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Corrective Action Plans

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Finding 484713 (2023-002)
Material Weakness 2023
A & E Association, Inc. 071-Hd092
IL
Eligibility HUD Housing Programs Material Weakness
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within...
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan A new Finance Department position will be created that is responsible for working with residents and programmatic staff in order to ensure that tenant files are kept on file within the required compliance timeframe. Responsible Person for Corrective Action Plan Lore Baker, President & CEO Implementation Date of Corrective Action Plan September 2024
View Audit 317614
Finding 484711 (2023-002)
Material Weakness 2023
Aurora Residential Services, Inc. 071-Eh487
IL
Eligibility HUD Housing Programs Material Weakness
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within...
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan A new Finance Department position will be created that is responsible for working with residents and programmatic staff in order to ensure that tenant files are kept on file within the required compliance timeframe. Responsible Person for Corrective Action Plan Lore Baker, President & CEO Implementation Date of Corrective Action Plan September 2024
View Audit 317613
Finding 484709 (2023-002)
Material Weakness 2023
Kane Homes Association, Inc. 071-Hd117
IL
Eligibility HUD Housing Programs Material Weakness
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within...
2023-002 Missing Eligibility Information - ALN# 14.181 Section 811 Supportive Housing for Persons with Disabilities – Year Ended June 30, 2023 Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan A new Finance Department position will be created that is responsible for working with residents and programmatic staff in order to ensure that tenant files are kept on file within the required compliance timeframe. Responsible Person for Corrective Action Plan Lore Baker, President & CEO Implementation Date of Corrective Action Plan September 2024
View Audit 317612
R.j. Barrett Manor Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: R.J. Barrett Manor Housing Development F...
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: R.J. Barrett Manor Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 317601
White Memorial Community Health Center
CA
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
The Organization will continue to implement measures to ensure compliance with the sliding fee discount program. The Organization will continue to provide ongoing training to clinic staff who evaluate the sliding fee application. The training consists of reviewing sliding fee program policies and p...
The Organization will continue to implement measures to ensure compliance with the sliding fee discount program. The Organization will continue to provide ongoing training to clinic staff who evaluate the sliding fee application. The training consists of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scales, and patient eligibility.
View Audit 317597
Sunray Communities, Inc.
TX
Procurement, Suspension & Debarment HUD Housing Programs
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. Comments on Findings and Recommendations: We concur with the findings and recommendations of our auditors regard...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. Comments on Findings and Recommendations: We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. FINDING 2: Section 202 Capital Advance, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: HUD approved the suspension of monthly deposits to the replacement reserve account for 2024 due to the account being overfunded in prior years. Finding 2023- 002 cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 317585
Finding 484702 (2023-001)
Significant Deficiency 2023
Sunray Communities, Inc.
TX
HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. Comments on Findings and Recommendations: We concur with the findings and recommendations of our auditors regard...
CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. Comments on Findings and Recommendations: We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken: FINDING 1: Section 202 Capital Advance, Assistance Listing 14.157 CORRECTIVE ACTION COMPLETED: The Company reduced 2023 management fees by $6,719. Finding 2023-001 cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 317585
Finding 484694 (2023-001)
Material Weakness 2023
Longview School District No. 122
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District 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 District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joan Parsons, Lead Accountant 2715 Lilac St Longview, WA 98632 (360)575-7177 Corrective action the auditee plans to take in response to the finding: The District has now enhanced its process surrounding collection and verification of certified payroll reports to include sending a weekly inquiry to the point of contact for the prime contractor for each federally-funded construction project. The inquiry requests the prime contractor to: • disclose if the prime contractor performed any work on the project that would be subject to Davis-Bacon prevailing wage requirements and if so, supply the certified payroll reports • identify any subcontractors who performed work on the project that would be subject to Davis-Bacon prevailing wage requirements, and if so, supply the certified payroll reports This communication is sent via email, read receipt requested, and the prime contractor’s response (or lack thereof) is documented and followed up on as necessary. Anticipated date to complete the corrective action: This process was implemented June 2024.
View Audit 317583
Golden Acres Retirement Center, Inc. 112-Ee009
TX
Questioned Costs HUD Housing Programs Cash Management
CORRECTIVE ACTION PLAN: Name and Number of the Project: Golden Acres Retirement Center, Inc. No. l 12-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS: We concur with the findings and recommendations of our a...
CORRECTIVE ACTION PLAN: Name and Number of the Project: Golden Acres Retirement Center, Inc. No. l 12-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS: We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 1: Section 202 Capital Advance, Assistance Listing 14:157 CORRECTIVE ACTION COMPLETED: On March 25, 2024, the Company deposited $27,624 into the residual receipts account. Finding cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 317582 Questioned Costs: $1
Cliff View Village Iii, Inc.
TX
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN: Name and Number of the Project: Cliff View Village III, Inc. No. 112-EE034 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors re...
CORRECTIVE ACTION PLAN: Name and Number of the Project: Cliff View Village III, Inc. No. 112-EE034 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 1: Section 202 Capital Advance, Assistance Listing 14:157 CORRECTIVE ACTION TO BE COMPLETED: The Company overfunded the replacement reserve in 2023. Management will closely monitor the monthly deposits into the replacement reserve account. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.
View Audit 317580 Questioned Costs: $1
Finding 484688 (2023-002)
Material Weakness 2023
City of Euclid
OH
Reporting Subrecipient Monitoring Period of Performance
The City will report revenue replacement dollars as the Auditor of State recommends.
The City will report revenue replacement dollars as the Auditor of State recommends.
View Audit 317565
Finding 484659 (2023-005)
Significant Deficiency 2023
Orange County School Readiness Coalition, Inc.
FL
§ 200.512
Finding 2023-005: Late Submission of June 30, 2023, Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.51...
Finding 2023-005: Late Submission of June 30, 2023, Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline. Corrective Action Plan: Management has taken corrective action to ensure timely submission of the annual audit report to Federal Audit Clearinghouse in compliance with submission requirements. Responsible Party: Jenny Longo, CFO Anticipated Completion Date: March 2025
View Audit 317564
Finding 484658 (2023-004)
Significant Deficiency 2023
Orange County School Readiness Coalition, Inc.
FL
Cash Management § 200.305
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 C...
Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline. Corrective Action Plan: ELC Management will make sure that measures are in place to ensure all interest earned is reconciled monthly and paid timely back to DEL. Responsible Party: Jenny Longo, CFO Anticipated Completion Date: August 2024
View Audit 317564
Finding 484657 (2023-003)
Significant Deficiency 2023
Orange County School Readiness Coalition, Inc.
FL
Cash Management Reporting
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October...
Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022- 2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance Corrective Action Plan: ELC Management will make sure that measures are in place to ensure all advances are reconciled monthly and paid timely back to DEL. Responsible Party: Jenny Longo, CFO Anticipated Completion Date: August 2024
View Audit 317564
Finding 484656 (2023-002)
Significant Deficiency 2023
Orange County School Readiness Coalition, Inc.
FL
Finding 2023-002: Timely Remittance of Payment Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida’s Division of E...
Finding 2023-002: Timely Remittance of Payment Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to make payments to SR providers within 21 days of receipt of invoice, and approval of goods and services as required by the grant agreement with Florida’s Division of Early Learning (DEL). Condition: Certain payments from the Organization related to federal funding during the year were in excess of the 21-day requirement. Cause: The Organization experienced turnover in the accounting department during the year, and there was a misunderstanding regarding the payment requirements per the grant guidance. Effect: Past due payments result in noncompliance with grant and provider agreements. Recommendation: We recommend that the Organization take proactive measures to monitor and ensure that all invoices will be paid in a timely manner. Corrective Action Plan: Management will make sure that measures are in place to monitor and ensure that the Organization will remain in compliance with statutory requirements. Additionally, management will make sure that accounts payable reconciliations are completed monthly. Reconciliations will be reviewed and approved with supporting documentation for accuracy and timeliness. Responsible Party: Jenny Longo, CFO Anticipated Completion Date: August 2024
View Audit 317564
Food for Free Committee, Inc.
MA
Reporting
Food For Free Committee, Inc. is currently in the process of updating their accounting system to account for federal awards by class for clear and precise tracking of all expenditures and payments. Management is also reviewing the current procedures for recording in-kind food donations to ensure acc...
Food For Free Committee, Inc. is currently in the process of updating their accounting system to account for federal awards by class for clear and precise tracking of all expenditures and payments. Management is also reviewing the current procedures for recording in-kind food donations to ensure accurate tracking. A monthly report of USDA food received will be accessible to accounting team members to assist in valuation amounts. The Senior Vice President of Strategy and Impact will oversee compliance with federal award grant contract terms, and coordinate necessary tracking and documentation across finance and operating functions.
View Audit 317561
Food for Free Committee, Inc.
MA
Management is streamlining the year-end closing procedures to ensure timely filing of the Data Collection Form. This initiative aims to expedite the audit start and completion timelines and hold the finance leader accountable for filing the Form SF-SAC within nine months of the fiscal year end or 30...
Management is streamlining the year-end closing procedures to ensure timely filing of the Data Collection Form. This initiative aims to expedite the audit start and completion timelines and hold the finance leader accountable for filing the Form SF-SAC within nine months of the fiscal year end or 30 days from completion and approval of the Single Audit, whichever is earlier.
View Audit 317561
Finding 484639 (2023-001)
Significant Deficiency 2023
Council on the Environment, INC
NY
Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single aud...
Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2023. That delay was exacerbated by additional requirements of the Organization’s first ever single audit, resulting in a late electronic submission to the Federal Audit Clearinghouse. The Organization is currently preparing to start the next audit at least three months earlier, which should allow sufficient time to meet the electronic submission deadline for the year ended June 30, 2024.
View Audit 317554
Scranton Primary Health Care Center INC
PA
Reporting
Scranton Primary Health Care Center, Inc in future filings of the Data Collection Form and Reporting Package will obtain and compile on a timely basis to allow the report to be filed no later than nine months after the end of the audit period or extended period allowed by the Office of Management an...
Scranton Primary Health Care Center, Inc in future filings of the Data Collection Form and Reporting Package will obtain and compile on a timely basis to allow the report to be filed no later than nine months after the end of the audit period or extended period allowed by the Office of Management and Budget.
View Audit 317549
Finding 484634 (2023-004)
Significant Deficiency 2023
City of Danville
IL
Procurement, Suspension & Debarment
US DEPARTMENT OF TRANSPORTATION/US DEPARTMENT OF TREASURY 2023-004 Federal Transit Formula Grant/COVID-19 State and Local Fiscal Recovery Funds – Assistance Listing No. 20.07/21.027 Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, inclu...
US DEPARTMENT OF TRANSPORTATION/US DEPARTMENT OF TREASURY 2023-004 Federal Transit Formula Grant/COVID-19 State and Local Fiscal Recovery Funds – Assistance Listing No. 20.07/21.027 Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will develop a review process which satisfy the requirements for suspension and debarment per the Uniform Guidance. Following development of the process, staff will be assigned to monitoring the need for this process and when appropriate, complete necessary procedure to document findings relative to suspension or debarment. Name of the contact person responsible for corrective action plan: Ashlyn Massey, City Comptroller Planned completion date for corrective action plan: Ongoing
View Audit 317536
Retired Steelworkers Housing and Health Development Corporation
FL
Reporting HUD Housing Programs
FINDING No. 2023-002: Section 236 Mortgage Restructuring Note, ALN 14.103 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the required period. Action Taken: Training has been...
FINDING No. 2023-002: Section 236 Mortgage Restructuring Note, ALN 14.103 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the required period. Action Taken: Training has been provided to staff on state and HUD laws and the processes and procedures ot refunding move-out tenants within the required period. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 317535
Retired Steelworkers Housing and Health Development Corporation
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Retired Steelworkers Housing and Health Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Sui...
Oversight Agency for Audit, Retired Steelworkers Housing and Health Development Corporation respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 236 Mortgage Restructuring Note, ALN 14.103 Recommendation: The Project should implement procedures to ensure the Project verifies tenant eligibility through the EIV system in a timely manner. Action Taken: Staff training has been provided and included in monthly reporting procedures.
View Audit 317535
American Bureau of Shipping
TX
Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility § 200.303
Finding 2023-002 – Budget to Actual Analysis Cluster: Research and Development Agency: Department of Commerce, Department of Energy, and Department of Health and Human Services Award Names: Standards/Guidance for Rapid Qualification of Metal-Based Additive Manufacturing, Accelerating Commercial Mari...
Finding 2023-002 – Budget to Actual Analysis Cluster: Research and Development Agency: Department of Commerce, Department of Energy, and Department of Health and Human Services Award Names: Standards/Guidance for Rapid Qualification of Metal-Based Additive Manufacturing, Accelerating Commercial Maritime Demonstration Projects for Advanced Nuclear Reactor Technologies, Safety and Health Risks in Energy Transition for the Commercial Fishing Industry Award Numbers: 70NANB21H038, DE-NE0009226, and U01OH012502 Assistance Listing Title: National Institute of Standards and Technology, Office of Nuclear Energy, Advanced Research Projects Agency, Office of Energy Efficiency and Renewable Energy, Center for Disease Control and Prevention (CDC) Assistance Listing Number: 11.609, 81.121, 81.135, 81.087, 93.262 Award Year: FY 2023 In response to FY 2022 Single Audit, ABS updated its internal policy to establish and maintain effective controls over budget to actual expense reviews. Current ABS policy, which was implemented in 2024, requires grant project managers to review budget to actuals on at least a quarterly basis, and a budget spreadsheet will be maintained and signed as proof of verification. To ensure consistency and formality in carrying out this requirement, ABS has begun utilizing a standardized template to facilitate reviews and track completion by process owners.
View Audit 317514
American Bureau of Shipping
TX
Subrecipient Monitoring § 200.332 § 200.501 § 200.521
Finding 2023-001 – Subrecipient Monitoring Cluster: Research and Development Agency: Department of Health and Human Services Award Names: Safety and Health Risks in Energy Transition for the Commercial Fishing Industry Award Numbers: U01OH012502 Assistance Listing Title: Center for Disease Control a...
Finding 2023-001 – Subrecipient Monitoring Cluster: Research and Development Agency: Department of Health and Human Services Award Names: Safety and Health Risks in Energy Transition for the Commercial Fishing Industry Award Numbers: U01OH012502 Assistance Listing Title: Center for Disease Control and Prevention (CDC) Assistance Listing Number: 93.262 Award Year: FY 2023 To ensure compliance with 2 CFR 200.332 (d), ABS will extend its current policy to review agencies’ annual audited financial statements when Uniform Guidance reports are not available. ABS will appoint a finance team member to review the Uniform Guidance report or financial statements and will offer the project management team feedback toward ensuring necessary monitoring actions are taken. ABS understands the associated funding risks and will begin implementing these processes while we draft and submit our policy update into our Quality Management system. We expect this to be corrected and implemented by December 31, 2024.
View Audit 317514
Finding 484613 (2023-002)
Material Weakness 2023
Greene County Community School District
IA
Internal Control / Segregation of Duties
We continue to search for ways to spread the duties among the available staff. The superintendent's secretary and one of our elementary secretaries have become more involved. They open the mail, document the checks that are received, and write the cash receipts for them. The superintendent's secreta...
We continue to search for ways to spread the duties among the available staff. The superintendent's secretary and one of our elementary secretaries have become more involved. They open the mail, document the checks that are received, and write the cash receipts for them. The superintendent's secretary continues to log all checks written and keeps the Board President's signature stamp in a locked drawer.
View Audit 317502
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