Corrective Action Plans

Finding 1159857 (2024-002)

Material Weakness 2024

Imec USA Nanoelectronics Design Center, INC

FL

Subrecipient Monitoring § 200.303 § 200.521

All subrecipient risk assessments will be assigned a level of risk and review process will be documented with any audit findings investigated. All expenditures submitted for reimbursement will be reviewed for compliance and approved.

View Audit 370393

Finding 1159856 (2024-001)

Material Weakness 2024

Imec USA Nanoelectronics Design Center, INC

FL

Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

For all grant reimbursement requests we will now have an addtional person to review and sign off on the reimbursement request.

View Audit 370393

Finding 1159853 (2024-003)

Material Weakness 2024

Second Harvest Northern Lakes Food Bank

MN

Reporting Subrecipient Monitoring § 200.510

SHN will ensure that all Federal Awards are carefully reviewed to confirm that the Federal Assistance Listing Number is accurately stated, the pass-through entity identifying numbers are correct, and are included in the correct Cluster.

View Audit 370389

Finding 1159852 (2024-006)

Material Weakness 2024

Second Harvest Northern Lakes Food Bank

MN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

The Accountant prepares reimbursement requests and the Contracted Controller reviews and approves reimbursement before submission is submitted.

View Audit 370389

Finding 1159851 (2024-005)

Material Weakness 2024

Second Harvest Northern Lakes Food Bank

MN

Procurement, Suspension & Debarment

SHN annually runs all vendors through Verify Comply to ensure there are no vendors who are suspended or disbarred. Before a new vendor is paid, the vendor is ran through Verify Comply to ensure there is no suspension and debarment, and the paperwork is retained with the Vendor’s W-9.

View Audit 370389

Finding 1159850 (2024-004)

Material Weakness 2024

Second Harvest Northern Lakes Food Bank

MN

Questioned Costs Procurement, Suspension & Debarment § 200.320

SHN will draft a “Federal Grants Management Policy Manual” and implements related procedures which will be in compliance with Uniform Guidance (2 CFR 200.320) for micro-purchases. As of April 2025, there is a Procurement Policy in place and contracted vendors and staff are required to follow the pol...

SHN will draft a “Federal Grants Management Policy Manual” and implements related procedures which will be in compliance with Uniform Guidance (2 CFR 200.320) for micro-purchases. As of April 2025, there is a Procurement Policy in place and contracted vendors and staff are required to follow the policy. For food purchases that are in relation to federal funding, due to multiple smaller purchases, the requester must obtain 3 quotes and complete a spreadsheet indicating why the vendor was selected. It is then approved by the Director of Operations to move forward with the purchase.

View Audit 370389 Questioned Costs: $1

Finding 1159836 (2024-007)

Material Weakness 2024

Second Harvest Northern Lakes Food Bank

MN

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303

The Programs and Partnership Team has developed a Standard Operating Procedure to ensure all team members are following requirements for eligibility and properly documenting that eligibility was obtained.

View Audit 370389

Finding 1159802 (2024-001)

Material Weakness 2024

City of Grandview

WA

Procurement, Suspension & Debarment

The City will ensure that federal procurement is properly followed by educating our staff on federal processes and thresholds. Any and all federal procurement will need to be approved by the City Administrator prior to contracts being approved. Add language to bid docs that all contractors must prov...

The City will ensure that federal procurement is properly followed by educating our staff on federal processes and thresholds. Any and all federal procurement will need to be approved by the City Administrator prior to contracts being approved. Add language to bid docs that all contractors must provide a "debarment check" at the time of bid opening. We will also assign staff to check SAM for the debarment or suspension of contractors, as a second measure of assurance. We will add language to our updated Administrative Policy for Purchasing and Contracting. These measures should strengthen our internal controls to verify that all contractors who are paid more than $25,000 in federal funding are in good standing and not suspended or debarred.

View Audit 370342

Finding 1159800 (2024-003)

Material Weakness 2024

City of Akron, Ohio

OH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

2024-003 The City charged costs that were incurred prior to the beginning of the period of performance of the grant. Helen Tomic, Long Range Planning Manager December 31, 2025 The City will implement control procedure to prevent the charging of costs before the period of performance.

View Audit 370339 Questioned Costs: $1

Finding 1159799 (2024-002)

Material Weakness 2024

City of Akron, Ohio

OH

Subrecipient Monitoring Material Weakness Reporting § 200.208 § 200.328

2024-002 The City did not submit the required Program Reports for all four quarters of 2024. Stephen Fricker, Director of Finance December 31, 2025 The City will implement additional control procedures to ensure all reports are filed in a timely manner.

View Audit 370339

Finding 1159798 (2024-006)

Material Weakness 2024

Program of Academic Exchange

NY

Reporting

PAX has established policies, procedures, and controls to ensure that future submissions of Uniform Guidance reports are filed in a timely manner. The primary deliverable will be timely audit completion and submission.

View Audit 370336

Finding 1159797 (2024-005)

Material Weakness 2024

Program of Academic Exchange

NY

Matching / Level of Effort / Earmarking

Based upon current auditor’s recommendation, PAX has revised its effort verification reporting system. The previous system recommended by the last auditor was launched in FY23, however, current auditor points out the need to track all efforts rather than only the federal grants in order to provide s...

Based upon current auditor’s recommendation, PAX has revised its effort verification reporting system. The previous system recommended by the last auditor was launched in FY23, however, current auditor points out the need to track all efforts rather than only the federal grants in order to provide support for the full effort of each employee. Our latest revised system will accurately capture 100% of the effort spent by each employee on specific grants, other programs, and general and administrative functions, ensuring complete documentation of allocation of wages and salaries to the respective federal awards.

View Audit 370336

Finding 1159760 (2024-001)

Material Weakness 2024

Connecticut Harm Reduction Alliance, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Management will continue to request invoices from vendors in a timely manner. In the event a vendor fails to provide such invoice management will make reasonably estimate of expense to be accrued at year-end.

View Audit 370326

Finding 1159749 (2024-002)

Material Weakness 2024

Connecticut Harm Reduction Alliance, Inc.

CT

Significant Deficiency Internal Control / Segregation of Duties

Management will review retroactive calculations to ensure decimal point variances are identified prior to disbursement as in this case $35.104 vs $35.14

View Audit 370326

Finding 1159738 (2024-001)

Material Weakness 2024

Scranton Primary Health Care Center INC

PA

Reporting

SCRANTON PRIMARY HEALTH CARE CENTER INC IN THE FUTURE YEAR FILINGS OF THE DATA COLLECTION FORM AND REPORTING PACKAGE WILL OBTAIN AND COMPILE ON A TIMELY BASIS TO ALLOW THE REPORT TO BE FILED NO LATER THAN NINE MONTHS AFTER THE END OF THE AUDIT PERIOD OR EXTENDED PERIOD ALLOWED BY THE OFFICE OF MANAG...

SCRANTON PRIMARY HEALTH CARE CENTER INC IN THE FUTURE YEAR FILINGS OF THE DATA COLLECTION FORM AND REPORTING PACKAGE WILL OBTAIN AND COMPILE ON A TIMELY BASIS TO ALLOW THE REPORT TO BE FILED NO LATER THAN NINE MONTHS AFTER THE END OF THE AUDIT PERIOD OR EXTENDED PERIOD ALLOWED BY THE OFFICE OF MANAGEMENT AND BUDGET.

View Audit 370323

Finding 1159737 (2024-001)

Material Weakness 2024

End Domestic Abuse Wisconsin: the Wisconsin Coalition Against Domestic

WI

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Comments on findings and recommendations The organization agrees with the finding and the auditor’s recommendation. Actions taken or planned The organization reinstated the practice of preparing monthly financial statements to be reviewed by management and those charged with governance. Completion d...

Comments on findings and recommendations The organization agrees with the finding and the auditor’s recommendation. Actions taken or planned The organization reinstated the practice of preparing monthly financial statements to be reviewed by management and those charged with governance. Completion date September 30, 2024

View Audit 370321

Finding 1159736 (2024-002)

Material Weakness 2024

Okaloosa Aids Support and Informational Services INC Dba Oasis Florida

FL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Management acknowledges the issue but offers the following context: The occurrence was due to a significant and unexpected increase in client volume at OASIS following the relocation of a CAN case manager out of state. This transition resulted in a number of clients being redirected to OASIS, creati...

Management acknowledges the issue but offers the following context: The occurrence was due to a significant and unexpected increase in client volume at OASIS following the relocation of a CAN case manager out of state. This transition resulted in a number of clients being redirected to OASIS, creating a temporary strain on resources. The few instances of noncompliance noted in the finding were missed during this influx. Management is actively reviewing intake procedures to ensure capacity adjustments are made in response to future changes in referral patterns.

View Audit 370319

Finding 1159735 (2024-002)

Material Weakness 2024

Alaska Ocean Observing System

AK

Internal Control / Segregation of Duties § 200.303

AOOS will work with its fiscal agent to strengthen oversight and establish compensating controls during staff vacancies to ensure proper review of reports. In addition, AOOS will re-establish and implement policies that require management review and documentation of all reports prior to submission t...

AOOS will work with its fiscal agent to strengthen oversight and establish compensating controls during staff vacancies to ensure proper review of reports. In addition, AOOS will re-establish and implement policies that require management review and documentation of all reports prior to submission to granting agencies, thereby ensuring accuracy, accountability, and compliance with federal requirements. Completion Date: September 30, 2026 Responsible Person: Sheyna Wisdom, Executive Director, AOOS

View Audit 370316

Finding 1159731 (2024-002)

Material Weakness 2024

Seward Association for the Advancement of Marine Science

AK

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.430

To address the identified deficiency, SAAMS will revise its payroll procedures to require that all payroll batch reports consistently include employee name, program charged, amounts charged to each program, hours, and pay rate. A standardized reporting format will be developed to ensure completeness...

To address the identified deficiency, SAAMS will revise its payroll procedures to require that all payroll batch reports consistently include employee name, program charged, amounts charged to each program, hours, and pay rate. A standardized reporting format will be developed to ensure completeness and consistency of information. In addition, SAAMS will update its policies to clearly describe the review objectives and responsibilities of staff conducting payroll reviews. Training will be provided to relevant staff to ensure proper understanding and execution of the updated procedures. These measures will ensure payroll reviews are accurate, effective, and aligned with best practices. Completion Date: September 30, 2026 Responsible Person: Dr. Wei Ying Wong, CEO, SAAMS

View Audit 370314

Finding 1159710 (2024-001)

Material Weakness 2024

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE

View Audit 370291

Finding 1159707 (2024-005)

Material Weakness 2024

County of Luzerne, Pennsylvania

PA

Cash Management Subrecipient Monitoring § 200.303 § 200.305

U.S. Department of Justice 2024-005 Congressionally Mandated Awards – Assistance Listing No. 16.753 Recommendation: We recommend that the County develop internal controls and procedures to ensure drawdowns are performed in a manner to minimize the time between drawing and disbursing federal funds Ex...

U.S. Department of Justice 2024-005 Congressionally Mandated Awards – Assistance Listing No. 16.753 Recommendation: We recommend that the County develop internal controls and procedures to ensure drawdowns are performed in a manner to minimize the time between drawing and disbursing federal funds Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Fiscal Clerk has been trained on proper drawdown of grant funds and accurate recording of expenditures. Name of the contact person(s) responsible for corrective action: District Attorney Fiscal Clerk Planned completion date for corrective action plan: 12/31/25

View Audit 370288

Finding 1159706 (2024-004)

Material Weakness 2024

County of Luzerne, Pennsylvania

PA

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

U.S. Department of Housing and Urban Development 2024-004 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met and ensure that all required subaward...

U.S. Department of Housing and Urban Development 2024-004 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that the County develop internal controls and procedures to ensure that FFATA reporting requirements are met and ensure that all required subawards are reported accurately and timely to FSRS or SAM.gov. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All of our 2024 grants have been entered into FFATA and our 2025 grants and going forward will be entered when awarded. Name of the contact person(s) responsible for corrective action: Director of Community Development Planned completion date for corrective action plan: 5/22/25

View Audit 370288

Finding 1159698 (2024-003)

Material Weakness 2024

County of Luzerne, Pennsylvania

PA

Reporting HUD Housing Programs Significant Deficiency § 200.303

U.S. Department of Housing and Urban Development 2024-003 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that management identify its collections related to program income in a timely manner, modify its draw request appropriately, and report the accur...

U.S. Department of Housing and Urban Development 2024-003 Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: We recommend that management identify its collections related to program income in a timely manner, modify its draw request appropriately, and report the accurate amounts to HUD. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will continue to report the correct amount of program income to HUD. Receipts will be entered more timely to include as much December program income in the IDIS system prior to that system’s 12/31 close, as any entries made after 12/31 are considered for the future year. Name of the contact person(s) responsible for corrective action: Director of Community Development Planned completion date for corrective action plan: 12/31/25

View Audit 370288

Finding 1159690 (2024-003)

Material Weakness 2024

The Family Conservancy, INC

KS

Questioned Costs Allowable Costs / Cost Principles § 200.403

Corrective Action Plan Identifying Number: 2024-003 Finding: The Agency did not properly allocate indirect costs during the fiscal period in which the corresponding direct costs were incurred, resulting in an indirect cost rate exceeding the de minimis rate for a portion of the 2024 fiscal period. C...

Corrective Action Plan Identifying Number: 2024-003 Finding: The Agency did not properly allocate indirect costs during the fiscal period in which the corresponding direct costs were incurred, resulting in an indirect cost rate exceeding the de minimis rate for a portion of the 2024 fiscal period. Corrective Actions Taken or Planned: The Agency concurs with the finding. To correct the cause and ensure compliance with Uniform Guidance requirements for indirect costs, the following actions will be implemented: 1. Establish Written Indirect Cost Procedures – Develop and document procedures to ensure indirect costs are consistently calculated at the approved de minimis rate per the federal grant award on total direct costs during the performance period. 2. Implement Pre-Posting Review – Require a supervisory review of indirect cost calculations before charges are recorded to the general ledger and before grant reimbursements are submitted. We have implemented new procedures to ensure that indirect costs are included in each invoice for reimbursement. 3. Staff Training – Provide training for grants and finance staff on indirect cost requirements, the proper application of the de minimis rate, and reconciliation processes in accordance with 2 CFR 200.414(f). 4. Quarterly Reconciliations – Implement quarterly reconciliations of indirect costs applied to grants to confirm rates are applied correctly and consistently throughout the fiscal year. 5. Continuity Controls – Assign responsibility for indirect cost oversight to both a primary and a backup staff member to ensure consistency during periods of management turnover. Contact Person Responsible for Corrective Action: Fred Timberlake, Vice President of Finance Isha Martin, Controller/Grant Finance Manager Anticipated Completion Date: • New procedures: June 15, 2025 • Written procedures in place: December 31, 2025 • Staff training completed: January 31, 2026 • Supervisory review and reconciliations implemented: Beginning with January 2026 close

View Audit 370280 Questioned Costs: $1

Finding 1159689 (2024-002)

Material Weakness 2024

The Family Conservancy, INC

KS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Corrective Action Plan Identifying Number: 2024-002 Finding: The Agency did not verify that one particular vendor was not suspended or debarred when it entered into a contract with the vendor who received $25,000 or more in federal grant funds. Corrective Actions Taken or Planned: 1. Review of Vendo...

Corrective Action Plan Identifying Number: 2024-002 Finding: The Agency did not verify that one particular vendor was not suspended or debarred when it entered into a contract with the vendor who received $25,000 or more in federal grant funds. Corrective Actions Taken or Planned: 1. Review of Vendor Requirement Checks a formal review will be implement to review the procurement contract reviews and verification performed prior to any expenditures related to the contract are performed. 2. Training and Vendor Requirement Checks- Provide training to all procurement staff on federal grant compliance requirements, including performance and documentation of the suspension/debarment verification via SAM.gov prior to entering into a contract. 3. Ongoing Monitoring – The VP of Finance will provide updates to senior leadership and the Finance Committee. Contact Person Responsible for Corrective Action: Gino Taylor, Vice President of People, Culture, & Equity Fred Timberlake, Vice President of Finance Isha Martin, Controller/Grant Finance Manager Anticipated Completion Date: ● Written procedures in place: September 30, 2025 ● Staff training completed: October 31, 2025 ● Audit completion: December 31, 2025

View Audit 370280

Corrective Action Plans

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