Corrective Action Plans

Finding 513242 (2021-008)

Significant Deficiency 2021

Republic of Palau

PW

Reporting Subrecipient Monitoring

2021-008 MHHS management concurs with reservations and working to resolve this finding On-going Sherilynn Madraisau Director Bureau of Public Health & Human Services Contact: 680-488-2552 Email: Sherilynn.madraisau@palauhealth.org

View Audit 331185

Finding 513240 (2021-006)

Significant Deficiency 2021

Republic of Palau

PW

Special Tests & Provisions Subrecipient Monitoring

2021-006 Program concurs and working with MOF management to correct the finding On-going Glendalynn Ngirmeriil Executive Director Palau WIOA Office Contact: 680-488-2513 Email: gngirmeriil.wioa@gmail.com

View Audit 331185

Finding 513239 (2021-005)

Material Weakness 2021

Republic of Palau

PW

Subrecipient Monitoring Reporting

2021-005 Program concurs and working with MOF management to correct the finding On-going Glendalynn Ngirmeriil Executive Director Palau WIOA Office Contact: 680-488-2513 Email: gngirmeriil.wioa@gmail.com

View Audit 331185

Finding 513238 (2021-004)

Significant Deficiency 2021

Republic of Palau

PW

Questioned Costs Subrecipient Monitoring Eligibility

2021-004 Program concurs and working with MOF management to correct the finding On-going Glendalynn Ngirmeriil Executive Director Palau WIOA Office Contact: 680-488-2513 Email: gngirmeriil.wioa@gmail.com

View Audit 331185 Questioned Costs: $1

Finding 513237 (2021-003)

Material Weakness 2021

Republic of Palau

PW

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

2021-003 Program concurs and working with MOF management to correct the finding On-going Glendalynn Ngirmeriil Executive Director Palau WIOA Office Contact: 680-488-2513 Email: gngirmeriil.wioa@gmail.com

View Audit 331185 Questioned Costs: $1

Finding 512107 (2021-002)

Material Weakness 2021

Urban Strategies, Inc.

MO

Subrecipient Monitoring Eligibility Material Weakness

Finding: 2021-002 Personnel Responsible for Corrective Action: Rachel Webb, Controller at Urban Strategies, Inc. Anticipated Completion Date: June 30, 2023 Corrective Action Plan: Urban Strategies, Inc. acknowledges the lack of record retention after an employee left the organization. After a thorou...

Finding: 2021-002 Personnel Responsible for Corrective Action: Rachel Webb, Controller at Urban Strategies, Inc. Anticipated Completion Date: June 30, 2023 Corrective Action Plan: Urban Strategies, Inc. acknowledges the lack of record retention after an employee left the organization. After a thorough review of allowable costs, all were deemed materially correct. Urban Strategies, Inc. communicated to the departments involved the necessary improvements to the internal controls that were agreed upon in order to prevent the deficiencies from occurring in the future. Urban Strategies, Inc. is refining procedures to ensure all reviews and communications are performed, reviewed and documented timely and accurately, as well as ensuring all review documentation is properly retained.

View Audit 329833

Finding 512105 (2021-001)

Material Weakness 2021

Urban Strategies, Inc.

MO

Subrecipient Monitoring Eligibility Material Weakness

Finding: 2021-001 Personnel Responsible for Corrective Action: Rachel Webb, Controller at Urban Strategies, Inc. Anticipated Completion Date: June 30, 2023 Corrective Action Plan: Urban Strategies, Inc. acknowledges the lack of record retention after an employee left the organization. After a thoro...

Finding: 2021-001 Personnel Responsible for Corrective Action: Rachel Webb, Controller at Urban Strategies, Inc. Anticipated Completion Date: June 30, 2023 Corrective Action Plan: Urban Strategies, Inc. acknowledges the lack of record retention after an employee left the organization. After a thorough review of allowable costs, all were deemed materially correct. Urban Strategies, Inc. communicated to the departments involved the necessary improvements to the internal controls that were agreed upon in order to prevent the deficiencies from occurring in the future. Urban Strategies, Inc. is refining procedures to ensure all reviews and communications are performed, reviewed and documented timely and accurately, as well as ensuring all review documentation is properly retained.

View Audit 329833

Finding 505136 (2021-005)

Significant Deficiency 2021

Puerto Rico Public Private Partnerships Authority

PR

Subrecipient Monitoring

The Automatization project will not allow RFR’s to be submitted by subrecipients and disbursements to be made by COR3 without a subaward agreement in place.

View Audit 327806

Finding 503666 (2021-001)

Significant Deficiency 2021

Public Defender Association

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Significant deficiency in internal control over compliance for allowable costs related to adequate documentation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: • This is primarily related to the absence of receipts for expen...

Significant deficiency in internal control over compliance for allowable costs related to adequate documentation. Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: • This is primarily related to the absence of receipts for expense items under $75. There are three items contributing to this finding: 1) Receipts that were not able to be located related to employees who had left the organization and did not provide receipts prior to departure - $96.12 of sample list. 2) Receipts that were simply not able to be found - $18.86 from sample list. 3) In general, PDA relies on our credit card platform for the repository of credit card receipts. The forum used during 2021 was “Elan”. Elan only retains receipts up to a maximum of 12 months from the date of spending. Due to the timing of the audit, in most cases 7-12 months had passed when the receipts were requested, and we were not able to extract from that system and therefore relied on employees’ records (see #1-2 above). • PDA’s policy is to retain and upload receipts for all spending, no minimum. • In May of 2022, PDA moved to a new credit card platform (“Center”), which retains receipts into perpetuity. Anticipated completion date: Quarter 1, 2024 Name(s) of the contact person(s) responsible for corrective action: Co-Executive Directors, Finance team

View Audit 325873

Finding 503647 (2021-001)

Significant Deficiency 2021

Hughes Village Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC wi...

Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/5/2024

View Audit 325852

Finding 503019 (2021-002)

Significant Deficiency 2021

Town of Twisp

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

Finding ref number: 2021-002 Finding caption: The Town did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of Town contact person: Randy Kilmer, Clerk Treasurer PO Box 278 Twisp, WA 98856 (509) 997-4081 Corrective acti...

Finding ref number: 2021-002 Finding caption: The Town did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of Town contact person: Randy Kilmer, Clerk Treasurer PO Box 278 Twisp, WA 98856 (509) 997-4081 Corrective action the auditee plans to take in response to the finding: The Town of Twisp agrees with the findings as presented and has committed to adopting policy as recommended by the State Auditor’s office in accordance with the BARS manual, implementing internal controls for federal expenditures and annual reporting. As this audit occurred in the 2023/24 fiscal year, it will not be possible to have these changes in place in at the time of this audit. Anticipated date to complete the corrective action: No later than 12/31/24

View Audit 324964

Finding 502498 (2021-010)

Material Weakness 2021

College of the Marshall Islands

MH

Subrecipient Monitoring Reporting

Reporting: The College partially agrees with the finding. The College submitted the Budget Portfolio for the initial request as agreed with MOF that it covers the purpose of the required SG1 report. The College has taken the steps and will continue to implement its corrective action plans to ensur...

Reporting: The College partially agrees with the finding. The College submitted the Budget Portfolio for the initial request as agreed with MOF that it covers the purpose of the required SG1 report. The College has taken the steps and will continue to implement its corrective action plans to ensure proper internal controls are in place to avoid repetition. With the approved Grant Award Manual, The College will continue to strengthen its monitoring, reporting and reconciling of expenditures for grant funded awards. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Director

View Audit 324487

Finding 502496 (2021-008)

Significant Deficiency 2021

College of the Marshall Islands

MH

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Period of Performance: The College partially agrees with the finding. During the audit fieldwork, the College was not able to provide the supporting documents to substantiate the allowability of the charges for the grant. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Direc...

Period of Performance: The College partially agrees with the finding. During the audit fieldwork, the College was not able to provide the supporting documents to substantiate the allowability of the charges for the grant. September 30, 2022 Stevenson Kotton VPBAA Valyn Chonggum FABS Interim Director

View Audit 324487 Questioned Costs: $1

Finding 502494 (2021-006)

Significant Deficiency 2021

College of the Marshall Islands

MH

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Allowable Costs/Cost Principle: The College partially agreed with the finding as stated. The College was not able to provide the documents to the external auditor in a timely manner; however, when the files were located the CMI missed the deadline to produce the documents. - Condition 1.1 - For ...

Allowable Costs/Cost Principle: The College partially agreed with the finding as stated. The College was not able to provide the documents to the external auditor in a timely manner; however, when the files were located the CMI missed the deadline to produce the documents. - Condition 1.1 - For item #s 1 and 2, CMI was not able to locate the documents requested by the external auditors in a timely manner during the audit fieldwork. For item #3, the College was not able to provide the documents to substantiate the number of credits being paid. Note: The College discovered all the documents relating to item #s 1,2 and 3 but were not available during the audit fieldwork. - Condition 1.2 - For one item amounting to $1,250 (21-PO-2096) the College was not able to locate the supporting documents during the audit fieldwork. Note: The College discovered the supporting documents but it was after the audit fieldwork was completed. - Condition 1.3 - One duplicate expenditure amounting to $2,119 (21-PO-1018) was charged to the program. September 30, 2022 Stevenson Kotton VPBAA Boni Sanchez IT Director

View Audit 324487 Questioned Costs: $1

Finding 502333 (2021-005)

Material Weakness 2021

Alfalfa County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Special Tests & Provisions

The Officers of Alfalfa County will meet to discuss the County-Wide Controls over the administration of Major Federal Programs. After discussing and gaining input from all those involved, written procedures will be approved and distributed.

View Audit 324377

Finding 502221 (2021-006)

Significant Deficiency 2021

American Association of Physics Teachers, Inc.

MD

Subrecipient Monitoring Period of Performance § 200.331

Finding 2021-006: Subrecipient Monitoring Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 16...

Finding 2021-006: Subrecipient Monitoring Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1640791 (9/15/2016 – 8/31/2022) Condition: During our audit work over subrecipient monitoring, we were unable to verify that pre-award risk assessment procedures were performed. It is our understanding that AAPT has ongoing relationships with these subrecipients and evaluation of these subrecipients' risk is a continual process; however, these procedures were not documented. Views of Responsible Officials and Planned Corrective Actions: Management will continue to perform risk assessment procedures and will thoroughly document the processes and evaluations. Anticipated Completion Date: 12/31/2022 Responsible Official: Michael Brosnan, CFO

View Audit 324370

Finding 496362 (2021-102)

Material Weakness 2021

Inter-Tribal Council of Nevada, Inc.

NV

Subrecipient Monitoring Reporting Equipment & Real Property Management § 200.327

We agree with the finding and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover followed by additional staffing challenges during and post COVID 19 pandemic of 2020. In addition to the Corrective Action Pl...

We agree with the finding and acknowledge that this issue has been previously identified in past audits. The repeat occurrence was primarily due to understaffing and turnover followed by additional staffing challenges during and post COVID 19 pandemic of 2020. In addition to the Corrective Action Planned related to Finding 2021-102, with respect to the Head Start grant reporting compliance for 90CI010041-01, the Finance Director has developed a grant tracking document to ensure timely completion and submission of all grant reports. The Grant Tracker has been reviewed by finance staff and is updated and referenced weekly. The Executive Director and Finance Director have regularly scheduled meetings each month and will coordinate improved reporting processes and monitoring systems with existing fiscal contractors to ensure the timeliness and training on the required filing and reporting requirements of all federal and state funds. The Executive Director has met with the Head Start and other ITCN Program Directors following review of the prior repeat audit findings. We have been implementing collaboration between program directors and fiscal staff to improve overall compliance for grant funds, including budgeting, reporting, policies and procedures and processes. Program directors are now required to collaborate and actively participate in all administrative and fiscal requirements of the grant funds, including attendance of administrative/fiscal training opportunity by funding agency, and review and understanding of grant compliance and internal controls. The Executive Director will continue to meet with the Finance Director on Corrective Action Planned, including oversight of and review of the monitoring list consistent with the timing of reporting filings. Anticipated Completion Date: On-going –The Final FY 2021 Financial Statements, including the Corrective Action Planned will be presented to the executive board and program directors for overview. The Executive Director will be responsible for ongoing communication and engagement to improve internal controls, and regularly scheduling meetings for status updates on the Corrective Action Planned and review quarterly reports.

View Audit 319246

Finding 485142 (2021-001)

Material Weakness 2021

Village of Spring Valley

NY

HUD Housing Programs Subrecipient Monitoring Material Weakness

Finding Number: 2021-001 Financial Reporting Requirement for Financial Assessment- PHA FASPHA) Program Name: Section 8 Housing Choice Vouchers CFDA Number: 14.871 Contact Person: Treasurer and Housing Administrator Anticipated Completion Date: May 31, 2025. Planned Corrective Action Category of Fin...

Finding Number: 2021-001 Financial Reporting Requirement for Financial Assessment- PHA FASPHA) Program Name: Section 8 Housing Choice Vouchers CFDA Number: 14.871 Contact Person: Treasurer and Housing Administrator Anticipated Completion Date: May 31, 2025. Planned Corrective Action Category of Finding: Reporting Corrective Action Plan: Fina nee staff will be assigned to work with the Housing Administrator in regard to the submission of all financial reporting. Also, procedures will be established to ensure that the financial reporting is revisited on a monthly basis. This will include training of the program personnel to establish policies and procedures for compliance with the terms of the Section 8 reporting requirements. The Village will also establish, and document policies and procedures designed to serve as a system of internal controls required by OM B's Uniform Guidance (2 CFR 200). We will ensure the accurate and timely preparation and submission of the FASS-PH.

View Audit 317957

Finding 484909 (2021-039)

Significant Deficiency 2021

Commonwealth of the Northern Mariana Islands

MP

Subrecipient Monitoring Reporting

Finding No.: 2021-039 AL Program: 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Area: Reporting Questioned Costs: $0 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI PAO agrees with the finding. The CNMI P...

Finding No.: 2021-039 AL Program: 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Area: Reporting Questioned Costs: $0 Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: The CNMI PAO agrees with the finding. The CNMI PAO agrees that it did not comply with FFATA reporting requirements. Moving forward, the CNMI PAO and the CNMI Office of Grants Management and State Clearinghouse have agreed to jointly coordinate the timely submission of FFATA reports. Proposed Completion Date: Ongoing

View Audit 317760

Finding 484906 (2021-036)

Material Weakness 2021

Commonwealth of the Northern Mariana Islands

MP

Special Tests & Provisions Subrecipient Monitoring

Finding No.: 2021-036 AL Program: 93.778 - Medical Assistance Program Area: Special Tests and Provisions – ADP Risk Analysis and System Questioned Costs: $0 Contact Person(s): Vicenta Borja, Program Manager, Medicaid Corrective Action Plan: CNMI Medicaid agrees with this finding. Medicaid b...

Finding No.: 2021-036 AL Program: 93.778 - Medical Assistance Program Area: Special Tests and Provisions – ADP Risk Analysis and System Questioned Costs: $0 Contact Person(s): Vicenta Borja, Program Manager, Medicaid Corrective Action Plan: CNMI Medicaid agrees with this finding. Medicaid began performing its own ADP Risk Analysis and System Security Review around March-April 2022 to address this finding. Proposed Completion Date: Completed

View Audit 317760

Finding 484901 (2021-035)

Material Weakness 2021

Commonwealth of the Northern Mariana Islands

MP

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding No.: 2021-035 AL Program: 93.489/93.575/93.596 - CCDF Cluster Area: Special Tests and Provisions – Health and Safety Requirements Questioned Costs: $1,303,790 Contact Person(s): Roselle Teregeyo, CCDF Co-Administrator/Accountant Corrective Action Plan: Regarding the ‘Criteria’: CCLP...

Finding No.: 2021-035 AL Program: 93.489/93.575/93.596 - CCDF Cluster Area: Special Tests and Provisions – Health and Safety Requirements Questioned Costs: $1,303,790 Contact Person(s): Roselle Teregeyo, CCDF Co-Administrator/Accountant Corrective Action Plan: Regarding the ‘Criteria’: CCLP agrees in part and disagrees in part with this section. CCLP’s agreement lies in the fact that CCLP must ensure the health, safety, and well-being of ALL children in care. CCLP disagrees that these are applicable only to providers serving children who receive subsidies under the Child Care and Development Fund program. CCLP further disagrees with the assumption that childcare providers must meet eleven (11) specific areas of requirements. Aside from CPR, the rest of the listing in this section are topics that fall under the pre-service training requirements under the Child Care and Development Fund program. To further provide the requirements that providers must submit to CCLP, CCLP provides the following: Facility Requirements: Regarding the ‘Criteria – Unannounced inspections’: CCLP agrees in part and disagrees in part with this section. CCLP’s agreement lies in the fact that CCLP requires 15 hours of annual training. CCLP disagrees that it conducts two (2) unannounced inspections. Granted, at one point in time, CCLP was conducting two (2) announced and two (2) unannounced inspections on an annual basis per CCLP licensed providers. However, that is not the case in fiscal year 2021. Condition 1: CCLP disagrees with this finding. Because CCLP does not administer any amount of federal monies, CCLP does not comprehend the rationale behind these monetary figures. However, because it mentions that documentation was not provided for the unannounced inspections, please refer to the documentation submitted on this matter. Therefore, as a matter of record, CCLP hereby disagrees with this section in its entirety. Relative to NMIS Early Head Start, on January 22, 2021, NMIS EHS closed its doors and stopped providing childcare services. The announced inspection was scheduled for April 6, 2021 while the unannounced inspection was scheduled for August 3, 2021. In light of that information, an inspection report was never generated because NMIS EHS ceased its operation before the scheduled CCLP inspection. However, NMIS EHS was included in the listing of 21 providers due to the fact that it fell within the fiscal year (FY21) that was requested from CCLP. Condition 2: A response from CCLP is not necessary for this section as it states that the matter has been resolved. Condition 3: CCLP disagrees with these findings. The topics listed above are topics under the pre-service training requirements under the Child Care and Development Fund program, not under the Child Care Licensing Program. Proposed Completion Date: Ongoing

View Audit 317760 Questioned Costs: $1

Finding 484899 (2021-033)

Material Weakness 2021

Commonwealth of the Northern Mariana Islands

MP

Subrecipient Monitoring § 200.332

Finding No.: 2021-033 AL Program: 21.027 - Coronavirus State and Local Fiscal Recovery Funds Area: Subrecipient Monitoring Questioned Costs: $0 Contact Peron(s): Thomasa DLG. Naraja, Senior Financial Analyst, SOF Corrective Action Plan: The Department of Finance agrees with this finding. To ...

Finding No.: 2021-033 AL Program: 21.027 - Coronavirus State and Local Fiscal Recovery Funds Area: Subrecipient Monitoring Questioned Costs: $0 Contact Peron(s): Thomasa DLG. Naraja, Senior Financial Analyst, SOF Corrective Action Plan: The Department of Finance agrees with this finding. To address the findings identified, the Department of Finance (DOF) will conduct a thorough review of policies and procedures governing subrecipient monitoring. This review aims to identify any gaps or ambiguities that may have contributed to the audit findings. The DOF is committed to updating these policies and procedures promptly to clarify requirements and strengthen controls over compliance. Proposed Completion Date: Ongoing

View Audit 317760

Finding 484896 (2021-030)

Significant Deficiency 2021

Commonwealth of the Northern Mariana Islands

MP

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Finding No.: 2021-030 AL Program: 21.023 - Emergency Rental Assistance Program Area: Reporting Questioned Costs: $0 Contact Person(s): Epiphanio Cabrera, Jr., Grants Administrator, OGM-SC Corrective Action Plan: The Office of Grants Management disagrees with the finding because OGM was not i...

Finding No.: 2021-030 AL Program: 21.023 - Emergency Rental Assistance Program Area: Reporting Questioned Costs: $0 Contact Person(s): Epiphanio Cabrera, Jr., Grants Administrator, OGM-SC Corrective Action Plan: The Office of Grants Management disagrees with the finding because OGM was not in charge of reporting in the beginning; we had no access to upload the reports nor knew exactly what to load. The Secretary of Finance Office personnel at that time had all the controls and knowledge of what was needed. Proposed Completion Date: Ongoing

View Audit 317760

Finding 484895 (2021-029)

Significant Deficiency 2021

Commonwealth of the Northern Mariana Islands

MP

Questioned Costs Subrecipient Monitoring Eligibility

Finding No.: 2021-029 AL Program: 21.023 - Emergency Rental Assistance Program Area: Eligibility Questioned Costs: $4,252 Contact Person(s): Epiphanio Cabrera, Jr., Grants Administrator, OGM-SC Corrective Action Plan: The Office of Grants Management agrees with this finding. We were unable t...

Finding No.: 2021-029 AL Program: 21.023 - Emergency Rental Assistance Program Area: Eligibility Questioned Costs: $4,252 Contact Person(s): Epiphanio Cabrera, Jr., Grants Administrator, OGM-SC Corrective Action Plan: The Office of Grants Management agrees with this finding. We were unable to locate these two folders due to the high volume of application files, moving between offices, and staff turnover experienced during the period of performance; however, we do have copies of the invoices, check payments, and lease agreements for these two cases. The CCERA Program does not exist anymore, it closed in December 2023 and all the documents were not fully digitized, making the retention of records partly difficult. OGM has learned that it would be more prudent to have a database software that could hold vital information for any large social assistance program. It is my understanding that the CCERA staff did verify that these clients are eligible to receive federal assistance and it was checked by their program officers and coordinators. Although, these particular files had case workers assigned to them, multiple staff had access to these folders as well. Proposed Completion Date: Ongoing

View Audit 317760 Questioned Costs: $1

Finding 484894 (2021-028)

Material Weakness 2021

Commonwealth of the Northern Mariana Islands

MP

Questioned Costs Subrecipient Monitoring § 200.332

Finding No.: 2021-028 AL Program: 21.019 - Coronavirus Relief Fund Area: Subrecipient Monitoring Questioned Costs: $59,158 Contact Person(s): Ryan Camacho, Sr. Financial Analyst / Pam Marigmen, Sr. Financial Analyst, SOF Office Corrective Action Plan: The Department of Finance agrees with th...

Finding No.: 2021-028 AL Program: 21.019 - Coronavirus Relief Fund Area: Subrecipient Monitoring Questioned Costs: $59,158 Contact Person(s): Ryan Camacho, Sr. Financial Analyst / Pam Marigmen, Sr. Financial Analyst, SOF Office Corrective Action Plan: The Department of Finance agrees with this finding under ALN# 21.019. We have completed our review and proposed adjustments to accurately reflect expenditures in compliance with grant policies and requirements. Moving forward, we have implemented policies and procedures to ensure that all documentation is uploaded to the new financial system, and proper review and documentation are included to verify the allowability of expenditures within grant policies and requirements. Proposed Completion Date: Completed

View Audit 317760 Questioned Costs: $1

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