Corrective Action Plans

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Finding 2025-001 Federal Agency Name: U.S. Department of Agriculture Program Name and FALN # : Child Nutrition Cluster Federal Financial Assistance Listing #10.555 National School Lunch Program Federal Financial Assistance Listing #10.553 School Breakfast Program Finding Summary: The Region Schools ...
Finding 2025-001 Federal Agency Name: U.S. Department of Agriculture Program Name and FALN # : Child Nutrition Cluster Federal Financial Assistance Listing #10.555 National School Lunch Program Federal Financial Assistance Listing #10.553 School Breakfast Program Finding Summary: The Region Schools do not have an internal control system designed to retain the appropriate documentation related to direct certification from the State of Iowa (State). Responsible Individuals: Bryan Jordan, Controller Corrective Action Plan: The Region Schools will retain all Direct Certification information within the file for the students eligible to participate in the program going forward. Anticipated Completion Date: Fiscal year ended June 30, 2026
U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Explanation of disagreemen...
U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New Management has adopted a new A/P process for invoice approvals. Approved invoices are required for expenses to be paid. All autopay features on utility bills has been removed. Name(s) of the contact person(s) responsible for corrective action: Kate Mombourquette Planned completion date for corrective action plan: Completed 12/31/2025
U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization design and implement controls to ensure that time and effort related to federal programs is appropriately documented a...
U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization design and implement controls to ensure that time and effort related to federal programs is appropriately documented and retained in accordance with Uniform Guidance requirements, regardless of contract type. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New Management is continuing advocacy to recover missing documentation from previous payroll provider. New payroll provider maintains all records and archives. For those employees who work on federal grants, attestations of time spent on programs are being produced. Name(s) of the contact person(s) responsible for corrective action: Kate Mombourquette Planned completion date for corrective action plan: Completed 12/31/2025
For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. In FY2024, management received substantial rent increases from HUD. Because of the percentage increase in 2024, HUD practices required the vouchers needed to be reviewed by hand and ...
For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. In FY2024, management received substantial rent increases from HUD. Because of the percentage increase in 2024, HUD practices required the vouchers needed to be reviewed by hand and HUD would only take vouchers one month at a time. This resulted in the late vouchers noted above that continued into 2025. Management anticipates seeking regular BBRI’s in the future to avoid such issues and is currently caught up on submitting vouchers to HUD timely.
Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the Town continue with the established policies and procedures and require documentation to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation o...
Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing No. 21.027 Recommendation: We recommend the Town continue with the established policies and procedures and require documentation to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Purchasing policy has been updated where necessary to require documented verification of vendor status through the SAM.gov database prior to contract execution for all federally funded procurements. Purchasing staff will ensure compliance with updated procedures. Name(s) of the contact person(s) responsible for corrective action: Carol Callahan Planned completion date for corrective action plan: June 30, 2026
US Department of Treasury Passed through Colorado Department of Human Services Federal Financial Assistance Listing 21.027 Award 24 IBEH 18932 Coronavirus State and Local Fiscal Recovery Funds Finding Summary: In our testing of procurement, suspension and debarment it was identified that the Organiz...
US Department of Treasury Passed through Colorado Department of Human Services Federal Financial Assistance Listing 21.027 Award 24 IBEH 18932 Coronavirus State and Local Fiscal Recovery Funds Finding Summary: In our testing of procurement, suspension and debarment it was identified that the Organization did not have a written policy on procurement that satisfied the requirements of 2 CFR sections 200.318 through 200.326 implemented at the beginning of the fiscal year. In addition, there was no formal review of vendors to ensure they are not suspended or debarred prior to entering into transactions. Corrective Action Plan: Both of these two deficiencies will be dealt with through an updated procurement policy as well as a check list to ensure contracts comply with all federal guidelines. In addition, all processes needed to ensure compliance will be updated or created as needed. This recommendation has been implemented last fiscal year, however the deficiency remains as the corrective action wasn’t in place for the entire fiscal year. Responsible Individual(s): Karen DeGroot, Director of Finance Anticipated Completion Date: July 2025
Finding 2025-001 - Material Weakness Condition: Two (2) Next-Generation Facility Project (the Project) consulting contracts were procured in compliance with the Federal Transit Administration's (FTA's) procurement guidelines but did not conform with the Caltrans Local Assistance Procedures Manual (L...
Finding 2025-001 - Material Weakness Condition: Two (2) Next-Generation Facility Project (the Project) consulting contracts were procured in compliance with the Federal Transit Administration's (FTA's) procurement guidelines but did not conform with the Caltrans Local Assistance Procedures Manual (LAPM) Sections 10.01 and 10.1.9 of the LAPM, including not including a Public Interest Finding for the sole source procurement of the agreement, and the LeFlore group, LLC non-A&E consultant contract procurement did not comply with Section 10.3 of the LAPM. In addition, a Disadvantaged Business Enterprise goal was not requested nor completed as part of the advertisement for the project, which was required under Section 9.7.2 of the Caltrans LAPM. Recommendation: The Authority add additional language to its Procurement Policy documenting the requirement to follow Section 10 of the LAPM and the criteria under which it applies when grants are received from the Federal Highway Administration (FHWA). Management's Response: Management will ensure additional language is added to its Procurement Policy documenting the requirement to follow Section 10 of the LAPM and the criteria under which it applies when grants are received from the FHWA. The action will be completed with Board adoption of an updated Procurement Policies and Procedures Manual at or before its regular June 18, 2026, meeting. The contact person responsible for this action is Matthew Mauk, Executive Director, (530) 634-6880.
Explanation of disagreement with audit finding: Prior finding was specific to change to withdrawal status not being timely reported in relation to students who never attended and/or stopped attending. Additional scenarios in this finding, to our knowledge, have not been found in a previous audit. We...
Explanation of disagreement with audit finding: Prior finding was specific to change to withdrawal status not being timely reported in relation to students who never attended and/or stopped attending. Additional scenarios in this finding, to our knowledge, have not been found in a previous audit. We acknowledge that they fall within the same finding, but the scenarios that fall within the overall finding are not repeats. Action taken in response to finding: WAU acknowledges the importance of effective internal controls in regards to compliance. As a result, the following corrective action steps will be implemented: • Enrollment Date Discrepancies: o The Registrar’s Office will review finding and determine the best course of action to ensure the degree conferral date for a graduate (Effective date per Institutional Record) and the Effective date per NSLDS Campus Record align. After determination of action an SOP will be created. o The Registrar’s Office will create an SOP and add to the withdrawal policy a statement regarding what the effective date will be when students are unofficially withdrawn for not attending and then later submit an official university withdrawal form. o The Registrar’s Office will research the option of continuous enrollment for students who receive a DG and/or Incomplete grade at the end of a term and do not enroll in the next term. Also, the DG and Incomplete policy will be reviewed to determine if the removal of DG and Incomplete deadline needs to be adjusted. • Program Start Date Discrepancies: o The Registrar’s Office will review finding and determine the best course of action to ensure academic program start dates in institutional records align with NSLDS program start dates. After determination of action an SOP will be created. • Missed Enrollment Certification: o See action plan for Enrollment date discrepancies above (bullet 3) • Enrollment Stats discrepancies: o The Registrar will confirm in NSC that all students who graduated but were not enrolled in the term they graduated from are reported as graduated in NSC in a timely manner and work with financial aid to determine the graduation information is recorded timely and accurately in NSLDS as well. After determination of action an SOP will be created. • Inaccurate Institutional Records: o The Registrar’s Office will review finding and determine the best course of action to ensure that students who we send University Withdrawal forms to, upon their request, get withdrawn even if the form is not returned in a timely manner. After determination of action an SOP will be created. Name(s) of the contact person(s) responsible for corrective action: • Team Lead: Registrar (Lynn Zabaleta) • Internal Control Team: Office staff • Senior Management: AVP Enrollment Management (Dirk Whatley) Planned completion date for corrective action plan: June 30, 2026
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WAU agrees with the recommendation to update our formal process to identify and maintain an inventory of data, devices, and systems that support or process customer f...
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WAU agrees with the recommendation to update our formal process to identify and maintain an inventory of data, devices, and systems that support or process customer financial aid information. While we currently use the Spiceworks Inventory System to track hardware and software assets and Google Workspace to manage user cloud access and data storage, we acknowledge that a formal, documented inventory process covering all required categories has not yet been fully established. The IT Director has been assigned to develop and document this process within 30 days. We acknowledge this finding and the associated risk arising from the absence of an independent risk assessment. As of March 25, 2026, the University has engaged TeamLogic Cybersecurity to strengthen our managerial, technical, and operational controls and to (1) develop and document a formal, GLBA aligned risk assessment process; (2) conduct annual independent, comprehensive risk assessment of our information systems and data environment; and (3) provide written findings and recommendations. Based on these results, we will implement appropriate safeguards, and institutionalize an annual risk assessment cycle to ensure that risks are consistently identified, assessed, mitigated, and monitored in accordance with GLBA requirements. Name(s) of the contact person(s) responsible for corrective action: Rosalee Pedapudi, IT Director, Information Technology Services Planned completion date for corrective action plan: April 26, 2026
1. Drawdown- Financial Director will authorize drawdown with the AVP of Enrollment reviewing and approving the drawdown. 2. Reconciliation- An SOP will be developed having the Financial Advisor/Pell Grant Officer who manages reconciliation of Pelll, SEOG, and Federal work study. Director financial a...
1. Drawdown- Financial Director will authorize drawdown with the AVP of Enrollment reviewing and approving the drawdown. 2. Reconciliation- An SOP will be developed having the Financial Advisor/Pell Grant Officer who manages reconciliation of Pelll, SEOG, and Federal work study. Director financial aid will review and approve reconciliation. For Direct Loans the Direct of Financial aid will prepare the reconciliation to review by the Controller and AVP of Enrollment on a monthly basis. 3. Financial aid Packages- Third party service provider Financial Aid Services (FAS) will complete all financial aid packages with the Director of Financial aid reviewing packaging accuracing by pulling samples of at minimum 25 students for both fall and spring semester. 4. Professional Judgement- An SOP for professional judgment will be created. The Financial aid Director or Pell Grant Officer will prepare the professional judgement. The review and approval to complete by AVP of Enrollment. 5. RT24- Third party service provider (FAS) will prepare RT24 calculations with review and approval by Director of Financial aid and the Associate Vice President of Enrollment. 6. Credit Balances- An SOP will be created to ensure that credit balances are distributed to students within 14 days by verifying enrollment during disbursement. 7. Incentive Compensation – We were unable to verify whether the control to ensure that no incentive compensation is made to employees in the student recruiting and admission, and financial aid departments, is designed and operating effectively. 8. Eligibility – We identified instances in which the Cost of Attendance (COA) used to calculate financial need was inaccurate due to insufficient review and oversight over COA calculations. 9. NSLDS – We noted instances where the University’s records do not match the information shown in the Colleague system, particularly the effective withdrawal dates. Name(s) of the contact person(s) responsible for corrective action: Team Lead: Interim Director of Financial Aid (Alfred Taylor), Director of Student Accounts (Keisha Dublin) ● Internal Control team: Associate Director of Financial Aid (Associate Director of Student Accounts (Arlene Joy Canong), Financial Aid Advisor (Don Lodenquai) ● Senior Management: AVP of Enrollment Management (Dirk Whatley), Controller (Ronald Somervell) ● Financial Aid Services (FAS) Planned Completion Date for Corrective Action Plan: April 26, 2026
The Stoneham Public Schools are under new fiscal management as of October 29, 2025. As part of this change, grants are being initiated with an information sheet to all grant managers which provides start and end dates for eligible expenditures, as well as MUNIS budget codes for directly expensing re...
The Stoneham Public Schools are under new fiscal management as of October 29, 2025. As part of this change, grants are being initiated with an information sheet to all grant managers which provides start and end dates for eligible expenditures, as well as MUNIS budget codes for directly expensing reasonable and allocable expenses to the grant via a requisition/purchase order/ AP process used throughout the district. The grant budget codes are established in direct coordination with the approved grant budget at the time of award, and will be updated if amendments are required. The finance office will also receive these grant information sheets, and provide a cross check of the eligibility and coding requirements as requisitions are processed. No expenses shall be allowed in advance of an approved purchase order.
The town notified the U.S. Treasury Department of the error in reporting on 01/20/26, requesting to update the FY25 Project & Expenditure Report. The U.S. Treasury Department stated “Prior submitted reports are not eligible to be reopened for revisions since the reporting deadline has passed. The SL...
The town notified the U.S. Treasury Department of the error in reporting on 01/20/26, requesting to update the FY25 Project & Expenditure Report. The U.S. Treasury Department stated “Prior submitted reports are not eligible to be reopened for revisions since the reporting deadline has passed. The SLFRF Project and Expenditure Reports are cumulative reports and any adjustments needed can be made in the current reporting period if it is still open or next open reporting period.” In addition, the town has implemented quarterly reconciliation procedures to ensure all eligible expenditures for the project reporting period are reported correctly. These procedures include a secondary review of all expenditures, reporting parameters and requirements.
Suspension and Debarment Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment for existing vendors and provide training on thes...
Suspension and Debarment Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment for existing vendors and provide training on these procedures. While we note that the County implemented new procedures in 2024 to perform suspension and debarment checks on new vendors and contracts, this change in procedures did not address existing contracts or purchase orders that later transitioned to federal funding sources during the reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Assistant Auditor-Controller will collaborate with the Information Technology Department to review all active vendors established prior to February 1, 2025, to verify that no vendors are suspended or debarred. Documentation supporting this review will be maintained. Going forward, the County will continue enforcing the procedures implemented in the prior year, which require staff to perform suspension and debarment checks for all newly added vendors. Supporting documentation will be electronically attached to each vendor record. Although the four vendors without proper documentation were not suspended or debarred, the County remains committed to mitigating risks associated with engaging vendors who may be ineligible for participation in federally funded programs. Name(s) of the contact person(s) responsible for corrective action: Erin Bertain, Deputy County Executive Officer Monica Fugitt, Director of Support Services Richard Vietheer, Assistant Auditor-Controller Planned completion date for corrective action plan: April 30, 2026 If the Department of Health and Human Services has questions regarding this plan, please call Michelle Gambill at (530) 245-6664.
Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County implement procedures to ensure timely reconciliation and reporting of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the ...
Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends the County implement procedures to ensure timely reconciliation and reporting of expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review all potential claimable costs without a project code and produce journal entries to move the funds on a quarterly basis rather than cumulatively at the end of the year. Name(s) of the contact person(s) responsible for corrective action: Erin Bertain, Deputy County Executive Officer Planned completion date for corrective action plan: The initial journal entries will be completed by April 30, 2026, and quarterly thereafter within 30 days of the end of each quarter.
Finding: 2025-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with condu...
Finding: 2025-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with conducting collective unit training on correct policy and keying procedures to ensure future accuracy. The Medicaid Supervisors. Lead Workers, and Quality Assurance team will continue to conduct monthly second party reviews as well as monthly policy/system training to improve quality in all areas. Proposed Completion Date: June 2026
MANAGEMENT HAS STATED THAT THEY WILL CREATE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULE; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.
MANAGEMENT HAS STATED THAT THEY WILL CREATE A COMPLETE DETAILED LISTING OF ALL CAPITAL ASSETS AND DEPRECIATION SCHEDULE; HOWEVER, RECORDS OF THE TOWN AND UTILITY BOARDS ARE INSUFFICIENT TO ALLOW MANAGEMENT TO COMPARE IT TO EXISTING INFORMATION IN THE ACCOUNTING RECORDS.
Management Response/Corrective Action Plan: RSU4 acknowledges the finding regarding internal controls over the removal of students from Title I graduation rate cohorts. Although supporting documentation has been maintained, the process has relied on informal procedures. RSU4 has implemented the foll...
Management Response/Corrective Action Plan: RSU4 acknowledges the finding regarding internal controls over the removal of students from Title I graduation rate cohorts. Although supporting documentation has been maintained, the process has relied on informal procedures. RSU4 has implemented the following controls to ensure compliance with Title I requirements since informal recommendations from the audit team in September of FY26: Utilize a uniform checklist and maintain a centralized cohort removal log documenting the reason for removal, supporting documentation received, and approval dates. Require building-level verification followed by quarterly documented review and written approval by the Director of Curriculum/Instruction (or designee) prior to final removal from the cohort. The Director of Curriculum/Instruction will oversee implementation in coordination with building administrators.
Contact Person Stacy Grosse, Executive Director Corrective Action Plan The Authority will implement controls to make sure there is additional required documentation before any action for payment. Planned Completion Date for CAP Fiscal year beginning July 1, 2025
Contact Person Stacy Grosse, Executive Director Corrective Action Plan The Authority will implement controls to make sure there is additional required documentation before any action for payment. Planned Completion Date for CAP Fiscal year beginning July 1, 2025
Contact Person Stacy Grosse, Executive Director Corrective Action Plan The Authority is implementing a checklist and will continue random monthly file audits to be completed and documented by the Executive Director. Planned Completion Date for CAP Fiscal year beginning July 1, 2025.
Contact Person Stacy Grosse, Executive Director Corrective Action Plan The Authority is implementing a checklist and will continue random monthly file audits to be completed and documented by the Executive Director. Planned Completion Date for CAP Fiscal year beginning July 1, 2025.
Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2024 beyond the nine-month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Criteria: Pursuant to the provisions of the Uniform Guida...
Condition: The Program's Single Audit and reporting package was delayed for the year ended June 30, 2024 beyond the nine-month due date, as a result of turnover and delays in reconciling federal and state award activity with the Commonwealth. Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Program is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its fiscal period (March 31) of the following year. Root Cause Analysis: The audit for the period ending June 30, 2024 was started in January 2025 and was completed and submitted in June 2025. In accordance with Uniform Guidance, the deadline is March 31st annually to have the audit completed and submitted. To meet this deadline, the year-end close and audit process needs to begin at least two months sooner to achieve this deadline. To address finding 2024-002, we began the audit in October 2025, one month ahead of schedule. Planned Corrective Action Steps: 1. Annually, begin the year-end close in September and start the audit in October. Responsible Party: MHDS Fiscal Director and MHDS Fiscal Unit Timeline for Completion: 1. Action Step #1 – September-November 2026
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: We recommend that reports are prepared and reviewed by separate individuals and that the data gathered to prepare the report is saved with a final copy of it demonstrating the layers of approval in place...
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: We recommend that reports are prepared and reviewed by separate individuals and that the data gathered to prepare the report is saved with a final copy of it demonstrating the layers of approval in place. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The system used to document completion of processes will be updated to make it more clear who has completed reviews and when. Data for reports will be saved upon completion of reports so it can be referenced later. Reports such as SF-425’s will be signed to indicate they have been reviewed. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 3/31/2026
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should develop a comprehensive procurement policy that complies with the federal regulations and that the Organization should enhance controls to ensure an adequate process is in place t...
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should develop a comprehensive procurement policy that complies with the federal regulations and that the Organization should enhance controls to ensure an adequate process is in place to review potential vendors to determine they are not suspended or debarred and to ensure documentation to support this is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement policy was updated in March of 2025 after last year’s audit. Will continue to follow this policy and ensure SAM.gov checks are completed and saved for documentation purposes. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 3/1/2025
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should enhance the design and controls to ensure that an exit date cannot be assigned to a veteran unless proper due diligence is achieved in accordance with their policies and procedure...
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should enhance the design and controls to ensure that an exit date cannot be assigned to a veteran unless proper due diligence is achieved in accordance with their policies and procedures Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Retraining of managers that exit approval does not happen till 3 documented attempts are in HMIS record. Name(s) of the contact person(s) responsible for corrective action: Eleni Clark Planned completion date for corrective action plan: 3/31/2026
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should design controls to ensure the draw down requests and related support are formally reviewed and approved by the Finance Director before submitting the request to the awarding agenc...
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should design controls to ensure the draw down requests and related support are formally reviewed and approved by the Finance Director before submitting the request to the awarding agency and that the support is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the audit period, drawdown requests were accelerated in response to communications indicating potential limitations in access to the federal funding portal. While all expenditures were supported by underlying accounting records and program activity, formal pre-submission review and documentation procedures were not consistently applied. Moving forward, the Organization will implement a control requiring that all drawdown requests be supported by documented expenditures and formally reviewed and approved by the Finance Director prior to submission. Drawdowns will continue to be performed on a reimbursement basis (in arrears), ensuring alignment with recorded program expenses, and all supporting documentation will be retained and reconciled to the general ledger to ensure completeness and compliance. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 3/31/2026
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should design controls to ensure the draw down requests and related support are formally reviewed and approved by the Finance Director before submitting the request to the awarding agenc...
Supporting Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: The Organization should design controls to ensure the draw down requests and related support are formally reviewed and approved by the Finance Director before submitting the request to the awarding agency and that the support is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands that guidance received during the grant period for utilizing the de minimis method indicated that a modified total direct cost rate of up to 15% (capped at 10% of the total grant) may be allowable under the program; however, based on the audit interpretation, the Organization acknowledges that a modified total direct cost rate of 10% under federal guidelines may be applicable. Accordingly, the Organization will align with the applicable de minimis requirements and will obtain and retain clear documentation supporting the approved modified total direct cost rate for the program. Name(s) of the contact person(s) responsible for corrective action: Noah Masson Planned completion date for corrective action plan: 4/30/2026
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