Corrective Action Plans

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As of September 2025, the Continuum of Care program was placed under the responsibility of the Director of Program Services, Quinn Lee, who has extensive experience managing housing programs in her previous employment, including federal programs. She is currently working to respond to the audit find...
As of September 2025, the Continuum of Care program was placed under the responsibility of the Director of Program Services, Quinn Lee, who has extensive experience managing housing programs in her previous employment, including federal programs. She is currently working to respond to the audit findings and rebuild the appropriate agreements and documentation with sub-awardees to meet the requirements. It must be noted that HUD has entered into legal action to make significant changes to this program which may affect how the Alliance is required to respond in the future.
Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not have a separate review over the budget worksheet...
Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not have a separate review over the budget worksheet HUD-92457-A by someone other than the preparer prior to submitting it to HUD. We will implement controls to ensure the budget worksheet HUD-92457-A is reviewed by someone other than the preparer prior to being submitted to HUD. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026
Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured acc...
Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. We will implement controls to ensure the required amount of project fund are deposited within 60 days following the end of the fiscal year. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026
The University will more closely review the data submitted regarding tuition and fees being reported on the FISAP. This will include validating and reconciling the amounts reported on the FISAP to the University's general ledger. This has been completed as of March 2, 2026 for fiscal year 2024-2025.
The University will more closely review the data submitted regarding tuition and fees being reported on the FISAP. This will include validating and reconciling the amounts reported on the FISAP to the University's general ledger. This has been completed as of March 2, 2026 for fiscal year 2024-2025.
The Financial Aid staff will receive ongoing training on accurate determination of withdrawal date, last date of attendance (LDA), and correct payment period start and end dates. The Director and Assistant Director will review all R2T4 calculations for accuracy prior to finalization, including verif...
The Financial Aid staff will receive ongoing training on accurate determination of withdrawal date, last date of attendance (LDA), and correct payment period start and end dates. The Director and Assistant Director will review all R2T4 calculations for accuracy prior to finalization, including verification of withdrawal date, LDA, and payment period start and end dates. The Director and Assistant Director will ensure that all applicable funds are returned to the Department of Education and properly removed from the students' accounts within the required time frame.
The East Central University Records Office reports enrollment to the National Student Clearinghouse (NSC). The NSC then transmits that data to the National Student Loan Data System (NSLDS) where it becomes part of the financial aid record. The graduate student enrollment status issue was addressed i...
The East Central University Records Office reports enrollment to the National Student Clearinghouse (NSC). The NSC then transmits that data to the National Student Loan Data System (NSLDS) where it becomes part of the financial aid record. The graduate student enrollment status issue was addressed in March 2025 as a result of the 2024-year audit. Importantly, because that correction was made in March of 2025, it was expected that the 2025-year audit identified Spring 2025 semester students prior to when the correction was made. The Records Office is confident this particular issue was fully resolved in March 2025 in accordance with the action plan put forward at the time. With regard to the student's status effective date differing between NSLDS and Colleague, considerable time has been devoted to investigating this case. This includes a one-hour consultation with Strata information Group (SIG) on 3/6/2026. However, ECU is not able to determine where the date reported to NSLDS came from. Much review of the Colleague to NSC reporting procedures has taken place since Fall 2024, which gives the Records Office confidence that whatever the cause of this data discrepancy, it is unlikely to represent a current systemic problem. However, the Records Office will add to the list of preliminary data checks (i.e. , prior to submitting the Colleague file to NSC), to randomly select students who have a within-term change of status and verify that the date in the NSC file matches what we expect to see in Colleague. With regard to Spring graduated status effective dates exceeding the end of the term, while working with the SIG consultant to review procedures for NSC reporting, it was noticed that Colleague requires NSC reporting period dates to not exceed the end of term. This caused the Records Office to raise the question of the award date. ECU was able to determine that NSC does expect the last day of term and the award date to match. Campus stakeholders were notified that the historic practice was ending. Beginning with Fall 2025, the award date and end of term match. While the Records Office is confident much progress has been made, minor findings through 2026 are possible.
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF JUNCOS 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, 202...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF JUNCOS 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. Alfredo Alejandro Carrión, Mayor Contact Person: Mrs. Iris J. Ramos Morán, Finance Director Phone: (787)734-0335 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We do not concur with the auditors’ finding Corrective Action: The Municipality does not agree with the finding because we understand that it is the responsibility of the corresponding pass-through agency, which is why we did not request a review and modification of the budget. For the next fiscal year, the Municipality will remain vigilant in meeting the compliance requirements for the program. Implementation Date: Fiscal year 2025-2026. Responsible Person: Iris J. Ramos Morán
Recommendation: We recommend that Management continuously strive to achieve maximum segregation of duties as much as possible and hire new employees. It is also important for the Commissioners to continue to provide oversight of the financial accounting. Because of the inherent difficulty to achieve...
Recommendation: We recommend that Management continuously strive to achieve maximum segregation of duties as much as possible and hire new employees. It is also important for the Commissioners to continue to provide oversight of the financial accounting. Because of the inherent difficulty to achieve a proper segregation of duties, we recommend that the Commissioners develop and establish additional policies and controls in order to minimize the risk of material misstatement of fraud. View of Responsible Officials: Management is aware of this condition and has assessed the costs to achieve maximum segregation of duties. Management has determined that these costs exceed the potential benefit of hiring additional employees. Management continues to strive to achieve maximum segregation of duties possible with the current number of employees. The Commissioners will continue to provide oversight of the financial accounting.
Upon discovering issues related to our Sliding Fee Discounts, Valle del Sol, Inc. (Vds) addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged for services at a discounted rate. VdS is working on a 3 point review system and had a mandatory train...
Upon discovering issues related to our Sliding Fee Discounts, Valle del Sol, Inc. (Vds) addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged for services at a discounted rate. VdS is working on a 3 point review system and had a mandatory training of all front desk, petient contact center and insuarnce verification teams on insurance verification and application of sliding fee forms via texts using a system called Luma. Our staff were fully retrained on the application of the sliding fee and the review of demographic data and income verification based on our revised policy.
2025-002: Other Matter – Equipment and Real Property Management Compliance (Department of Transportation Federal Assistance Listing No. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities program) Recommendation: Reinforce compliance with annual physical inventory requirements. Est...
2025-002: Other Matter – Equipment and Real Property Management Compliance (Department of Transportation Federal Assistance Listing No. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities program) Recommendation: Reinforce compliance with annual physical inventory requirements. Establish a monitoring process to ensure timely completion of physical inventories. Continue leveraging alternative controls but use them as supplements, not substitutes, for physical verification. Action Taken: The Organization agrees with the finding and have implemented procedures to ensure
2025-001: Other Matter – Allowable Costs/Cost principles Compliance (Department of Transportation Federal Assistance Listing No. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities program) Recommendation: Implement stronger internal controls over cost allocation and grant expense ...
2025-001: Other Matter – Allowable Costs/Cost principles Compliance (Department of Transportation Federal Assistance Listing No. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities program) Recommendation: Implement stronger internal controls over cost allocation and grant expense reviews, including: • Periodic reconciliation of depreciation schedules against federal funding sources. • Staff training on 2 CFR §200.436 requirements. • Pre-approval process for expenses charged to federal grants. Action Taken: The Organization agrees with the finding and have implemented procedures to ensure that the Organization’s is following allowable costs/cost principles compliance federal requirements.
Deposits in Excess of FDIC & Pledged Securities Coverage (same as financial finding # 2025-001).
Deposits in Excess of FDIC & Pledged Securities Coverage (same as financial finding # 2025-001).
Finding Number: 2025-001 Anticipated Completion Date: March 14, 2025 Responsible Contact Person: Stephen Thomas, CEO Planned Corrective Action: TASC of Southeast Ohio has reviewed all personnel files to ensure that all approved rates are included in the files. Internal controls surrounding the docum...
Finding Number: 2025-001 Anticipated Completion Date: March 14, 2025 Responsible Contact Person: Stephen Thomas, CEO Planned Corrective Action: TASC of Southeast Ohio has reviewed all personnel files to ensure that all approved rates are included in the files. Internal controls surrounding the documentation of approvals of timesheets and pay raises have been implemented.
Contact Person: Superintendent and Technology Director Planned Corrective Action: The District’s Technology Director would be the individual with primary responsibility for oversight of test security measures and the District’s Technology Director position has been open since December 2024. The Dist...
Contact Person: Superintendent and Technology Director Planned Corrective Action: The District’s Technology Director would be the individual with primary responsibility for oversight of test security measures and the District’s Technology Director position has been open since December 2024. The District will follow-up with the external technology services provider that is currently providing technology services for the District and request assistance in developing and implementing test security measure that are in compliance with Uniform Guidance requirements. Planned Completion Date: Fiscal year ending June 30, 2026
Contact Person: Business Manager and Human Resource Manager Planned Corrective Action: The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing documentation in support of an employee’s approved hourly...
Contact Person: Business Manager and Human Resource Manager Planned Corrective Action: The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing documentation in support of an employee’s approved hourly rate, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee contracts and salary authorization forms and make changes as appropriate. Planned Completion Date: Current and ongoing
Finding 2025-002: Significant Deficiency in Internal Control Over Compliance and Non-Material Noncompliance Federal Awarding Agency: Department of Housing and Urban Development (HUD) Responsible Person: Eric Keeler, Director, Department of Housing and Community Development Estimated Completion: Apri...
Finding 2025-002: Significant Deficiency in Internal Control Over Compliance and Non-Material Noncompliance Federal Awarding Agency: Department of Housing and Urban Development (HUD) Responsible Person: Eric Keeler, Director, Department of Housing and Community Development Estimated Completion: April 15, 2026 Corrected Action: 1. The Housing Choice Voucher (HCV) Program transitioned to a new client management software on August 1, 2025 and program staff are reviewing all of the existing inspection due dates in the software to ensure the dates are correct based on the last biennial inspection or initial inspection. 2. Staff will continue to utilize the monthly Section Eight Management Assessment Program (SEMAP) Indicators Report in HUD’s Public and Indian Housing Information Center (PIC) database and provide that information to the inspectors monthly. 3. Staff will begin to utilize the Housing Quality Standards (HQS) Inspection Report that is now available in HUD’s Public and Indian Housing Information Center (PIC) database. This report allows staff to see all inspections that will be due in the next year, according to PIC data. The HCV Program Manager will review the report with the Housing Inspectors monthly to verify that all of the upcoming inspections are scheduled. 4. The HCV Program Manager will schedule monthly meetings to review upcoming Inspections Due with the two Housing Inspectors on staff. The HCV Program Manager will verify that each of the inspections due are scheduled in advance and check the next month’s list of completed inspections to ensure all of the inspections scheduled were completed in a timely manner. If the inspections are not completed in a timely manner, the HCV Program Manager will investigate the cause and determine if corrective action and/or additional quality assurance is needed. 5. The HCV Program Manager will review the Completed Inspections Report from the software provider to ensure that it provides a complete list of all failed inspections. This will be completed on a monthly basis with the Housing Inspectors by comparing the list with Inspection Records for the month. 6. An additional Housing Inspector position was added in FY 2026, which allows the inspections to be divided between the two Housing Inspectors. This added position will allow more time for Housing Inspectors to review reports, prepare for, and schedule inspections.
Finding 2025-001: Material Weakness in Internal Control Over Compliance and Non-Material Noncompliance Federal Awarding Agency: Department of Health and Human Services (HHS) Responsible Person: Deidra Bolden, Acting Director, Department of Family Services Estimated Completion: June 30, 2026 Correcte...
Finding 2025-001: Material Weakness in Internal Control Over Compliance and Non-Material Noncompliance Federal Awarding Agency: Department of Health and Human Services (HHS) Responsible Person: Deidra Bolden, Acting Director, Department of Family Services Estimated Completion: June 30, 2026 Corrected Action: 1. The Department of Family Services has implemented a Medicaid-focused caseworker structure and a specialized intake-and-ongoing case management model. This model reduces task switching and allows staff to develop proficiency more quickly by focusing on Medicaid and progressing from simpler to more complex case types. It also improves consistency in case processing and allows supervisors to provide more targeted oversight. The Department has also completed a Medicaid Overdue Resolution Project, significantly reducing backlog and stabilizing renewal processing. These structural changes, combined with reduced caseloads and increased supervisory capacity, allow for more focused case management, improved oversight, and more consistent application of eligibility policy. 2. The Department has expanded training capacity and structure to address prior limitations. A second trainer position has been added, doubling internal training capacity and enabling more frequent onboarding, refresher training, and targeted instruction. This allows the Department to better support both new and tenured staff and respond more quickly to identified training needs. In addition, the Department is implementing a competency-based training model that establishes structured learning pathways for new staff, experienced workers, and supervisors. This model incorporates modular curriculum, scenario-based application, and targeted refreshers tied to error trends, supporting more consistent policy application and stronger staff development over time. 3. The Department is strengthening monitoring and case review practices to improve early detection of issues and reinforce consistent oversight. As supervisory capacity has increased and caseloads have begun to stabilize, supervisors are better positioned to conduct more frequent and targeted case reviews, particularly for high-risk and time-sensitive work. The Department is also strengthening case review capacity and moving toward a higher percentage of routine case review to improve early detection of errors and reinforce policy compliance. Trend analysis is being expanded to identify patterns across workers, supervisors, and case types, allowing for more targeted and timely corrective action. These enhancements, supported by improved staffing levels and more manageable caseloads, strengthen the Department’s ability to identify issues earlier, reinforce expectations consistently, and reduce the likelihood of overdue or noncompliant cases. 4. The Department is strengthening how it evaluates the effectiveness of corrective actions by conducting on going case reviews, monthly performance monitoring to track timeliness and accuracy trends, performing trend analysis over time to measure improvement and identify recurring issues, and conducting executive-level reporting to monitor progress and ensure accountability. These evaluation methods provide a structured approach to verifying that corrective actions are implemented effectively and produce sustained improvement. 5. The Department has onboarded additional staff, including supervisors, case managers, a case reviewer, and a trainer, improving both workload distribution and monitoring capacity. Continued investment in staffing, combined with ongoing efforts to right-size caseloads, is expected to further strengthen supervisory oversight, expand case review capacity, and sustain improvements in timeliness and compliance.
Condition: For the year ended June 30, 2025, the City did not submit quarterly reports to EGLE as required by the grant agreement. The City submitted drawdown/reimbursement documentation only when expenditures were incurred, but quarterly reporting deliverables to EGLE were not completed for each qu...
Condition: For the year ended June 30, 2025, the City did not submit quarterly reports to EGLE as required by the grant agreement. The City submitted drawdown/reimbursement documentation only when expenditures were incurred, but quarterly reporting deliverables to EGLE were not completed for each quarter during the fiscal year. Planned Corrective Action: To address this deficiency, the City will implement enhanced internal oversight procedures, assign responsibility for monitoring compliance, and improve communication and coordination with the third-party administrator to ensure all required reports are completed and submitted timely. Contact person responsible for corrective action: Shannon Shepard, Treasurer/Finance Director Anticipated Completion Date: 6/30/2026
Finding number: 2025-001 Federal agency: U.S. Department of Education (“ED”) Programs: Federal Pell Program and Federal Direct Student Loans Assistance listing #’s: 84.063, 84.268 Award year: 2025 The College will be looking at making some business process changes to review files submitted to NSC (N...
Finding number: 2025-001 Federal agency: U.S. Department of Education (“ED”) Programs: Federal Pell Program and Federal Direct Student Loans Assistance listing #’s: 84.063, 84.268 Award year: 2025 The College will be looking at making some business process changes to review files submitted to NSC (National Student Clearing House) and NSLDS (National Student Loan Data Service) on a monthly basis and perform monthly reconciliation between responsible offices to ensure students are accurately reported to ED/NSLDS. This new implementation will allow the College/Office to better verify each student’s enrollment status, status changes and related effective date visibility of reporting issues in the future. Timeline for Implementation of Corrective Action Plan Implemented Fall 2025 Contact Person: Alaina Marcotte, Director Financial Aid
Management's Response: This gap in processes was due to high turnover among the Accounting/Purchasing staff. Management has created the following Corrective Action plan: 1. Updating the Purchasing & Procurement checklist utilized by staff for proper bidding procedures for federal expenditures. 2. Cr...
Management's Response: This gap in processes was due to high turnover among the Accounting/Purchasing staff. Management has created the following Corrective Action plan: 1. Updating the Purchasing & Procurement checklist utilized by staff for proper bidding procedures for federal expenditures. 2. Creating a training plan for all staff participating in the Purchasing & Procurement process for federal awards. Completion Date: This Corrective Action plan has been created as of December 16th, 2025. Implementation of this Corrective Action plan will begin effective immediately. See related Board approved PROCUREMENT POLICY. Responsible Party: Chief Financial Officer, Controller
Management's Response: Management has created the following Corrective Action Plan: 1. Redwoods Rural Health Center (RRHC) will implement a monthly quality review process, to determine that only patients who correctly complete a SFDP application and provide supporting documentation receive any eligi...
Management's Response: Management has created the following Corrective Action Plan: 1. Redwoods Rural Health Center (RRHC) will implement a monthly quality review process, to determine that only patients who correctly complete a SFDP application and provide supporting documentation receive any eligible discounts. 2. Additionally, on a quarterly basis, a sample of Sliding Fee Discount Applications will be selected and reviewed for accuracy of the SFDP calculation. 3. Reviews will be performed by Revenue Cycle department staff and submitted to Patient Intake and Eligibility Staff as an on-going training agenda item. Reviews will be performed utilizing the Income Detail/Sliding Fee Schedule report which pulls data from the information entered within the specified timeframe. See related Board approved Sliding Fee Discount Policy. Responsible Party: Billing Manager, Front Desk Supervisor, Medical Operations Manager Completion Date: This plan has been created as of December 16th, 2025, and implementation will begin effective immediately.
2025-006 – Internal Control Deficiency in Financial Reporting – Untimely Recording of Grant Program Expenditures Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA00...
2025-006 – Internal Control Deficiency in Financial Reporting – Untimely Recording of Grant Program Expenditures Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA00018, 7200AA21LE00003 Assistance Listing Title: USAID Foreign Assistance for Programs Overseas Assistance Listing Number: ALN 98.001 Award Year: 2024-2025 Pass-through entity: Not applicable Compliance Requirement: Schedule of Expenditure of Federal Awards Reporting and Period of Performance On January 1, 2024, the campus converted from the Kuali Financial System (KFS) to the Oracle Cloud financial system (AE). There was a pre-conversion blackout period from mid-November 2023 through January 1, 2024. Additionally, as part of this transition, advance account balances were not initially migrated and were subsequently moved into AE projects. This resulted in changes to how these balances were tracked and processed. Initially, these balances were placed in a single project, and there were delays in processing liquidations until balances could be reconciled and distributed to the individual projects established for each sub awardee. Due to these delays and the pre-conversion blackout period, a backlog of transactions was created. Reconciliations and liquidations were subsequently processed in September 2024. As of September 2024, the process for advance liquidations has been implemented, including distributing balances to the appropriate projects. These procedures are now in place and have been fully implemented through the established process. For inquiries regarding this finding, please contact Mario Reina-Guerra at mreinaguerra@ucdavis.edu.
2025-005 – Allowable Costs/Cost Principles: Lack of Time and Effort Report Certification and Lack of Timesheets Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA000...
2025-005 – Allowable Costs/Cost Principles: Lack of Time and Effort Report Certification and Lack of Timesheets Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA00018 Assistance Listing Title: USAID Foreign Assistance for Programs Overseas Assistance Listing Number: ALN 98.001 Award Year: 2024-2025 Pass-through entity: Not applicable Compliance Requirement: Allowable Costs/Cost Principle The current process of annual effort certification is based on the federal fiscal year, with reports created in November and certification due on January 28. During testing, one out of forty reports was not certified. Monitoring of uncertified reports is performed year-round, monthly during the year and weekly during the certification period (mid-November through January). To address this, the campus will implement system and process improvements through the transition to a new effort reporting platform. The campus is currently in the process of changing effort reporting platforms, which will enhance monitoring and certification controls. The updated system will allow for more regular oversight from the PI as they will have access to a dashboard providing a year-round view of payroll expenditures on their projects, which is expected to improve oversight and timely certification. Implementation of the new effort reporting platform is expected to go live in September 2026. During field testing 14 hourly employee timesheets selected were not available. Timesheets are held at the department level, and due to the termination of USAID funding, administrative positions responsible for retrieving these timesheets were no longer available. Due to the unique circumstances surrounding the termination of the USAID awards, the central office was unable to retrieve reports as a result of the loss of departmental administrative staff. To address this, effective immediately the central office will request the archiving and accessibility of documents upon receiving termination notices. All other archiving will follow the University’s record retention policies as outlined in University policy. For inquiries regarding this finding, please contact Mario Reina-Guerra at mreinaguerra@ucdavis.edu.
2025-004 – Subrecipient Monitoring: Lack of Supporting Documentation for Subrecipient Monitoring Activities Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA00018, ...
2025-004 – Subrecipient Monitoring: Lack of Supporting Documentation for Subrecipient Monitoring Activities Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA00018, 7200AA21LE00003 Assistance Listing Title: USAID Foreign Assistance for Programs Overseas Assistance Listing Number: ALN 98.001 Award Year: 2024-2025 Pass-through entity: Not applicable Compliance Requirement: Subrecipient Monitoring Formal supporting documentation of subrecipient monitoring procedures performed by the department was not available due to the termination of the federal awards and the resulting reduction or termination of departmental administrative staff. Quarterly financial reports archived by the central office were available and provided. The Office of Research/Sponsored Programs is responsible for subrecipient monitoring as it relates to 2 CFR 200.332, while certain monitoring activities under 2 CFR 200.332(e), particularly those that are programmatic in nature, are generally performed by departmental staff. Due to staff terminations, documentation supporting these activities was not available for testing. To address the documentation gap identified under these circumstances, the central office will implement corrective actions to ensure the preservation and accessibility of all subrecipient monitoring records. Regarding future award terminations, upon receiving notice of award termination, the central office will request the archiving and central accessibility of departmental subrecipient monitoring documentation. All record retention and archiving will continue to follow the University’s established record retention requirements as outlined in University policy. Implementation of this process will occur immediately upon notification of any future award terminations. For inquiries regarding this finding, please contact Mario Reina-Guerra at mreinaguerra@ucdavis.edu.
2025-003 – Procurement, Suspension and Debarment Cluster: Research and development Sponsoring Agency: Department of Energy, Department of Education, Department of Defense and National Aeronautics and Space Administration Award Name: A New Approach to Discerning Transport of Gases in MOFs, Citizen Di...
2025-003 – Procurement, Suspension and Debarment Cluster: Research and development Sponsoring Agency: Department of Energy, Department of Education, Department of Defense and National Aeronautics and Space Administration Award Name: A New Approach to Discerning Transport of Gases in MOFs, Citizen Diplomacy I, High Fidelity 2D Noise Resilient Superconducting, The Compton Spectrometer and Imager COSI, and solar Polarization and Directivity XRay Experiment PAD Award Number: DE-SC0025524, P021A240012, W911NF-22-1-0258, 80GSFC21C0059, and 80NSSC22M0098 Assistance Listing Title: Office of Science Financial Assistance Program, Overseas Programs - Group Projects Abroad, Basic Scientific Research, Science Assistance Listing Number: 81.049. 84.021, 12.431, 43.RD, and 43.001 Award Year: 2024-2025 Pass-through entity: N/A To address the Suspension and Debarment finding, the campus will update its Procurement Policy and Procedures documentation. Vendor onboarding procedures will be updated to include the automated Visual Compliance (VC) process. VC continuously monitors and reports on vendor status to the University. The process will include an escalation process to the Supply Chain Management (SCM) Chief Procurement Officer (CPO) or delegate. No suppliers will be approved while in Debarred or Suspended status. If a change to a supplier’s debarment or suspension status is reported, the supplier will be flagged as not open for ordering. This provides near real-time updates to the procurement system to prevent new requisitions or new purchase orders from being created. The CPO or delegate must approve any exceptions to allow ordering from a suspended or debarred supplier. The Federal Funds Checklist and the Source Selection and Price Reasonableness Form (SSSPRF) will be updated to reflect the increased federal micro purchase thresholds. The updates will also eliminate duplicate signature requirements and clarify that SSPRF completion is not required when a competitive bidding process takes place. The campus will also provide targeted training and competence development. SCM will continue to emphasize and conduct training for all buyers and change order preparers focusing on federal procurement compliance. These employees are the procurement staff that process high-value federally funded purchases. Training will specifically cover Suspension and Debarment, Source Selection, and Price Reasonableness. This training will also address situations where purchases change from non-federal funds to federal funds, requiring that all documentation be provided prior to the change. The order of operations that documentation must be provided prior to issuing a purchase order or making changes to a purchase order will be emphasized. Implementation will occur through updates to procedures and targeted training. Procurement Policy and Procedures documentation will be completed before June 30, 2026. Targeted training and competence development will be provided to procurement buyers who process orders above the micro-purchase threshold on federally funded purchases on behalf of the University. Targeted training is anticipated to be completed by August 31, 2026. For inquiries regarding this finding, please contact Mike Murphy at mike.murphy@berkeley.edu.
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