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Finding: 2025-001 - Reporting (Special Reporting under FFATA) - Significant Deficiency in Internal Controls Over Compliance and Instance of Noncompliance Recommendation: We recomment the Coalition strengthen internal controls over federal award reporting by: * Implementing procedures to identify sub...
Finding: 2025-001 - Reporting (Special Reporting under FFATA) - Significant Deficiency in Internal Controls Over Compliance and Instance of Noncompliance Recommendation: We recomment the Coalition strengthen internal controls over federal award reporting by: * Implementing procedures to identify subawards subject to FFATA reporting requirements when agreements are executed. * Assigning responsibility for timely submission of required subaward reports through the Subaward Reporting System within SAM.gov. * Providing training to grant management and finance personnel on FFATA reporting requirements. *Implementing a monitoring or review control to ensure required reports are submitted timely. Corrective Action Plan: The following will be added and implemented as part of our Subgrant Award Monitoring procedure: The WCADVSA will consistently meet the requirement of FFATA to file all Subgrant Awards over the amount of $30,000 or more with SAM.gov within one week of the effective date of the finalized Award Agreement. Anticipated Completion: The WCADVSA completed the FFATA requirement for filing subgrant award reports in SAM.gov on March 26, 2026. Responsible Party: Linda Hawkins, Executive Director
Conduct a full review of all FEMA funds received in FY 2024-2025 to properly reclassify them as Federal Revenue/Income in the General Ledger. Implement a mandatory review of FEMA Project Worksheets (PWs) and Obligation Notifications to distinguish between "Reimbursements" and "Capital Advances" upon...
Conduct a full review of all FEMA funds received in FY 2024-2025 to properly reclassify them as Federal Revenue/Income in the General Ledger. Implement a mandatory review of FEMA Project Worksheets (PWs) and Obligation Notifications to distinguish between "Reimbursements" and "Capital Advances" upon receipt. Create separate General Ledger (GL) accounts for FEMA disaster/project and Federal Funds to track expenditures vs. drawdowns in real-time. Establish a semi-annual meeting between the FEMA Coordinator and Finance departments to verify that all FEMA-funded work performed matches the reported expenditures. Update the SEFA preparation process to ensure FEMA expenditures are reported in the period they were incurred, regardless of when the reimbursement was received. Provide specialized training for the finance team on Federal Funds accounting.
Create a standardized SEFA template that includes all required fields: Assistance Listing Number, Federal Program, Federal Agency (Pass-through Agency), and total expenditures. Implement a monthly reconciliation between the general ledger (GL) and federal drawdowns to ensure the SEFA data is updated...
Create a standardized SEFA template that includes all required fields: Assistance Listing Number, Federal Program, Federal Agency (Pass-through Agency), and total expenditures. Implement a monthly reconciliation between the general ledger (GL) and federal drawdowns to ensure the SEFA data is updated in real-time throughout the year. Establish a policy requiring the SEFA to be completed and reviewed by the Director of Finance 30 days prior to the start of the annual audit. Implement a "double-check" system where the Federal Programs Director verifies that all active federal grants are included in the draft SEFA before submission. Provide specialized training for the finance team on 2 CFR 200.502 (Uniform Guidance) requirements for SEFA preparation and reporting.
Management concurs with the finding. After the Fiscal Year 2024 monitoring finding last year, the Department developed a comprehensive certification for property owners to complete and a list of required files to be provided to the County on an annual basis. In 2025, Department staff confirmed with ...
Management concurs with the finding. After the Fiscal Year 2024 monitoring finding last year, the Department developed a comprehensive certification for property owners to complete and a list of required files to be provided to the County on an annual basis. In 2025, Department staff confirmed with the County’s HUD representative that the new monitoring documents and plan would satisfy the HUD’s monitoring requirements. Staff are providing technical assistance to the property owners, as preliminary records reviewed indicate all units are still maintained as affordable, but the owners’ provision of all documentation is still in progress. The physical inspections of the property exteriors in October 2025 indicated broadly that housing quality standards are still being maintained. The Department continues to seek out training for staff on HOME requirements and will continue efforts to update monitoring policies and procedures, as necessary, to address all current regulatory requirements. The Department’s multifamily monitoring for all projects in the HOME period of affordability for calendar years through 2024 will be completed prior to August 30, 2026. Although not due in Fiscal Year 2024-25, the Department is moving forward with monitoring for calendar year 2025, which is anticipated to be completed timely, prior to December 31, 2026. As part of the monitoring process, the Department will collect or create documents demonstrating a property’s annual or semi-annual (as relevant) compliance with HOME requirements, review for adherence to regulations, draft and issue a report of findings, and require owners of projects with deficiencies to prepare and submit a satisfactory corrective action plan. The Department will continue to follow up regularly with property owners until all corrective actions are implemented. Staff’s recommendation to facilitate ongoing, decades-long monitoring requirements include the creation of a master omnibus amendment to all existing property agreements to ensure concrete requirements for recordkeeping and monitoring are clearly outlined and accompanied by explicit deadlines. This amendment will be pursued as time permits and after lessons learned from current monitoring activities are integrated into the monitoring process. Anticipated Completion Date August 2026 Contact Information of Responsible Official Name: Augustine Ramirez Title: Division Manager, DPWP Community Development Division Phone: 559-600-4266
Finding Numbers: 2025‐002 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Eloyce Gillespie, Business Manager Anticipated Completion Date: April 30, 2026 Planned Corrective Action: Casa Blanca Community School has imple...
Finding Numbers: 2025‐002 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Eloyce Gillespie, Business Manager Anticipated Completion Date: April 30, 2026 Planned Corrective Action: Casa Blanca Community School has implemented a review process to monitor expenditures across all funds. As part of this process, Management has adopted a review process relating to expenditures of all funds to minimize any negative effect on cash for these funds. This review includes a comparison of expenditures to budgets for all funds to ensure that they do not exceed anticipated revenues. Additionally, if it is determined that the program will exceed the anticipated revenue, Management will determine if such overages (negative cash balances) are to be addressed through operating transfers using Indian School Equalization Program funding.
Management’s view: Management acknowledges the audit finding that the City failed to submit required performance reports—including the General Assessment and quarterly Financial Status Reports (FSRs)—within the required deadlines. Management is committed to ensuring full compliance with all reportin...
Management’s view: Management acknowledges the audit finding that the City failed to submit required performance reports—including the General Assessment and quarterly Financial Status Reports (FSRs)—within the required deadlines. Management is committed to ensuring full compliance with all reporting obligations going forward. The actions outlined in the corrective action plan will provide stronger internal controls, clearer accountability, and improved on‑time submission of all required performance reports. Proposed corrective action: In reference to Finding 2025-001 related to Grant 3007209, management has reviewed the Adopted Policy 67, which is currently in effect and meets all requirements identified in the newly issued findings for Grant 3007209. After a comprehensive review, we have determined that no revisions to the policy are necessary at this time, as the existing policy continues to align with the updated standards and expectations. To strengthen implementation, the Socorro Police Department has increased internal checkpoints and assigned additional support staff to ensure consistent adherence to the policy and timely submission of all required reports going forward. The department is fully aware of the areas of noncompliance noted in the finding and is actively working to address and correct these issues. In support of this commitment, please find the enclosed statement from Chief of Police Robert C. Rojas: “The Socorro Police Department is committed to meeting all reporting requirements and deadlines under the Operation Stonegarden grant. We have established checkpoints and assigned staff to assist with preparing and reviewing reports to ensure they are accurate and submitted on time. This added oversight builds accountability and redundancy into the process, preventing delays in submissions. These steps reflect our responsibility to remain compliant and our commitment to good stewardship of this program.” Anticipated correction date: Immediately Responsible official: Chief of Police, Robert C. Rojas and Lourdes Gomez, Finance Director
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and v...
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and verifying information in NextGen. Skills assessments will continue to be conducted in January and July to identify staff needing refresher training. A sliding fee wage training video has been added to Relias and will be required for all staff involved in the process, providing guidance on wage calculation. This training will be distributed twice a year. Additionally, sliding fee monthly audit results will be reported quarterly at QA/QI meetings. To enhance accountability, the organization has implemented an expiration policy for applications lacking supporting documentation within 30 days. The system will automatically expire these applications on day 31, prompting staff to have the patient reapply. Patients who fail to provide the required documentation within the timeframe will receive an invoice or statement for all services rendered during the 30-day period. Estimated completion date: September 30, 2026 Contact person: Jessica Dana, Vice President of Strategy
Finding 2025-001 Condition During our audit, 1 out of 3 employees selected for testing received a bonus payment for achieving first year enrollment goals. The College then determined 2 employees received such bonuses and additional testing confirmed a total of 2 out of 27 employees who were involved...
Finding 2025-001 Condition During our audit, 1 out of 3 employees selected for testing received a bonus payment for achieving first year enrollment goals. The College then determined 2 employees received such bonuses and additional testing confirmed a total of 2 out of 27 employees who were involved in the College's admissions/recruiting, financial aid and registrar offices received bonuses based on their contributions towards enrollment performance. These bonuses were paid from internal College funds and not from Title IV funds. Corrective Action Plan Corrective Action Planned: The college implemented a policy on incentive pay citing the restrictions and banning incentive pay for specific job duties. The policy and a standard form for awarding additional compensation have been reviewed and approved by senior leadership and posted to the college’s human resources website. Name(s) of Contact Person(s) Responsible for Corrective Action: Amanda Stahl, Vice President for Finance and Ann Eckert, Assistant Vice President for Human Resources will be responsible for ensuring adherence to the policy and review of any awarding of additional compensation. Anticipated Completion Date: The policy and forms were approved and completed September 30, 2025.
Finding 2025-001 Special Tests and Provision – Internal Control and Compliance over Environmental Reviews (Significant Deficiency) Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet cri...
Finding 2025-001 Special Tests and Provision – Internal Control and Compliance over Environmental Reviews (Significant Deficiency) Criteria: Title 24 U.S. Code of Federal Regulations sections 58.1, 58.22, 58.34, 58.35, and 570.604 require projects to have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from environmental certification requirements. For projects where the environmental review was not performed, a written documentation that the review was not required must be prepared. Condition and Context: The City could not provide support that there was pre-award or post-award review of grant projects to determine if a project requires an environmental review or is categorically excluded from the environmental review requirements. The City did not have adequate internal controls to ensure compliance with the special test – environmental review requirements. Testing was performed over each requirement for the City. Out of a total population of twelve (12) projects, we selected a sample of four (4) projects to test for environmental reviews. Four (4) out of the four (4) projects tested did not have an exemption report prepared in a timely manner. The sample was not intended to be, and was not, a statistically valid sample. City’s Corrective Action Plan: The City will reinforce its standard operating procedure concerning Environmental Reviews (ER) and will reinsure that environmental reviews are properly completed for every awarded grant project. Corrective Action Plan (Continued) Contact person responsible for corrective action: Michael Lima, Finance Director Anticipated completion date: June 30, 2026
Finding 2025-001 Condition: Expenditures were not reconciled to the general ledger for reporting submitted to the U.S. Department of the Treasury and Bristol County, Massachusetts. Corrective Action Planned: To ensure the accuracy of ARPA reporting, and all Federal Grants, a reconciliation process w...
Finding 2025-001 Condition: Expenditures were not reconciled to the general ledger for reporting submitted to the U.S. Department of the Treasury and Bristol County, Massachusetts. Corrective Action Planned: To ensure the accuracy of ARPA reporting, and all Federal Grants, a reconciliation process will be implemented and followed by all involved. Anticipated Completion Date: April 30, 2026 Contact: Nicole Pearsall, Town Accountant
Finding 2025-003 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-05...
Finding 2025-003 Program: CDBG-Entitlement/Special Purpose Grants Cluster Assistance Listing No.: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Passed-through: Direct Award and Pass-Through City of San Buenaventura Award No.: B-20-UC-06-0507, B-20-UW-06-0507, B-21-UC-06-0507, B-22-UC-06-0507, B-23-UC-06-0507, B-24-UC-06-0507, 95-6000807 Award Year: 2024 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Department’s Management Response: The County Executive Office Community Development Division agrees with the recommendation to revise its procedures to include evidence to document the individual who reviewed and approved required reports prior to submission. View of Responsible Officials and Corrective Action: Procedures were revised beginning in April 2025 due to prior year findings 2024-007 and 2024-008 to incorporate documented review and approval requirements for all applicable federally required reports. These enhanced internal controls are being phased in across all relevant reporting processes, with full implementation completed by the end of June 2025. These changes are intended to ensure that evidence of review and approval is consistently retained and that reporting is accurate, complete, and compliant with federal requirements. The reports identified in the finding were completed prior to the stated corrective action. Name of Responsible Persons: Kimberlee Albers, Deputy Executive Officer Implementation Date: April – June 2025
Injury Prevention and Control Research and State and Community Based Programs– Assistance Listing No. 93.136 Community Programs to Improve Minority Health Grant– Assistance Listing No. 93.137 Ending the HIV Epidemic in the U.S. – Ryan White HIV/AIDS Program Parts A and B Assistance Listing No. 93.68...
Injury Prevention and Control Research and State and Community Based Programs– Assistance Listing No. 93.136 Community Programs to Improve Minority Health Grant– Assistance Listing No. 93.137 Ending the HIV Epidemic in the U.S. – Ryan White HIV/AIDS Program Parts A and B Assistance Listing No. 93.686 Recommendation: We recommend that management implement formal policies and procedures to ensure FFATA reporting requirements are identified, tracked, and reported timely for all applicable subawards. This should include documented review procedures and monitoring controls to ensure FFATA reports are submitted accurately and within required deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: BPHC will update our FFATA Reporting Standard Operating Procedures (SOP) to include tighter controls that ensure that FFATA reporting requirements are more clearly identified, tracked and reported timely for all applicable subawards. The updated SOP will document the revised procedures and require a biweekly or monthly sign off from the Director of the Post-Award Grant Accounting to ensure that our FFATA reporting is accurate and on time going forward. Name(s) of the contact person(s) responsible for corrective action: Jose A. Hernandez and Steve Simmons Planned completion date for corrective action plan: Prior to June 30, 2026
Name: T.P. White Complex, Inc., d/b/a Traskwood Complex, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PR...
Name: T.P. White Complex, Inc., d/b/a Traskwood Complex, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on November 30, 2024, the Project did not remit residual receipts in excess of $250 per unit to HUD as required by HUD guidance. Management’s Response and Planned Corrective Actions: Subsequent to year end, management engaged in discussions with HUD and intends to identify eligible Project needs and submit a HUD 9250 request to use the excess residual receipts in accordance with HUD Handbook 4350.1, Chapter 25, Section 25 9. Approval of such a request is at HUD’s discretion.
Name: Mulberry Place, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on July 31, 2024, the Project d...
Name: Mulberry Place, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on July 31, 2024, the Project did not remit residual receipts in excess of $250 per unit to HUD as required by HUD guidance. Management’s Response and Planned Corrective Actions: Subsequent to year end, management engaged in discussions with HUD and intends to identify eligible Project needs and submit a HUD 9250 request to use the excess residual receipts in accordance with HUD Handbook 4350.1, Chapter 25, Section 25 9. Approval of such a request is at HUD’s discretion.
2025-005 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that the University review the GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit ...
2025-005 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that the University review the GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has completed a comprehensive review and revision of its Written Information Security Program (WISP) to ensure alignment with all applicable requirements under the Gramm-Leach-Bliley Act (GLBA). While these updates were finalized after the end of FY25, the revised WISP now includes all required elements. The University has also received confirmation from the U.S. Department of Education’s Cybersecurity Compliance team that the updated program meets minimum GLBA compliance requirements. Moving forward, the University will maintain and periodically review its WISP to ensure ongoing compliance with federal standards. Name(s) of the contact person(s) responsible for corrective action: Dewayne Presson & Keith Braswell | Urshan IT Department Planned completion date for corrective action plan: 3/31/2026
Condition: During audit testing of the Sliding Fee Discount Program for the fiscal year ended June 30, 2025, NeoMed Center, Inc. identified deficiencies in the documentation, retention, and supervisory review of patient eligibility determinations. Specifically, patient financial information was upda...
Condition: During audit testing of the Sliding Fee Discount Program for the fiscal year ended June 30, 2025, NeoMed Center, Inc. identified deficiencies in the documentation, retention, and supervisory review of patient eligibility determinations. Specifically, patient financial information was updated in a manner that overwrote prior eligibility evaluations, resulting in the loss of historical eligibility records. In addition, patient files were not consistently closed or retained in accordance with established policies and federal program requirements. These conditions reflected weaknesses in internal controls over eligibility documentation and supervisory oversight, which increased the risk of inconsistent application of the sliding fee scale, noncompliance with HRSA Health Center Program and Ryan White Part C requirements, inaccurate patient billing adjustments, and potential misstatement of patient service revenue. Planned Corrective Action: Management implemented corrective actions to strengthen internal controls over the Sliding Fee Discount Program and ensure sustained compliance with applicable federal requirements. Policies and procedures governing eligibility determinations and sliding fee discount applications were revised to require preservation of historical eligibility records, standardized documentation, and proper file‑closure practices. Clear supervisory review responsibilities were established to ensure eligibility determinations and fee assessments are reviewed for accuracy, completeness, and compliance. Targeted training was provided to staff responsible for patient registration, eligibility determinations, and fee assessments to ensure consistent application of the sliding fee scale and adherence to federal program requirements. In addition, management implemented periodic internal reviews of patient files to verify compliance with documentation, retention, and eligibility reassessment requirements, and to promptly identify and remediate any deficiencies. These corrective actions were designed to enhance internal control effectiveness, support accurate financial reporting, and prevent recurrence of the identified condition. Key internal controls include: • Revised and strengthened Sliding Fee Discount Program policies and procedures. • Implemented controls to preserve historical eligibility determinations and documentation. • Established standardized eligibility documentation and file‑closure processes. • Defined supervisory review responsibilities and escalation procedures. • Provided targeted training to eligibility and registration staff. • Implemented periodic internal reviews of patient files to ensure compliance. Monitoring: Management will conduct periodic supervisory reviews of patient eligibility determinations and sliding fee discount applications beginning April 1st, 2026, to ensure compliance with established policies and federal program requirements. Monitoring will include sample testing of patient files to verify proper documentation, preservation of historical eligibility records, and timely reassessments. Results of monitoring activities will be documented and reviewed by management, and corrective actions will be implemented as needed to address any deficiencies identified. Responsible Official: Jose A. Guzman Machuca Time frame: This condition was resolved in March 2026 upon the implementation of revised policies, enhanced documentation controls, staff training, and supervisory review procedures
Condition: For the fiscal year ended June 30, 2025, NeoMed Center, Inc. earned interest on federal funds more than the $500 annual amount permitted under 2 CFR §200.305(b)(12). The excess interest was not remitted timely to the U.S. Department of Health and Human Services (HHS) through the Payment M...
Condition: For the fiscal year ended June 30, 2025, NeoMed Center, Inc. earned interest on federal funds more than the $500 annual amount permitted under 2 CFR §200.305(b)(12). The excess interest was not remitted timely to the U.S. Department of Health and Human Services (HHS) through the Payment Management System (PMS). This condition resulted from the lack of a formalized control process to periodically monitor interest earned on federal cash balances and to identify when the allowable annual retention threshold had been exceeded. Planned Corrective Action: Management implemented formal written policies and procedures governing the monitoring of interest earned on federal funds in accordance with Uniform Guidance requirements. These procedures require periodic calculation, documentation, and supervisory review of interest earned on federal cash balances to ensure compliance with the $500 annual allowable retention limit. Any interest earned more than the allowable threshold is identified promptly and remitted timely to HHS through the Payment Management System (PMS). Targeted training was provided to finance personnel responsible for cash management activities to ensure proper understanding and consistent application of federal interest requirements. Key internal controls include: • Implemented formal written policies and procedures for monitoring interest earned on federal funds. • Established monthly review of interest balances. • Implemented timely remittance procedures for excess interest through PMS. • Provided targeted training to finance staff on federal cash management and interest requirements. Monitoring: Management will monitor interest earned on federal funds monthly beginning April 1st, 2026, to ensure compliance with the $500 annual allowable retention threshold. Interest calculations will be reviewed and documented, and any excess interest identified will be remitted timely to the Payment Management System (PMS). Monitoring activities will be evidenced through reconciliations and management review documentation, which will be maintained for audit purposes. Responsible Official: Jose A. Guzman Machuca Time frame: This condition was resolved in March 17th ,2026 upon the implementation of formal monitoring procedures and remittance controls.
Findings and Questioned Costs Relating to Federal Awards: Late Filing Report To address this issue, the Department will strengthen its administrative and management control processes to ensure accurate preparation and timely submission of all federal reports. The following corrective actions will be...
Findings and Questioned Costs Relating to Federal Awards: Late Filing Report To address this issue, the Department will strengthen its administrative and management control processes to ensure accurate preparation and timely submission of all federal reports. The following corrective actions will be implemented: 1. Establish Internal Reporting Calendar: The Department will implement a centralized reporting calendar that includes all federal reporting deadlines related to all Federal Funds managed by the Department including, the Coronavirus State and Local Fiscal Recovery Funds to ensure adequate time for preparation and review. 2. Assign Reporting Responsibility: A designated staff member will be responsible for monitoring federal reporting requirements and deadlines and coordinating report preparation and submission. 3. Review and Approval Process: Management will implement an internal review and approval process prior to report submission to ensure accuracy and completeness. 4. Monitoring and Oversight: Department management will periodically monitor compliance with reporting deadlines to ensure reports are submitted accurately and on time.
Findings and Questioned Costs Relating to Federal Awards: Eligibility of Individuals, Allowable Costs DDEC is implementing a series of corrective actions to ensure full compliance with WIOA eligibility documentation requirements, internal controls, and participant file management. The primary correc...
Findings and Questioned Costs Relating to Federal Awards: Eligibility of Individuals, Allowable Costs DDEC is implementing a series of corrective actions to ensure full compliance with WIOA eligibility documentation requirements, internal controls, and participant file management. The primary corrective strategy is the establishment of the PRIS system as the official digital participant file, combined with strengthened internal controls, mandatory documentation requirements, system validations, staff training, and ongoing monitoring. These corrective actions are designed to ensure that: • Eligibility documentation is completed and verified before services are provided. • Costs are only charged to WIOA programs for eligible participants. • Internal controls comply with 2 CFR 200 requirements. • Monitoring and validation processes ensure long-term compliance and sustainability. 1.Official Digital Participant File (PRIS) DDEC will designate the PRIS system as the official participant file repository for all WIOA programs. Services may not be recorded, and costs may not be charged unless the participant’s digital file contains complete eligibility documentation and a signed eligibility certification. Key Actions: • Issue formal directive establishing PRIS as the official file system. • Update operational manuals and program guidance. • Notify all subrecipients of implementation requirements. 2. Required Eligibility Documentation Controls DDEC will require that all eligibility documentation be uploaded to PRIS before participant activation or service entry. Required documentation includes proof of age, work authorization or citizenship, Selective Service registration (if applicable), proof of residence (if applicable), and signed eligibility certification. Key Actions: • Establish mandatory documentation checklist by participant type. • Require digital upload of all eligibility documentation. • Establish document quality and digital format standards. 3. PRIS System Controls and Validations DDEC will implement system controls within PRIS to prevent the entry of services or costs for participants with incomplete eligibility documentation. Key Actions: • Configure required fields for eligibility documentation. • Develop exception reports for incomplete participant files. • Pilot system controls with one subrecipient prior to full implementation. 4. Internal Controls and Monitoring DDEC will strengthen internal controls to ensure that eligibility documentation is verified prior to service delivery and cost charging. Key Actions: • Monthly PRIS exception reports identifying incomplete files. • Required correction within established timeframe. • Suspension of services or payments for non-compliant files. • Integration of digital file review into monitoring visits. • Standardized eligibility checklist for all subrecipients. 5. Training and Technical Assistance DDEC will provide training to subrecipients and internal staff on WIOA eligibility requirements, documentation standards, PRIS usage, and federal compliance requirements under Uniform Guidance (2 CFR 200). Training Topics: • WIOA eligibility requirements • Acceptable documentation • PRIS document upload procedures • Allowable costs and federal compliance • Internal control responsibilities 6. Ongoing Monitoring and Compliance Validation DDEC will implement quarterly compliance validation through sampling of participant files in PRIS to ensure documentation completeness and sustained compliance. Monitoring Measures: • Quarterly file sampling by subrecipient • Documentation completeness verification • Corrective action plans for subrecipients with deficiencies • Escalation procedures for repeated non-compliance • Annual compliance review after full implementation
Findings and Questioned Costs Relating to Federal Awards: Inadequate Internal Controls Over Compliance Related to Identification and Reporting of Assistance Listing Numbers (ALNs) in Schedule of Expenditures of Federal Awards To address this matter, management will implement the following corrective...
Findings and Questioned Costs Relating to Federal Awards: Inadequate Internal Controls Over Compliance Related to Identification and Reporting of Assistance Listing Numbers (ALNs) in Schedule of Expenditures of Federal Awards To address this matter, management will implement the following corrective actions: • Procedures will be implemented to ensure that Federal awards are properly identified and documented by Assistance Listing Number (ALN) upon receipt. • A centralized grant tracking schedule will be maintained to link expenditure to the appropriate ALN. • A supervisory review process will be established over the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to verify the accuracy of ALN classifications prior to submission.
Name of Contact Person: Kristy Christenberry, Interim Chief Finance Officer Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. Proposed Completion Date:...
Name of Contact Person: Kristy Christenberry, Interim Chief Finance Officer Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. Proposed Completion Date: Immediately
Research and Development – Assistance Listing No. 11.469 Research and Development – Assistance Listing No. 20.000 Research and Development – Assistance Listing No. 47.083 Research and Development – Assistance Listing No. 81.089 Recommendation: We recommend the OSU STW review and update policies and ...
Research and Development – Assistance Listing No. 11.469 Research and Development – Assistance Listing No. 20.000 Research and Development – Assistance Listing No. 47.083 Research and Development – Assistance Listing No. 81.089 Recommendation: We recommend the OSU STW review and update policies and procedures to allow for more timely payment to subrecipients for work the University contracts them to perform. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The delays resulted from staffing shortages and turnover, as well as a misunderstanding of the Uniform Guidance requirements. To address this issue, information will be shared with departments regarding the importance of timely invoice processing. This communication will emphasize that invoices must be processed promptly, any discrepancies that could delay payment should be clearly noted on the invoice, and explanations for such discrepancies will be documented. To prevent recurrence, staff will receive additional guidance to ensure they fully understand the Uniform Guidance requirements related to subrecipient payments. Name(s) of the contact person(s) responsible for corrective action: Andrea Sherwood, Assistant Director of Grants and Contracts Financial Administration Planned completion date for corrective action plan: May 31, 2026
Finding Number: 2025-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of maintaining a formalized process for tracking and fulfilling grant reporting requirements. Context: EYS’s VCRHYP Program Director position experienced significant turnover ove...
Finding Number: 2025-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of maintaining a formalized process for tracking and fulfilling grant reporting requirements. Context: EYS’s VCRHYP Program Director position experienced significant turnover over several years, which led the Executive Director to absorb responsibility for completing required semiannual and annual financial and program reports. This continued through FY22–FY24, and remained the case until the Executive Director’s departure on June 30, 2024. In FY25, new and existing EYS leadership assumed responsibility for both financial and program reporting. A primary focus of that year was building a stronger financial and management framework — one that is efficient and aligned with regulatory and grant requirements. This included a successful transition to accrual-based accounting and the development or revision of grant program management tools, including budget and monitoring systems. FY25 represented a significant investment in laying the foundation for reporting practices consistent with GAAP and sound grant management. That said, FY25 was also a year of competing demands. The work of building and revising systems while managing ongoing operations created delays in the timeliness of both financial and program reporting. Corrective Action Plan Management Oversite The Executive Director and Director of Finance will work with the VCRHYP Program Director to develop a shared reporting calendar with scheduled prompts to support timely submission. Additionally, the Manager of Quality Assurance and Data Systems will support leadership in building a Grant Lifecycle Tracking Module within EYS’s database. EYS is committed to strengthening the timeliness and accuracy of all financial and program reporting going forward.
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Due to staffing shortages within the Supplemental Nutrition and Assistance Program office (SNAPO), this has and will continue to be an area of focus for improvement and will be an action item ...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Due to staffing shortages within the Supplemental Nutrition and Assistance Program office (SNAPO), this has and will continue to be an area of focus for improvement and will be an action item for the fiscal year 2026. Corrective Action Taken or Planned: SNAPO intends to conduct regular fiscal reviews of all contracts beginning March 2026. Completion Date: August 31, 2026 Responding Official(s): Ginet Hayes, Benefit, Employment, and Support Services Division Supplemental Nutrition and Assistance Program Administrator
Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. The program personnel are familiar with grant reporting requirements. For the federal fiscal year 2025, there were 62 federal Temporary Assistance for Needy Families(TANF)-funded contracts th...
Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. The program personnel are familiar with grant reporting requirements. For the federal fiscal year 2025, there were 62 federal Temporary Assistance for Needy Families(TANF)-funded contracts that were required to be reported in accordance with the Federal Funding Accountability and Transparency Act (FFATA), but two contracts were inadvertently overlooked and were not entered into SAM.gov (replaced now obsolete FFATA Sub-award Federal Reporting System or FSRS). Corrective Action Taken or Planned: The program office implemented internal procedures which conform to the FFATA reporting requirements. 1. A “TANF FFATA Report Template” was created by the program office. 2. Program specialists (contract monitors) are required to complete the “TANF FFATA Report Template” and submit to the program administrator within seven (7) days after a federal-funded contract is executed. 3. Program administrator enters the contract information into SAM.gov following the receipt of the completed “TANF FFATA Report Templates” from the program specialists. Program administrator will take additional steps to ensure the “TANF FFATA Report Template” is received for all federally funded TANF contracts and create a checklist to ensure all contracts have been entered into the SAM.gov, ensuring to avoid any inadvertently missed contracts. Expected Completion Date: July 1, 2026 Responding Official(s): Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator
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