Corrective Action Plans

Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendo...

Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendor contract request and request the certified payrolls from the contractors or subcontractors The implementation of this recommendation will be monitored by Matthew Cavallaro, Business Manager.

View Audit 5029

Finding 3083 (2022-005)

Material Weakness 2022

City of West Haven, Ct

CT

Allowable Costs / Cost Principles Subrecipient Monitoring

Compliance Finding Funds were embezzled from the City using fictitious vendors established by the City employees who were managing the Coronavirus Relief Fund (CRF) program. The invoices for the fictitious vendors were charged to a line item designated for the CRF program. The grant reporting to th...

Compliance Finding Funds were embezzled from the City using fictitious vendors established by the City employees who were managing the Coronavirus Relief Fund (CRF) program. The invoices for the fictitious vendors were charged to a line item designated for the CRF program. The grant reporting to the State for the CRF program was performed by the Finance Director and not by the Grant Coordinator Department. The original reporting of the specific disbursements for the program included the invoices for the fictitious vendors. The reporting was subsequently revised to remove the fraudulent invoices. Beginning in Fiscal 2023, several policies and procedures were implemented over Grants and all other spending to reduce the risk of embezzlement. These policies include the Vendor Approval process including segregation of duties, the Debarment Check process (federal grant specific), and Finance Director and Treasurer invoice review prior to check printing. All elements were fully implemented in Fiscal 2024.

View Audit 5029

Finding 3031 (2022-002)

None 2022

City of Fall River

MA

Subrecipient Monitoring Reporting Program Income § 200.328

Condition: As of the June 30, 2022 reporting date, the City’s Project and Expenditure Reports overstated expenditures by $274,713 and overstated obligations by $14,045,059. Corrective Action Planned: ARPA Director reviews all expenditures for the quarter with City Auditor to reconcile cumulative ...

Condition: As of the June 30, 2022 reporting date, the City’s Project and Expenditure Reports overstated expenditures by $274,713 and overstated obligations by $14,045,059. Corrective Action Planned: ARPA Director reviews all expenditures for the quarter with City Auditor to reconcile cumulative expenditures and obligations for entry into portal. Anticipated Completion Date: October 31, 2023 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor

View Audit 4974

Finding 3030 (2022-001)

None 2022

City of Fall River

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Condition: During the testing of grant transactions, it was determined that an invoice for security equipment was not part of an approved project. Corrective Action Planned: The City is reimbursing the ARPA grant for the $45,000 through the general fund in FY24. Procedures for ARPA purchasing: A...

Condition: During the testing of grant transactions, it was determined that an invoice for security equipment was not part of an approved project. Corrective Action Planned: The City is reimbursing the ARPA grant for the $45,000 through the general fund in FY24. Procedures for ARPA purchasing: ARPA Director reviews all invoices for ARPA spending, reconciles the contracts and submits to Law Clerk to input for processing. ARPA Director reviews all vendors requested for state and federal procurement compliance. Anticipated Completion Date: Fiscal year 2024 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor

View Audit 4974 Questioned Costs: $1

Finding 3022 (2022-002)

Significant Deficiency 2022

Monroe County Board of Education

GA

Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

FA 2022-002 Strengthen Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass...

FA 2022-002 Strengthen Controls over Procurement and Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: $474 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's procurement procedures were followed. Corrective Action Plans: The School District has returned to following its approved procurement procedures. Estimated Completion Date: July 1, 2023 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 4890 Questioned Costs: $1

Finding 3019 (2022-001)

Significant Deficiency 2022

Monroe County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assis...

FA 2022-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1199; 225GA324N1199 Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plans: The School District has returned to collection Free and Reduce applications and recording the student meals accordingly. Estimated Completion Date: July 1, 2022 Contact Person: Chris Johnson, CGFM, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 4890

Finding 3010 (2022-032)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the subm...

Findinq No.:2022-032 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Currently in Fiscal Year 2023, DPHSS and DOA have reviewed the CMS 64 reports prior to the submission to the grantor.

View Audit 4883

Finding 3009 (2022-031)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.: 2022-031 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard, DPHSS will develop an SOP and checklist to ensure that all applicants submi...

Findinq No.: 2022-031 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard, DPHSS will develop an SOP and checklist to ensure that all applicants submit the proper documentation within a certain number of days.

View Audit 4883 Questioned Costs: $1

Finding 3002 (2022-030)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Reporting

Findinq No.: 2022-030 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. CW is compliant with reporting requirements, however, unable to provide copies of report as...

Findinq No.: 2022-030 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. CW is compliant with reporting requirements, however, unable to provide copies of report as requested due to lack of access. Requests have been made to the federal counterparts to obtain copies and will be provided. Moving forward agencies will also submit a copy to the Division of Accounts.

View Audit 4883

Finding 3001 (2022-029)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-029 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The grant eligibility criteria in question are the CAPS21 Grant. All grantees demonstrated...

Findinq No.:2022-029 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The grant eligibility criteria in question are the CAPS21 Grant. All grantees demonstrated compliance with the eligibility criteria in the attached GY21 GU APRA Stabilization Notice of Award Supplemental Terms and Conditions on page 6 item 2 that was provided to EY.

View Audit 4883 Questioned Costs: $1

Finding 3000 (2022-028)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Findinq No.:2022-028 Allowable Costs/Cost Principles Responding Agency Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The agency provided how the calculations were established by each prior...

Findinq No.:2022-028 Allowable Costs/Cost Principles Responding Agency Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency disagrees with the findings. The agency provided how the calculations were established by each priority to determine the amount that is allowed not to exceed $400k.

View Audit 4883 Questioned Costs: $1

Finding 2999 (2022-027)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findins No.:2022-027 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and evaluation to ensure that the minimum requireme...

Findins No.:2022-027 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving forward, DPHSS will develop an SOP and evaluation to ensure that the minimum requirements are met for references for family foster homes, and that they can be easily identified.

View Audit 4883 Questioned Costs: $1

Finding 2997 (2022-026)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior...

Findinq No.:2022-026 Eligibility Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings. Moving fonrvard they will develop SOP to make sure all proper documentation is in place prior to the approval of cases.

View Audit 4883 Questioned Costs: $1

Finding 2992 (2022-024)

Material Weakness 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring

Findinq No;2022-024 Subrecipient Monitoring Responding Agency; Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) GETC will contact OPA and EY to start their Uniform Guidance Single Audit.

View Audit 4883 Questioned Costs: $1

Finding 2991 (2022-023)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring § 200.331

Findinq No.:2022-023 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) As for Fiscal Year 2022, payments to beneficiaries under the GEDA program were made directly by DOA. GEDA was not in receipt of any funds and by t...

Findinq No.:2022-023 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) As for Fiscal Year 2022, payments to beneficiaries under the GEDA program were made directly by DOA. GEDA was not in receipt of any funds and by that plain language cannot be considered a subrecipient. DOA determined in accordance with 2CFR 200.331 that GEDA was not a Subrecipient: Auditors may, but have not to date, requested access to GEDA and DOA records for verification eligibility. CFRS200.331 reads.' "(c) Use of judgment in making a determination. ln determining whether an agreement between a pass-through entity and another non-federal entity casts the latter as a subrecipient or a contractor, the substance of the relations is more important than the form of the agreement. All the characteristics listed above may not be present in all cases, and the pass-through entiflr must use judgement in classifying each agreement as a subaward or a procurement contract."

View Audit 4883

Finding 2989 (2022-021)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distanc...

Findinq No.: 2022-021 Activities Allowed and Unallowed Responding Agency:Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) To maintain effective isolation of infected person(s), these two facilities are the only facilities that could offer the required distance needed. lt was not practical to only reserve a portion of the facility as it is unknown as to how many passengers would be arriving. Therefore, a reservation of portions of the hotel was needed for the uncertainty and to maintain separation from personnel not designated for direct quarantine duties. This was done to maintain an effective distance to avoid the spread of the virus, in turn, this action helped reduce the number of fatalities from over 3,000 to about 470.

View Audit 4883 Questioned Costs: $1

Finding 2988 (2022-020)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring Reporting

Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in ...

Findins No.: 2022-020 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel : Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reportingfor adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.

View Audit 4883

Finding 2985 (2022-017)

Material Weakness 2022

Government of Guam

GU

Subrecipient Monitoring Reporting

Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in qu...

Findins No.:2022-017 Reporting Responding Agency:Department of Administration (DOA) Responsible personnel: Edward M. Birn, Director (DOA) The timing of required reporting by the US Treasury may not align with reported AS400 expenditures after reporting has been posted. There is no provision in quarterly ERA reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section.

View Audit 4883

Finding 2984 (2022-016)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Eligibility Subrecipient Monitoring

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost thre...

Findinq No.: 2022-016 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency does not agree with the questioned cost. The file in question does not match any amounts in said file. Additionally, ERA did not have a cost threshold in the cycle by the case number. The claimant's income was below the 30% threshold as per their documents submitted and therefore qualified for the program. Furthermore, any review and approval will have the program manager's signature as required by ERA's SOP.

View Audit 4883 Questioned Costs: $1

Finding 2982 (2022-014)

Significant Deficiency 2022

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Findinq No.:2022-014 Eligibility Responding Agency: Department of Labor (DOL) Responsible Personnel: David Dell'lsola, Director (DOL) The agency agrees with the findings. The agency is currently working with both claimants to resolve the matter.

View Audit 4883 Questioned Costs: $1

Finding 2977 (2022-012)

Significant Deficiency 2022

Government of Guam

GU

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Findinq No.:2022-012 Period of Performance Responding Agency: Department of Public Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The extension was granted by the Department of lnterior.

View Audit 4883

Finding 2969 (2022-009)

Significant Deficiency 2022

Government of Guam

GU

Reporting Subrecipient Monitoring

Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been grant...

Findins No.: 2022-009 Reporting Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Arthur San Augustin, Director (DPHSS) The agency agrees with the findings and recommendations. The Bureau of Economic Security, Division of Public Welfare has been granted access to FNS -292 to ensure reports are submitted on time.

View Audit 4883

Finding 2658 (2022-002)

Significant Deficiency 2022

Ruby's Place

CA

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

The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automa...

The Organization will implement a corrective action plan to make sure there are proper internal controls with regards to expenditures. The policy will be updated with guidelines for the approval process. Program managers will be responsible for managing and approving expenditure for programs. Automated bill pay systems like Bill.com have been implemented for documenting the approvals of expenditures. Expected completion and implementation of the purchasing policy: December 2023.

View Audit 4480

Corrective Action Plans

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