Corrective Action Plans

Finding 304 (2022-002)

Significant Deficiency 2022

GA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303

Condition Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determi...

Condition Upon review of the indirect cost calculations throughout the fiscal year, it was noted that there was no documentation of review and approval of three of the seven calculations tested. The auditors were able to review the drawdown reconciliations performed by the Caminar Latino and determine the reports were materially accurate; however, no evidence of a formal supervisory review and approval of the reconciliation was maintained on-file in these three instances. Correction action As of Q4 2022, the Atlanta-based Co-CEO and the Chief of Programs and Administration have instituted a process of review and approval of drawdown reconciliations prior to drawdown to review for accuracy of calculations and to ensure that previous drawdown amounts are accurately recorded. A Finance Manager was hired in April 2023, and the responsibility of ongoing drawdown reconciliation and calculation of invoice amounts has shifted to the Finance Manager position. Monthly invoices and drawdowns are being reviewed and approved by the Co-CEO and Chief of Programs and Administration prior to drawdown. Responsible Person Co-CEO and Chief of Programs and Administration Anticipated completion date Completed - This process is currently in place.

View Audit 574

Finding 303 (2022-001)

Significant Deficiency 2022

Caminar Latino Inc.

GA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Condition We reviewed all subawards made by the grantee during the audit period and found that 4 of them, totaling $224,000, were not reported to the FSRS. Correction action The FSRS will be submitted to the FFATA website. Responsible Person The Chief of Programs and Administration will submit the F...

Condition We reviewed all subawards made by the grantee during the audit period and found that 4 of them, totaling $224,000, were not reported to the FSRS. Correction action The FSRS will be submitted to the FFATA website. Responsible Person The Chief of Programs and Administration will submit the FSRS under the supervision of the Co-CEO. Anticipated completion date Within 30 days

View Audit 574

Finding 164 (2022-102)

Material Weakness 2022

Santa Cruz County

AZ

Questioned Costs Cash Management Eligibility § 200.303

The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director a...

The County is in the final stages of implementing grant policies, which will cover reimbursement procedures for all departmental grants. The County will work with the pass-through grantor to repay the amounts the County received in excess. The County will work with the Health Department director and staff to review grant policies and procedures.

View Audit 240 Questioned Costs: $1

Finding 161 (2022-101)

Material Weakness 2022

Santa Cruz County

AZ

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

To assist the County, meet the WIOA 75% earmarking requirement for out-of-school youth program, the County will develop written policies and procedures for its WIOA Youth Activities program. The County will provide eligible out-of-school youth the opportunity of paid work experiences (WEX). The Co...

To assist the County, meet the WIOA 75% earmarking requirement for out-of-school youth program, the County will develop written policies and procedures for its WIOA Youth Activities program. The County will provide eligible out-of-school youth the opportunity of paid work experiences (WEX). The County will also work with the pass-through grantor to develop an effective strategy to recruit and retain eligible out-of-school youth. The County will monitor the out-of-school services spending throughout the fiscal year and award period.

View Audit 240 Questioned Costs: $1

Finding 1163015 (2021-008)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.

View Audit 372604

Finding 1163014 (2021-007)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.

View Audit 372604

Finding 1163013 (2021-006)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.

View Audit 372604

Finding 1163012 (2021-005)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

View of Responsible Officials and Corrective Action Plan – The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check payment from approved by the Grant...

View of Responsible Officials and Corrective Action Plan – The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check payment from approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the change to the specific grant.

View Audit 372604 Questioned Costs: $1

Finding 1163011 (2021-004)

Material Weakness 2021

Ruth Ellis Center, Inc.

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...

View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.

View Audit 372604

Finding 1154804 (2021-001)

Material Weakness 2021

New York State Housing Finance Agency

NY

Reporting § 200.303 § 200.502 § 200.510

Finding 2021‐001 Federal Agency: United States Department of Housing and Urban Development (HUD) Planned Corrective Actions: Responsible Official – Darryl Johnson, Deputy CFO Anticipated completion date – October 2025 Management will review its controls and update standard work documentation to ensu...

Finding 2021‐001 Federal Agency: United States Department of Housing and Urban Development (HUD) Planned Corrective Actions: Responsible Official – Darryl Johnson, Deputy CFO Anticipated completion date – October 2025 Management will review its controls and update standard work documentation to ensure that all loans and expenditures related to the Housing Trust Fund are appropriately accumulated and reported in the schedule of expenditures of federal awards (SEFA) for the period covered by the New York State Housing Finance Agency’s financial statements in accordance with Uniform Guidance 2 CFR section 200.502. All staff working on SEFA preparation and review, will receive additional education in reporting for federal programs.

View Audit 367167

Finding 575384 (2021-008)

Material Weakness 2021

National Center for the Advancement of Stem

PA

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.305

Agency: Person Responsible for Corrective Action: Name Title: Anticipated Completion Date Response to Finding: 2021-008 CASH MANAGEMENT National Center for the Advancement of STEM Education, Inc. (nCASE) : Nancy Priselac Executive Director : December 8, 2023 Management concurs with audit recomm...

Agency: Person Responsible for Corrective Action: Name Title: Anticipated Completion Date Response to Finding: 2021-008 CASH MANAGEMENT National Center for the Advancement of STEM Education, Inc. (nCASE) : Nancy Priselac Executive Director : December 8, 2023 Management concurs with audit recommendation. Correction Action to be Taken: nCASE has put written procedures in place to compile the SF425. The procedures also detail the approval process by management for the final review of the SF425. nCASE is working with a consultant to ensure that the numbers in the SF425 match the data output from our accounting software and is replicable. This has been implemented internally and performed by nCASE. nCASE has taken corrective measures in our accounting software by detailing the audit log and recording all changes with supporting documentation. There is final weekly review and approval of the changes. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.

View Audit 365412

Finding 575383 (2021-007)

Material Weakness 2021

National Center for the Advancement of Stem

PA

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: nCASE has taken corrective measures in our accounting software by detailing the audit log and recording all changes with supporting documentation. There will be final weekly review and approval of the changes. nCASE also keeps a log of items that are backordered or have shipping delays. This log includes: item ordered, date ordered, and date shipped/charged. This corresponds to subsequent changes in the above- mentioned audit log. These measures are detailed in our policies and procedures. nCASE has obtained and put into practice, a log for detailing adjustments to journal entries that are included in our policies and procedures. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.

View Audit 365412 Questioned Costs: $1

Finding 575382 (2021-006)

Material Weakness 2021

National Center for the Advancement of Stem

PA

Questioned Costs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.308

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: Management has established policies and procedures that define how personnel are to record involvement in project activities. These records are used to document time and labor for specific projects and in combination with time‐ keeping documentation will reflect this data in payroll documentation. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.

View Audit 365412 Questioned Costs: $1

Finding 575381 (2021-005)

Significant Deficiency 2021

National Center for the Advancement of Stem

PA

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.331

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: nCASE has reviewed language in subaward agreements. Subaward agreements have been updated to include all relevant stipulations and requirements. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.

View Audit 365412

Finding 575380 (2021-004)

Material Weakness 2021

National Center for the Advancement of Stem

PA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...

Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: nCASE will invoice for the indirect amount proportional only to the direct amount invoiced and only after the direct amount has been invoiced. Policy and procedure have been updated to reflect how this is invoiced. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.

View Audit 365412 Questioned Costs: $1

Finding 575370 (2021-005)

Material Weakness 2021

McKenzie County Healthcare Systems, Inc. and Subsidiary

ND

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year Period 1 TIN #770637...

Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year Period 1 TIN #770637498 Federal Assistance Listing #93.498 The Health System failed to provide an expense listing that supported the expenses included within the HHS Special Report - Period 1 (Report). In addition, the Health System's lost revenue report did not reconcile to the Report and there was no evidence of review by someone other than the preparer. We will implement internal control policies to ensure all amounts reported and submitted to the federal agency are adequately documented and supported We will also implement internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Scott Merkel, CFO Anticipated Completion Date: Ongoing

View Audit 365407

Finding 574737 (2021-010)

Material Weakness 2021

Claremont School District

NH

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334

The District did not provide a corrective action plan

View Audit 365056 Questioned Costs: $1

Finding 574736 (2021-009)

Material Weakness 2021

Claremont School District

NH

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334

The District did not provide a corrective action plan

View Audit 365056 Questioned Costs: $1

Finding 574658 (2021-011)

Material Weakness 2021

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the necessity of submission is in question, the Authority will consult with its federal partner to obtain a determination.

View Audit 364929

Finding 574654 (2021-007)

Significant Deficiency 2021

Virgin Islands Port Authority

VI

Questioned Costs Allowable Costs / Cost Principles § 200.303

The Authority will ensure that the management team will perform more stringent review of the allowable costs.

View Audit 364929 Questioned Costs: $1

Finding 574653 (2021-009)

Material Weakness 2021

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in accounting to serve as a reminder to submit financial reports to Engineering or the grantor.

View Audit 364929

Finding 574652 (2021-008)

Significant Deficiency 2021

Virgin Islands Port Authority

VI

Equipment & Real Property Management § 200.303 § 200.313

The Authority recognize the importance of maintaining accurate and complete property records for fixed assets purchased with federal funding. A complete fixed asset inventory was conducted in 2023 and is now performed annually. In addition, the integration of the fixed asset system will provide a li...

The Authority recognize the importance of maintaining accurate and complete property records for fixed assets purchased with federal funding. A complete fixed asset inventory was conducted in 2023 and is now performed annually. In addition, the integration of the fixed asset system will provide a listing of federally funded assets. System testing is ongoing, with implementation planned for Q2 2026.

View Audit 364929

Finding 574651 (2021-006)

Material Weakness 2021

Virgin Islands Port Authority

VI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.

View Audit 364929

Finding 571922 (2021-006)

None 2021

Choctaw County

OK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

We will implement policies and procedures to ensure compliance with applicable grant requirements.

View Audit 362988 Questioned Costs: $1

Finding 571921 (2021-005)

Material Weakness 2021

Choctaw County

OK

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Period of Performance § 200.303

We will implement control procedures to ensure compliance with requirements.

View Audit 362988

Corrective Action Plans

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