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2025-002 ALN: 14.850 – Public Housing Operating Fund – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer ...
2025-002 ALN: 14.850 – Public Housing Operating Fund – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2027
FINDING 2025-005 Finding Subject: Special Education Grants to States, Special Education Pre-school grants – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-65...
FINDING 2025-005 Finding Subject: Special Education Grants to States, Special Education Pre-school grants – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to turnover in the Director of Exceptional Needs position, there were expenditures made from the wrong grant cycle. A system of internal controls will be implemented to both ensure that supporting documentation is maintained and that the expenditures and reimbursements are attributed to the correct grant/fund. Anticipated Completion Date: Current and ongoing with any special education grants.
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible ...
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to turnover in the Director of Exceptional Needs position, there were expenditures made, through payroll distributions, from the wrong grant cycle. Moving forward the Treasurer and the Director will work closely together to review grant cycles and distributions to ensure the correct fund (grant) is being used. Both will sign off on distribution changes as a form of internal controls. Anticipated Completion Date: Current and ongoing with any special education grants.
The Business Office at Vermont Law and Graduate School will review the Single Audit of all subrecipients to determine whether there are any findings which require a Corrective Action Plan related to those federal funds. We will implement a workbook which documents the date and time the Single Audit ...
The Business Office at Vermont Law and Graduate School will review the Single Audit of all subrecipients to determine whether there are any findings which require a Corrective Action Plan related to those federal funds. We will implement a workbook which documents the date and time the Single Audit was reviewed. The Business office will educate each Principal Investigator as to where to find the Policy for Subawards, as well as ensuring they have a clear understanding of their roles/responsibilities in accordance with the Policy. Responsible Parties: Stephanie Svahn – Controller (802) 831-1209 Angie Poulin – Grant Accountant (802) 831-1219 Principal Investigators of each Subaward Estimated Completion Date: Will be implemented moving forward as of 2/17/2026
The Business Office at Vermont Law and Graduate School will update the Policy for Subawards document to include reviewing the System for Award Management (SAM) for employees as well as vendors to ensure they are not suspended, debarred or otherwise excluded from participating in federal programs. We...
The Business Office at Vermont Law and Graduate School will update the Policy for Subawards document to include reviewing the System for Award Management (SAM) for employees as well as vendors to ensure they are not suspended, debarred or otherwise excluded from participating in federal programs. We will implement this upon entry into a new Sub-Award Agreement, as well as for existing Sub-Award Agreements wherein the transaction is equal or exceeds $25,000.00. We will also implement this annually to any payment that is equal or exceeds $25,000.00 as best practice. We will implement a workbook which documents the date SAM was reviewed, and that the vendor/employee wasn’t suspended, debarred, or otherwise excluded from participating in federal programs at that time. The Business office will educate each Principal Investigator as to where to find the Policy for Subawards, as well as ensuring they have a clear understanding of their roles/responsibilities in accordance with the Policy. Responsible Parties: Stephanie Svahn – Controller (802) 831-1209 Angie Poulin – Grant Accountant (802) 831-1219 Principal Investigators of each Subaward Rebecca Dube – Accounts Payable (802) 831-1218 Estimated Completion Date: Will be implemented moving forward as of 2/17/2026
The Tennessee Department of Agriculture concurs. To ensure effective internal controls over inventory at storage locations for school food distribution, the Tennessee Department of Agriculture added the risk of not complying with inventory requirements for school food to our Financial Integrity Act ...
The Tennessee Department of Agriculture concurs. To ensure effective internal controls over inventory at storage locations for school food distribution, the Tennessee Department of Agriculture added the risk of not complying with inventory requirements for school food to our Financial Integrity Act risk assessment along with the following mitigating controls: 1 - Monthly inventory reports are required to be sent by each of the three school food warehouses to the Commodities team. 2 - Developed monitoring guides and have begun using those guides to assist with warehouse visits. The Tennessee Department of Agriculture has a plan to begin observing inventory annually. We completed our first warehouse visit in February 2026 and anticipate completing visits to the other two warehouses by September 30, 2026. In addition to the annual on-site inventory observation, internal monthly inventory monitoring has been added to the duties of the Commodities team. Warehouses are now required to submit monthly inventory reports by the 10th of each month which are then analyzed by the team. The Tennessee Department of Agriculture is looking at ways to add a permanent position to the Commodities team. We have tried getting an additional position approved in the budget and we are exploring the possibility of repurposing vacant positions within the department. Finally, the Tennessee Department of Agriculture's special projects team has been looking at SOPs in place as well as the need for SOPs in areas without them. The Commodities team is next on the list for special projects to help with drafting and revising SOPs. The department plans to use this opportunity to establish written procedures that outline responsibilities for the school food program to help us ensure compliance with federal requirements. The Commodity Distribution Administrator will be responsible for ensuring corrective actions are implemented by the anticipated completion date of December 31, 2026.
The Tennessee Department of Education (TDOE) concurs. The Tennessee Department of Education State Director of School Nutrition, Senior Compliance and Data Manager, and Data Processing and Reporting Specialist have been working with the Federal Funding and Accountability Transparency Act (FFATA) Syst...
The Tennessee Department of Education (TDOE) concurs. The Tennessee Department of Education State Director of School Nutrition, Senior Compliance and Data Manager, and Data Processing and Reporting Specialist have been working with the Federal Funding and Accountability Transparency Act (FFATA) System for Award Management (SAM) administrators to submit the required reports. The department is pursuing both internal practice adjustments and external collaboration with the United States Department of Agriculture (USDA) to ensure proper reporting. Internally, the department is working to develop an application programming interface (API) between the department’s nutrition data system and the recently updated federal reporting system to promote seamless report submissions. Externally, the department is collaborating with the Office of the CFO for the United States Department of Agriculture (USDA), noting the lack of more robust bulk upload options in the federal reporting system compared to the prior system. The department, alongside other states, continues to work with USDA to determine more efficient bulk upload options to streamline federal data reporting. The department will continue to leverage both these efforts to ensure reporting requirements are met. The Tennessee Department of Education has created and deployed a standard operating procedure (SOP) to inform staff of the responsibilities our office has in uploading the required reports. The department will also include a certification process in its standard operating procedures so that reports are reviewed prior to submission in the SAM platform.
The Tennessee State Veterans Homes (VHB) partially concurs. While the Tennessee State Veterans Homes (VHB) grant application did not explicitly itemize retention bonuses, their use is consistent with the framework and intent of the grant, as defined in 38 CFR Part 53.11(b), which states the purpose ...
The Tennessee State Veterans Homes (VHB) partially concurs. While the Tennessee State Veterans Homes (VHB) grant application did not explicitly itemize retention bonuses, their use is consistent with the framework and intent of the grant, as defined in 38 CFR Part 53.11(b), which states the purpose is for an “employee incentive program to reduce the shortage of nurses at the TSVH.” The VHB is also actively consulting with the VA to clarify the status of prior billings and determine the appropriate path forward if any are deemed improper. As of the date of this update, we have not received a response.
The Department of Human Services concurs. 1 - STS has taken steps to address the issues identified, implemented new processes to enhance oversight and risk management, and will continue to refine these efforts in alignment with evolving state policies and guidance. 2 - STS is working with DHS to est...
The Department of Human Services concurs. 1 - STS has taken steps to address the issues identified, implemented new processes to enhance oversight and risk management, and will continue to refine these efforts in alignment with evolving state policies and guidance. 2 - STS is working with DHS to establish a new interagency agreement that explicitly outlines each party’s responsibilities in monitoring vendor performance, validating security controls, and responding to risks associated with vendor-managed systems. 3 - In an effort to establish consistent standards for monitoring vendors, assessing technical safeguards, and ensuring alignment with applicable state and federal control frameworks, including the GAO Green Book and NIST 800-53, STS has also developed and presented a new Information Systems Council (ISC) policy regarding statewide guidance on third-party vendor oversight. Additionally, STS reviewed and updated departmental risk assessment documents to reflect third-party IT vendor oversight controls.
The Tennessee Department of Transportation (TDOT) Management concurs. The following processes have been created to correct the issues with FFATA reporting: 1 - An internal submittal deadline has been created to ensure the timely submission of the FFATA report each month. This timeframe is 15 days fr...
The Tennessee Department of Transportation (TDOT) Management concurs. The following processes have been created to correct the issues with FFATA reporting: 1 - An internal submittal deadline has been created to ensure the timely submission of the FFATA report each month. This timeframe is 15 days from project approval. In the event something happens and the 15 days is missed, there is still time to correct the issue before becoming noncompliant with the FAA. 2 - All the information is kept on a separate excel strictly for FFATA reporting and contains checks in the file stating if it has been entered into SAM.gov and to ensure it is also on the ALL-Aero spreadsheet. 3 - Ensure that the information that is entered is transferred into the folder for that month. Via pdf or screenshot. 4 - Created a folder dedicated to FY26 for all things FFATA. This will be the norm going forward per fiscal year. 5 - Trained two senior staff members within the Grants and Compliance section on entering the information if the Statewide Technical Specialist is out or unable to get it in within the allotted timeframe. 6 - Emailing the Team Lead after the FFATA report has been entered as well as storing it on the shared drive in the FY26 FFATA Reporting Folder (or future corresponding folder). 7 - Created a section on our section’s OneNote (SOP) of how to enter the information and also put the information for the paths to the share drive FFATA files as well for anyone else in case something happened to any of the people who are trained it, continuity will be maintained. 8 - A line item has been created on the weekly one-on-one agenda between the Team Lead and Statewide Tech Spec following up on FFATA reporting status and cross-referenced with project approval list.
The Tennessee Housing Development Agency Management (THDA) partially concurs. THDA has continued to refine its process to ensure timely and accurate reporting. In 2025, steps were taken to review reports prior to submission. The Manager additionally consulted with APPRISE, Inc., the data management ...
The Tennessee Housing Development Agency Management (THDA) partially concurs. THDA has continued to refine its process to ensure timely and accurate reporting. In 2025, steps were taken to review reports prior to submission. The Manager additionally consulted with APPRISE, Inc., the data management firm contracted to support HHS and LIHEAP grantees, prior to report submission. Apprise acknowledges that the report templates do not properly identify errors and encourages THDA to submit reports even when errors are noted. Any instances where errors were substantiated following report submission have been corrected in consultation with APPRISE. HHS has accepted all reports submitted by THDA and we have received no communication from HHS that THDA is in jeopardy of their consideration of any of the effects noted in your letter. We do acknowledge that there was an instance where numbers were not reported correctly or timely due to lags in getting the Low Income Home Energy Assistance Program (LIHEAP) weatherization data as well as improper grantee reporting. We are working to resolve this issue through the implementation of new software that will join the LIHEAP utility assistance and LIHEAP weatherization data together, on a single platform. THDA launched the software for the utility assistance segment of LIHEAP on November 1, 2025, and we expect the LIHEAP weatherization data to be online by October 1, 2026. THDA's work in 2025 to improve its reporting accuracy has been impacted considerably by inconsistent guidance at the Federal level. Since January 2025, due to periods of non-communication by the Health & Human Services (HHS) and subsequent reductions and changes in staffing at HHS, we have received various interpretations of HHS guidance. For instance, HHS has provided differing definitions of "obligation", creating some confusion with reporting. To date, HHS has not provided a final definition. THDA will continue to report obligations as is stated in our Model Plan, when funds are awarded and a contract is fully executed with the sub-grantee.
The Tennessee Department of Health (TDH) concurs. 1 - With regard to the monitoring of single audit findings within subrecipients, Emergency Preparedness will work with their column’s Business and Grant Management (BGM) Team to ensure that grantees that require an annual single audit are identified ...
The Tennessee Department of Health (TDH) concurs. 1 - With regard to the monitoring of single audit findings within subrecipients, Emergency Preparedness will work with their column’s Business and Grant Management (BGM) Team to ensure that grantees that require an annual single audit are identified and that single audits are reviewed within 60 days of the audit date. If relevant findings and corresponding corrective actions are identified, the BGM Team will confer with program management, and communicate with the subrecipient as to whether the corrective actions taken are believed to sufficiently mitigate the deficiencies noted in the finding. This communication will be filed for reference by program management and shared with the Compliance & Ethics Office, where a log will be kept to track this activity. This process will be put in place by January 31, 2026, and be the responsibility of the BGM Team Compliance Manager. 2 - With regard to staffing issues, the Compliance & Ethics Office was challenged with the untimely death of their monitoring manager, while at the same time losing an additional staff member due to attrition. The Compliance & Ethics Office will ensure that in the event of staffing shortages, a hierarchical management structure is in place to make needed changes in the subrecipient monitoring plan if needed. The Assistant Commissioner that leads the Compliance & Ethics Office will be responsible for this effort and has put this structure in place effective January 1, 2026. 3 - Finally, the evaluation of the effectiveness of the subrecipient monitoring system will be conducted as part of the annual Financial Integrity Act Risk Assessment, conducted by December 31 of each year, beginning December 31, 2026. Additionally, the Compliance & Ethics Office will conduct an enterprise-wide refresher course on single audit review and other subrecipient compliance responsibilities on or before June 30 each year, beginning June 30, 2026.
The Tennessee Department of Education (TDOE) concurs. Matching: On July 10, 2025, cross‑divisional staff members from the Tennessee Department of Education (TDOE) participated in a virtual training with Andrew Johnson from the U.S. Department of Education (ED), Office of Career, Technical, and Adult...
The Tennessee Department of Education (TDOE) concurs. Matching: On July 10, 2025, cross‑divisional staff members from the Tennessee Department of Education (TDOE) participated in a virtual training with Andrew Johnson from the U.S. Department of Education (ED), Office of Career, Technical, and Adult Education (OCTAE). The training agenda included an overview of matching requirements for the Perkins grant. Additionally, TDOE has procured training scheduled for April 1, 2026. Cross‑divisional staff members will engage in a full day of training focused on both programmatic and fiscal topics, including matching requirements, to further build team capacity. To support internal collaboration, CTE program staff currently attend monthly budget meetings to review and discuss program expenditures including both federal and state funds and determine whether adjustments are needed. Historically, these meetings focused primarily on program allowability; however, they were expanded to include a review of matching requirements specifically. Maintenance of Effort (MOE): On July 10, 2025, cross‑divisional staff members from the Tennessee Department of Education (TDOE) participated in a virtual training with Andrew Johnson from the U.S. Department of Education (ED), Office of Career, Technical, and Adult Education (OCTAE). The training agenda included an overview of Maintenance of Effort (MOE) requirements for the Perkins grant. Additionally, TDOE has procured training scheduled for April 1, 2026. Cross‑divisional staff members will engage in a full day of training focused on both programmatic and fiscal topics, including MOE requirements, to further build team capacity. The TDOE Fiscal Director reviews financial data and discusses any concerns or questions with CTE Program Managers. Processes have been updated to include documentation of these discussions. The team is implementing internal controls to ensure compliance with federal matching and MOE requirements. These controls include developing and documenting key processes and procedures to promote consistent and ongoing compliance. Documentation of review activities will be collected to demonstrate compliance and support ongoing monitoring of fiscal practices. In addition, leadership will evaluate the effectiveness of these control activities in mitigating identified risks and update the department’s annual risk assessment to reflect any new or revised controls implemented as a result of this finding.
View of Responsible Officials The University concurs with this finding. Management has reviewed its processes for monitoring and issuing Title IV credit balance refunds and has implemented procedures to ensure refunds are processed within the required 14-day timeframe. The Financial Aid and Student ...
View of Responsible Officials The University concurs with this finding. Management has reviewed its processes for monitoring and issuing Title IV credit balance refunds and has implemented procedures to ensure refunds are processed within the required 14-day timeframe. The Financial Aid and Student Accounts offices will review credit balance reports on a regular basis to identify students eligible for refunds and confirm timely disbursement. In addition, staff have been reminded of federal requirements related to credit balance refunds. Management will monitor this process periodically to ensure ongoing compliance.
Date: 2/9/26 Contact Person Responsible for Corrective Action: Neal Adams, Superintendent nadams@resc.k12.in.us Contact Phone Number: 765-964-4994 FINDING 2025-004 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Assessment System Security Agency: Department of ...
Date: 2/9/26 Contact Person Responsible for Corrective Action: Neal Adams, Superintendent nadams@resc.k12.in.us Contact Phone Number: 765-964-4994 FINDING 2025-004 Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Assessment System Security Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Assessment System Security Audit Findings: Material Weakness Summary of Finding: Compliance related to the grant agreement and assessment system security compliance requirement was not met. Documentation was not properly kept during the time needed. There was no internal control showing the documentation that was kept was not overlooked verifying all the information that was there. Views of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: The School Corporation acknowledges this finding related to assessment system security and internal controls. During the audit period, the School Corporation experienced turnover in building-level administration responsible for overseeing assessment security. This turnover contributed to the inconsistent implementation and documentation of assessment security procedures. While assessment security practices were occurring, a sufficiently formalized and documented system of internal controls aligned with 2 CFR 200.303 was not fully designed or implemented. The School Corporation has begun reviewing prior assessment security practices and is in the process of updating and strengthening related policies and procedures. Moving forward, a more consistent system of internal controls will be implemented, including clearly defined roles and responsibilities, standardized documentation requirements, improved oversight, and required training for administrators and relevant staff. Anticipated Completion Date: Immediately Neal Adams Superintendent Randolph Eastern School Corporation
Assistance Listings number and program name: 14.218 Community Development Block Grant/Entitlement Grants Department: Maricopa County Human Services Contact Person(s): Nicole Forbes, Finance Manager, Human Services Department. Anticipated completion date: December 31, 2026 Concur: The Human Services ...
Assistance Listings number and program name: 14.218 Community Development Block Grant/Entitlement Grants Department: Maricopa County Human Services Contact Person(s): Nicole Forbes, Finance Manager, Human Services Department. Anticipated completion date: December 31, 2026 Concur: The Human Services Department (HSD) is committed to ensuring full compliance with the Federal Funding Accountability and Transparency Act (FFATA), Uniform Guidance requirements, and all applicable County policies. In 2025, to address the issues identified in the original finding (2024-101), the Department developed a new HUD Federal Funding Accountability and Transparency Act (FFATA) Reporting Procedure. This procedure establishes clear expectations, reporting timelines, documentation requirements, and internal controls to ensure accurate and timely reporting. HSD’s CDBG agreements, however, are typically multi-year and often do not incur expenditures until the second year. They also may include multiple amendments throughout the life of the agreement. Many of the agreements are related to public facilities and public infrastructure projects which take many years to complete. Due to nature of the agreements, full remediation of FFATA findings may take several years. The Department will implement the following corrective actions: Action 1: Correct and Resubmit All Required Subaward Information HSD will complete a full reconciliation of all active subawards and amendments and correct or resubmit any remaining inaccurate, incomplete, or duplicate FFATA entries in the federal reporting system. Target Completion: December 31, 2026 Action 2: Reinforce Compliance with FFATA Reporting Requirements HSD will formalize and expand FFATA training for all staff responsible for subaward reporting. The Department will reinforce adherence to federal requirements and County policies, including the requirement to report all subaward actions by month end following the subaward action. Target Completion: Completed January 30, 2026 Action 3: Implement Monthly Tracking List Review and Maintenance HSD will fully implement the HUD FFATA Procedures, which outlines the specific tracking tools to be used and the frequency of updates. This tracking tool will include all subawards, and amendments to subawards to ensure complete, accurate, and timely reporting. Target Completion: Completed January 30, 2026 Action 4: Establish Independent Review and Internal Control Enhancements HSD will formalize a permanent independent review process and adopt standardized review procedures to ensure accuracy and completeness of all FFATA reporting. Maricopa County Corrective Action Plan Year ended June 30, 2025 Target Completion: Completed December 31, 2026 These corrective actions will strengthen internal controls, improve reporting accuracy and timeliness, and ensure the Department meets all federal and County requirements for subaward transparency. The Department anticipates completing all corrective actions within the timelines outlined in the corrective action plan.
Views of Responsible Official: Management agrees with the finding. Management will develop an alert system for Program Directors to use in tracking their sub-awards and sub-contracted engagement values and related amendments. This system will create an alert when a contract value exceeds $30,000 pro...
Views of Responsible Official: Management agrees with the finding. Management will develop an alert system for Program Directors to use in tracking their sub-awards and sub-contracted engagement values and related amendments. This system will create an alert when a contract value exceeds $30,000 prompting the Program Director to file, or work with appropriate staff to file the FFATA.
Views of Responsible Official: Management agrees with the finding. Management will institute additional calendar alerts and accountability procedures to ensure reports are filed on time. Recognizing that technical issues, illness, and other unforeseen circumstances can arise, Management will institu...
Views of Responsible Official: Management agrees with the finding. Management will institute additional calendar alerts and accountability procedures to ensure reports are filed on time. Recognizing that technical issues, illness, and other unforeseen circumstances can arise, Management will institute a requirement that all late filings must be communicated to the Contract Monitor as soon as the delay is anticipated.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
Name: Conway Apartments, Inc. Contact: Jeffrey Woods, Director of Accounting Contact Phone Number: 479-967-5570 Audit Period Ending: June 30, 2025 Anticipated Completion Date: March 18, 2026 Finding 2025-001: The Project did not remit residual receipts in excess of $250 per unit to HUD upon renewal ...
Name: Conway Apartments, Inc. Contact: Jeffrey Woods, Director of Accounting Contact Phone Number: 479-967-5570 Audit Period Ending: June 30, 2025 Anticipated Completion Date: March 18, 2026 Finding 2025-001: The Project did not remit residual receipts in excess of $250 per unit to HUD upon renewal of its PRAC on January 1, 2025, as required by HUD guidance. Management had not recorded a liability for the recapture and was not aware of the requirements. Management’s Response and Planning Corrective Actions: Management has contacted Willaim Stokes at HUD and has been advised to use the funds on an upcoming remodel. The money will be spent by June 30, 2026. Moving forward the Residual Account will be monitored to ensure prompt repayment of funds. Management concurs with findings and plans to implement recommendations above.
• Corrective Action Plan: The staff will ensure that all invoices affected by the fiscal year-end encumbrance rollover process are prioritized in the purchasing review workflow. The Purchasing Division, presently constituted of a newly onboard Purchasing Manager and Purchasing Specialist, will ensur...
• Corrective Action Plan: The staff will ensure that all invoices affected by the fiscal year-end encumbrance rollover process are prioritized in the purchasing review workflow. The Purchasing Division, presently constituted of a newly onboard Purchasing Manager and Purchasing Specialist, will ensure that established encumbrance rollover procedures are followed in coordination with key Finance Department staff who have supervisorial ownership of the encumbrance rollover process. The Purchasing Division will receive training from the Finance Department to ensure that it is able to take task ownership of its purchasing reviews involved within the fiscal year-end encumbrance rollover process. • Anticipated Completion Date: 6/30/2026 • Corrective Action Plan: The Construction Management (CM) Team will include a standing Progress Payment agenda item in the weekly progress meetings with the Contractor. During these meetings, the team will review all progress payments that have been submitted or are in progress and track their review and approval status. This process will ensure that progress payments are monitored regularly and processed within the required timeframe. Under standard practice, progress payments are typically processed and paid within two weeks of submission. The weekly tracking process will provide additional oversight to help ensure payments continue to be reviewed and approved in a timely manner. • Anticipated Completion Date: 04/01/2026
The City will implement the following corrective actions to ensure timely compliance with all grant requirements: 1. Grant Compliance Tracking • The City will establish a formal, centralized tracking system for all active grants and associated compliance deadlines, including award package submittals...
The City will implement the following corrective actions to ensure timely compliance with all grant requirements: 1. Grant Compliance Tracking • The City will establish a formal, centralized tracking system for all active grants and associated compliance deadlines, including award package submittals. • Grant requirements will be reviewed on a weekly basis as part of an established internal coordination meeting. • Submission deadlines (including the 60-day award package requirement) will be tracked and monitored proactively. 2. Integration into Existing City Processes • Since contract award actions are already tracked through established internal coordination meetings, staff will incorporate post-award compliance milestones into this workflow. • This ensures continuity between award approval and required grant documentation submittals. 3. Implementation of Grant Management Software • The City is implementing a grant management system through Euna Solutions (formerly AmpliFund) to strengthen compliance and oversight. • This system will: • Centralize grant information and documentation • Track deadlines, requirements, and deliverables in one platform • Provide automated reminders and notifications for key dates • Maintain audit-ready records and reporting • As described by the platform, grant management software helps "centralize and streamline the entire grant lifecycle...ensuring compliance" and provides "automatic notifications to remind you of key dates and deadlines" while improving transparency and accountability. • The system also enables real-time visibility into grant requirements, deadlines, and progress, helping agencies "track compliance requirements... and provide complete audit trails" to reduce risk of future findings. 4. Enhanced Accountability and Oversight • Responsibility for tracking and submitting award packages will be clearly assigned to designated staff, identified as the Senior Civil Engineer in the Capital Improvement Program assigned to the project. • Supervisory review will be incorporated into the weekly tracking process to ensure accountability. Expected Outcome These corrective actions will: • Ensure all award packages and grant deliverables are submitted within required timeframes • Improve internal coordination and accountability • Reduce administrative risk and prevent recurrence of audit findings • Enhance overall grant compliance through centralized tracking and automated reminders Anticipated Completion Date: • Weekly tracking procedures: Implemented immediately • Integration into City processes: Implemented immediately • Grant management software (Euna Solutions): Implementation underway, full integration estimated by January 31, 2027
Health Resources and Services Administration Mary Frances Oneha, Waimanalo Health Center’s CEO respectfully submits the following corrective action plan for the year ended June 30, 2025: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2025 Item 2025-002 - Procur...
Health Resources and Services Administration Mary Frances Oneha, Waimanalo Health Center’s CEO respectfully submits the following corrective action plan for the year ended June 30, 2025: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2025 Item 2025-002 - Procurement, Suspension and Debarment - U.S. Department of Health and Human Services, Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Notice of Award Number 6, 2 H80CS00646-24-01, 1 H8LCS51923-01-00 for 2024 and 2025, 1 H8NCS54043-01- 00 for 2025 - (Significant Deficiency) During our audit, we noted that certain employees have no record of an exclusion search conducted during 2025. There were also certain employees for whom an exclusion search was not consistently conducted on a monthly basis. Recommendation We recommend that the Center train its personnel in relation to the exclusion screening and proper documentation thereof and that the Center conduct regular reviews to ensure the completeness of exclusion search documentation. Action Taken Management agrees with the finding and will be conducting training for its personnel to help ensure the accuracy, completeness and timeliness of exclusion searches. Effectivity Date: June 30, 2026
2025-001 Monitoring of Subrecipients Agency: National Aeronautics & Space Administration Program Titles: Surviving a mass extinction: Lessons from the post K-Pg fern spike Grant Numbers: 80NSSC23K1013 Contact Person: Emily Schwarz, Chief Financial Officer (718) 817-8730 Corrective Action: Subsequent...
2025-001 Monitoring of Subrecipients Agency: National Aeronautics & Space Administration Program Titles: Surviving a mass extinction: Lessons from the post K-Pg fern spike Grant Numbers: 80NSSC23K1013 Contact Person: Emily Schwarz, Chief Financial Officer (718) 817-8730 Corrective Action: Subsequent to year end, the Garden obtained and reviewed Single Audit filings for all its Subrecipients from the Federal Audit Clearinghouse. In the Garden’s review of the Subrecipient Single Audit Reports, it did not note any findings related to its Federal programs. The Garden has implemented a control to continue to obtain and review the Single Audit filings for its Subrecipients on an annual basis. Anticipated Completion Date: Plan implemented immediately, and then continues on an ongoing basis.
To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended June 30, 2025 financial statements, it was determined that the unaudited financial data schedule that is utilized as the Housing Authority’s underlying financial statements were not prop...
To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended June 30, 2025 financial statements, it was determined that the unaudited financial data schedule that is utilized as the Housing Authority’s underlying financial statements were not properly stated. Significant errors existed regarding grant receivables, the allowance for doubtful accounts - tenants, capital assets, accounts payable, grant revenues and bad debt expense. Also, a desk review was performed by HUD and it was determined that the Housing Authority had not properly documented its calculation of monthly voucher leased amounts and it understated its Housing Assistance Payment expenses in its VMS reporting. The Housing Authority’s Executive Director, Ashiya Hawkins, is responsible for implementing the corrective action plan. Finding 2025-002 - VMS Reporting Deficiencies We concur with the recommendation and we will establish standard operating procedures that ensure that the HAP amounts and number of vouchers stated on the VMS report are both accurate and properly documented. We are working with our software provider to ensure that VMS reporting software is being fully and correctly utilized. We are also planning on additional training for HCV employees to make sure they are qualified to meet VMS reporting and documentation requirements.
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