Corrective Action Plans

Finding 9027 (2022-005)

Significant Deficiency 2022

NM

Reporting § 200.512

Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the exis...

Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced principal to oversee the operations of the business office. Anticipated completion date: June 30, 2023. Responsible party: Delores Noble, principal. Amber Wauneka, Consultant with Homeland Business Services.

View Audit 12351

Finding 9023 (2022-004)

Material Weakness 2022

Nazlini Community School, Inc.

NM

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the exis...

Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced principal to oversee the operations of the business office. Anticipated completion date: June 30, 2023. Responsible party: Delores Noble, principal. Amber Wauneka, Consultant with Homeland Business Services.

View Audit 12351 Questioned Costs: $1

Finding 9012 (2022-002)

None 2022

Nasmhpd Research Institute, Inc.

VA

Corrective Action Plan: The Institute will establish a control in which each pay period the Controller will review all changes made in the payroll system beginning January 2024.

View Audit 12346

Finding 9002 (2022-001)

None 2022

Nasmhpd Research Institute, Inc.

VA

Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.

View Audit 12346

Finding 8983 (2022-003)

None 2022

Sallal Water Association, Inc.

WA

Reporting

We agree with this audit finding. The delay in reporting the 2022 audit to the Federal Audit Clearinghouse was due to unusual circumstances and will not be repeated in subsequent years. Sallal has management that understands the reporting deadlines, a notification system to ensure timely filings in ...

We agree with this audit finding. The delay in reporting the 2022 audit to the Federal Audit Clearinghouse was due to unusual circumstances and will not be repeated in subsequent years. Sallal has management that understands the reporting deadlines, a notification system to ensure timely filings in the future and considers timely filing as best business practices.

View Audit 12308

Finding 8982 (2022-002)

None 2022

Sallal Water Association, Inc.

WA

Matching / Level of Effort / Earmarking

We agree with this audit finding. Sallal obtained a fidelity bond sufficient to meet the requirements of the outstanding loan agreement in 2023. The fidelity bond will be in place going forward .

View Audit 12308

Finding 8981 (2022-001)

Material Weakness 2022

Sallal Water Association, Inc.

WA

Procurement, Suspension & Debarment § 200.318 § 200.326

We agree with this audit finding. Sallal developed, and the Board of Trustees adopted a procurement policy in December 2022 that complies with procurement standards established in 2 CFR sections 200.318 through 200.326. The procurement policy will be in place going forward.

View Audit 12308

Finding 8898 (2022-003)

Significant Deficiency 2022

Interaction: American Council for Voluntary International Action

DC

Allowable Costs / Cost Principles § 200.430

Views of Responsible Officials: We agree with the auditor's findings. We have corrected our methodology for deriving allocated dollars based on hours worked such that they agree.

View Audit 12195

Finding 8887 (2022-007)

Significant Deficiency 2022

Municipality of Guayanilla

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

We will improve our internal controls procedures related to record keeping and year adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2023-2024 fiscal year Responsible Persons: Mr. Luis A. Ramos Feliciano Finance Director

View Audit 12154

Finding 8851 (2022-005)

Material Weakness 2022

Mandan Public School District No. 1

ND

Allowable Costs / Cost Principles Reporting § 200.512

2022-005: SFSAC Submission Contact Person – Ryan Lagasse, Business Manager Corrective Action Plan – This finding is noted together with the Board. The District will work to ensure timely submission of the data collection form in the future. Completion Date – The District will work to submit timely ...

2022-005: SFSAC Submission Contact Person – Ryan Lagasse, Business Manager Corrective Action Plan – This finding is noted together with the Board. The District will work to ensure timely submission of the data collection form in the future. Completion Date – The District will work to submit timely for future audit periods.

View Audit 12120

Finding 8842 (2022-005)

Significant Deficiency 2022

U. S. Telecommunications Training Institute

DC

Reporting Cash Management

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare FFR's based on actual expenditures for each quarter. USTTI will make best efforts to ensure transactions are reflected in the general ledger before preparation of the FFR's. USTTI will also adjust the work flow of prep...

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare FFR's based on actual expenditures for each quarter. USTTI will make best efforts to ensure transactions are reflected in the general ledger before preparation of the FFR's. USTTI will also adjust the work flow of preparation and approval of the FFR' s.

View Audit 12117

Finding 8841 (2022-004)

Significant Deficiency 2022

U. S. Telecommunications Training Institute

DC

Procurement, Suspension & Debarment § 200.213

Views of Responsible Officials and Planned Corrective Actions: USTTI management will develop and implement a formal policy on suspension and debarment. The policy will include a threshold for when vendors, suppliers, contractors and employees should be screened and no contract will be signed or paym...

Views of Responsible Officials and Planned Corrective Actions: USTTI management will develop and implement a formal policy on suspension and debarment. The policy will include a threshold for when vendors, suppliers, contractors and employees should be screened and no contract will be signed or payment issued until all screenings have been conducted. All USTTI employees will be notified of this policy.

View Audit 12117

Finding 8840 (2022-003)

Significant Deficiency 2022

U. S. Telecommunications Training Institute

DC

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.318

Views of Responsible Officials and Planned Corrective Actions: USTTI will formalize a compliance process to be in compliance with 2 CFR 200. USTTI management will then distribute and communicate the policy with all USTTI employees. USTTI management will ensure the policy is properly enforced and tha...

Views of Responsible Officials and Planned Corrective Actions: USTTI will formalize a compliance process to be in compliance with 2 CFR 200. USTTI management will then distribute and communicate the policy with all USTTI employees. USTTI management will ensure the policy is properly enforced and that all procurement actions are documents in writing in vendor and contractor files.

View Audit 12117

Finding 8839 (2022-002)

Significant Deficiency 2022

U. S. Telecommunications Training Institute

DC

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.510

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identifie...

Views of Responsible Officials and Planned Corrective Actions: USTTI will prepare its SEFA on a quarterly basis and we will reconcile the expenses reported on the SEFA with general ledger amounts. We will also review the chart of accounts coding to be sure all eligible expenses are clearly identified.

View Audit 12117

Finding 8837 (2022-005)

Material Weakness 2022

American Samoa Alliance Against Domestic and Sexual Violence INC

AS

Reporting Allowable Costs / Cost Principles § 200.507

Recommendation: We recommend the Alliance develop a additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Res...

Recommendation: We recommend the Alliance develop a additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Responsible Officials: Management partially agrees. There have been instances when a report will appear for the first time on the PMS website for a period that has already closed, and it shows as delinquent. PMS is checked at least monthly for reports due soon. All of the finance team will add reminders to their calendar, so this is not repeated

View Audit 12099

Finding 8836 (2022-004)

Material Weakness 2022

American Samoa Alliance Against Domestic and Sexual Violence INC

AS

Reporting Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Recommendation: We recommend the Alliance develop a additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Res...

Recommendation: We recommend the Alliance develop a additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Responsible Officials: Management partially agrees. There have been instances when a report will appear for the first time on the PMS website for a period that has already closed, and it shows as delinquent. PMS is checked at least monthly for reports due soon. All of the finance team will add reminders to their calendar, so this is not repeated

View Audit 12099

Finding 8835 (2022-003)

Material Weakness 2022

American Samoa Alliance Against Domestic and Sexual Violence INC

AS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness

Recommendation: We recommend the Alliance develop a procurement policy that aligns with the requirements of Uniform Guidance. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Responsible Officials: Managem...

Recommendation: We recommend the Alliance develop a procurement policy that aligns with the requirements of Uniform Guidance. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy. Views of Responsible Officials: Management agrees. A procurement policy will be developed and added to the finance polices and procedures before end of 2023.

View Audit 12099

Finding 8834 (2022-002)

Material Weakness 2022

American Samoa Alliance Against Domestic and Sexual Violence INC

AS

Allowable Costs / Cost Principles Material Weakness

Recommendation: We recommend the Alliance maintain support for the cost savings analysis related to extended travel. Views of Responsible Officials: Management agrees. Processes will be put in place to document cost savings in writing when extended travel is necessary. This cost analysis will be ...

Recommendation: We recommend the Alliance maintain support for the cost savings analysis related to extended travel. Views of Responsible Officials: Management agrees. Processes will be put in place to document cost savings in writing when extended travel is necessary. This cost analysis will be filed along with board approval, so it is easily accessible upon request.

View Audit 12099

Finding 8815 (2022-002)

Significant Deficiency 2022

Pinoleville Pomo Nation

CA

Reporting

The Nation have made many changes to ensure that the audits will be done on a timely basis.

View Audit 12087

Finding 8791 (2022-002)

Significant Deficiency 2022

Marin City Health and Wellness Center

CA

Reporting

View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Processes have been put in place to ensure the future timeliness of all required reports for Federal reporting compliance. Measures have been taken for immediate resolution, including: 1....

View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Processes have been put in place to ensure the future timeliness of all required reports for Federal reporting compliance. Measures have been taken for immediate resolution, including: 1. Email alerts of upcoming due dates of all federal reporting requirements. 2. Designated tasks and due dates included in project plans that are reviewed weekly with the finance and accounting team. 3. Calendar of federal reporting requirements and due dates will be developed and distributed to leadership team, including Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Controller, Compliance Director, and Grant Management Leadership.

View Audit 12071

Finding 8784 (2022-002)

Significant Deficiency 2022

Newburg Retirement Center, Inc.

CA

Reporting

We do not have the ability, internally or through the use of a qualified outside party, to independently prepare or review financial statements and related footnote disclosures. We also do not have the financial means to hire a qualified accounting staff to prepare or review financial statements, et...

We do not have the ability, internally or through the use of a qualified outside party, to independently prepare or review financial statements and related footnote disclosures. We also do not have the financial means to hire a qualified accounting staff to prepare or review financial statements, etc. We have outsourced certain routine accounting matters to an outside 3rd party bookkeeping firm which provides payroll reporting and payroll tax services, and some oversight of other various accounting matters as needed. The accounting staff that we do have (one person) is working to minimize the increased work at year-end by improving and enhancing internal accounting controls, systems and functions with greater efficiency and improved consistency. We continue to believe that this is helping.

View Audit 12064

Finding 8783 (2022-001)

Significant Deficiency 2022

Newburg Retirement Center, Inc.

CA

Reporting

We do not have the ability, internally or through the use of a qualified outside party, to independently prepare or review financial statements and related footnote disclosures. We also do not have the financial means to hire a qualified accounting staff to prepare or review financial statements, et...

We do not have the ability, internally or through the use of a qualified outside party, to independently prepare or review financial statements and related footnote disclosures. We also do not have the financial means to hire a qualified accounting staff to prepare or review financial statements, etc. We have outsourced certain routine accounting matters to an outside 3rd party bookkeeping firm which provides payroll reporting and payroll tax services, and some oversight of other various accounting matters as needed. The accounting staff that we do have (one person) is working to minimize the increased work at year-end by improving and enhancing internal accounting controls, systems and functions with greater efficiency and improved consistency. We continue to believe that this is helping.

View Audit 12064

Finding 8776 (2022-002)

Significant Deficiency 2022

Kenosha Area Family and Aging Services, Inc.

WI

We have since moved all employee files to our main office. We are in the process of auditing employee files for background checks. For any background checks that are found to be missing we will get another one re-issued and added into the employee folders.

View Audit 12046

Finding 8775 (2022-001)

Significant Deficiency 2022

Kenosha Area Family and Aging Services, Inc.

WI

Questioned Costs

We have already implemented a process that requires any expenses that will be paid back to an employee as it relates to a program or the Kafasi building to be submitted with the receipt and expenses sheet filled out. The expense sheet will be signed by the manager and dated prior to reimbursement. T...

We have already implemented a process that requires any expenses that will be paid back to an employee as it relates to a program or the Kafasi building to be submitted with the receipt and expenses sheet filled out. The expense sheet will be signed by the manager and dated prior to reimbursement. The completed expense sheet with signature/date and receipt will be saved in our payroll software for future reference.

View Audit 12046 Questioned Costs: $1

Finding 8720 (2022-007)

Material Weakness 2022

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.300 § 200.306 § 200.308 § 200.309 § 200.403

Finding No. 2022-007 -Activities Allowed or Unallowed, Eligible Uses - FEMA Condition During the closeout procedures, the Cenh·al Office of Recovery, Reconstruction and Resiliency (COR3) office performed a 100% validation on Rental Equipment, supporting documents including conh"act smmnary record...

Finding No. 2022-007 -Activities Allowed or Unallowed, Eligible Uses - FEMA Condition During the closeout procedures, the Cenh·al Office of Recovery, Reconstruction and Resiliency (COR3) office performed a 100% validation on Rental Equipment, supporting documents including conh"act smmnary record, invoices, and proofs of payment. As a result of the validation, the total validated amount is $979,259 from an original amount of $1,260,775 submitted by the Corporation for reimbursement. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receiving the audit findings, we initiated an immediate review of our FEMA-funded projects and expenditures. We are implementing immediate corrective actions to address the identified deficiencies and ensure strict compliance with FEMA guidelines regarding eligible uses. • Policies and Procedures Review - Simultaneously, the Corporation is reviewing our existing policies and procedures related to FEMA funds, with a specific focus on eligible activities. Any necessary revisions will be made to strengthen our policies and ensure rigorous adherence to FEMA guidelines and regulations. • Enhance Internal Controls - We are enhancing our internal controls related to FEMA fund utilization. This includes implementing additional checks and balances to improve the accuracy and reliability of our project management processes, ensuring they align with FEMA guidelines. ■ Communication Protocols Enhancements - We understand the importance of transparent communication regarding the use of FEMA funds. To address this, we are enhancing our communication protocols to ensure that all relevant stakeholders are informed of FEMA guidelines, project eligibility requirements, and any changes to procedures. • Return of Funds - Initiate the communication process with the Central Office of Recovery, Reconstruction, and Resiliency to obtain instructions for returning the funds to FEMA. Follow FEMA's specific guidelines on the return of funds, including the appropriate documentation, timelines, and c01mnunication procedures. ■ Finance Team - The Corporation has made changes to its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations and the support of independent consultants. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Names of the contact persons responsible for corrective action plan Jesus A. Rodrfguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024

View Audit 11856 Questioned Costs: $1

Corrective Action Plans

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