Corrective Action Plans

Finding 528662 (2023-001)

Material Weakness 2023

IL

The Management Agent will properly review all statement of financial position and statement of activity accounts to determine no material misstatements on a monthly basis.

View Audit 346684

Finding 528661 (2023-001)

Significant Deficiency 2023

Kreider Services, Inc.

IL

Internal Control / Segregation of Duties Reporting

Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticip...

Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticipated Date of Completion: June 30, 2024

View Audit 346673

Finding 528556 (2023-005)

Material Weakness 2023

County of Fulton New York

NY

Eligibility

Director will retrain staff on need for review and signature on all applications/recertifications. Director will ensure review od a sample of 6 cases every 4 months.

View Audit 346561

Finding 528517 (2023-002)

Significant Deficiency 2023

Sacramento Lgbt Community Center

CA

Reporting Subrecipient Monitoring Significant Deficiency

Finding Reference Number: 2023-02 Description of Finding: The Organization submitted its Audited Financial Statements and Single Audit report to the federal clearing house in February 2025, five months after it was due. Statement of Concurrence or Nonconcurrence: The Organization concurs with this f...

Finding Reference Number: 2023-02 Description of Finding: The Organization submitted its Audited Financial Statements and Single Audit report to the federal clearing house in February 2025, five months after it was due. Statement of Concurrence or Nonconcurrence: The Organization concurs with this finding. The delinquency was caused by staff turnover in the key positions and accounting contractor delays responsible for the preparation of the Audited Statements and Schedule of Expenditures of Federal Awards. Corrective Action: The Organization has hired a Chief Operating Officer (COO) who has direct responsibility for the audit process. In addition, the Organization has engaged a new accounting group to perform the accounting tasks necessary to complete the audit timely. Project Completion date: August 2024

View Audit 346526

Finding 528485 (2023-002)

Significant Deficiency 2023

Public Law Center

CA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Since March 2024, PLC has been charging personnel costs to the program based on actual time recorded in the organization’s case management software, with quarterly audits of time to ensure accuracy. PLC also began charging non-personnel costs based on ratio tied to actual time recorded. For program ...

Since March 2024, PLC has been charging personnel costs to the program based on actual time recorded in the organization’s case management software, with quarterly audits of time to ensure accuracy. PLC also began charging non-personnel costs based on ratio tied to actual time recorded. For program costs prior to March of 2024, PLC completed a regressive analysis to determine the amount of actual time worked on the program. This process included review of time recorded in our case management software to determine which portions should have been allocated to this program and, for those staff who do not record time in the case management software, forensics analysis of their grant activities during the period to determine the actual time worked. Personnel and non-personnel costs charged to the program prior to March 2024 were recalculated based on these calculations of actual time worked on the program

View Audit 346487 Questioned Costs: $1

Finding 528439 (2023-001)

Significant Deficiency 2023

City of Ferndale

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.318

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City’s contact person: Finance Director Danielle Ingham 2095 Main Street Ferndale, WA 98248 (360) 384-4302 Corrective action the auditee plans to take in response to the finding: The City is currently in the process of adopting a comprehensive purchasing and procurement policy, with the goal of implementing the major components of these policies by the end of April 2025. Although the City has consistently followed established purchasing procedures, including redundant reviews and purchasing limits, these practices have occasionally varied across departments and have not been formally codified. The City acknowledges that formal adoption of purchasing policies not only ensures consistency in procurement practices across the organization but also serves as a valuable resource for employee training, particularly when making purchasing decisions that are uncommon for the jurisdiction. In recent years, the City has reexamined its broad range of financial responsibilities, including procurement, and has considered delaying the adoption of new policies until the landscape of these changes stabilizes. However, in its ongoing commitment to continuous improvement, the City has determined that adopting purchasing and procurement policies that address the majority of the City’s procurement decisions is the most effective course of action. These policies will be subject to ongoing refinement and updates over time. The City remains receptive to insights and recommendations, such as those provided by the SAO, which contribute to the enhancement of its processes. Anticipated date to complete the corrective action: April 2025.

View Audit 346438

Finding 528315 (2023-003)

Material Weakness 2023

Georgia Association of Conservation Districts, Inc.

GA

Matching / Level of Effort / Earmarking Reporting

2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019 until August 2023 and November 2024, respectively. Federal expenditure for each of those...

2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019 until August 2023 and November 2024, respectively. Federal expenditure for each of those years exceeded $750,000. Name of contact person: Katie Sponberger, Executive Director Corrective Action: The Board of Directors and Management have met and voted to have the fiscal years that are not in compliance audited in accordance with 2 CFR 200, Subpart F. Proposed completion date: The Association has engaged a CPA firm to conduct the required single audits for the fiscal years not in compliance. The December 31, 2018 required single audit was completed on August 25, 2023. The December 31, 2019 required single audit was completed on November 20, 2024.

View Audit 346370

Finding 528314 (2023-002)

Significant Deficiency 2023

Georgia Association of Conservation Districts, Inc.

GA

Name of contact person: Katie Sponberger, Executive Director Corrective Action: The books and records of the Association will continue to be kept on a modified accrual basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure ac...

Name of contact person: Katie Sponberger, Executive Director Corrective Action: The books and records of the Association will continue to be kept on a modified accrual basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 346370

Finding 528313 (2023-001)

Significant Deficiency 2023

Georgia Association of Conservation Districts, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...

2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. The costs of segregating certain duties exceeds the benefit and therefore, nonfinancial employees will be trained to provide some assistance in these areas. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 346370

Finding 528283 (2023-003)

Material Weakness 2023

School District of the City of Monessen

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

CONDITION: The School District of the City of Monessen contracted with Johnson Controls for fire alarm upgrades, and Dagostino Electronic Services for the installation of exterior cameras. These contracts individually exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exc...

CONDITION: The School District of the City of Monessen contracted with Johnson Controls for fire alarm upgrades, and Dagostino Electronic Services for the installation of exterior cameras. These contracts individually exceeded the Uniform Guidance micro purchase threshold of $10,000, but did not exceed the Simplified Acquisition Threshold of $250,000. The District was unable to 1) provide records sufficient to detail the history of procurement for these two contracts and 2) provide documentation to verify that price or rate quotations were obtained from an adequate number of qualified sources. CRITERIA: 24 Pa. Statutes 8.807.1 and Section 2 CFR 200.320(a)(2)(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a non-federal entity whereby the cost exceeds certain dollar thresholds as adjusted periodically. In instances where the cost incurred exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, price or rate quotations must be obtained from an adequate number of qualified sources. In addition, as specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain sufficient records to detail the history of procurement. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the School District will review and update as necessary its procurement policies to ensure In instances where the procurement cost incurred for goods and/or services exceeds the Uniform Guidance micro purchase threshold of $10,000 but does not exceed the Simplified Acquisition Threshold of $250,000, that 1) price or rate quotations are obtained from an adequate number of qualified sources, and 2) sufficient records are maintained to detail the history of procurement. All future procurements will involve a collaboration between the District’s business office and federal programs department to ensure compliance with the District’s updated procurement policies.

View Audit 346338 Questioned Costs: $1

Finding 528282 (2023-002)

Material Weakness 2023

School District of the City of Monessen

PA

Procurement, Suspension & Debarment § 200.321

CONDITION: The School District of the City of Monessen does not take affirmative action steps to ensure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible, in the procurement process. This is a repeat finding from the 2021-2022 fiscal year – F...

CONDITION: The School District of the City of Monessen does not take affirmative action steps to ensure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible, in the procurement process. This is a repeat finding from the 2021-2022 fiscal year – Finding 2022-002. CRITERIA: In accordance with Section 2 CFR 200.321(a) of the Uniform Guidance, the District must take all necessary affirmative action steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible. The Uniform Guidance specifies six (6) affirmative action steps that must be taken. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management of the School District, as a matter of policy, will implement the six (6) recommended affirmative action steps as stated in Section 2 CFR 200.321(a) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date during the 2024-2025 fiscal year and will continue on an ongoing basis as required by new policy directives from oversight agencies. All future procurements will involve a collaboration between the District’s business office and federal programs department to ensure compliance with the District’s updated procurement policies.

View Audit 346338

Finding 528281 (2023-001)

Material Weakness 2023

School District of the City of Monessen

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.324

CONDITION: The School District of the City of Monessen contracted with a third-party vendor (TRANE) for the performance of a construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competiti...

CONDITION: The School District of the City of Monessen contracted with a third-party vendor (TRANE) for the performance of a construction project at the District. The contract with the third-party vendor, which was procured through a cooperative purchasing group, exceeded the threshold for competitive procurement. The District was unable to provide documentation to verify that the third-party procurement contract was competitively procured, such as a bid evaluation and public solicitation. This is a repeat finding from the 2021-2022 fiscal year – Finding 2022-001. In addition, the District did not conduct a cost or price analysis for this procurement, which was in excess of the Simplified Acquisition Threshold of $250,000. CRITERIA: 24 Pa. Statutes 751 of the Public School Code and Section 2 CFR 200.318(i) of the Uniform Guidance prescribes the bidding requirements for equipment, supplies, and work of any nature made by a school district whereby the cost exceeds certain dollar thresholds as adjusted annually for an inflation index. The construction project exceeded the simplified acquisition threshold of $250,000. As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price.CRITERIA (Continued): In addition, Section 2 CFR 200.324(a) of the Uniform Guidance requires the performance of a cost or price analysis in connection with every procurement in excess of the Simplified Acquisition Threshold. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specifically, Section 2 CFR 200.318(i) of the Uniform Guidance. The timeframe for completion of this process will commence immediately with an anticipated completion date during the 2024-2025 fiscal year and will continue on an ongoing basis as required by new policy directives from oversight agencies. All future procurements will involve a collaboration between the District’s business office and federal programs department to ensure compliance with the District’s updated procurement policies.

View Audit 346338 Questioned Costs: $1

Finding 528257 (2023-002)

Material Weakness 2023

Casita Park Housing Development Fund Corporation

NY

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2023-002 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $10,665. b. Action(s) Taken or Planned on the Finding Management will transfer $10,665 from the operating ac...

Finding 2023-002 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $10,665. b. Action(s) Taken or Planned on the Finding Management will transfer $10,665 from the operating account in order to fully fund the tenant security deposits account.

View Audit 346289 Questioned Costs: $1

Finding 528256 (2023-001)

Material Weakness 2023

Casita Park Housing Development Fund Corporation

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on th...

Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on the Finding Because the PRAC contracts expire in April there is a delay in receiving subsidy monies until the renewals are approved. Insurance costs for this entity continue to increase exponentially, creating a financial burden on the project. To ensure the policies don’t cancel we will have the entity with the most money pay the bill and have the other PRAC projects reimburse. In 2023/2024 the PRACs are now on a five-year renewal so there should not be a delay in receiving subsidy monies. Thus, going forward, we do not anticipate this being an issue as long as the subsidy monies aren’t delayed and the rent increases are substantial enough to cover the large increases in insurance renewal premiums. The Corporation agrees with the finding and the auditor's recommendations have been adopted. As of the report date and subsequent to the statement of financial position date, the $53,397 was repaid back to the Corporation.

View Audit 346289 Questioned Costs: $1

Finding 528200 (2023-001)

None 2023

Luis A Ferre Foundation

PR

Reporting

To address the identified issues, The Luis A. Ferré Foundation, Inc. is implementing the following corrective actions: 1. Establishment of a Grant Compliance Calendar & Reminder System (i) A centralized calendar will track all grant deadlines and reporting requirements and this calendar will be acce...

To address the identified issues, The Luis A. Ferré Foundation, Inc. is implementing the following corrective actions: 1. Establishment of a Grant Compliance Calendar & Reminder System (i) A centralized calendar will track all grant deadlines and reporting requirements and this calendar will be accessible and managed by at least 3 employees or more. (ii) Automated email reminders will be set at 30, 15, and 5 days before each deadline and these alerts will be received by at least 3 employees or more. (iii) Responsibilities for monitoring the calendar will be assigned to key personnel. 2. Designation of a Compliance Officer (i) A dedicated staff member will be assigned to oversee compliance with grant reporting. (ii) This individual will be responsible for monitoring deadlines, ensuring timely submissions, and coordinating internal reviews with development, finance and director’s office (iii) The Compliance Officer will conduct monthly check-ins with relevant departments to confirm progress on upcoming reports. 3. Implementation of a Pre-Submission Review Process (i) Reports will be prepared and reviewed internally at least one week before the submission deadline (ii) A checklist will be developed to verify accuracy and completeness before final submission. (iii) A second reviewer will be assigned to cross-check compliance with grant requirements. (iv) Feedback from the review process will be documented and shared with staff for continuous improvement. 4. Staff Training on Grant Compliance (i) Training sessions will be conducted annually to educate staff on grant reporting requirements.(ii) New employees with grant management responsibilities will receive onboarding training specific to compliance procedures. (iii) Training materials will be updated regularly to reflect any changes in reporting standards. (iv) Staff will be required to complete a short assessment after training to ensure comprehension of compliance expectations. 5. Strengthening Internal Controls (i) A formalized policy document will be developed outlining grant reporting procedures. (ii) Reports will be logged in a shared system where progress can be tracked in real-time. (iii) Quarterly audits of compliance with reporting deadlines will be conducted, with findings reported to senior leadership.

View Audit 346257

Finding 528198 (2023-007)

None 2023

Will County Regional Office of Education

IL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will b...

Late of Submission of Expenditure Report to the Illinois State Board of Education Condition: One out of five (20%) expenditure reports tested was submitted by the Regional Office of Education #56 to ISBE 63 days after the period end or 43 days late. Plan: We agree with the finding. Procedures will be established to ensure that expenditure reports are filed on a timely basis. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent

View Audit 346254

Finding 528197 (2023-006)

None 2023

Will County Regional Office of Education

IL

Procurement, Suspension & Debarment

Lack of Written Procurement Policy Condition: The Regional Office of Education #56 does not have documented procurement policies in accordance with Federal requirements. Plan: We agree with the finding. A documented procurement policy will be established in accordance with Uniform Guidance. Anticipa...

Lack of Written Procurement Policy Condition: The Regional Office of Education #56 does not have documented procurement policies in accordance with Federal requirements. Plan: We agree with the finding. A documented procurement policy will be established in accordance with Uniform Guidance. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superinten

View Audit 346254

Finding 528196 (2023-005)

Material Weakness 2023

Will County Regional Office of Education

IL

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.334

Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, ...

Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, for those expenditures with supporting documentation, none of the invoices were stamped “paid”. During our testing of an additional sample of 40 expenditure transactions of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ No documentation was available for four expenditures ∙ No supporting invoices, but only purchase orders, were available for three expenditures ∙ One invoice was not stamped “paid”. Plan: We agree with the finding. Expenditures of federal funds will be more closely monitored, more adequately supported, and paid invoices will be marked as paid. Uniform Guidance will be more closely followed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent

View Audit 346254 Questioned Costs: $1

Finding 528195 (2023-004)

Material Weakness 2023

Will County Regional Office of Education

IL

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine ...

Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine the accuracy of the payments to those employees. During our testing of an additional sample of 40 payroll transactions covering 29 employees and 10 pay periods of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ Contracts specifying gross pay could not be provided for six employees ∙ Three employee contracts lacked approval by the Regional Superintendent ∙ Twelve payroll transactions were not supported by timesheets ∙ Timesheets for four payroll transactions lacked supervisory approval ∙ The Payroll Payment Authorization form for one pay period was not approved by the Regional Superintendent. During our testing of salary expenditures, we noted that total wages reported on the quarterly Form 941s for the year were $152,269 less than salary expenditures reported in the general ledger accounts. Regional Office of Education #56 personal could not explain the variance or provide a reconciliation of Form 941 amounts to the general ledger. P lan: We agree with the finding. The new CFO/CPA will ensure contracts support the payroll and that rates have approval and a rationale; timesheets are approved and maintained properly; payroll is approved by the Regional Superintendent prior to payroll; and, that 941's are reconciled to the general ledger. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent

View Audit 346254

Finding 528174 (2023-003)

Significant Deficiency 2023

Williamson Health and Wellness Center, Inc.

WV

Reporting Internal Control / Segregation of Duties § 200.512

Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for fi...

Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting and assigning responsibility for tracking and ensuring timely submission of reports. Views of responsible officials and planned corrective actions: Management agrees with the recommendations. Management will implement appropriate internal control procedures. Anticipated Completion Date: December 31, 2024

View Audit 346224

Finding 527057 (2023-001)

None 2023

Village of Clayton, New York

NY

Reporting

The Village procured a new audit firm in January 2024 to complete its past audits and submissions for fiscal years 2022 and 2023. Upon submission of these reports, the Village will be up to date through May 31, 2023 with its filings. The Village is expected to have its May 31, 2024 audit and requi...

The Village procured a new audit firm in January 2024 to complete its past audits and submissions for fiscal years 2022 and 2023. Upon submission of these reports, the Village will be up to date through May 31, 2023 with its filings. The Village is expected to have its May 31, 2024 audit and required submissions completed on time, by February 28, 2025.

View Audit 346172

Finding 527000 (2023-001)

Significant Deficiency 2023

The United Way of Youngstown and the Mahoning Valley

OH

Allowable Costs / Cost Principles Reporting

Management is writing to outline a corrective action plan regarding the late filing of the Schedule of Expenditures of Federal Awards (SEFA). This plan aims to address the issues that led to the delay and to implement measures to prevent future occurences. 1. Identification of Issues: Review the ci...

Management is writing to outline a corrective action plan regarding the late filing of the Schedule of Expenditures of Federal Awards (SEFA). This plan aims to address the issues that led to the delay and to implement measures to prevent future occurences. 1. Identification of Issues: Review the circumstances that contributed to the late filing, including any staffing shortages, miscommunication, or unforseen challenges. 2 Immediate Actions Taken: Complete the SEFA and submit it to the appropriate federal agency. 3. Preventative Measures: Establish a timeline for the preparation and submission of the SEFA, including key milestones and deadlines. Assign specific responsibilities to team members to ensure accountability in the preparation process. Implement a checklist to verify that all necessary documentation and approvals are obtained in a timely manner. 4. Monitoring and Review: Schedule regular check-ins to monitor progress on the SEFA preparation and address any issues promptly. Conduct a review after the next filing period to assess the effectiveness of the corrective actions and make adjustments as necessary.

View Audit 346103

Finding 526910 (2023-002)

Material Weakness 2023

Oficina Del Procurador De Las Personas De Edad Avanzada

PR

Subrecipient Monitoring

The Office updated the policies and procedures regarding the monitoring process for sub-recipients. The implementation of the new strategies for carrying out the Monitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring sessi...

The Office updated the policies and procedures regarding the monitoring process for sub-recipients. The implementation of the new strategies for carrying out the Monitoring became effective in April 2024. These are based on Risk Monitoring. They allow us to comply with the number of monitoring sessions required per year and ensure the proper management of federal funds by the sub-recipients. We will continue to carry out the Risk Monitoring sessions strenously to achieve 100% compliance with the required monitoring sessions. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)

View Audit 346029

Finding 526909 (2023-001)

Material Weakness 2023

Oficina Del Procurador De Las Personas De Edad Avanzada

PR

Subrecipient Monitoring Material Weakness Reporting § 200.512

As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla V...

As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)

View Audit 346029

Finding 526853 (2023-005)

Significant Deficiency 2023

Edna Martin Christian Center, Inc.

IN

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

In January 2024, we partnered with G&A, which provided services that automated time tracking allocations in the accounting system based on Time and Attendance records placed in the payroll system. This information applies time ratios spent on grants times actual cost from payroll and automatically c...

In January 2024, we partnered with G&A, which provided services that automated time tracking allocations in the accounting system based on Time and Attendance records placed in the payroll system. This information applies time ratios spent on grants times actual cost from payroll and automatically comes in the accounting system based on project costing (time concerning all time spent on projects). The purchase of the grant management system will pull accounting data from the accounting software, and the data will be mapped to the budgetary lines of the grant. Monthly, the financial grant coordinator will work with senior directors and directors to go over the financial information and ensure compliance with the allowable cost to respective grants. Correctively, budget vs actual reviews with senior directors take place in which directors identify permissible costs or costs that are not, and those costs are adjusted to programs that allow such cost or to admin.

View Audit 345960 Questioned Costs: $1

Corrective Action Plans

Filters