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Corrective Action Plans

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Finding 1156133 (2024-005)
Material Weakness 2024
Karen Organization of Minnesota
MN
Eligibility Material Weakness Internal Control / Segregation of Duties
Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a p...
Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review all participant files to ensure proper documentation is retained supporting eligibility of applicants. We noted that there is currently a process in place to perform an annual review of random files to ensure that only eligible participants are being served, but we recommend that a process is implemented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has implemented enhanced processes for regular client file checks to ensure all clients have adequate documentation. Name(s) of the contact person(s) responsible for corrective action Eh Tah Khu, Co- Executive Director Planned completion date for corrective action plan: August 2025
View Audit 368547
Finding 1156127 (2024-004)
Material Weakness 2024
Karen Organization of Minnesota
MN
Questioned Costs Subrecipient Monitoring
Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Explanation...
Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing No. 93.566 Recommendation: Auditor recommends that KOM review the various subrecipient requirements with the individuals involved in this process to ensure they understand the requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While there is no disagreement with the finding, the finding was first identified after the referenced grant had already expired. The subsequent response to the finding and its remedy have since addressed this issue. This finding was identified in the 2023 single audit presented to the Organization’s Board of Directors in October 2024. The federal award referenced in this finding expired on September 30, 2024. The Organization adjusted subaward agreement templates to include subrecipients’ UEI, federal assistance listings numbers and titles, and dollar amounts made available under the federal award. The Organization has ensured that all federal subaward agreements signed on or after October 1, 2024, include the required information. Name(s) of the contact person(s) responsible for corrective action Eh Tah Khu, Co- Executive Director Planned completion date for corrective action plan: October 2024
View Audit 368547 Questioned Costs: $1
Finding 1156126 (2024-001)
Material Weakness 2024
Oregon Child Development Coalition, Inc.
OR
Reporting Internal Control / Segregation of Duties § 200.303
FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should reevaluate the established organizational controls regarding federal financial reporting to ensure that such policies and proc...
FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should reevaluate the established organizational controls regarding federal financial reporting to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action taken in response to finding: The finding was recognized by management as an out of the ordinary deficiency of internal controls experienced during a period of financial staff turnover. Action Plan: A written procedure will be developed to ensure that documentation of oversight is performed prior to the certification of federal financial reporting. Training will be provided to staff with oversight responsibilities. Name(s) of the contact people responsible for correction action: Donalda Dodson, Chief Executive Officer Plan completion date for corrective action plan: November 30, 2025
View Audit 368545
Finding 1156125 (2024-002)
Material Weakness 2024
Northwest Native Development Fund
WA
Questioned Costs Allowable Costs / Cost Principles
Management concurs with the finding and intends to add additional detail to timesheets completed by employees to properly document payroll allocated to specific programs.
Management concurs with the finding and intends to add additional detail to timesheets completed by employees to properly document payroll allocated to specific programs.
View Audit 368543 Questioned Costs: $1
Finding 1156122 (2024-003)
Material Weakness 2024
Clay County
MN
Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mikala Wodarek, Social Services Supervisor Corrective Action Planned: As part of the recent audit of...
Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mikala Wodarek, Social Services Supervisor Corrective Action Planned: As part of the recent audit of MAXIS Medical Assistance eligibility determinations, Clay County Social Services recognizes that errors were found in several case files. In response, eligibility workers will receive targeted training on timely and accurate case entry in MAXIS, with particular emphasis on the verification and documentation of citizenship, income, and assets in accordance with OHS policy. The lead worker for this program will conduct random case reviews monthly, in addition to 3 case reviews for each worker around their annual performance evaluation. These case reviews will be reviewed with the worker thoroughly, coaching provided if necessary, and any errors found will be corrected. The supervisor will retain these case reviews and analyze them for patterns and provide team training and guidance as appropriate. For staff with repeated errors, performance management will be enacted in the form of verbal coaching, performance improvement plans, etc. The Health Care Team supervisor will strengthen internal procedures to reinforce documentation and timeliness standards, review results from case reviews on a regular basis, and initiate corrective performance measures when patterns of errors are observed. In addition, annual training on eligibility documentation will also be incorporated into the department's training plan. Anticipated Completion Date: Refresher training for eligibility workers and thorough review of 2024 audit findings both individually and as a group: completed on August 7, 2025 Case reviews by lead worker: Already implemented at the time of this 'writing and ongoing January 2026 and ongoing: Health Care supervisor begins quarterly reviews of audit findings and reports results to department leadership. January 2026 and ongoing: Annual eligibility documentation training incorporated into the department training calendar.
View Audit 368538
Finding 1156121 (2024-002)
Material Weakness 2024
Clay County
MN
Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mikala Wodarek, Social Services Supervisor Corrective Action Planned: Clay County Social Services ack...
Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mikala Wodarek, Social Services Supervisor Corrective Action Planned: Clay County Social Services acknowledges the audit finding that in 2 of the 40 METS Medical Assistance eligibility case files reviewed, required documentation was either missing or not properly recorded. To address this, all eligibility workers will receive refresher training on documentation standards, with a focus on citizenship and income verification requirements. The lead worker for this program will conduct random case reviews monthly, in addition to 3 case reviews for each worker around their annual performance evaluation. These case reviews will be reviewed with the worker thoroughly, coaching provided if necessary, and any errors found will be corrected. The supervisor will retain these case reviews and analyze them for patterns and provide team training and guidance as appropriate. For staff with repeated errors, performance management will be enacted in the form of verbal coaching, performance improvement plans, etc. In addition, annual training on eligibility documentation, specifically around citizenship status, will be added to the Division's training plan. Progress will be tracked through internal audits and summarized for leadership review. These actions are intended to ensure all required documentation is properly obtained, verified, and recorded in METS, thereby strengthening internal controls, reducing the risk of ineligible individuals receiving benefits, and improving future audit compliance. Anticipated Completion Date: Refresher training for eligibility workers and thorough review of 2024 audit findings both individually and as a group: completed on August 7, 2025 Case reviews by lead worker: Already implemented at the time of this writing and ongoing Review and reporting to leadership: Beginning January 1, 2026 and ongoing Annual training incorporated into department plan: Effective December 1, 2025
View Audit 368538
Finding 1156016 (2024-001)
Material Weakness 2024
Hamilton County Economic Development Corporation
IN
Subrecipient Monitoring § 200.331 § 200.332 § 200.521
Corrective Action Plan – Hamilton County Economic Development Corporation (dba Invest Hamilton County) Public Accounting Firm CliftonLarsonAllen LLP Audit Period Year ended December 31, 2024 The finding from the December 31, 2024 consolidated schedule of findings is discussed below. The findings is ...
Corrective Action Plan – Hamilton County Economic Development Corporation (dba Invest Hamilton County) Public Accounting Firm CliftonLarsonAllen LLP Audit Period Year ended December 31, 2024 The finding from the December 31, 2024 consolidated schedule of findings is discussed below. The findings is numbered consistently with the numbers assigned in the schedule. Section III 2024-001: Condition: The Organization did not clearly communicate the required federal award information and applicable requirements to the subrecipients. The Organization did not evaluate the risk of non-compliance of the subrecipients in order to identify the appropriate monitoring procedures. Statistical sampling was not used in making sample selections. Response: The response to this finding in 2023 was provided less than one month prior to the end of the grant activity period, and therefore adaptation to the management period was not feasible for this project. The Organizations’ Board and Chief Executive OMicer (CEO) and key HCEDC StaM recognize the need to further refine subrecipient monitoring. Subrecipients within the identified project are all school districts already under single audit with associated levels of financial controls and reporting. Participating districts, via their appropriate elected boards, were informed the conditions of the grant and individually voted to accept obligations and requirements. HCEDC management, in alignment with outsourced controller services via CliftonLarsonAllen LLP, have now further increased controls and monitoring activity. Through the onboarding of a new Grants Management System (GMS) in Fall 2024, subrecipient monitoring activity and profiles are now created for each eligible award. In 2024 and 2025, the HCEDC has also been much more active in communicating reporting and grants management requirements to subrecipients, including multiple amendments to the ESSER grant program. The new GMS system is built specifically to assist organizations with single audit compliance and has multiple features specific to subrecipient reporting and monitoring. If there are any questions regarding this plan, please contact the undersigned at 317-663-4457. Mike Thibideau PRESIDENT & CEO – INVEST HAMILTON COUNTY 37 East Main Street Carmel, IN 46032
View Audit 368523
Finding 1156014 (2024-001)
Material Weakness 2024
Chris Properties Graham Circle, Inc.
GA
HUD Housing Programs
Management will ensure that it performs on-site inspections to comply with property standards on a timely basis. Specifically, we will perform on-site inspections of rental housing occupied by tenants receiving HOME assisted tenant based rental assistance to determine compliance with housing quality...
Management will ensure that it performs on-site inspections to comply with property standards on a timely basis. Specifically, we will perform on-site inspections of rental housing occupied by tenants receiving HOME assisted tenant based rental assistance to determine compliance with housing quality standards (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)).
View Audit 368502
Finding 1156013 (2024-001)
Material Weakness 2024
The Healthcare Connection INC
OH
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management continue to educate front des...
93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management continue to educate front desk and intake staff on the importance of the required patient application documentation and review of support before applying a sliding fee adjustment to the patient account. In addition, we suggest management establish a policy to perform regular monitoring of sample patient file fee applications and to document the results. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management of the Organization agrees with the above finding and recommendations and has established a system on internal monitoring, on a random, basis of sliding fee discounts applied by front desk staff. Name(s) of the contact person(s) responsible for corrective action: Jolene Joseph Planned completion date for corrective action plan: December 31, 2025.
View Audit 368497
Finding 1156012 (2024-001)
Material Weakness 2024
Cooperativa De Ahorro Y Credito Dr. Manuel Zeno Gandia
PR
Views of responsible officials and planned corrective action:
Views of responsible officials and planned corrective action:
View Audit 368495
Finding 1156012 (2024-001)
Material Weakness 2024
Cooperativa De Ahorro Y Credito Dr. Manuel Zeno Gandia
PR
Management concurs with the auditors’ observation. The CDFI Fund’s reporting framework uses the terms “extended to mean allocated to eligible uses under the award not necessarily “cash spent.” Our prior reports to the CDFI Fund reflected this allocation-based definition. However, we recognize the ne...
Management concurs with the auditors’ observation. The CDFI Fund’s reporting framework uses the terms “extended to mean allocated to eligible uses under the award not necessarily “cash spent.” Our prior reports to the CDFI Fund reflected this allocation-based definition. However, we recognize the need to formally reconcile (i) amounts reported as “expended/allocated” to eligible categories for CDFI reporting (e.g., PG&M, Use of funds, SF-425) with (ii) the accounting records (general lender and subsidiary schedules), including timing differences where disbursements occur after allocation.
View Audit 368495
Finding 1156012 (2024-001)
Material Weakness 2024
Cooperativa De Ahorro Y Credito Dr. Manuel Zeno Gandia
PR
No federal costs were charged in excess of the award or to ineligible categories; the issue pertains to documentation and reconciliation between our accounting records and the CDFI allocation report.
No federal costs were charged in excess of the award or to ineligible categories; the issue pertains to documentation and reconciliation between our accounting records and the CDFI allocation report.
View Audit 368495
Finding 1156012 (2024-001)
Material Weakness 2024
Cooperativa De Ahorro Y Credito Dr. Manuel Zeno Gandia
PR
Corrective Action Plan
Corrective Action Plan
View Audit 368495
Finding 1156012 (2024-001)
Material Weakness 2024
Cooperativa De Ahorro Y Credito Dr. Manuel Zeno Gandia
PR
1. Monthly allocation to GL is to be reconciled based on the PG&M stated in the grant agreement.
1. Monthly allocation to GL is to be reconciled based on the PG&M stated in the grant agreement.
View Audit 368495
Finding 1156012 (2024-001)
Material Weakness 2024
Cooperativa De Ahorro Y Credito Dr. Manuel Zeno Gandia
PR
2. Implement a two-level review prior to submitting and filing CDFI reports and the SEFA.
2. Implement a two-level review prior to submitting and filing CDFI reports and the SEFA.
View Audit 368495
Finding 1156012 (2024-001)
Material Weakness 2024
Cooperativa De Ahorro Y Credito Dr. Manuel Zeno Gandia
PR
3. Provide training to our accounting and finance staff on the CDFI allocation definition and the reconciliation protocol to be established.
3. Provide training to our accounting and finance staff on the CDFI allocation definition and the reconciliation protocol to be established.
View Audit 368495
Finding 1156012 (2024-001)
Material Weakness 2024
Cooperativa De Ahorro Y Credito Dr. Manuel Zeno Gandia
PR
4. This plan is to be completed by October 15, 2025, and the first reconciliation is scheduled to begin for the month of October 2025.
4. This plan is to be completed by October 15, 2025, and the first reconciliation is scheduled to begin for the month of October 2025.
View Audit 368495
Finding 1156011 (2024-001)
Material Weakness 2024
County of Cumberland, Pennsylvania
PA
Reporting
To: Boyer & Ritter From: Stephanie Phillips, Senior Financial Manager RE: Corrective Action Plan for 2024-001 Date: September 23, 2025 Finding 2024-001: Compliance Finding Finding Title: Reporting Anticipated Completion Date: Already Implemented Name of Agency Responsible for carrying out the correc...
To: Boyer & Ritter From: Stephanie Phillips, Senior Financial Manager RE: Corrective Action Plan for 2024-001 Date: September 23, 2025 Finding 2024-001: Compliance Finding Finding Title: Reporting Anticipated Completion Date: Already Implemented Name of Agency Responsible for carrying out the corrective action plan: Finance Person in the agency (name & title): Stephanie Phillips, Senior Financial Manager County Management acknowledges the importance of timely and accurate submission of Cash on Hand Quarterly Reports in accordance with PA Department of Housing and Urban Development requirements. Accordingly, the Finance department will work collaboratively with the Housing and Redevelopment Authority to strengthen oversight, encourage timely reporting and promote compliance. The county has taken the following steps to address this compliance finding – established a reporting calendar that outlines submission deadlines and responsible parties clearly identified, a verification process through which the Finance department confirms timely electronic filing via IDIS, enhanced internal compliance monitoring checklist used by Finance, and formalizing a review process to ensure that any issues identified during monitoring are promptly communicated to the Housing and Redevelopment Authority along with a timeline for submitting corrective action plans.
View Audit 368491
Finding 1156004 (2024-001)
Material Weakness 2024
Delaware Valley Community Health, Inc.
PA
Special Tests & Provisions Eligibility Internal Control / Segregation of Duties
Corrective Action Plan September 26th , 2025 Health Resources and Services Administration Delaware Valley Community Health, Inc. and Delaware Valley Community Support Network Trust respectfully submit the following corrective action plan for the year ended December 31, 2024. CohnReznick LLP 1301 Ave...
Corrective Action Plan September 26th , 2025 Health Resources and Services Administration Delaware Valley Community Health, Inc. and Delaware Valley Community Support Network Trust respectfully submit the following corrective action plan for the year ended December 31, 2024. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID‐19 Health Centers Program Cluster (Assistance Listing Number 93.224/93.527) Finding 2024‐001 – Special Tests and Provisions SIGNIFICANT DEFICIENCY Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts are being properly calculated. Supervisors should monitor and review the sliding fee calculations on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken Employees received training in January 2025 to ensure the sliding fee discounts are correctly applied. Additionally, DVCH is planning an annual refresher training for staff for the first quarter of 2026. The Patient Account Counselor Team Leader conducts a monthly internal audit, which began in the first quarter of 2025, of sliding fee discount. In September of 2025, the audit was adjusted to collect additional actionable information. The findings from the internal audit are reviewed with staff, the Director of Revenue Cycle Management, and the Director of Operations. The audit samples each site and department to ensure accuracy across the organization. DVCH is exploring the possibility of engineering a change in our electronic practice management system to facilitate and remind the registration and revenue cycle staff to complete the sliding fee calculations when needed. This discovery process began in September 2025. If the Health Resources and Services Administration has questions regarding this plan, please call Ryan Taylor, Chief Financial Officer at 267-240-2578.
View Audit 368479
Finding 1155999 (2024-001)
Material Weakness 2024
Dona Petra Santiago Apartments Housing Development Fund Corporation
NY
HUD Housing Programs
September 25, 2025 Management's Planned Corrective Action Plan For the Year Ended December 31, 2024 Names of contact person(s) responsible for corrective action: Georgina Acevedo, Chair and Kevin McAllister, Treasurer Federal Award Finding and Questioned Costs Finding Number: 2024-001 – Supportive H...
September 25, 2025 Management's Planned Corrective Action Plan For the Year Ended December 31, 2024 Names of contact person(s) responsible for corrective action: Georgina Acevedo, Chair and Kevin McAllister, Treasurer Federal Award Finding and Questioned Costs Finding Number: 2024-001 – Supportive Housing for the Elderly (Section 202) – CFDA # 14.157 Planned Corrective Action: The Board of Directors acknowledges the required deposits to the replacement reserve account were not made. The Project is applying for a rent increase and deposits will be made as soon as the cash position is available to make the required deposits. Anticipated Completion Date: Upon approval of the rent increase.
View Audit 368472
Finding 1155998 (2024-002)
Material Weakness 2024
Hispanic-American Institute Inc.
NM
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility
View of Responsible Official: We have undertaken additional training and review of regulations in this area to ensure compliance. Finding resolved timeline: December 1, 2025. Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President and program Authoriz...
View of Responsible Official: We have undertaken additional training and review of regulations in this area to ensure compliance. Finding resolved timeline: December 1, 2025. Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President and program Authorized Representative
View Audit 368463
Finding 1155997 (2024-001)
Material Weakness 2024
Hispanic-American Institute Inc.
NM
Allowable Costs / Cost Principles § 200.430
View of Responsible Official: The timesheet implemented in July 2024 properly reflects the actual vs budgeted hours for employees with multiple funding sources. We will continue to analyze discrepancies to determine if budget revisions are necessary. Finding resolved timeline: October 2025 Designate...
View of Responsible Official: The timesheet implemented in July 2024 properly reflects the actual vs budgeted hours for employees with multiple funding sources. We will continue to analyze discrepancies to determine if budget revisions are necessary. Finding resolved timeline: October 2025 Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President; Ricardo Colon Padilla, financial officer.
View Audit 368463
Finding 1155995 (2024-001)
Material Weakness 2024
Isles, INC and Subsidiaries
NJ
Cash Management Internal Control / Segregation of Duties
Finding: The Organization erroneously identified certain federal grants as state funded grants on the Schedules. Additionally, certain grant funding was omitted from the Schedules that was identified through the audit that had various federal/state grant requirements applicable to them. Contact Pers...
Finding: The Organization erroneously identified certain federal grants as state funded grants on the Schedules. Additionally, certain grant funding was omitted from the Schedules that was identified through the audit that had various federal/state grant requirements applicable to them. Contact Person Responsible for Corrective Action: Sean Jackson, Chief Executive Officer Corrective Action Planned: Isles operation, service delivery and finance staff are dedicated to ensuring that funding is used appropriately and in accordance with any restrictions set forth by the funder. The following procedures have been refined to ensure all funding sources are reflected accurately going forward. 1. When grant funding is received, the staff person who receives the award notice will request a new revenue code specific to the new grant award from the Finance Department. In order for Finance Department to generate that code, the staff person must provide the following information: a. Funder (either federal, state, county, city, or private entity) b. Grant number c. Amount d. Grant period e. Department f. Initiative code - internal code for specific areas of work g. Revenue code h. Revenue GL Code (4017 – Federal // 4016 – State // 4015 – City etc.) i. Reporting Requirements - Monthly, Quarterly, progress reports, etc. j. Include attachment of actual grant 2. Appropriate finance staff reviews provided contract along with the information outlined in item 1, confirms accuracy of the information, and then creates the appropriate codes in accounting software. 3. Appropriate finance staff creates and reviews the Schedules and Director of Finance reviews report before the Schedules are prepared annually. 4. GN-06 report requested by Finance in advance to closing the books to reconcile funding source to grants each year. Anticipated Completion Date: December 31, 2025.
View Audit 368460
Finding 1155989 (2024-002)
Material Weakness 2024
Mountain Home Montana, INC
MT
Matching / Level of Effort / Earmarking § 200.302 § 200.306
With regard to Federal Award Finding 2024-002, Procedures for Match Requirements, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2024, we offer the following response: Mountain Home will immediately implement written policy and procedures to ensure compliance wit...
With regard to Federal Award Finding 2024-002, Procedures for Match Requirements, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2024, we offer the following response: Mountain Home will immediately implement written policy and procedures to ensure compliance with federal grant matching requirements. The new policy and procedures are attached.
View Audit 368458
Finding 1155988 (2024-002)
Material Weakness 2024
City of Richmond
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2024-002 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: Department of the Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year(o...
FINDING 2024-002 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: Department of the Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year(or Other Identifying Numbers): FY2021 Pass-Through Entity: Direct Grant Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition Prior to entering into subawards and covered transactions with State and Local Fiscal Recovery Funds (SLFRF) award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include, but are not limited to, contracts for goods and services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. The verification is to be done by checking the Excluded Parties List System (EPLS), collecting a certification from that person, or adding a clause or condition to the covered transaction with the executives of a prospective vendor. A sample of five covered transactions, totaling $667,753, that equaled or exceeded $25,000 paid from SLFRF funds was selected for testing. For one of the transactions tested in the amount of $98,583, the City did not retain documentation showing that they verified that the vendor was not suspended or debarred from receiving federal funds prior to issuing the payment. Context The City had not designed or implemented effective policies and procedures to verify that contractors were not suspended or debarred, or otherwise excluded from participating in federal programs prior to entering into covered transactions using SLFRF funds. While a control process was in place, it did not ensure that all vendors were not suspended or debarred from receipt of federal grant funds for goods and services. Contact Person Responsible for Corrective Action: Tracy McGinnis - Controller Contact Phone Number and Email Address: 765-983-7222; tmcginnis@richmondindiana.gov Views of Responsible Officials: We concur with the finding. INDIANA STATE BOARD OF ACCOUNTS 24 Description of Corrective Action Plan: The City will include a suspension and debarment clause into our federal contracts with vendors receiving federal funds going forward. Responsible Party and Timeline for Completion: The Controller, Deputy Controller and the Director of Strategic Initiatives will collaborate on a process for the Corrective Action to be implemented in January 2026 for the next fiscal year.
View Audit 368457
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