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Corrective Action Plans

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Finding 1155469 (2024-001)
Material Weakness 2024
American Institute for Foreign Study Foundation, Inc.
CT
Allowable Costs / Cost Principles
Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of d...
Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: American Institute For Foreign Study Foundation, Inc. does not agree with the finding. American Institute For Foreign Study Foundation, Inc. has been charging the correct actual hours and the actual rates that have been approved in the budget. What has not been adjusted and captured are the raises that individuals get during the time they are working on the grant (which cross a calendar year). This would result in more salary being charged to the grant. In the future, we will ensure any employee rate increases get charged to the grant so that we do not under charge the grant. Action taken in response to finding: Management will ensure the actual salary is ultimately charged to the awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: August 31 , 2025
View Audit 367754
Finding 1155467 (2024-003)
Material Weakness 2024
Wisconsin Regional Training Partnership INC
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.201 § 200.303 § 200.327
WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party...
WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party and if recommended, will be updated and presented to the Finance Committee of the Board of Directors.
View Audit 367749
Finding 1155464 (2024-002)
Material Weakness 2024
Wisconsin Regional Training Partnership INC
WI
Subrecipient Monitoring § 200.303 § 200.332 § 200.521
WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding monitoring responsibilities. Additional training has been provided and completed by management and staff. Management has reviewed all monitoring with the subrecipient in good faith efforts.
WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding monitoring responsibilities. Additional training has been provided and completed by management and staff. Management has reviewed all monitoring with the subrecipient in good faith efforts.
View Audit 367749
Finding 1155461 (2024-002)
Material Weakness 2024
Aid Upstate
SC
Cash Management Significant Deficiency
Contact Person: Tracy Carr, Rajee Rao Management Response: We agree with the auditors’ comments and the following action plan will be taken to implement internal control procedures to allow for timely reporting: A schedule has been developed which has enabled the submission of the monthly grant reim...
Contact Person: Tracy Carr, Rajee Rao Management Response: We agree with the auditors’ comments and the following action plan will be taken to implement internal control procedures to allow for timely reporting: A schedule has been developed which has enabled the submission of the monthly grant reimbursement reports by the due date. It has required a group effort by the entire staff and the individual members of the finance team in the responsibilities to meet the deadline. The continued use of this schedule has proven to keep the process on track and allow the organization to adhere to the grant deadlines. Completion Date: Beginning June 1, 2024 and thereafter.
View Audit 367743
Finding 1155457 (2024-001)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Reporting Allowable Costs / Cost Principles
Corrective action steps were taken at 12/31/24 to ensure proper modified accrual accounting standards were followed. Expenditures were accrued properly, and we plan to follow Controller Office accrual guidelines moving forward as the Controller sets and administers the accounting rules for the County....
Corrective action steps were taken at 12/31/24 to ensure proper modified accrual accounting standards were followed. Expenditures were accrued properly, and we plan to follow Controller Office accrual guidelines moving forward as the Controller sets and administers the accounting rules for the County. It is important to note that under SLFRF Reporting and Compliance guidance, expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied . We report on a cash basis and due to this reason, we did not monitor that all SLFRF related expenditures were accrued at year end 2023.
View Audit 367739
Finding 1155454 (2024-006)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring § 200.332
B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...
B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.
View Audit 367739
Finding 1155453 (2024-005)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking
B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...
B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.
View Audit 367739
Finding 1155452 (2024-013)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions
Programs were instruCt'ed to update all current (:1t files to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent re...
Programs were instruCt'ed to update all current (:1t files to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent related inforrnation for units considered for the rent reasonableness analysis, Also, during each monthly invoice review, program staff lookrat each rent payment within each grant and flag any rents that seem excessive and reacho‘ut to the provider with any :questidns:. If the rent is deemed too high. or ineligible, we will ask the provider to remove the amount from the invoice. We also have an updated, HUD approved, Rent Reasonableness policy, which has been provided to all housing providers.
View Audit 367739
Finding 1155451 (2024-012)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by ...
We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one final report at the end of each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program’s match is short of the 25% requirement, the overall CoC is responsible for the filll match, so additional DHS admin costs are used to represent the additional match needed. For our FY23-24 annual report to HUD, we submitted 32.94% in match for the overall fimding. This amount did not include any additional HMIS (data system) costs, Allegheny Link (our coordinated entry system) costs or additional DHS admin costs. With these additional eligible activities, our matching amount could have been over 50%. Therefore, even if some identified items were considered ineligible our match would not be in jeopardy since we have a lot of eligible costs that DHS covers that would be considered match.
View Audit 367739
Finding 1155450 (2024-011)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Allowable Costs / Cost Principles § 200.405
Generally, 4th Quarter cross charges are processed in January. ACED will process cross-charges monthly and accrue any remaining costs incurred (payroll and non-payroll), should there be any, at the end of the 4th Quarter. This procedure is written in our policies and procedures manual. (p. 38) D. Ti...
Generally, 4th Quarter cross charges are processed in January. ACED will process cross-charges monthly and accrue any remaining costs incurred (payroll and non-payroll), should there be any, at the end of the 4th Quarter. This procedure is written in our policies and procedures manual. (p. 38) D. Timetable of dates for performance of planned corrective action steps, including completion date: This process was written into our policy and procedures manual (attached) which was awaiting HUD’s review and will be implemented in the 3rd quarter of 2025 to align with the CDBG 2025 program year. Accruals for the end of 2025 will be submitted before January 2026.
View Audit 367739
Finding 1155449 (2024-010)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Cash Management HUD Housing Programs Reporting
The balance error was a result of human error. Specifically, the Program Income and Grant balances were combined erroneously. The staff person responsible for submitting the Cash on Hand report has since received additional training from HUD Pittsburgh Field Office’s Senior Financial Analyst, Cather...
The balance error was a result of human error. Specifically, the Program Income and Grant balances were combined erroneously. The staff person responsible for submitting the Cash on Hand report has since received additional training from HUD Pittsburgh Field Office’s Senior Financial Analyst, Catherine Byrne. ACED's Fiscal staff will follow the steps on the Cash on Hand checklist template, following all steps to complete the report. The Assistant Director of Finance or the Assistant Director of Operations will review and approve the report for accuracy and completion. This procedure is outlined in the attached policy and procedures manual. (p. 32)
View Audit 367739
Finding 1155448 (2024-009)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Questioned Costs Allowable Costs / Cost Principles § 200.405
ACED has developed a procedure to ensure that cross charges are done timely. The process is outlined in the attached policy and procedure manual. (p. 38). Since the error occurred due to staff turnover, current ACED staff have been trained and others cross-trained to process cross charges and proper...
ACED has developed a procedure to ensure that cross charges are done timely. The process is outlined in the attached policy and procedure manual. (p. 38). Since the error occurred due to staff turnover, current ACED staff have been trained and others cross-trained to process cross charges and properly record them in JDE. ACED will re-examine all cross-charges to identify charges that were not properly recorded in JDE.
View Audit 367739 Questioned Costs: $1
Finding 1155447 (2024-008)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring Reporting Procurement, Suspension & Debarment
ACED has filed all past reports. Two staff have been assigned the responsibility of filing the reports in a timely manner. Specifically, they are responsible for checking the Department’s IMS Project Management database monthly, generating a list of all newly funded projects of $30,000 or more, then...
ACED has filed all past reports. Two staff have been assigned the responsibility of filing the reports in a timely manner. Specifically, they are responsible for checking the Department’s IMS Project Management database monthly, generating a list of all newly funded projects of $30,000 or more, then reporting the information into the FSRS reporting system at SAM.gov. Additionally, the responsible staff person receives a notification from the Department’s Contract Coordinator when the contract is executed, to later be shared with HUD. This procedure is outlined in the procedures manual. (p. 37)
View Audit 367739
Finding 1155446 (2024-007)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Reporting Allowable Costs / Cost Principles
ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.
ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.
View Audit 367739
Finding 1155445 (2024-004)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...
B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below.C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.
View Audit 367739
Finding 1155444 (2024-003)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring § 200.332
ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the ti...
ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.
View Audit 367739
Finding 1155443 (2024-002)
Material Weakness 2024
County of Allegheny, Pennsylvania
PA
Allowable Costs / Cost Principles Reporting
ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.
ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.
View Audit 367739
Finding 1155439 (2024-002)
Material Weakness 2024
Ichauway Inc.
GA
Subrecipient Monitoring § 200.332
Management will develop and implement formal procedures for subrecipient monitoring that include retention of single audit and compliance audit reports of subrecipients and regular communications to monitor progress and compliance with program objectives.
Management will develop and implement formal procedures for subrecipient monitoring that include retention of single audit and compliance audit reports of subrecipients and regular communications to monitor progress and compliance with program objectives.
View Audit 367729
Finding 1155437 (2024-001)
Material Weakness 2024
Ichauway Inc.
GA
Procurement, Suspension & Debarment § 200.320
Management will develop and implement a procurement policy for federal awards that aligns with federal requirements including setting thresholds based on aggregate dollar amounts of procurement transactions. This policy will include requirements for the retention of price comparisons or quotes and d...
Management will develop and implement a procurement policy for federal awards that aligns with federal requirements including setting thresholds based on aggregate dollar amounts of procurement transactions. This policy will include requirements for the retention of price comparisons or quotes and decision-making.
View Audit 367729
Finding 1155432 (2024-001)
Material Weakness 2024
Semi
CA
Subrecipient Monitoring Reporting § 200.303
Finding Reference Number: 2024-01 Description of Finding: As required by 2 CFR Part 170, Appendix A,, SEMI did not report information on each subaward or amendment of $30,000 or more in federal funds in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) before t...
Finding Reference Number: 2024-01 Description of Finding: As required by 2 CFR Part 170, Appendix A,, SEMI did not report information on each subaward or amendment of $30,000 or more in federal funds in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) before the last day of the month following the month in which the subaward obligation was made or modified. Corrective Action: 1. Update the formal subaward reporting policy with detailed responsibilities, timelines, and review steps.  SEMI’s SAM.gov account administrator will enter the subawards required to be entered in the federal subaward reporting system before the last day of the month following the month in which the subaward obligation was made or modified. This will occur on or soon after the day the subaward is fully executed. 2. Conduct quarterly internal compliance reviews to monitor reporting timeliness and accuracy. Responsible Official: Kevin Bauer (Chief Financial & Business Operations Officer) Melissa Grupen-Shemansky (VP, Technology Communities) Completion Date: Task was completed as of August 22, 2025 Management Response: SEMI concurs with the finding and has implemented the above corrective actions to ensure full compliance with 2 CFR Part 170, Appendix A requirements. Sincerely, Kevin Bauer
View Audit 367721
Finding 1155430 (2024-001)
Material Weakness 2024
Crossroads Young Men's Christian Association, Inc.
IN
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.320
IN 2025, REVIEWS WERE PUT INTO PLACE TO ANALYZE IF A PROJECT WOULD MEET FEDERAL COMPLIANCE REQUIREMENTS WHEN FUNDING SOURCES ARE BEING DETERMINED. FOR FUTURE PROJECTS, IF FEDERAL FUNDING WILL BE USED ON A PROJECT AFTER CONSTRUCTION BEGINS, WE WILL REASSESS TO DETERMINE IF COMPETITIVE BIDDING IS FEAS...
IN 2025, REVIEWS WERE PUT INTO PLACE TO ANALYZE IF A PROJECT WOULD MEET FEDERAL COMPLIANCE REQUIREMENTS WHEN FUNDING SOURCES ARE BEING DETERMINED. FOR FUTURE PROJECTS, IF FEDERAL FUNDING WILL BE USED ON A PROJECT AFTER CONSTRUCTION BEGINS, WE WILL REASSESS TO DETERMINE IF COMPETITIVE BIDDING IS FEASIBLE.
View Audit 367716 Questioned Costs: $1
Finding 1155429 (2024-001)
Material Weakness 2024
Special Olympics Arizona, Inc.
AZ
Procurement, Suspension & Debarment § 200.318
Item: 2024-001 Assistance Listing Number: 21.027 Programs: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor Pass-Through Grantor Identifying Number: Unknown Award Year: January 1, ...
Item: 2024-001 Assistance Listing Number: 21.027 Programs: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Arizona State Office of the Governor Pass-Through Grantor Identifying Number: Unknown Award Year: January 1, 2022 to December 31, 2024 Criteria: In accordance with 2 CFR § 200.318 - General procurement standards - the entity must use its own documented procurement procedures which reflect applicable. State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in 2 CFR § 200.318. Condition: The Organization’s procurement policy and related procedures do address the provisions of 2 CFR § 200.318; however, the Organization has not retained documentation to support that the policy is being adhered to. Name of Contact Person: Doug Taylor, CFO Phone Number: (602) 230-1116 Anticipated Completion Date: December 31, 2025 Views of Responsible Officials and Corrective Actions: Special Olympics Arizona, Inc. will revise its internal control procedures to ensure that documentation is retained to support adherence to its own procurement policy.
View Audit 367714
Finding 1155428 (2024-005)
Material Weakness 2024
Forth Mobility Fund
OR
Procurement, Suspension & Debarment Material Weakness § 200.318 § 200.326
2024-005 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should follow established written policies and procedures regarding procurement and properly document the process for each procurement made. Explanation of disagreement with audit fin...
2024-005 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should follow established written policies and procedures regarding procurement and properly document the process for each procurement made. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: We agree with the auditor’s comments and have taken steps to strengthen compliance with procurement policies. We have established additional documentation requirements for all procurements, ensuring that each transaction clearly reflects adherence to policy, including vendor selection rationale and approval workflows. Procurement policies are being updated to incorporate explicit internal controls and approval processes. Staff involved in procurement will receive guidance on these updated requirements. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2025
View Audit 367713
Finding 1155427 (2024-004)
Material Weakness 2024
Forth Mobility Fund
OR
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303
2024-004 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findi...
2024-004 Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding first-tier subawards including tracking and proper internal control procedures. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective September 30, 2024, we established written policies and procedures regarding tracking and reporting first-tier subawards under the Federal Funding Accountability and Transparency Act. Moving forward, we will strengthen these procedures by incorporating an additional review step to ensure compliance with federal special reporting requirements. This added oversight will help maintain accuracy, consistency, and accountability in the reporting process. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Cho Heide, Contracts & Compliance Manager Plan completion date for corrective action plan: September 30, 2025
View Audit 367713
Finding 1155426 (2024-003)
Material Weakness 2024
Forth Mobility Fund
OR
Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303
2024-003. Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost-reimbursement related to federal grants which include proper segregation of duties. Explanation of disag...
2024-003. Conservation Research and Development Program – Assistance Listing #81.086 Recommendation: The Organization should establish written policies and procedures regarding invoicing for cost-reimbursement related to federal grants which include proper segregation of duties. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: Effective October 31, 2024, we implemented proper segregation of duties for preparing and submitting cost-reimbursement invoices related to federal grant awards. Under this procedure, the Grants Accountant prepares the invoice, and the Senior Finance Manager reviews and documents approval in writing. This segregation of duties has been incorporated into our written policies and procedures. In the event of any staffing changes or vacancies, responsibilities are reassigned among available finance staff and contracted accountants to ensure that preparation and review functions remain segregated at all times. Name(s) of the contact people responsible for correction action: Gina Avalos-Limardo, Director of Finance & Operations and Rachel Pippin, CMA, Senior Finance Manager Plan completion date for corrective action plan: September 30, 2025
View Audit 367713
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