FAC Explorer

Corrective Action Plans

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Finding 1240803 (2025-017)
Material Weakness 2025
City of Belgrade
MT
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
FINDING 2025-017: Controls Over SRF Reimbursement Requests Response: The City again agrees with the auditor’s recommendation and will include reporting and reimbursement rules and guidelines in the new Grant & Federal Funding policy currently being developed by the Finance Department. We have also c...
FINDING 2025-017: Controls Over SRF Reimbursement Requests Response: The City again agrees with the auditor’s recommendation and will include reporting and reimbursement rules and guidelines in the new Grant & Federal Funding policy currently being developed by the Finance Department. We have also created a central location for all grant documentation to be stored in order to keep all documentation available to everyone involved in grant-related transactions. The new process/policy will also include additional review requirements.
View Audit 415127
Finding 1240800 (2025-003)
Material Weakness 2025
Town of Cohasset
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.322
Audit Finding Reference: 2025-003 Missing Procurement Contract Provisions Planned Corrective Action: The Town will work with its legal counsel and relevant departments to ensure that future contracts include all applicable procurement provisions and required language. The Town will incorporate this ...
Audit Finding Reference: 2025-003 Missing Procurement Contract Provisions Planned Corrective Action: The Town will work with its legal counsel and relevant departments to ensure that future contracts include all applicable procurement provisions and required language. The Town will incorporate this review into its contracting process going forward. Planned Implementation Date of Corrective Action: Fiscal Year 2027 Person Responsible for Corrective Action: Michelle Leary, Procurement Officer
View Audit 415167
Finding 1240795 (2025-002)
Material Weakness 2025
Town of Cohasset
MA
Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303
Audit Finding Reference: 2025-002 Improve Internal Controls Over Reporting and Period of Performance Planned Corrective Action: The Town has reviewed the processes and internal controls related to reporting and the period of performance. Going forward, the Town will ensure that appropriate procedure...
Audit Finding Reference: 2025-002 Improve Internal Controls Over Reporting and Period of Performance Planned Corrective Action: The Town has reviewed the processes and internal controls related to reporting and the period of performance. Going forward, the Town will ensure that appropriate procedures are followed to support accurate and timely reporting and compliance with applicable period-of-performance requirements. Management will continue to monitor these processes to ensure that internal controls remain effective. Planned Implementation Date of Corrective Action: Fiscal Year 2027 and ongoing. Person Responsible for Corrective Action: Michelle Leary and Bethiny Moseley
View Audit 415167
Finding 1240790 (2025-001)
Material Weakness 2025
Town of Cohasset
MA
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Audit Finding Reference: 2025-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: The Town has received a draft policy addressing requirements related to Federal Awards. The Town will review the policy and work toward presenting it to the Board for consideration and a...
Audit Finding Reference: 2025-001 Document Policies and Procedures Over Federal Awards Planned Corrective Action: The Town has received a draft policy addressing requirements related to Federal Awards. The Town will review the policy and work toward presenting it to the Board for consideration and adoption during FY27. Planned Implementation Date of Corrective Action: Within Fiscal Year 2027. Person Responsible for Corrective Action: Michelle Leary and Bethiny Moseley
View Audit 415167
Finding 1240764 (2025-004)
Material Weakness 2025
Kennebec Valley Council of Governments
ME
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
KVCOG did not have effective internal controls to help ensure timely and accurate preparation of financial information, including account reconciliations. As a result, management did not have the information necessary to complete the FAC filing within the timeframe required by 2 CFR §200.512(a)(1). ...
KVCOG did not have effective internal controls to help ensure timely and accurate preparation of financial information, including account reconciliations. As a result, management did not have the information necessary to complete the FAC filing within the timeframe required by 2 CFR §200.512(a)(1). The late submission of the Single Audit report to the FAC creates noncompliance with federal reporting requirements and increases KVCOG’s risk of administrative actions by federal awarding agencies. This may result in delayed acceptance of federal awards, imposition of grant conditions, or restrictions on access to federal funds until the report is submitted and accepted. Corrective Action: It is impossible to submit an annual audited report within 90 days of year-end. This would mean the audit with have to be completed and approved by 9/30/26. The best we can do in this case is be as efficient as possible in closing our reports and reconciling information to be prepared for auditors as soon as possible after year-end. For example, for fiscal year ending 6/30/26, we are not planning audit work until early to mid-November which is already past the deadline, with final reports probably not until the end of 2026 at the earliest. We can only do our best to be efficient. The only other option is to submit a preliminary internal unaudited reports noted as such. Regarding the data collection form and reporting package for FY24-25, we did not meet this deadline due to transition in financial staffing and the delay in being able to engage an audit firm. For FY25-26, we should be able to meet this deadline based on currently scheduled audit work (November) and this should be consistent for subsequent years. Responsible Party: Name: Diana Rafuse Title: Finance Director Phone: 207-453-4258 Anticipated Completion Date: 12/31/2026
View Audit 415161
Finding 1240758 (2025-001)
Material Weakness 2025
Sociedad Para Asistencia Legal De Puerto Rico, Inc.
PR
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303
Sociedad para Asistencia Legal de Puerto Rico, Inc. Corrective Action Plan Single Audit 2025 For the Year Ended June 30, 2025 Section I: General Information Auditee: Sociedad para Asistencia Legal de Puerto Rico, Inc. (the Organization) Audit Period: July 1, 2024 – June 30, 2025 Auditor: Galíndez LL...
Sociedad para Asistencia Legal de Puerto Rico, Inc. Corrective Action Plan Single Audit 2025 For the Year Ended June 30, 2025 Section I: General Information Auditee: Sociedad para Asistencia Legal de Puerto Rico, Inc. (the Organization) Audit Period: July 1, 2024 – June 30, 2025 Auditor: Galíndez LLC Date: January 22, 2026 Section II: Financial Statement Findings No findings were reported under Government Auditing Standards. Section III: Federal Award Findings and Questioned Costs Finding No. 2025-001: Bi-weekly Reporting Compliance • Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSFRF) • ALN: 21.027 • Compliance Requirement: Reporting Condition Identified by Auditor: During the reporting test, auditors detected that reports were submitted after the corresponding bi-weekly period. Additionally, expenditures in the reports contained errors related to amounts for employee retentions for payroll taxes, which were included in the reports but were not expenditures incurred by the Organization at that specific moment. Management's Views and Justification: The Organization acknowledges that three (3) out of twelve (12) bi-weekly reports for ALN 21.027 were submitted late. This delay was due to an unintentional error involving a mismatch of dates, as explained in an email to the grantor on the same day as the submission. The grantor acknowledged receipt of the report. Furthermore, the Organization maintains continuous communication with the grantor to validate eligible expenses. The grantor has not verbalized any major discrepancies related to late submissions in the monthly stakeholder meetings. While the Organization recognizes the late submission, it asserts that the delay was minor and promptly addressed. 2 Management's Views and Justification (continues): Management highlights that the Organization also administered major federal programs under FEMA Public Assistance (ALN 97.036) and Hazard Mitigation (ALN 97.039) passed through COR3. These programs were audited and received an unmodified opinion with no findings reported, as confirmed by the COR3 Management Decision Letter dated August 26, 2025 (Determination: "No Action Required"). Corrective Actions Taken or Planned To address the findings and prevent recurrence, Sociedad para Asistencia Legal de Puerto Rico, Inc. is implementing the following measures: 1. Improving Accuracy of Expenditures • Reconciliation Protocol: We will implement a strict protocol where the Finance Director reconciles General Ledger (GL) with bi-weekly reports to ensure that only eligible, incurred expenditures are reported. • Validation: Specific procedures will be added to prevent the inclusion of non-expenditure items (such as employee payroll tax retentions) in the reports. • Automated Checks: We will implement automated checks or validation rules in the reporting process to detect and prevent data entry errors. • Pre-Submission Audit: A compliance officer will conduct pre-submission audits to review expenditures against federal guidelines, ensuring compliance with OMB Circular A-133 and 2 CFR 200. 2. Timely Submission of Reports • Reminder System: A system of calendar reminders has been implemented for all report deadlines. • Accountability: Clear consequences have been established for failing to submit reports on time. • Timeline Assessment: We are evaluating the current reporting timeline to assess if adjustments are needed to allow for adequate review time prior to submission. 3. Communication with Grantor • Proactive Updates: We will proactively communicate with the grantor regarding these corrective actions. • Implementation Timeline: We will provide the grantor with a specific timeline for the full implementation of these protocols. Implementation Details: • Anticipated Completion Date: December 31, 2025 • Responsible Official: Héctor A. Díaz Pomales, Director de Finanzas Sociedad para Asistencia Legal de Puerto Rico, Inc.
View Audit 415158
Finding 1240757 (2025-003)
Material Weakness 2025
City of Warwick, Rhode Island
RI
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430
Warwick Public Schools has implemented several procedures to strengthen grant management, improve the accuracy and timeliness of required reporting, and ensure appropriate coordination between the Grants and Business Offices. 1. Grants Management Calendar: A shared Grants Management Calendar has bee...
Warwick Public Schools has implemented several procedures to strengthen grant management, improve the accuracy and timeliness of required reporting, and ensure appropriate coordination between the Grants and Business Offices. 1. Grants Management Calendar: A shared Grants Management Calendar has been created and is actively used by the Grants and Business Offices to monitor reporting deadlines and ensure required reports are completed and submitted on time. The calendar identifies the individual responsible for each reporting requirement and is managed by the Director of Federal Programs & Grants, Paul Heatherton. 2. Grant Tracker: A centralized Grant Tracker has been implemented to document key grant information, including the Grant Award Notification (GAN), approved budget, grant-funded positions, and grant end dates. This tracker is shared with the Grants and Business Offices and, when applicable, Human Resources. It supports coordination across departments, particularly for positions funded through grants with defined end dates, such as the Coronavirus State and Local Fiscal Recovery Funds. This process helps the district identify upcoming grant expirations and plan for the continuation or transition of funding for grant-funded positions. 3. Annual Grant Position and Funding Notifications: The Grants Office has established an annual process for providing Human Resources with a transaction notice identifying grant-funded positions and their associated grant fund numbers. This procedure strengthens communication regarding grant-funded staffing and helps ensure that positions are accurately associated with the appropriate funding sources. 4. Federal Grants Management Procedural Guide: Warwick Public Schools intends to develop a Warwick Public Schools Federal Grants Management – Procedural Guide by April 2027. This working guide will include both programmatic and financial procedures to promote consistent grant administration and ensure compliance with applicable federal, state, and grant-specific requirements. The guide will establish clear expectations for grant oversight, reporting deadlines, financial documentation, expenditure monitoring, and coordination among the Grants Office, Business Office, and other relevant departments. It will serve as a reference for staff responsible for administering and monitoring grant-funded programs and expenditures. The Grants Management Calendar, Grant Tracker, and annual grant position and funding notification procedures were implemented as of September 30, 2026. Completion of the Federal Grants Management Procedural Guide by April 2027 will serve as an additional step toward strengthening internal controls, standardizing grant administration, and supporting ongoing compliance.
View Audit 415155
Finding 1240714 (2025-005)
Material Weakness 2025
Nevadaworks
NV
Subrecipient Monitoring § 200.303 § 200.332
Subrecipient Monitoring Management Response: Management acknowledges this finding. The audit found that monitoring documentation could not be provided for six of eight subrecipients tested. In particular, the monitoring process did not adequately address subrecipients whose agreements terminated dur...
Subrecipient Monitoring Management Response: Management acknowledges this finding. The audit found that monitoring documentation could not be provided for six of eight subrecipients tested. In particular, the monitoring process did not adequately address subrecipients whose agreements terminated during the fiscal year. Approximately $3.7 million was passed through to subrecipients during the fiscal year. Corrective Action: Nevadaworks will establish a formal subrecipient monitoring procedure designed to ensure compliance with applicable Federal requirements. 1. A written subrecipient monitoring policy and related procedures will be maintained and communicated to applicable staff. Responsible Party: Grants/Compliance Manager, with oversight by the Chief Executive Officer and Finance Manager/Controller. Target Completion: The formal subrecipient monitoring procedure will be implemented immediately for active subrecipients and incorporated into applicable subaward closeout procedures. Monitoring: Management will periodically review the monitoring status of subrecipients to verify that all required monitoring activities have been completed and deficiencies have been appropriately addressed.
View Audit 415079
Finding 1240636 (2025-003)
Material Weakness 2025
Housing Hope and Subsidiaries
WA
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.317 § 200.318 § 200.327
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Housing Hope adopted a P...
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Housing Hope adopted a Procurement Policy that aligns with the Uniform Guidance following year end. The policy was communicated to all staff with purchasing and procurement responsibilities. The policy will be reviewed at least annually to ensure continued compliance with the Uniform Guidance. In addition, management conducts periodic reviews of procurement practices to verify compliance with the Policy. Anticipated completion date: The Procurement Policy was adopted November 2025 by the Board.
View Audit 415020
Finding 1240634 (2025-005)
Material Weakness 2025
Housing Hope and Subsidiaries
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Beginning July 1, 2025, ...
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Beginning July 1, 2025, the Payroll Specialist began saving physically signed timesheets that document allocations to grants. Beginning August 1, 2025, allocations to grants are captured within the payroll system, ADP, along with the supervisor approval. The Payroll Specialist verifies each line on the timesheet is approved, which the system requires for the employee to receive payment. Anticipated completion date: Corrective action of signed allocation timesheets was implemented July 1, 2025. Corrective action of allocations to grants within ADP was implemented August 1, 2025.
View Audit 415020
Finding 1240630 (2025-002)
Material Weakness 2025
Housing Hope and Subsidiaries
WA
Subrecipient Monitoring § 200.332
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: This was the first and o...
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: This was the first and only grant Housing Hope has administered that required subrecipient monitoring. The grant has since ended, and the organization does not anticipate entering any future agreements that would require subrecipient monitoring. To ensure compliance should such an agreement arise again, Housing Hope adopted a Subrecipient Monitoring Policy. This policy outlines the criteria for identifying subrecipient relationships and establishes a standardized process for monitoring subrecipients, if any are engaged in the future. Anticipated completion date: The Subrecipient Monitoring Policy was adopted October 2025 by the Board.
View Audit 415020
Finding 1240628 (2025-004)
Material Weakness 2025
Housing Hope and Subsidiaries
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Housing Hope changed pro...
Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Housing Hope changed property management companies in April 2026. The new property management company is working to bring all past due certifications for current tenants up to date. Progress towards this goal is monitored through bi-weekly reports to Housing Hope management. The new property management company maintains a schedule of all certifications due dates and tracks progress towards these dates on a schedule shared with Housing Hope management. Anticipated completion date: December 31, 2026
View Audit 415020
Finding 1240544 (2025-002)
Material Weakness 2025
Swope Health Services and Subsidiaries
MO
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.431
Identifying Number: Finding 2025-002 - Fringe Benefit Cost Objectives and Internal Controls Corrective Actions Taken or Planned: A documented actual-to-allocated fringe benefit reconciliation will be prepared and independently reviewed by management before fringe benefit costs are finalized for fede...
Identifying Number: Finding 2025-002 - Fringe Benefit Cost Objectives and Internal Controls Corrective Actions Taken or Planned: A documented actual-to-allocated fringe benefit reconciliation will be prepared and independently reviewed by management before fringe benefit costs are finalized for federal grant reporting and/or requests for reimbursement. The reconciliation and supporting allocation calculation will be retained as evidence that fringe benefit charges are supported, accurate, and appropriately allocated to the applicable federal programs. Person(s) Responsible: Essence Montgomery, CFO and Abdul Hadi, Director of Financial Accounting Anticipated Completion Date: October 1, 2026 Management Oversight & Next Steps: Management will communicate these control requirements to accounting personnel and responsible departments and incorporate them into current accounting policies and procedures. Documentation supporting the performance of each control will be retained as part of applicable workpapers and made available for management review and future audit testing.
View Audit 414983
Finding 1240539 (2025-004)
Material Weakness 2025
Swope Health Services and Subsidiaries
MO
Reporting Subrecipient Monitoring § 200.303 § 200.329
Identifying Number: Finding 2025-004 - Reporting and Internal Controls Corrective Actions Taken or Planned: All required federal financial reports must have documented management review and approval before submission to the granting agency. Evidence of approval, including the reviewer, date of revie...
Identifying Number: Finding 2025-004 - Reporting and Internal Controls Corrective Actions Taken or Planned: All required federal financial reports must have documented management review and approval before submission to the granting agency. Evidence of approval, including the reviewer, date of review, and final report submitted, will be retained with the grant reporting documentation. Reports will not be considered complete until evidence of review and approval has been documented. Person(s) Responsible: Essence Montgomery, CFO and Abdul Hadi, Director of Financial Accounting Anticipated Completion Date: October 15, 2026 Management Oversight & Next Steps: Management will communicate these control requirements to accounting personnel and responsible departments and incorporate them into current accounting policies and procedures. Documentation supporting the performance of each control will be retained as part of applicable workpapers and made available for management review and future audit testing.
View Audit 414983
Finding 1240538 (2025-003)
Material Weakness 2025
Swope Health Services and Subsidiaries
MO
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.302
Identifying Number: Finding 2025-003 - Allowable Costs and Internal Controls Corrective Actions Taken or Planned: No non-payroll expenditure will be charged to a federal award without documented review and approval of the supporting invoice, grant coding, allowability, and confirmation that the expe...
Identifying Number: Finding 2025-003 - Allowable Costs and Internal Controls Corrective Actions Taken or Planned: No non-payroll expenditure will be charged to a federal award without documented review and approval of the supporting invoice, grant coding, allowability, and confirmation that the expenditure has not been charged to another federal award. Supporting documentation and evidence of approval will be maintained with the grant expenditure records to provide a clear audit trail from source documentation to the general ledger and applicable federal award. Person(s) Responsible: Essence Montgomery, CFO; Abdul Hadi, Director of Financial Accounting; and Rushikesh Patel, Accounting Manager Anticipated Completion Date: October 1, 2026 Management Oversight & Next Steps: Management will communicate these control requirements to accounting personnel and responsible departments and incorporate them into current accounting policies and procedures. Documentation supporting the performance of each control will be retained as part of applicable workpapers and made available for management review and future audit testing.
View Audit 414983
Finding 1240495 (2025-009)
Material Weakness 2025
Heritage University
WA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.327
9. 2025-009 – Procurement Suspension and Debarment – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University review their current control policies and procedures, and ensure controls are designed and implemented that sat...
9. 2025-009 – Procurement Suspension and Debarment – Material Weakness in Internal Controls over Compliance and Material Noncompliance Recommendation: The auditors recommend the University review their current control policies and procedures, and ensure controls are designed and implemented that satisfy the requirements outlined in 2 CFR 200.318 through 200.327 and 2 CFR 180.220. Planned corrective actions: Heritage University agrees with the recommendation and is reviewing its current procurement policies, procedures, and internal controls as they relate to purchases made with federal funds. The University is assessing existing purchasing practices to identify areas where additional documentation, clarification, or controls may be needed to support compliance with applicable federal procurement requirements. As part of this work, management will review responsibilities and coordination among Sponsored Programs, Grant Accounting, the Business Office, Purchasing, and departments responsible for initiating and approving federally funded purchases. The University plans to strengthen and document processes surrounding appropriate approvals, purchasing methods, supporting documentation, vendor review, and other applicable federal requirements. Particular attention will be given to establishing clear ownership and appropriate checkpoints within the purchasing process so that compliance considerations are addressed before federally funded purchases are completed. The Office of Sponsored Programs, in collaboration with the Business Office and other affected departments, will support the review and development of updated procedures and provide guidance and training as processes are established. Management recognizes that strengthening the University's procurement framework will be an ongoing process and will prioritize improvements based on identified risk, operational needs, and applicable federal requirements. Name of Responsible Party: Dr. Yesenia Rodriguez, Rachel Castilleja Anticipated completion date: In Progress
View Audit 414959
Finding 1240451 (2025-016)
Material Weakness 2025
Guam Department of Education
GU
Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding No.: 2025-016 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund 84.425A Education Stabilization Fund – State Educational Agency (Outlying Areas) Federal Award No.: S425A210003 Area: Special Tests and Provisions – Wage Rate Requirements Questioned Co...
Finding No.: 2025-016 Federal Agency: U.S. Department of Education AL Program: 84.425 Education Stabilization Fund 84.425A Education Stabilization Fund – State Educational Agency (Outlying Areas) Federal Award No.: S425A210003 Area: Special Tests and Provisions – Wage Rate Requirements Questioned Costs: $4,255,458 Views of Auditee and Corrective Actions GDOE concurs with the recommendation that controls over compliance with applicable Wage Rate Requirements should be strengthened. GDOE was not aware of the broader factors that would trigger the Davis-Bacon requirement. All the training and webinars GDOE program personnel attended iterated the requirement when federal funds are used for construction projects. However, GDOE does not concur with the determination that the entire $4,255,458 associated with the identified construction project constitutes questioned costs. GDOE acknowledges that the required certified payroll documentation was not maintained for the transactions identified in the finding. GDOE further acknowledges the need to strengthen its procurement and contract administration procedures to ensure that federally funded construction activities subject to applicable Wage Rate Requirements contain the required contractual provisions and that certified payroll documentation is obtained, reviewed, and retained. However, the absence of an executed construction contract and certified payroll documentation does not, by itself, establish that the entire amount paid to the vendor was unallowable or that workers performing the work were compensated below applicable wage requirements. Accordingly, GDOE believes that the questioned-cost determination should distinguish between the identified compliance and documentation deficiency and evidence demonstrating that the underlying expenditures were unallowable. GDOE will continue its efforts to obtain available certified payrolls, payroll records, and other supporting documentation from the contractor and will provide such documentation for consideration during audit resolution. Plan of action and completion date: GDOE will strengthen controls over federally funded construction projects subject to applicable Wage Rate Requirements. GDOE will: 1. Establish a documented determination of the applicability of Wage Rate Requirements for federally funded construction activities prior to solicitation, award, purchase order issuance, or commencement of work. 2. Ensure that solicitations, contracts, purchase orders, and other applicable procurement documents contain all required federal labor standards and Wage Rate Requirements provisions when applicable. 3. Require contractors and subcontractors subject to Wage Rate Requirements to submit required certified payroll documentation within the applicable timeframe during contract performance. 4. Designate responsible personnel to review certified payroll submissions for completeness and compliance and document evidence of the review. 5. Develop and implement a standardized compliance checklist for federally funded construction projects addressing Wage Rate Requirements, required contract provisions, certified payroll submissions, and related documentation. 6. Maintain certified payrolls, applicable wage determinations, contract provisions, compliance reviews, and other supporting documentation within the applicable procurement or contract file. 7. Provide guidance and training to Procurement, Federal Programs, project managers, contract administrators, and other personnel involved in federally funded construction activities regarding Wage Rate Requirements and documentation responsibilities. 8. Continue efforts to obtain the outstanding certified payrolls, payroll records, and other supporting documentation for the project identified in the finding and document the final resolution of the matter. Corrective actions will begin with immediate implementation for new federally funded construction activities subject to Wage Rate Requirements. Remediation of the transactions identified in the finding remains ongoing pending receipt and review of available contractor payroll documentation. Plan to monitor and responsible officials: Procurement Division, Federal Programs Division, applicable project/program managers and contract administrators, and Financial Affairs as applicable will be responsible for corrective action implementations and monitoring.
View Audit 414946
Finding 1240448 (2025-011)
Material Weakness 2025
Guam Department of Education
GU
Allowable Costs / Cost Principles Cash Management Subrecipient Monitoring
Finding No.: 2025-011 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grants Federal Award No.: S403A220002, S403A230002, S403A240002 Area: Cash Management Questioned Costs: 841,180 Views of Auditee and Corrective Actions GDOE does not agree on the criteria and the cause...
Finding No.: 2025-011 Federal Agency: U.S. Department of Education AL Program: 84.403 Consolidated Grants Federal Award No.: S403A220002, S403A230002, S403A240002 Area: Cash Management Questioned Costs: 841,180 Views of Auditee and Corrective Actions GDOE does not agree on the criteria and the cause. The requirement that vendors for federal expenditures are paid either on the same day or within 24 hours after the funds had been received, was a requirement for the TPFA. This requirement was removed in reference to the letter from US Department of Education dated July 19, 2024, wherein the special condition regarding vendor payments was removed. All items comprising the $841,180 questioned cost were all paid within three business days from the date of the drawdown, therefore demonstrating GDOE’s commitment to minimize the time between the drawdown of federal funds and their disbursement. Plan of action and completion date: GDOE will revisit existing SOP on Cash Disbursement Procedures to reflect the Department's current responsibilities following the transition from the TPFA and incorporate applicable U.S. Department of Education Special Conditions and other cash management requirements into GDOE’s written procedures. Plan to monitor and responsible officials: The Federal Programs Division and Financial Affairs Accounts Payable will be responsible for monitoring the implementation of corrective actions. The SOP will be updated during FY2026, with monitoring and compliance procedures ongoing thereafter.
View Audit 414946
Finding 1240446 (2025-008)
Material Weakness 2025
Guam Department of Education
GU
Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding No.: 2025-008 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families 84.403 Consolidated Grants Federal Award No.: H181A220008, H181A230008, H181A240008 S403A220002, S403A230002, S403A240002 Area: Cash Management Questioned Costs: ...
Finding No.: 2025-008 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families 84.403 Consolidated Grants Federal Award No.: H181A220008, H181A230008, H181A240008 S403A220002, S403A230002, S403A240002 Area: Cash Management Questioned Costs: $0 Views of Auditee and Corrective Actions GDOE does not agree with the finding. The requirement that vendors for federal expenditures are paid either on the same day or within 24 hours after the funds had been received, was a requirement for the TPFA. This requirement was removed in reference to the letter from US Department of Education dated July 19, 2024, wherein the requirement for vendor payments within 24 hours was removed. Management recognizes the importance of maintaining written procedures that accurately reflect the Department's current operating environment and clearly establish responsibilities for requesting federal funds, confirming receipt of funds, releasing related payments, monitoring applicable cash management requirements, and documenting exceptions. Plan of action and completion date: GDOE will revisit existing SOP on Cash Disbursement Procedures to reflect the Department's current responsibilities following the transition from the TPFA and incorporate applicable U.S. Department of Education Special Conditions and other cash management requirements into GDOE’s written procedures. Plan to monitor and responsible officials: The Federal Programs Division and Financial Affairs Accounts Payable will be responsible for monitoring the implementation of corrective actions. The SOP will be updated during FY 2026 with monitoring and compliance procedures ongoing thereafter.
View Audit 414946
Finding 1240445 (2025-006)
Material Weakness 2025
Guam Department of Education
GU
Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303
Finding No.: 2025-006 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Cluster (IDEA) 84.181 Special Education – Grants for Infants and Families 84.403 Consolidated Grants Federal Award No.: H027A230013 H181A220008, H181A230008 S403A220002, S403A230002 Area: Period o...
Finding No.: 2025-006 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Cluster (IDEA) 84.181 Special Education – Grants for Infants and Families 84.403 Consolidated Grants Federal Award No.: H027A230013 H181A220008, H181A230008 S403A220002, S403A230002 Area: Period of Performance Questioned Costs: $0 Views of Auditee and Corrective Actions GDOE does not agree with the condition that “GDOE does not have internal control to ensure that liquidation of the obligation occurs within the allowable period of time”. GDOE has existing procedures which includes bi-weekly / weekly monitoring meeting of the program team and financial affairs. The meeting agenda would always include the expiration and liquidation dates of the grants. However, GDOE acknowledges the need to include the controls and procedures addressing liquidation deadlines in the Standard Operating Procedure (SOP) 200-034 for Accounts Payable and Cash Disbursement Procedures. Plan of action and completion date: SOP 200-034 will be updated to include the controls and procedures addressing liquidation deadlines. Federal Programs, program managers, Accounts Payable, and Financial Affairs will maintain a grant closeout schedule identifying each awards period of performance end date, liquidation deadline and outstanding obligations. Periodic review will be performed before liquidation deadlines, with aging items escalated for resolution. Closeout procedures will document required coordination among program, procurement, receiving, accounts payable, and Financial Affairs. Plan to monitor and responsible officials: Federal Programs Division and Financial Affairs/Accounts Payable, with applicable program managers. Additionally, the Internal Audit Office will monitor federal grant statuses and identify associated risks to include period of performance and report any deficiencies to respective divisions and GDOE leadership.
View Audit 414946
Finding 1240444 (2025-009)
Material Weakness 2025
Guam Department of Education
GU
Subrecipient Monitoring Period of Performance § 200.344
Finding No.: 2025-009 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Federal Award No.: H181A220008 Area: Period of Performance Questioned Costs: $32,733 Views of Auditee and Corrective Actions GDOE agrees with the condition but do...
Finding No.: 2025-009 Federal Agency: U.S. Department of Education AL Program: 84.181 Special Education – Grants for Infants and Families Federal Award No.: H181A220008 Area: Period of Performance Questioned Costs: $32,733 Views of Auditee and Corrective Actions GDOE agrees with the condition but does not agree with the cause. Management notes that the exception represented one of 36 transactions selected for testing and was identified as an isolated instance. The 2022 grant was approved for a late liquidation and was only opened for a short period of time. Nevertheless, GDOE recognizes that all federal expenditures must be liquidated within the applicable timeframe and that adequate controls should be maintained to identify and resolve outstanding obligations before the expiration of the liquidation period. Management will strengthen its grant closeout monitoring procedures to reduce the risk of outstanding obligations remaining unresolved beyond applicable federal liquidation deadlines. Plan of action and completion date: GDOE will strengthen controls over the monitoring and timely liquidation of federal award obligations. GDOE will: 1. Perform periodic reviews of outstanding obligations and unpaid expenditures in advance of applicable liquidation deadlines. 2. Coordinate among Federal Programs Division, applicable program personnel, Procurement, receiving personnel, Accounts Payable, Financial Affairs and office in-charge of the drawdown to identify and resolve outstanding transactions before the liquidation deadline. 3. Establish escalation procedures for obligations that remain outstanding as the liquidation deadline approaches so that responsible personnel and management can take timely corrective action. 4. Evaluate the need for an extension request when circumstances prevent timely liquidation and an extension is permitted under applicable federal requirements. 5. Document the resolution of outstanding obligations and retain supporting documentation demonstrating that expenditures were liquidated within the applicable timeframe. 6. Periodically review grant closeout activity to identify recurring processing delays and implement additional corrective measures when necessary. Plan to monitor and responsible officials: The Federal Programs Division, applicable program management, and Financial Affairs Accounts Payable will be responsible for monitoring the implementation of corrective actions. Corrective actions will be initiated with the FY2026 grant closeout cycle, with ongoing monitoring thereafter.
View Audit 414946
Finding 1240438 (2025-004)
Material Weakness 2025
Guam Department of Education
GU
Reporting Subrecipient Monitoring School Nutrition Programs
Finding No.: 2025-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions GDOE acknowledges the finding. The corrective action addresses the variances in th...
Finding No.: 2025-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions GDOE acknowledges the finding. The corrective action addresses the variances in the first and third quarter FY 2025 FNS-777 reports, related accounting records and reconciliations, and the subawards that were not reported as required by the Federal Funding Accountability and Transparency Act. Plan of action and completion date: The GDOE Business Office will reconcile applicable MUNIS expenditures against CNP claim and reimbursement records, draw requests, ASAP draw confirmations, bank receipts, MUNIS revenue entries, accounts receivable and other applicable receivable records, and documented adjustments. Differences among amounts requested, drawn, received, and recorded in MUNIS will be documented and resolved. Each quarterly FNS-777 will be supported by a line-by-line workpaper prepared by the GDOE Business Office and provided to GDOE FNSMD CNP, identifying the authoritative source for prior-period amounts, current period outlays, valid unliquidated obligations, federal funds authorized, adjustments, and the unobligated balance. An ASAP draw alone will not determine whether an amount is reported as an outlay or an unliquidated obligation. An earned reimbursement that has not yet been drawn may be recorded as a receivable for reconciliation purposes but will not automatically be reported as an unliquidated obligation. Separately, the GDOE Business Office will establish its controls under 2 CFR part 170 to identify and timely report each CNP subaward of $30,000 or more in the applicable federal system (FSRS). In coordination with GDOE FNSMD CNP, the GDOE Business Office review the FY 2025 subawards, submit any permitted late or corrective reports, and retain evidence of submission or final disposition. Plan to monitor and responsible officials: GDOE FNSMD CNP will conduct monthly follow-ups with the GDOE Business Office to monitor progress and ensure that activities remain on track for completion within the established timelines. Reconciliations will be performed quarterly to ensure that all financial transactions for the quarter are accurately recorded, supported, and ready for required reporting. The GDOE FNSMD CNP Administrator, Anthony S. Monforte and CNP Program Coordinator, Franklin J. Cruz will oversee the reconciliation and reporting controls. The Controller or designated GDOE Business Office official will be responsible for ASAP draws, MUNIS records, cash receipts, receivables, draw confirmations, federal subaward reporting, and supervisory review. The corrective actions will be implemented by October 1, 2026, and first applied to the FY 2027 first quarter reporting cycle. For each quarterly filing, GDOE FNSMD CNP will retain the completed reconciliation, preparer and reviewer sign-offs, and evidence of supervisory review, including supporting documentation provided by the GDOE Business Office, as applicable. The responsible officials will also document an annual review of the control process.
View Audit 414946
Finding 1240437 (2025-003)
Material Weakness 2025
Guam Department of Education
GU
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding No.: 2025-003 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Procurement and Suspension and Debarment Questioned Costs: $744,643 Views of Auditee and Corrective Actions GDOE acknowledges the finding. The finding co...
Finding No.: 2025-003 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Procurement and Suspension and Debarment Questioned Costs: $744,643 Views of Auditee and Corrective Actions GDOE acknowledges the finding. The finding concerns the lack of documented exclusion verification before GDOE entered into or renewed covered transactions although the verifications were conducted. GDOE also notes the auditors’ determination that, as of September 30, 2025, none of the entities were suspended or debarred. Plan of action and completion date: GDOE Food and Nutrition Services Management Division (FNSMD), Child Nutrition Programs (CNP) will implement an internal control procedure consistent with 2 CFR 200.214, 2 CFR Part 180, and 2 CFR Part 417. Before entering into or renewing a covered transaction, we will document one of the verification methods permitted under 2 CFR 180.300. The standard procedure will be to check the entity and its applicable principals in SAM.gov Exclusions and retain the dated search results. If GDOE utilizes another permitted method, such as obtaining a certification or including an agreement clause, the agreement file will identify the method used and retain the supporting documentation. We will maintain a register identifying the entity, program, transaction type, agreement and renewal dates, verification date, method and result. Verification will be completed and independently reviewed before execution or renewal. When applicable, GDOE FNSMD CNP will also check the CACFP National Disqualified List as a separate program-integrity control under 7 CFR part 226; the NDL check will not substitute for the federal suspension and-debarment verification. The procedure and agreement register will be implemented by October 1, 2026. The GDOE FNSMD CNP Administrator will review the register at least annually and document corrective follow-up for any missing or untimely verification. Plan to monitor and responsible officials: The GDOE FNSMD CNP Administrator, Anthony S. Monforte and Program Coordinator, Franklin J. Cruz will be responsible for corrective action implementation and ongoing monitoring.
View Audit 414946
Finding 1240424 (2025-001)
Material Weakness 2025
Allen County
OH
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.302 § 200.329
The SLFRF Project and Expenditure Report periods have been filed and no further reporting is required from these specific federal grant rewards. Future grants requiring reporting will be thoroughly reviewed for reporting specifications. Although no funds were misspent or inappropriately used, the Co...
The SLFRF Project and Expenditure Report periods have been filed and no further reporting is required from these specific federal grant rewards. Future grants requiring reporting will be thoroughly reviewed for reporting specifications. Although no funds were misspent or inappropriately used, the County understands the need for correct timing when reporting the grant funds held, encumbered, and expended. The County has since created a grant acceptance template, required to be used by all departments, which will be used to identify who is responsible for future grant reporting requirements. The County will work to ensure all affected departments are aware of specific reporting requirements and that those requirements are followed.
View Audit 414927
Finding 1240420 (2025-001)
Material Weakness 2025
City of Stuart
FL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
Finding 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds COVID-19 (ALN 21.027) Contact Person Responsible for Corrective Action: Financial Services Director Corrective Action Planned: The City will revise procurement procedures to require retention of documentation support...
Finding 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds COVID-19 (ALN 21.027) Contact Person Responsible for Corrective Action: Financial Services Director Corrective Action Planned: The City will revise procurement procedures to require retention of documentation supporting SAM.gov suspension and debarment verification for all covered transactions. A standardized procurement checklist will be implemented and reviewed by supervisory personnel prior to contract execution. Procurement staff will receive training on federal procurement requirements and documentation retention procedures. Anticipated Completion Date: September 30, 2027 Management Response: The City concurs with the finding and will implement the corrective actions described above.
View Audit 414923
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