Corrective Action Plans

Finding 571870 (2024-002)

Significant Deficiency 2024

PA

Subrecipient Monitoring Reporting Significant Deficiency

Finding #2024-002: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2023 beyond the nine-month due date, as a result of turnover and delays in reconciling feder...

Finding #2024-002: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2023 beyond the nine-month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Root Cause Analysis: The audit for the period ending June 30, 2023 was started in December 2023 and was completed and submitted in June 2024. In accordance with Uniform Guidance, the deadline is March 31st annually to have the audit completed and submitted. To meet this deadline, the year-end close and audit process needs to begin at least two months sooner to achieve this deadline. Planned Corrective Action Steps: Move up the year-end close and plan to start the audit in November annually. Responsible Party: MHDS Fiscal Director and MHDS Fiscal Unit Timeline for Completion: 1. Action Step #1 – November 2025 Comments: At the time of this publication, this timeline has already passed for the current period under audit (June 30, 2024). We plan to have this issue fixed for the June 30, 2025 audit period.

View Audit 362907

Finding 571862 (2024-004)

Significant Deficiency 2024

City of Minneapolis

MN

Subrecipient Monitoring § 200.303 § 200.332

Finding Title: Subrecipient Monitoring Program: 21.027 COVID‐19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Matthew Bower and George Hardgrove Corrective Action Planned: The City established and maintains a quarterly training for all ...

Finding Title: Subrecipient Monitoring Program: 21.027 COVID‐19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Matthew Bower and George Hardgrove Corrective Action Planned: The City established and maintains a quarterly training for all grant managers to attend which includes training on grant management. Additional emphasis on subrecipient pre‐award risk management will be included within future quarterly trainings. Anticipated Completion Date: December 31, 2025

View Audit 362900

Finding 571859 (2024-006)

Significant Deficiency 2024

Webber International University, Inc.

FL

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

2023-006 – Last Date of Attendance at an Academically Related Activity (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, th...

2023-006 – Last Date of Attendance at an Academically Related Activity (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: If an institution is not required to take attendance, the withdrawal date is (1) the date, as determined by the institution, that the student began the withdrawal process prescribed by the institution; (2) the date, as determined by the institution, that the student otherwise provided official notification to the institution, in writing or orally, of his or her intent to withdrawal; (3) if the student ceases attendance without providing official notification to the institution of his or her withdrawal, the midpoint of the payment period or, if applicable, the period of enrollment; or (4-6) other special circumstances as documented by the institution. An institution that is not required to take attendance at an academically related activity may use, as the withdrawal date, the last date of attendance at an academically related activity as documented by the institution (34 CFR 668.22(c)). Condition: From a population of 163 students that officially or unofficially withdrew, we tested nineteen students and noted that documentation of the last date of attendance could not be provided for six students that unofficially withdrew and six students that officially withdrew. Cause: Controls are not functioning properly. Effect: Since documentation of the last date of attendance could not be provided, it could not be determined whether students that unofficially withdrew attended through the end of the period or students that officially withdrew had the correct date of last attendance. Repeat Finding from a Prior Year: Not a repeat finding. Recommendation: We recommend the University implement a policy to document the last date of attendance for students that unofficially withdrawal. In addition, we recommend the University maintain student-initiated withdrawal documentation for students that officially withdrawal. Management Response: The University acknowledges the deficiency in documenting the last dates of attendance for students who withdrew and has taken corrective actions to strengthen compliance with 34 CFR 668.22(c). To address this issue, the following steps have been implemented: 1)Revised Withdrawal Procedures: The University has formalized and updated its withdrawal procedures to require consistent documentation of the last date of attendance at an academically related activity for both official and unofficial withdrawals. Faculty are now required to report the last date a student participated in an academically related activity when submitting final grades or withdrawal notifications. 2) Mandatory Faculty Participation: Training will be provided to faculty and department chairs, emphasizing the importance of recording the last date of attendance for all students who cease attendance. The Registrar’s Office will incorporate this requirement into end-of-term processes and will enforce compliance before grade submission is finalized. 3) Retention of Student-Initiated Withdrawal Forms: A centralized and secure repository has been implemented to retain all student-initiated withdrawal requests. The Registrar’s Office is now responsible for maintaining this documentation and conducting periodic audits to ensure proper archiving. 4) Ongoing Monitoring: The Financial Aid and Registrar’s Offices will initiate a joint term-by-term reconciliation process to identify discrepancies in withdrawal reporting and verify the completeness of documentation. Responsible Party and contact information: Webber Registrar, Registrarmailbox@webber.edu, Pamela Denton - Financial Aid Counselor, dentonpe@webber.edu. Expected Date of Correction: 8/1/2025

View Audit 362898

Finding 571856 (2024-004)

Significant Deficiency 2024

Webber International University, Inc.

FL

Student Financial Aid Eligibility Subrecipient Monitoring

2024-004 –Satisfactory Academic Progress Policy (Significant Deficiency) Department of Education, SFA Cluster, Eligibility Criteria: In accordance with 34 CFR 668.34(a), an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible stu...

2024-004 –Satisfactory Academic Progress Policy (Significant Deficiency) Department of Education, SFA Cluster, Eligibility Criteria: In accordance with 34 CFR 668.34(a), an institution must establish a reasonable satisfactory academic progress policy for determining whether an otherwise eligible student is making satisfactory academic progress in his or her educational program and may receive assistance under Title IV, HEA programs. A student placed on academic probation may receive Title IV, HEA program funds for one payment period. At the end of one payment period on financial aid probation, the student must meet the institution's satisfactory academic progress standards or meet the requirements of the academic plan developed by the institution and the student to qualify for further Title IV, HEA program funds. Condition: Our review of 26 student files disclosed that one student was placed on academic probation after fall 2023 semester and received Pell for spring 2024 semester. The student did not meet satisfactory academic progress standards at the end of spring 2024 semester, however, the student received Pell for summer semester 2024. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Recommendation: We recommend the University review and update its policies to ensure that the University’s Satisfactory Academic Progress policy is enforced. Management Response: The University acknowledges the oversight in the enforcement of its Satisfactory Academic Progress (SAP) policy and has taken corrective action to address the deficiency. Specifically, the Financial Aid Office has conducted a comprehensive review of SAP monitoring procedures to ensure full compliance with federal regulations under 34 CFR 668.34. Corrective steps taken include: 1) Policy Clarification and Staff Training: The SAP policy has been reviewed and clarified to emphasize the requirement that a student failing to meet SAP after one payment period on financial aid probation is no longer eligible for Title IV funds unless they meet the conditions of an approved academic plan. Targeted training was delivered to financial aid counselors and compliance staff to reinforce correct application of SAP policies and documentation protocols. 2) Automated SAP Compliance Flag: An automated flag has been integrated into the student information system to alert staff when a student has reached the end of a probation period. This flag prevents Title IV disbursement until a manual review confirms eligibility based on SAP or academic plan compliance. 3)Ongoing Monitoring and Quality Assurance: At the conclusion of each academic term, the University runs comprehensive SAP reports to identify all students who have either regained eligibility, remained on SAP, or have newly been placed on SAP status. The student information system is configured to automatically flag these students and restrict Title IV disbursements through system-based controls in the auto-packaging process, thereby preventing ineligible aid disbursements and ensuring compliance with federal regulations. Responsible Party and contact information: Pamela Denton - Financial Aid Counselor, dentonpe@webber.edu, Trinity Lee – Financial Aid Processor, Leetk2@webber.edu. Expected Date of Correction: 8/1/2025

View Audit 362898

Finding 571843 (2024-001)

Material Weakness 2024

Arkansas Military and First Responders Academy

AR

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment

A revision to the PO process requires a PO to be approved in writing by the Director of Operations and the Superintendent before a purchase can be made.

View Audit 362867

Finding 571841 (2024-007)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The City-Parish transitioned the administration of the BRIGHT grant in the first quarter of 2025; therefore, we are unable to obtain some supporting documentation. The City-Parish provided documentation that a change in the project plan/scope from running five trauma centers to a variety of services...

The City-Parish transitioned the administration of the BRIGHT grant in the first quarter of 2025; therefore, we are unable to obtain some supporting documentation. The City-Parish provided documentation that a change in the project plan/scope from running five trauma centers to a variety of services based on needs and accessibility as opposed to confining them to centers was approved by the grantor agency through the programmatic reports which allowed expenses for gathering events, fitness camps, and activities for the Summer of Hope. This grant period ended September 27, 2024. Expected Implementation Date: June 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development

View Audit 362863 Questioned Costs: $1

Finding 571839 (2024-005)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Subrecipient Monitoring

The City-Parish acknowledges that the development has not progressed in accordance with the schedule outlined in the original loan agreement with the developer for the Scotlandville Housing Development. At the time of the 2023 disbursement, documentation provided by the developer supported project r...

The City-Parish acknowledges that the development has not progressed in accordance with the schedule outlined in the original loan agreement with the developer for the Scotlandville Housing Development. At the time of the 2023 disbursement, documentation provided by the developer supported project readiness and anticipated completion timelines; however, subsequent review and monitoring activities identified delays tied to financing, site control, and design completion. At present, the administration is evaluating if it wants to proceed with the project and what contract amendments would be stipulated. The Office of Community Development, working alongside its grant management consultant CSRS, recently initiated a detailed review of the project status and supporting documentation. This review culminated in the identification of potential deficiencies, including unresolved site control issues and the need for updated construction plans. An updated site plan, ownership verification, environmental remediation documentation, and full construction package are being actively pursued, and the developer has been provided a prioritized list of immediate action items to remedy outstanding issues if the project is going to proceed. To bring the project and agreement into compliance, the corrective actions noted below are actively being pursued. These corrective actions are intended to either return the project to a viable status under the existing agreement or establish the necessary conditions to invoke appropriate default provisions should remediation fail. These corrective actions include: Formal reassessment of project viability with CSRS, OCD, and project leadership, including a meeting scheduled for the week of July 1, 2025; Issuance of a formal notice to the developer requesting documentation of progress and corrective actions related to site control, tax clearance, design completion, and permitting; Evaluation of amendment or enforcement actions under the agreement, including potential restructuring of the loan timeline or initiating default proceedings if satisfactory progress is not demonstrated by mid-Q3 2025; Preparation of an updated commitment letter from the current administration to support the developer’s financial closing, contingent on demonstrated progress and documentation clearance, if the administration chooses to move forward with the project. Expected Implementation Date: September 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development

View Audit 362863 Questioned Costs: $1

Finding 571837 (2024-003)

Material Weakness 2024

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required...

The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required to substantiate payments and services rendered. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President

View Audit 362863 Questioned Costs: $1

Finding 571824 (2024-001)

Significant Deficiency 2024

City of Brentwood

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendation: The City should evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/tak...

Recommendation: The City should evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The City will ensure all verification checks are occurring prior to entering into contracts with vendors. Name(s) of the contact person(s) responsible for corrective action: Michelle DePew Planned completion date for corrective action plan: June 30, 2025

View Audit 362830

Finding 571802 (2024-003)

Significant Deficiency 2024

Council of Graduate Schools

DC

Subrecipient Monitoring Eligibility Reporting

Description:Significant deficiency in FFATA reporting threshold. Planned Corrective Action: CGS will familiarize itself with all FFATA reporting requirements to ensure that the $30,000.00 threshold for first-tier subawards will be reported to FSRS with all reporting deadlines observed by building th...

Description:Significant deficiency in FFATA reporting threshold. Planned Corrective Action: CGS will familiarize itself with all FFATA reporting requirements to ensure that the $30,000.00 threshold for first-tier subawards will be reported to FSRS with all reporting deadlines observed by building this requirement into the grants management calendaring system. Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations

View Audit 362812

Finding 571782 (2024-001)

Significant Deficiency 2024

Prc

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accoun...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362805

Finding 571747 (2024-009)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subre...

The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subrecipient monitoring plans and checklists.

View Audit 362742

Finding 571746 (2024-008)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review...

The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review.

View Audit 362742

Finding 571745 (2024-007)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327

The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.

View Audit 362742

Finding 571744 (2024-006)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.

View Audit 362742 Questioned Costs: $1

Finding 571743 (2024-005)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will w...

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will work with HUD to establish a correct methodology in reporting consistency with IDIS.

View Audit 362742

Finding 571742 (2024-004)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete captur...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571741 (2024-003)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

1. The City has updated policies and procedures in place. 2. A standardized Subrecipient Audit Risk Assessment Checklist is in place and completed for all the FY24 agencies receiving HOPWA. 3. A Monitoring Risk Assessment Checklist has also been developed and implemented to guide and document the ev...

1. The City has updated policies and procedures in place. 2. A standardized Subrecipient Audit Risk Assessment Checklist is in place and completed for all the FY24 agencies receiving HOPWA. 3. A Monitoring Risk Assessment Checklist has also been developed and implemented to guide and document the evaluation of subrecipient risk, review of single audit reports, monitoring. 4. A monitoring Plan has also been developed

View Audit 362742

Finding 571740 (2024-002)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571728 (2024-001)

Significant Deficiency 2024

The County of Jefferson

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendation: The County should evaluate its procedures and implement an additional control to ensure verifications checks are ccurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planne...

Recommendation: The County should evaluate its procedures and implement an additional control to ensure verifications checks are ccurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will ensure all verification checks are occurring prior to entering into contracts with vendors. Name(s) of the contact person(s) responsible for corrective action: Kristy Apprill Planned completion date for corrective action plan: June 30, 2025

View Audit 362730

Finding 571717 (2024-001)

Significant Deficiency 2024

Pickaway County

OH

Subrecipient Monitoring Reporting

We will correct our reporting issues with the next required report.

View Audit 362715

Finding 571704 (2024-001)

Significant Deficiency 2024

Goddard Riverside Community Center

NY

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

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will cal...

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will calculate the indirect rate based on the approved rate in the contracts. The Financial Reporting Manager will ensure the formulas are calculated based on the approved rates, which is a new position in the department. The accounting staff on a quarterly basis will reconcile the calculation on the trial balance to an independent calculation done by the Financial Reporting Manager. Any variances will be adjusted on the ledger and the billing in a timely manner to ensure the rates are correct. Person Responsible: Oona Kossally, Financial Reporting Manager Expected Completion: Ongoing – Reconciliations will begin with the June 30th 2025 year end financials and moving forward will be on at the end of each quarter.

View Audit 362668

Finding 571699 (2024-005)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571697 (2024-004)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571695 (2024-003)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develo...

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develop and implement a comprehensive training program, accompanied by detailed written guidelines and procedures, to equip all staff involved in managing federal funds with the necessary knowledge and tools to maintain compliance and enhance accountability.

View Audit 362633

Corrective Action Plans

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