allocated to federal award compli...

Charter Schools ? AL #84.282 Education Stabilization Fund ? AL #84.425C, 84.425D & 84.425U 2022-001 Risk Assessment Process Related to Compliance Requirements (Repeat Finding 2021-001) Material Weakness Recommendation: The Auditor recommended additional resources be allocated to federal award compliance to review federal award provisions and requirements, evaluate risks of noncompliance, and respond to such risks through internal controls. The process should include methods to identify and communicate changes to federal award requirements to all key individuals within the Organization and to verify internal controls are implemented correctly and are operating effectively. Planned Corrective Action: As the organization has grown, compliance of federal programs has become decentralized. We agree that additional resources need to be added to ensure compliance with all state and federal awards. The Organization is adding additional capacity to the Business Office to centralize the compliance and reporting responsibilities. The Organization has recently had the opportunity to redesign the job description of the Controller. To allow the Controller more capacity for compliance and reporting responsibilities, an accounts payable position will be added by the end of Fiscal Year 2023. The Controller will attend appropriate trainings to ensure a full understanding of all requirements. This should be fully implemented by mid-2023.

View Audit 35401

Finding 36812 (2022-002)

Significant Deficiency 2022

National Trust for Historic Preservation in the United States

DC

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.430

2022-002 INTERNAL CONTROL OVER COMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COST/COST PRINCIPLES ? PAYROLL ACTIVITIES The National Trust has implemented new procedures in fiscal year 2023 requiring supervisors to review and approve time charged to federal awards through the ADP timekee...

2022-002 INTERNAL CONTROL OVER COMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COST/COST PRINCIPLES ? PAYROLL ACTIVITIES The National Trust has implemented new procedures in fiscal year 2023 requiring supervisors to review and approve time charged to federal awards through the ADP timekeeping system in addition to the reviews performed by finance staff as part of ongoing monitoring of federal awards, including approval of time incurred during the fiscal year prior to implementation of new procedures. Individual(s) Responsible for Corrective Action Plan: Laura Bracis Chief Financial Officer 202-588-6153 Anticipated Completion Date: June 30 , 2023

View Audit 32413

Finding 36811 (2022-004)

Material Weakness 2022

National Trust for Historic Preservation in the United States

DC

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.318 § 200.319 § 200.320

2022-004 INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE WITH PROCUREMENT, SUSPENSION AND DEBARMENT The National Trust has a Procurement SOP that is fully responsive to CFR ?200.318, and the sampled expense complied with that policy when procured in April 2022. Federal funds were awarded in July 202...

2022-004 INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE WITH PROCUREMENT, SUSPENSION AND DEBARMENT The National Trust has a Procurement SOP that is fully responsive to CFR ?200.318, and the sampled expense complied with that policy when procured in April 2022. Federal funds were awarded in July 2022 permitting reimbursement of costs incurred as early as March 2021. At the direction of pass-through entity Westchester County, these one-time coronavirus relief funds were applied to reimburse the National Trust for expenses selected by that entity even though the vendors were contracted prior to the award of relief funds. To remedy any gaps in our process, the National Trust will modify the Procurement SOP to clarify that multiple contracts with a single vendor must be treated as a single contract for purposes of the small purchase threshold and will ensure that all expenses are subject to the more stringent requirements under CFR ?200.318. Additionally, the National Trust will modify the procurement procedures to ensure that suspension and debarment screening occurs prior to entering contracts. Individual(s) Responsible for Corrective Action Plan: Thompson Mayes Chief Legal Officer and General Counsel 202-588-6182 Anticipated Completion Date: June 30, 2023

View Audit 32413

Finding 36810 (2022-003)

Significant Deficiency 2022

National Trust for Historic Preservation in the United States

DC

Subrecipient Monitoring

2022-003 INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE WITH SUBRECIPIENT MONITORING In June 2022, the National Trust hired a Grants & Compliance Specialist to develop and implement formal, written subrecipient monitoring policies and procedures for National Main Street Center (NMSC), the entity re...

2022-003 INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE WITH SUBRECIPIENT MONITORING In June 2022, the National Trust hired a Grants & Compliance Specialist to develop and implement formal, written subrecipient monitoring policies and procedures for National Main Street Center (NMSC), the entity responsible for this federal program. All National Trust and NMSC pass-through programs in effect during fiscal year 2023 are subject to these procedures to ensure compliance. Individual(s) Responsible for Corrective Action Plan: John Chomiak Chief Financial & Administration Officer, NMSC 202-372-5617 Anticipated Completion Date: June 30, 2023

View Audit 32413

Finding 36770 (2022-002)

Significant Deficiency 2022

Community Action Pioneer Valley, Inc. and Subsidiaries

MA

Questioned Costs Subrecipient Monitoring § 200.331

Recommendation: The Organization should strengthen and organize the policies and procedures for administering the CoC program and work with the Department of Housing and Urban Development to draft a Subrecipient Manual that includes all regulatory requirements and citations. View of Responsible Offi...

Recommendation: The Organization should strengthen and organize the policies and procedures for administering the CoC program and work with the Department of Housing and Urban Development to draft a Subrecipient Manual that includes all regulatory requirements and citations. View of Responsible Officials: Responsible officials agree with the recommendation and will organize all policies and procedures and work with the Department of Housing and Urban Development to draft a Subrecipient Manual.

View Audit 30708

Finding 36769 (2022-001)

Significant Deficiency 2022

Community Action Pioneer Valley, Inc. and Subsidiaries

MA

Allowable Costs / Cost Principles Subrecipient Monitoring

Recommendation: The Organization should consistently allocate the indirect cost rate to all CoC grants. View of Responsible Officials: Responsible officials agree with the recommendation and will implement controls to allocate the indirect cost rate consistently.

View Audit 30708

Finding 36759 (2022-003)

Significant Deficiency 2022

Portland Va Research Foundation

OR

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Allowable Costs Recommendation: We recommend that the organization implement procedures to ensure that indirect costs are charged in accordance with its approved indirect cost rate proposal. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action tak...

Allowable Costs Recommendation: We recommend that the organization implement procedures to ensure that indirect costs are charged in accordance with its approved indirect cost rate proposal. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action taken in response to finding: Once the issue was identified as a result of the audit, PVARF staff worked diligently to return the excess funds to the funding source, as well as determining an effective resolution to ensure there is no reoccurrence of inappropriate billing of the foundation?s indirect cost rate. Action Plan: In addition to implementing a project management platform that accurately identify the correct indirect cost rate to be charged, PVARF is also working to ensure cross training is occurring between administrative positions, improving information sharing, and standardizing training. Name(s) of the contact people responsible for correction action: J. Rowland, H. Tyre, S. Dolan Plan completion date for corrective action plan: July 31, 2023

View Audit 35130 Questioned Costs: $1

Finding 36758 (2022-002)

Significant Deficiency 2022

Portland Va Research Foundation

OR

Allowable Costs / Cost Principles Cash Management Questioned Costs

Memorandum of Understanding Billing Recommendation: We recommend that the organization implement procedures to ensure that reimbursement requests are based on actual invoices. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response...

Memorandum of Understanding Billing Recommendation: We recommend that the organization implement procedures to ensure that reimbursement requests are based on actual invoices. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Once this deficiency was identified, PVARF immediately contacted VA Portland Health Care System to determine if invoicing would the forthcoming. When it was made clear that there was no forthcoming invoicing, the sponsor was contacted to determine refund steps. Ultimately, the funds were returned to the agency that was inappropriately billed. Action Plan: In addition to ensuring effective communication between the stakeholders, PVARF implemented standard follow-up protocols to make certain VAPORHCS is invoicing PVARF timely, PVARF is in the process of implementing a project management platform that will effectively and efficiently manage major milestones such as invoicing for grants, contracts, and clinical trials. It was also made clear to PVARF administrative staff that there will be no billing ahead of receipt of invoices on any agreements, and that doing so is a breach of the executed contract. Name(s) of the contact people responsible for correction action: Admin Staff Team Plan completion date for corrective action plan: July 31, 2023

View Audit 35130 Questioned Costs: $1

Corrective Action Plans

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