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Finding 565716 (2022-008)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment § 200.317
Procurement documentations were provided on May 19, 2025. The MOF management designated three audit focal points to coordinate effectively with external auditors in regards to timely submissions of required supporting documents.
Procurement documentations were provided on May 19, 2025. The MOF management designated three audit focal points to coordinate effectively with external auditors in regards to timely submissions of required supporting documents.
View Audit 359422 Questioned Costs: $1
Finding 565714 (2022-003)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Condition #1 & #2: In preparation for the FY2026 budget entry exercise, MOF management will arrange for a training, to be conducted annually, for all Senior Budget Officers handling US Federal Grants. The training will focus on the need for proper and thorough review of grant budget proposals (i.e....
Condition #1 & #2: In preparation for the FY2026 budget entry exercise, MOF management will arrange for a training, to be conducted annually, for all Senior Budget Officers handling US Federal Grants. The training will focus on the need for proper and thorough review of grant budget proposals (i.e., every contract submitted to the Budget Division for obligation should be supported by the budget narrative otherwise, such will be returned).
View Audit 359422 Questioned Costs: $1
Finding 565713 (2022-011)
Material Weakness 2022
Republic of the Marshall Islands
MH
Subrecipient Monitoring
The Secretary has confirmed with US DOI the restrictions on sub-granting of the Enewetak grant. Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. MoF management will ensure responsible senior budget officers a...
The Secretary has confirmed with US DOI the restrictions on sub-granting of the Enewetak grant. Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.
View Audit 359422
Finding 565711 (2022-007)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment
Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. The detailed compliance checklist covering Procurement and Supply, Budget, Accounting, and Compliance will be reinstated.
Effective 3rd qtr. of FY2025, all transactions charged to the Enewetak grant will go through the national procurement and payment process. The detailed compliance checklist covering Procurement and Supply, Budget, Accounting, and Compliance will be reinstated.
View Audit 359422 Questioned Costs: $1
Finding 565710 (2022-005)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Period of Performance Internal Control / Segregation of Duties
Grant agreements are filed with the respective Budget Officers. The period of performance is entered into the FMIS (Bisan) prior to account setup, which automatically halts transactions after the grant’s closing date.
Grant agreements are filed with the respective Budget Officers. The period of performance is entered into the FMIS (Bisan) prior to account setup, which automatically halts transactions after the grant’s closing date.
View Audit 359422 Questioned Costs: $1
Finding 565709 (2022-002)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions a...
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.
View Audit 359422 Questioned Costs: $1
Finding 565708 (2022-010)
Significant Deficiency 2022
Republic of the Marshall Islands
MH
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to ...
Condition #1: A compliance checklist will be developed and implemented July 1, 2025 on all subrecipients. Condition #2: There is currently one consolidated subrecipient monitoring schedule that is monitored by the Compliance Unit and the SOEMU. Condition #3: The Grants Manual will be updated to reflect audit determination letter processes for subrecipients.
View Audit 359422 Questioned Costs: $1
Finding 565707 (2022-009)
Material Weakness 2022
Republic of the Marshall Islands
MH
Reporting Subrecipient Monitoring
Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425...
Condition #1: Compact SF-425 Reports were provided to the external auditors on May 8, 2024 along with the 240p reports. Condition #2 to #4: Grant agreements are filed with the respective Budget Officers. MoF accounting division management will thoroughly review completeness of all Compact SF-425 Reports prior to submission to the auditors. The 240p report was also attached with the SF_425 report for “KIF-CK6028.” The 4th Quarter DAEF SF-425 was also provided to the auditors. Condition #3: Federal SF-425 reports are submitted on a quarterly and annual basis by the Budget Division (Federal Desk)
View Audit 359422
Finding 565706 (2022-006)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Procurement, Suspension & Debarment
#A26328 - MOF is drafting a new Travel Policy to address this issue. The MOF management designated three audit focal points to coordinate effectively with external auditors in regards to timely submissions of required supporting documents.
#A26328 - MOF is drafting a new Travel Policy to address this issue. The MOF management designated three audit focal points to coordinate effectively with external auditors in regards to timely submissions of required supporting documents.
View Audit 359422 Questioned Costs: $1
Finding 565704 (2022-004)
Material Weakness 2022
Republic of the Marshall Islands
MH
Questioned Costs Equipment & Real Property Management Subrecipient Monitoring
The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to for...
The fixed assets manual has been in place since FY2019; however, challenges exist in fully implementing the manual. The MoF management undertook the following actions: 1) Hired additional asset management staff in May 2024. 2) Issued a memo to ministries that custodize government’s assets to formally designate a property coordinator. To issue another memo to meet and train the designated property coordinators on their roles, responsibilities, & templates pertaining to the fixed assets management. 3) Developed a collaborative approach between the ministries, outer island jurisdictions, and overseas’ missions, in accomplishing the physical inventory with the MoF assets’ manager serving as the lead. 4) The asset management module of FMIS (BISAN) will be fully operationalized when the assets registry is complete.
View Audit 359422 Questioned Costs: $1
Finding 565703 (2022-001)
Significant Deficiency 2022
Republic of the Marshall Islands
MH
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facili...
Condition 1: #1 All supporting documents for travel mission vouchers are now uploaded onto Bisan. #2 & #3: The MOF Secretary reiterated to Accounting management the need to ensure that manual JVs have complete supporting documents. Bisan has an online approval workflow for manual JVs which facilitates the review of manual entries, including supporting attachments, prior to posting to the general ledger. Condition 2: #1 & #2: Effective FY2025 PPE 14, MoF will no longer charge leave slips without proper supporting documents. . Condition 2, continued: #1 Employee did not receive a night differential for PP21 & PP22. #2 & #5: The online approval workflow in the payroll module of Bisan, where the ministry enters hours claimed while the MOF Payroll Division reviews and approves against supporting timesheets, helps ensure that payroll calculations are accurate. #3 and #4 Employee did not receive 8 regular hours in previous pay period (PP01) #6: 30% is a combination of 20% standby differential and 10% Ebeye differential.
View Audit 359422 Questioned Costs: $1
Philadelphia Housing Development Corporation
PA
Reporting Internal Control / Segregation of Duties
Finding 2022-002 Responsible Perseon(s): April Samuels, VP of Finance PHDC's federal single audit was not completed within the single audit reporting deadline of March 31, 2023. PHDC acknowledges the issue noted above and is in the process and or will correct the deficienes by: -Implementing a mon...
Finding 2022-002 Responsible Perseon(s): April Samuels, VP of Finance PHDC's federal single audit was not completed within the single audit reporting deadline of March 31, 2023. PHDC acknowledges the issue noted above and is in the process and or will correct the deficienes by: -Implementing a monthly meeting with DHCD to ensure they align.
View Audit 359305
Finding 565507 (2022-001)
Material Weakness 2022
Philadelphia Housing Development Corporation
PA
Program Income
Finding 2022-001 Responsible Perseon(s): April Samuels, VP of Finance No month-end close, no four-eye review process and no account reconiliations PHDC acknowledges the issue noted above and is in the process and or will correct the deficienes by: -Implemented a month-end close cycle which signifi...
Finding 2022-001 Responsible Perseon(s): April Samuels, VP of Finance No month-end close, no four-eye review process and no account reconiliations PHDC acknowledges the issue noted above and is in the process and or will correct the deficienes by: -Implemented a month-end close cycle which significantly helps in establising team expectations, timely recording, reconcilling both of the balance sheet and income statement items, and improves financial reporting. -Defined staff roles/responsibilities and trained team members to understand the business, as well as their end-to-end process to help ensure accuracy and accountability. -Made great strides with maintaining monthly reconciliations; however their biggest opportunity has been reconciling the program activity/invoices submitted to DHCD in which they most recently implemented a DHCD reconcilliation that ties to the general ledger for the reviewer to verify before approving/submitting the invoice to DHCD.
View Audit 359305
Puerto Rico Public Private Partnerships Authority
PR
COR3 will amend it’s internal policy to align with these regulatory requirements.
COR3 will amend it’s internal policy to align with these regulatory requirements.
View Audit 359159
Puerto Rico Public Private Partnerships Authority
PR
The Program is designing and implementing policies and procedures to assure the submission of all performance and FFATA reports on time.
The Program is designing and implementing policies and procedures to assure the submission of all performance and FFATA reports on time.
View Audit 359159
Puerto Rico Public Private Partnerships Authority
PR
The Program is designing and implementing policies and procedures to assure the submission of all performance and FFATA reports on time.
The Program is designing and implementing policies and procedures to assure the submission of all performance and FFATA reports on time.
View Audit 359159
Puerto Rico Public Private Partnerships Authority
PR
Cor3 will prepare and submit the required QPR’s within the 30 day period after the quarter’s closing with the data available in its system. Any information required by FEMA in its excel spreadsheet that differs from the one submitted will be included in an amended report, that will be submitted with...
Cor3 will prepare and submit the required QPR’s within the 30 day period after the quarter’s closing with the data available in its system. Any information required by FEMA in its excel spreadsheet that differs from the one submitted will be included in an amended report, that will be submitted within the 30 day period after receiving the spreadsheet.
View Audit 359159
Puerto Rico Public Private Partnerships Authority
PR
Reporting
Continue our workplan to be up to date with our Single Audit for the fiscal year ended June 30, 2024, which deadline is March 31, 2025.
Continue our workplan to be up to date with our Single Audit for the fiscal year ended June 30, 2024, which deadline is March 31, 2025.
View Audit 359159
Finding 565330 (2022-003)
Significant Deficiency 2022
Puerto Rico Public Private Partnerships Authority
PR
Subrecipient Monitoring
All request for refunds (RFR’s) now go through a validation process which includes the validation by the Finance and Grants Departments of such request against the Sub awardee tracker. Such Tracker must include a signed subaward agreement for payment to be made. This guarantees that all payments mad...
All request for refunds (RFR’s) now go through a validation process which includes the validation by the Finance and Grants Departments of such request against the Sub awardee tracker. Such Tracker must include a signed subaward agreement for payment to be made. This guarantees that all payments made include sub awardees that have signed a subaward agreement.
View Audit 359159
Finding 565321 (2022-103)
Material Weakness 2022
Apache County, Arizona
AZ
Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness
Finding 2022-103 - Allocation of Forest Reserve Funds (Repeat Finding) (Material Weakness, Compliance Finding) CFDA Number: 10.665 Cluster Title: Forest Service Schools and Roads Cluster Program Title: Schools and Roads – Grants to States Federal Agency: U.S. Department of Agriculture Award Year: 20...
Finding 2022-103 - Allocation of Forest Reserve Funds (Repeat Finding) (Material Weakness, Compliance Finding) CFDA Number: 10.665 Cluster Title: Forest Service Schools and Roads Cluster Program Title: Schools and Roads – Grants to States Federal Agency: U.S. Department of Agriculture Award Year: 2021 Award Number: None Compliance Requirement: Special Tests and Provisions Question Costs: None Condition and context: Forest reserve monies for Apache County were not properly disbursed for the benefit of public schools and public roads in accordance with A.R.S. 11-497. The County instead disbursed the entire annual allocation of $644,597 to public school districts. This finding is similar to prior year finding 2021-103. Recommendation: We recommend that the County stop violating state statute and distribute forest reserve monies in a manner that benefits both public schools and public roads as required by A.R.S. 11-497. Contact Name: Ryan Patterson, County Manager Corrective Action Planned: Prior to the close of fiscal year 2025, the County Manager will review the needs the County’s roads and schools and make a recommendation to the board on an appropriate allocation of the forest reserve funds. Anticipated Completion Date: The County intends for these items to be completely corrected in its fiscal year 2025 Single Audit Report submission.
View Audit 359145
Finding 565320 (2022-102)
Material Weakness 2022
Apache County, Arizona
AZ
Material Weakness Reporting
Finding 2022-102 - Reporting (Material Weakness, Compliance Finding) Assistance Listing Number: 21.027 Cluster Title: N/A Program Titles: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: U.S. Department of theTreasury Award Year: 2021 Award Number: None Compliance Requirement: Report...
Finding 2022-102 - Reporting (Material Weakness, Compliance Finding) Assistance Listing Number: 21.027 Cluster Title: N/A Program Titles: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: U.S. Department of theTreasury Award Year: 2021 Award Number: None Compliance Requirement: Reporting Question Costs: None Condition and context: The cumulative expenditure amount reported on the annual report did not agree to the underlying accounting records for the grant. The County reported that $12,363,513 was spent as of yearend. However, the accounting records showed expenditures totaling $4,597,076. Recommendation: The County should establish policies and procedures to ensure that the amounts reported are accurate and agree to the underlying accounting records. Contact Name: Ryan Patterson, County Manager Corrective Action Planned: The identified finding was caused by miscommunication between County personnel concerning revenue replacement funds. To circumvent this situation from happening in the future, the County has developed and implemented policies and procedures which require the reconciliation or reported amounts on the federal reports to the underlying trial balances. Finally, the County did fully expend all allowable revenue replacement funds in fiscal year 2023.Anticipated Completion Date: The County intends for these items to be completely corrected in its fiscal year 2023 Single Audit Report submission.
View Audit 359145
Finding 565319 (2022-101)
Material Weakness 2022
Apache County, Arizona
AZ
Reporting Material Weakness
Finding 2022-101 – Single Audit Reporting Package Not Files Timely (Repeat Finding) (Material Weakness, Compliance Finding) Assistance Listing Number: 21.027 Cluster Title: N/A Program Titles: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: U.S. Department of the Treasury Award Year...
Finding 2022-101 – Single Audit Reporting Package Not Files Timely (Repeat Finding) (Material Weakness, Compliance Finding) Assistance Listing Number: 21.027 Cluster Title: N/A Program Titles: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: U.S. Department of the Treasury Award Year: 2021 Award Number: None Compliance Requirement: Reporting Question Costs: None Condition and context: The County’s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse within nine months after the County’s yearend. This finding is similar to prior year finding 2021- 101. Recommendation: We recommend that the County evaluate its resources necessary to complete the year-end closing and financial reporting process and consider the need to devote additional resources to the financial reporting process. Doing so will improve the timeliness of the County’s submittal to the Federal Audit Clearinghouse. Contact Name: Ryan Patterson, County Manager Corrective Action Planned: Additional policies and procedures will be implemented to facilitate and improve the financial reporting process. Anticipated Completion Date: March 31, 2026. The County intends to submit its fiscal year 2025 Single Audit Report by the statutory deadline of March 31,2026.
View Audit 359145
Finding 565179 (2022-012)
Material Weakness 2022
City of Paterson
NJ
Questioned Costs Procurement, Suspension & Debarment Cash Management
City was delayed due to staff shrotages. City is catching up and has controls set
City was delayed due to staff shrotages. City is catching up and has controls set
View Audit 359090 Questioned Costs: $1
Finding 565178 (2022-007)
Material Weakness 2022
City of Paterson
NJ
Questioned Costs Procurement, Suspension & Debarment Cash Management
City was delayed due to staff shrotages. City is catching up and has controls set
City was delayed due to staff shrotages. City is catching up and has controls set
View Audit 359090 Questioned Costs: $1
Finding 565177 (2022-009)
Material Weakness 2022
City of Paterson
NJ
Questioned Costs Procurement, Suspension & Debarment Eligibility
City was delayed due to staff shrotages. City is catching up and has controls set
City was delayed due to staff shrotages. City is catching up and has controls set
View Audit 359090 Questioned Costs: $1
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