Corrective Action Plans

Finding 1203109 (2025-010)

Material Weakness 2025

HI

Subrecipient Monitoring § 200.332

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Child Welfare Services will continue to communicate and share information with auditors to improve understanding during the Title IV-E reviews. Corrective Action Taken or Planned: 1. Social Se...

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Child Welfare Services will continue to communicate and share information with auditors to improve understanding during the Title IV-E reviews. Corrective Action Taken or Planned: 1. Social Services Division (SSD) will contact providers stated above in writing to request the Single Audit Summary Report. Once received, SSD will submit the reports to Accuity, LLC. 2. SSD staff responsible for collecting the Single Audit Summary report will complete refresher training related to the Federal Audit Reporting requirements. 3. POS will send a reminder to providers to submit a Single Audit Report in compliance with Special Conditions of their contract once expending over $1,000,000 in the Fiscal Year in compliance with the Federal Audit Requirements. Completion Date: May 31, 2026 Responding Official(s): Stacie Pascual, Social Services Division Child Welfare Services Program Development Administrator; Elliot Plourde, Social Services Division Assistant Program Administrator; Joshua Selman, Social Services Division Purchase of Services (POS) Program Specialist; Elladine Olevao, Acting Social Services Division Administrator; Lavina Forvilly, Social Services Division Assistant Program Administrator; and Corey Pablo, Social Services Division Management Information Compliance Unit Supervisor

View Audit 396345

Finding 1203106 (2025-003)

Material Weakness 2025

Scenic Bluffs Health Center, INC

WI

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309

Period of Performance Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review and monitor expenditures charged near the beginning and end of grant periods to ensure the expenditures incur...

Period of Performance Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review and monitor expenditures charged near the beginning and end of grant periods to ensure the expenditures incurred are within the authorized federal award grant period. Action taken in response to finding: A procedure was implemented March 2026 to perform an internal audit of the expenditures charged within the pre-and-post 30 days of a grant year transition to ensure expenses are occurring within the appropriate grant year prior to draw submission and will continue moving forward. A remedy of $87,554.96 was implemented over two grant draws within the grant year to address the population of period of performance crossing expenses. Name(s) of the contact person(s) responsible for corrective action: John Robinson, CFO Planned completion date for corrective action plan: New policy and procedure implemented in March 2026 and will be carried forward.

View Audit 396336

Finding 1203102 (2025-001)

Material Weakness 2025

Anne Arundel Economic Development Corporation

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.317 § 200.318 § 200.327

Inclusive Ventures Small Business Program – Assistance Listing No. 59-059 Recommendation: We recommend that management follow their written procurement policies and controls to ensure it maintains documentation of procurement, suspension and debarments checks and that the documentation is available ...

Inclusive Ventures Small Business Program – Assistance Listing No. 59-059 Recommendation: We recommend that management follow their written procurement policies and controls to ensure it maintains documentation of procurement, suspension and debarments checks and that the documentation is available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Anne Arundel Economic Development Corporation implemented a Federal Grant Procurement Policy on March 18, 2025. The purpose of this Procurement Policy is to ensure all procurement activities conducted with funds from federal grants are executed in compliance with federal regulations, promote transparency, fairness, and competitiveness and provide the best value for the resources available. Name(s) of the contact person(s) responsible for corrective action: Lisa Grunder, Vice President of Administration Planned completion date for corrective action plan: March 23, 2026.

View Audit 396312

Finding 1203061 (2025-002)

Material Weakness 2025

County of San Diego

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one dis...

Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one discussions. As recommended, the County will revise its internal FFATA reporting procedures to require that all FFATA submissions undergo a documented review and approval by an individual who is independent of the preparer. The procedures will be updated to require that the reviewer’s name, title, date of review, and confirmation of the reviewer’s approval be maintained in the program’s electronic records. The County will implement a standardized approval workflow—either through a designated electronic form, checklist, or approval routing mechanism—to ensure consistency across departments. Additionally, staff responsible for FFATA preparation and review will receive updated guidance and training on the new documentation requirements, The County will also evaluate opportunities to integrate this control into existing financial reporting and monitoring structures overseen by Housing and Community Development Services (HCDS) teams, to ensure consistent application of the updated approval requirements across reporting cycles. Anticipated Implementation Date: Updated procedures, workflow documentation, and staff training will be completed by June 30, 2026. Person Responsible: KELLY SALMONS, Deputy Director, Housing and Community Development Services

View Audit 396290

Finding 1203028 (2025-005)

Material Weakness 2025

Municipality of Vega Baja

PR

Subrecipient Monitoring Cash Management Period of Performance

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-005 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: A letter was sent to ACUDEN detailing the adverse situations and the steps taken by our municipality to obtain reconsideration. This is because the payment was made without the extension letter, even though we had the authorization to commit the funds. Furthermore, the Emergency Ready funds reports were submitted, and we have not received any finding feedback from the Agency. We are still awaiting a response from the letter submitted. The Sub Director of Finance will establish an internal control system in which the comply with the due dates of agreements and various federal proposals, as well as with reports, payments of funds, and obligations, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2026-2027. Responsible Person: José A. Mathews Maisonet Program Accountant

View Audit 396276

Finding 1203027 (2025-004)

Material Weakness 2025

Municipality of Vega Baja

PR

Subrecipient Monitoring Cash Management Reporting

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-004 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: The ACUDEN agency has not yet closed the budget year 2024-2025. Therefore, even though the contract has ended, the remaining reimbursement from the agency has not been received. Therefore, the full closing report cannot be completed until this final amount is received. As a corrective measure for finding 2025-005, the Sub Director of Finance will establish an internal control system in which the processes and compliance with the submission of accounting reports for federal programs, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2026-2027. Responsible Person: José A. Mathews Maisonet Program Accountant

View Audit 396276

Finding 1203026 (2025-003)

Material Weakness 2025

Municipality of Vega Baja

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...

COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: During the past year, the Corrective Action Plan (PAC) has been implemented and expense reconciliation efforts have been ongoing. Currently, we are in the process of collecting all supporting documentation related to work performed for projects funded by FEMA. It is expected that the reconciliation of expenses will be completed over the next few quarters, and that expense reporting will continue during the quarters in which payments are made. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Torres Otero Program Accountant

View Audit 396276

Finding 1202995 (2025-006)

Material Weakness 2025

Mercer County School District No. 404

IL

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Condition: Management reviewed expenditure reports prior to submission however, this review did not detect or correct errors in the expenditure report. Plan:Management will not only continue to review expenditure reports, but will correctly evaluate that these reports agree with current accounting r...

Condition: Management reviewed expenditure reports prior to submission however, this review did not detect or correct errors in the expenditure report. Plan:Management will not only continue to review expenditure reports, but will correctly evaluate that these reports agree with current accounting records.Management Response: The corrective action plan was discussed with the superintendent and business manager. After discussion, the plan was approved by the superintendent.

View Audit 396260

Finding 1202989 (2025-004)

Material Weakness 2025

Mercer County School District No. 404

IL

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Condition:The District's internal controls did not affectively monitor the grant budget. Plan: When creating the budget, the superintendent will compare budgeted grant expenses to overall budgeted expenses within each function to accurately monitor grant budgeting. Management Response:The corrective...

Condition:The District's internal controls did not affectively monitor the grant budget. Plan: When creating the budget, the superintendent will compare budgeted grant expenses to overall budgeted expenses within each function to accurately monitor grant budgeting. Management Response:The corrective action plan was discussed with the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 396260

Finding 1202976 (2025-001)

Material Weakness 2025

Screven County Board of Education

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles School Nutrition Programs § 200.303

The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will ...

The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will be sent through YOSS for the Superintendent's approval and then to bookkeeping to be ordered. When the items are received, accounts payable will send the invoice through YOSS for approval for payment to the Superintendent. This will provide a multiple layer to the approval process to ensure that procurement procedures are being followed.

View Audit 396257

Finding 1202960 (2025-004)

Material Weakness 2025

Felician University

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring

2025 – 004 – Procurement and Suspension & Debarment Minority Serving Institutions and Higher Education Institutional Aid – Fostering Inclusive Excellence for STEM Achievement – 84.031C Recommendation: We recommend the University follow their policy for procurement and suspension & debarment to ensur...

2025 – 004 – Procurement and Suspension & Debarment Minority Serving Institutions and Higher Education Institutional Aid – Fostering Inclusive Excellence for STEM Achievement – 84.031C Recommendation: We recommend the University follow their policy for procurement and suspension & debarment to ensure they are aligned with Uniform Grant Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Felician University has documented and implemented policies and procedures that are aligned with Uniform Guidance for procurement and suspension and debarment to ensure the University is following requirements. Appropriate staff have been notified, and management will monitor this regularly throughout the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: April 1, 2026.

View Audit 396217

Finding 1202925 (2025-001)

Material Weakness 2025

Housing Authority of the City of Greensboro

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

2025-001 ALN 14.850 – Public Housing Operating Fund – Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Dire...

2025-001 ALN 14.850 – Public Housing Operating Fund – Eligibility The Executive Director agrees with the finding as listed in the Schedule of Findings and Questioned Costs and will follow the Auditor's recommendations. Person Responsible for Correction of Finding: Ms. Khristian Allen, Executive Director Projected Completion Date: June 30, 2026

View Audit 396190

Finding 1202920 (2025-048)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring § 200.332

Finding Number: 2025-048 Planned Corrective Action: To strengthen internal controls and ensure consistent documentation of monitoring activities, the Agency has implemented the following measures: • Enhanced monitoring tracking tools to ensure all subrecipients are captured within the monitoring sch...

Finding Number: 2025-048 Planned Corrective Action: To strengthen internal controls and ensure consistent documentation of monitoring activities, the Agency has implemented the following measures: • Enhanced monitoring tracking tools to ensure all subrecipients are captured within the monitoring schedule and completion status is clearly documented. • Implemented additional supervisory review checkpoints to verify that risk assessments and monitoring documentation are completed prior to grant closeout. • Standardized monitoring documentation procedures to ensure monitoring activities are consistently recorded within program records. • Reinforced staff training regarding monitoring documentation requirements and alignment with 2 CFR §200.332. These measures will ensure monitoring activities are both performed and clearly documented for all subrecipients in accordance with Federal requirements. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Chanda Jenkins

View Audit 396183

Finding 1202908 (2025-047)

Material Weakness 2025

Liberty County District School Board

FL

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding Number: 2025-047 Planned Corrective Action: To strengthen internal controls, enhance record tracking, and ensure reconciliation of records within FFATA, the Agency has implemented the following measure: Subrecipient agreements are executed through the Division of Emergency Management Enterpr...

Finding Number: 2025-047 Planned Corrective Action: To strengthen internal controls, enhance record tracking, and ensure reconciliation of records within FFATA, the Agency has implemented the following measure: Subrecipient agreements are executed through the Division of Emergency Management Enterprise Solution (DEMES). The Agency has developed a new monthly report within DEMES that identifies all agreements executed within the preceding 30 days. The Office of Procurement and Contract Management will manually reconcile this report against FFATA entries to ensure Federal reporting requirements are met. Anticipated Completion Date: 4/1/2026 Responsible Contact Person: Tara Walters

View Audit 396183

Finding 1202896 (2025-046)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring

Finding Number: 2025-046 Planned Corrective Action: The Florida Department of Children and Families (Department) acknowledges the finding regarding subrecipient risk assessment and monitoring requirements. The Department recognizes the requirements set forth in 45 CFR 75.352(b) and (d) and section 4...

Finding Number: 2025-046 Planned Corrective Action: The Florida Department of Children and Families (Department) acknowledges the finding regarding subrecipient risk assessment and monitoring requirements. The Department recognizes the requirements set forth in 45 CFR 75.352(b) and (d) and section 402.7305(4), Florida Statutes, which require pass-through entities to evaluate each subrecipient’s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward and to conduct monitoring activities commensurate with the assessed level of risk. As the single state authority for mental health and substance use disorders the Department is reassessing aspects of its monitoring processes and allocating resources to strengthen oversight of subawards. The Department conducts oversight activities across multiple offices, including financial and programmatic monitoring, contract manager oversight, and administrative compliance reviews, to support accountability and compliance. There are ongoing efforts focused on evaluating approaches to implement documented risk assessments and monitoring activities that incorporate administrative, fiscal, and programmatic considerations, as applicable, and support development of risk-informed monitoring schedules and improved documentation of oversight activities. Specifically, the Department will conduct administrative, fiscal, and programmatic monitoring using appropriate monitoring tools. The Department will develop a monitoring schedule for each Managing Entity. Monitoring of each Managing Entity will be based on a comprehensive risk assessment that examines the risk of noncompliance with subaward programmatic and fiscal requirements. Anticipated Completion Date: 6/30/2027 Responsible Contact Person: Heather Allman, Chief of Policy Services & Contracts

View Audit 396183

Finding 1202885 (2025-025)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring Reporting

Finding Number: 2025-025 Planned Corrective Action: DCF Revenue Management will collaborate with the Office of Contracted Client Services and Information Technology (IT) to address FFATA reporting deficiencies. DCF will evaluate and strengthen Post Award Notice (PAN) data management processes that s...

Finding Number: 2025-025 Planned Corrective Action: DCF Revenue Management will collaborate with the Office of Contracted Client Services and Information Technology (IT) to address FFATA reporting deficiencies. DCF will evaluate and strengthen Post Award Notice (PAN) data management processes that support FFATA reporting, reduce reliance on manual data entry where feasible, strengthen coordination between and enhance staff training on federal FFATA requirements to improve reporting accuracy and reporting controls. Improvements and enhancements to ensure timely notification of subaward executions and amendments will include: • Automated or system-based notification workflows will be implemented, where feasible, to reduce reliance on manual communication between Budget, Contract Managers, and Revenue Management. • Contract Administration will reinforce internal procedures requiring prompt submission of executed subawards and amendments by Contract Managers and their supervisors. • Targeted training will be provided to Contract Managers on FFATA reporting triggers, including distinctions between total subaward amounts and expenditures, to address the misunderstanding identified in the audit by a sub-office in Administration. DCF will also enhance and expand monitoring tools, maintain ongoing reporting training, and strengthen internal communication to ensure compliance with federal regulations and reduce the time between subaward issuance and reporting in FSRS (SAM.gov). The Department has set an implementation completion target date of September 30, 2026, for development, testing, approval, updating procedures, and training on reports and federal requirements. Anticipated Completion Date: 09/30/2026 Responsible Contact Person: Crystal Sims, Chief of Revenue Management

View Audit 396183

Finding 1202874 (2025-045)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring

Finding Number: 2025-045 Planned Corrective Action: FDOH will be required to utilize Microsoft Planner to ensure timely completion of all required monitoring activities and issuance of management decisions. This will allow for multi-level leadership notification and visibility of monitoring activity...

Finding Number: 2025-045 Planned Corrective Action: FDOH will be required to utilize Microsoft Planner to ensure timely completion of all required monitoring activities and issuance of management decisions. This will allow for multi-level leadership notification and visibility of monitoring activity status. Additionally, the utilization of this platform will engage various levels of leadership to provide the required management decisions. Anticipated Completion Date: June 1, 2026 Responsible Contact Person: Chrystal Thompson 20

View Audit 396183

Finding 1202859 (2025-044)

Material Weakness 2025

Liberty County District School Board

FL

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2025-044 Planned Corrective Action: The Earmarking Expenditure Worksheet is an annual report that is prepared by the Bureau of Communicable Diseases utilizing data extracted from Patient Care Fiscal Monitoring and Reporting System along with the Florida Accounting Information Resourc...

Finding Number: 2025-044 Planned Corrective Action: The Earmarking Expenditure Worksheet is an annual report that is prepared by the Bureau of Communicable Diseases utilizing data extracted from Patient Care Fiscal Monitoring and Reporting System along with the Florida Accounting Information Resource (FLAIR) expenditure/indirect data to provide cost by services for each earmark. Currently, FLAIR does not provide this level of detail by service and due to the limitations within the report, the Bureau of Communicable Diseases must adjust within the report to offset earmarks to reflect the use of federal funding expended in the program by the total federal authorized amount. The Department is working to enhance its processes and procedures to ensure there are adequate controls in place to validate that figures reported in the federal system are reconciled to FLAIR expenditures while identifying ways to meet the federal reporting requirements before reports are submitted. Additionally, the Department is working to ensure that documents/ data documents/data used to complete the report are maintained in a central repository with adequate procedures so that reported figures are memorialized. Anticipated Completion Date: June 1, 2026 Responsible Contact Person: Chrystal Thompson

View Audit 396183

Finding 1202379 (2025-036)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring

Finding Number: 2025-036 Planned Corrective Action: Amend FHKC Contract – the FAHCA shall amend MED222 to ensure the subrecipient is notified in accordance with 45 CFR 75.352 and all appropriate audit requirements are incorporated into the contract; provide training to Contract Manager(s) on the est...

Finding Number: 2025-036 Planned Corrective Action: Amend FHKC Contract – the FAHCA shall amend MED222 to ensure the subrecipient is notified in accordance with 45 CFR 75.352 and all appropriate audit requirements are incorporated into the contract; provide training to Contract Manager(s) on the established procedures for subaward notification. Anticipated Completion Date: April 30, 2026 Responsible Contact Person: Suzi Kemp

View Audit 396183

Finding 1202373 (2025-035)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring Reporting Material Weakness

Finding Number: 2025-035 Planned Corrective Action: FAHCA management will enhance reporting controls to ensure that all applicable CHIP subaward action information is timely reported in accordance with FFATA. Anticipated Completion Date: Completed Responsible Contact Person: Kimberly Jordan

View Audit 396183

Finding 1202355 (2025-034)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring

Finding Number: 2025-034 Planned Corrective Action: The Florida Department of Children and Families (DCF) acknowledges the finding regarding subrecipient risk assessment and monitoring requirements. DCF recognizes the requirements set forth in 45 CFR 75.352(b) and (d) and section 402.7305(4), Florid...

Finding Number: 2025-034 Planned Corrective Action: The Florida Department of Children and Families (DCF) acknowledges the finding regarding subrecipient risk assessment and monitoring requirements. DCF recognizes the requirements set forth in 45 CFR 75.352(b) and (d) and section 402.7305(4), Florida Statutes, which require pass-through entities to evaluate each subrecipient’s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the subaward, and to conduct monitoring activities commensurate with the assessed level of risk. DCF has developed a standardized assessment tool to determine the risk level for each subrecipient. Risk assessments and monitoring activities have begun, and DCF will complete a comprehensive risk assessment of all active contracts using this tool. Based on the results, DCF will develop a risk-based schedule for contract monitoring site visits. DCF continues to evaluate its monitoring processes and allocate resources to strengthen oversight of subawards. While oversight activities occur across a variety of Department offices including financial monitoring, contract manager oversight, and administrative compliance reviews, those activities are not currently documented within a single, clearly defined risk-based monitoring framework aligned with the federal requirements referenced above. The efforts include implementing documented risk assessments and monitoring activities that incorporate administrative, fiscal, and programmatic considerations, as applicable, and support development of risk-informed monitoring schedules and improved documentation of oversight activities. Additionally, DCF is developing a broader monitoring roadmap to assess existing monitoring practices across programs and identify opportunities to enhance consistency, coordination, and documentation of monitoring activities aligned with federal requirements. Anticipated Completion Date: 12/31/2027 Responsible Contact Person: Tami Gonyea, Deputy Assistant Secretary - OCFW

View Audit 396183

Finding 1202335 (2025-022)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring

Finding Number: 2025-022 Planned Corrective Action: As recommended by the Florida Auditor General’s office, FDOE will take the following actions to enhance procedures for reviewing subrecipient audit reports pertaining to CCDF to include the requirement of issuing management decision letters timely ...

Finding Number: 2025-022 Planned Corrective Action: As recommended by the Florida Auditor General’s office, FDOE will take the following actions to enhance procedures for reviewing subrecipient audit reports pertaining to CCDF to include the requirement of issuing management decision letters timely for all audit findings pertaining to the CCDF program in accordance with Federal regulations: 1. Enhance the Division of Early Learning’s subrecipient annual single audit procedures to include the issuance of management decision letters for all subrecipient audit findings within six (6) months of audit report acceptance by the Federal Audit Clearinghouse. 2. Enhance the Division of Early Learning’s subrecipient annual single audit procedures to indicate whether or not the subrecipient audit finding is sustained, the reason(s) for the decision, and the expected auditee action which may include repayment of disallowed costs, making financial adjustments and/or other action(s) deemed necessary. 3. Enhance the Division of Early Learning’s subrecipient annual single audit procedures to include a multi-layer review and approval process within the Division’s Financial Management Systems Assurance Section department as documented by the annual single audit tracking log. Anticipated Completion Date: September 30, 2026 Responsible Contact Person: James Finch

View Audit 396183

Finding 1202297 (2025-033)

Material Weakness 2025

Liberty County District School Board

FL

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Finding Number: 2025-033 Planned Corrective Action: Effective July 1, 2025, FCOM implemented new processes and procedures to enhance FFATA reporting controls and ensure the accuracy and timeliness of the subaward data reported in the SAM.GOV. Anticipated Completion Date: 7/1/2025 Responsible Contact...

Finding Number: 2025-033 Planned Corrective Action: Effective July 1, 2025, FCOM implemented new processes and procedures to enhance FFATA reporting controls and ensure the accuracy and timeliness of the subaward data reported in the SAM.GOV. Anticipated Completion Date: 7/1/2025 Responsible Contact Person: Tisha Womack

View Audit 396183

Finding 1202284 (2025-032)

Material Weakness 2025

Liberty County District School Board

FL

Subrecipient Monitoring

Finding Number: 2025-032 Planned Corrective Action: The Office of Economic Self Sufficiency’s Refugee Contract team will develop and utilize a comprehensive risk assessment tool to evaluate subrecipient’s risk of noncompliance with subaward requirements. Anticipated Completion Date: June 30, 2026 Re...

Finding Number: 2025-032 Planned Corrective Action: The Office of Economic Self Sufficiency’s Refugee Contract team will develop and utilize a comprehensive risk assessment tool to evaluate subrecipient’s risk of noncompliance with subaward requirements. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Omesha James, Contract Manager Supervisor (Refugee Program) Laura Kirksey, Director of Business Operations

View Audit 396183

Finding 1202208 (2025-028)

Material Weakness 2025

Liberty County District School Board

FL

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding Number: 2025-028 Planned Corrective Action: FDCF will perform periodic monitoring and issue a policy refresher to ensure child support sanctions are timely reviewed and properly imposed. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Robert Hogan, Chief of Quality Man...

Finding Number: 2025-028 Planned Corrective Action: FDCF will perform periodic monitoring and issue a policy refresher to ensure child support sanctions are timely reviewed and properly imposed. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Robert Hogan, Chief of Quality Management Terri Lynch, Director of ESS Operations

View Audit 396183

Corrective Action Plans

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