Corrective Action Plans

Finding 1201299 (2025-007)

Material Weakness 2025

State of Hawaii, Department of Accounting and General Services

HI

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Finding No. 2025-007 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that the State did not submit FFATA reports for most of the active grant agreements open for the program. C...

Finding No. 2025-007 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that the State did not submit FFATA reports for most of the active grant agreements open for the program. Corrective Action Plan DBEDT OPSD will strengthen internal controls over subaward identification and reporting. This will include hiring and training staff to support federal grant administration and management-level review of all subawards to ensure FFATA reporting is complete and timely. Person Responsible Mary Alice Evans, Director of Office of Planning and Sustainable Development Anticipated Date of Completion April 1, 2026

View Audit 395953

Finding 1201298 (2025-006)

Material Weakness 2025

State of Hawaii, Department of Accounting and General Services

HI

Cash Management Subrecipient Monitoring

Finding No. 2025-006 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that for various samples, the time between drawdown and disbursement of federal funds was up to 266 days el...

Finding No. 2025-006 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that for various samples, the time between drawdown and disbursement of federal funds was up to 266 days elapsed. Indicating that cash management controls were not operating to minimize the time between transfer and disbursement. Corrective Action Plan OPSD DBEDT will ensure that program personnel are familiar with all federal requirements, including ensuring that funds are disbursed timely. Person Responsible Mary Alice Evans, Director of Office of Planning and Sustainable Development Anticipated Date of Completion April 1, 2026

View Audit 395953

Finding 1201297 (2025-005)

Material Weakness 2025

State of Hawaii, Department of Accounting and General Services

HI

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No. 2025-005 ALN No. 10.179 Program Title: Micro-Grants Food Security Program Grant Award No.: AM200100XXXG132 21MGFSPHI1003-00 AM22MGFSPHI1007-04 23MGFSPHI1011-00 24MGFSPHI1016-00 Condition An elapsed time of 583 days between the drawdown and disbursement date of funds for the program and t...

Finding No. 2025-005 ALN No. 10.179 Program Title: Micro-Grants Food Security Program Grant Award No.: AM200100XXXG132 21MGFSPHI1003-00 AM22MGFSPHI1007-04 23MGFSPHI1011-00 24MGFSPHI1016-00 Condition An elapsed time of 583 days between the drawdown and disbursement date of funds for the program and that the check date of 01/24/2025 occurred after the grant period expiration of 09/29/2024. Indicating that cash management controls were not operating to minimize time between transfer and disbursement and that the period of performance was unauthorized to be extended past the budget date. Corrective Action Plan Concur. The Hawaii Department of Agriculture and Biosecurity (DAB) will change administrative procedures for drawdown and disbursement of federal funds under the Micro-Grants Food Security Program. DAB will process the grant contracts and payments in batches of about 100 micro-grants per month, and federal drawdown will not occur until about a batch of 100 contracts have been executed. Additional staff hired for grant processing will expedite the payment process to ensure conformity with the 25-day disbursement timeline. Person Responsible Brendan Akamu, Market Development Branch Manager Anticipated Date of Completion Corrective action plan will be implemented in April 2026.

View Audit 395953

Finding 1201296 (2025-102)

Material Weakness 2025

Navajo County

AZ

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Matching (Significant Deficiency in Internal Control and Noncompliance) Assistance Listings number and program name: COVID-19 93.354 Public Health Emergency Recommendation: The County should establish procedures to track matching requirements in the general ledger, ensure all in-kind contributions a...

Matching (Significant Deficiency in Internal Control and Noncompliance) Assistance Listings number and program name: COVID-19 93.354 Public Health Emergency Recommendation: The County should establish procedures to track matching requirements in the general ledger, ensure all in-kind contributions are supported by proper documentation (e.g., timesheets), and review match compliance before use of federal funds. Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2026 County Discussion: Concur: In coordination with the Arizona Department of Health Services (ADHS), the County will implement procedures to ensure matching activity is properly tracked within the general ledger. The County will also ensure that all in-kind contributions are supported by appropriate documentation, such as timesheets or other relevant supporting records, in accordance with federal grant requirements. Additionally, the County will implement a review process to verify that matching requirements are properly documented and met prior to the drawdown or use of federal funds. These measures are intended to strengthen internal controls and ensure compliance with federal grant matching requirements.

View Audit 395952

Finding 1201295 (2025-101)

Material Weakness 2025

Navajo County

AZ

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

Earmarking (Material Weakness in Internal Control and Noncompliance) Cluster name: WIOA Cluster Assistance Listings number and program name: 17.258 WIOA Adult Program 17.259 WIOA Youth Program 17.278 WIOA Dislocated Worker Formula Grants Recommendation: The County should strengthen WIOA Youth Activi...

Earmarking (Material Weakness in Internal Control and Noncompliance) Cluster name: WIOA Cluster Assistance Listings number and program name: 17.258 WIOA Adult Program 17.259 WIOA Youth Program 17.278 WIOA Dislocated Worker Formula Grants Recommendation: The County should strengthen WIOA Youth Activities program policies and procedures to ensure no less than the required 20 percent of its monies is spent to provide in-school and out-of-school youth with paid and unpaid work experience, retain qualified in-school and out-of-school youth, and consistently monitor the County's and subrecipients spending throughout the award period. Contact Person(s): Adam Garrard, WIOA Executive Director Anticipated completion date: June 30, 2026 County Discussion: Concur: The County will take corrective actions to strengthen WIOA Youth program policies, procedures, and oversight to ensure compliance with the 20 percent work experience requirement. This includes ongoing monitoring and oversight of sub-recipient expenditures, addressing barriers to work experience opportunities, and increasing engagement and enrollment of both in-school and out-of-school youth. These activities will include the following: 1) include local school counselors and administrators to support recruitment of in-school youth; 2) engage community partners with access to out-of-school youth; and 3) support outreach, enrollment, and retention strategies to attract eligible youth participants.

View Audit 395952

Finding 1201292 (2025-001)

Material Weakness 2025

Hastings College

NE

CORRECTIVE ACTION The Registrar and the Assistant Director of Financial Aid will be included in the receipt of the graduation file. The graduation file will be uploaded in the National Student Clearinghouse (NSC) and the Registrar will alert the Financial Aid office when submitted. The Registrar wil...

CORRECTIVE ACTION The Registrar and the Assistant Director of Financial Aid will be included in the receipt of the graduation file. The graduation file will be uploaded in the National Student Clearinghouse (NSC) and the Registrar will alert the Financial Aid office when submitted. The Registrar will confirm in NSC the file was uploaded with no errors for campus level and program level reporting. The Office of Financial Aid will add to its current procedure to request additional reports from NSLDS (campus level and program level), 3 weeks after the file has been uploaded to NSC; to show graduates and withdrawal information reported at the program and campus levels. The Dean of Enrollment and Financial Aid will also set a calendar alert for comparing the degree verify file against the NSLDS reports for discrepancies. Should discrepancies arise, the Assistant Director of Financial Aid and the Registrar will work together to address and correct the issues before 60 days post-graduation. Anticipated Date of Completion: In place for the 2025-2026 academic year.

View Audit 395944

Finding 1201290 (2025-003)

Material Weakness 2025

Danville Area Community College

IL

Student Financial Assistance Cluster – 84.063 and 84.268 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disag...

Student Financial Assistance Cluster – 84.063 and 84.268 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The College utilizes a third-party, National Student Clearinghouse (NSC) to report to the National Student Loan Data System (NSLDS). Clarification was obtained from NSC regarding the process between NSC and NSLDS to prevent future occurrences. The NSC report will be submitted at the earliest possible date to provide additional time to review and verify that accurate data was transferred from NSC to NSLDS. Name of the contact person responsible for corrective action: Jonathan Jett, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2026

View Audit 395941

Finding 1201288 (2025-002)

Material Weakness 2025

Danville Area Community College

IL

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the College implement procedures to review accuracy of information used to calculate R2T4s. Explanation of disagreement with audit finding: There is no disagreement with t...

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the College implement procedures to review accuracy of information used to calculate R2T4s. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: Financial aid staff have added to our Return to Title IV procedures that we complete the calculation in Colleague and the U.S. Department of Education Common Origination & Disbursement to make sure all amounts are correct. The Financial Aid Manager completes the calculation, and the Director then reviews and sends any questions/concerns back to the Financial Aid Manager. The Director will approve once any concerns are addressed. Name of the contact person responsible for corrective action: Jonathan Jett, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2026

View Audit 395941

Finding 1201284 (2025-001)

Material Weakness 2025

Danville Area Community College

IL

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the college update procedures around disbursements of credit balances and implement controls to ensure credit balances are being returned timely. Explanation of disagreeme...

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the college update procedures around disbursements of credit balances and implement controls to ensure credit balances are being returned timely. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: Prior to FY23, students signed a form acknowledging and authorizing the College to have credit balances held on their account in the event there would be classes added and to purchase books. During FY2023, this procedure was discontinued for an unrelated reason and an unintended consequence was not meeting the 14-day requirement. A new procedure was developed and implemented in January, 2025. The 10 credit balance refunds from the population of 60 were from the period of July 1, 2024, through December 31, 2025. The prior year audit was released on November 15, 2025, at which point all credit balances had already been refunded under the prior procedures. There wasn’t an opportunity to correct the situation until the spring semester in 2025. Name of the contact person responsible for corrective action: Jonathan Jett, Director of Financial Aid Planned completion date for corrective action plan: Completed

View Audit 395941

Finding 1201280 (2025-001)

Material Weakness 2025

Community Service Society of New York

NY

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are m...

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.

View Audit 395939

Finding 1201277 (2025-001)

Material Weakness 2025

Columbia University

NY

The University agrees with this finding and acknowledges that the monitoring process to ensure all required FFATA reporting is completed in a timely manner can be strengthened. While responsible staff continued to track agreements subject to reporting, changes in staffing overseeing this work result...

The University agrees with this finding and acknowledges that the monitoring process to ensure all required FFATA reporting is completed in a timely manner can be strengthened. While responsible staff continued to track agreements subject to reporting, changes in staffing overseeing this work resulted in a lapse in monitoring the completion of required filings in FY2025. The identified filings have now been completed. In response, the University has retrained supervisors and staff to reinforce reporting requirements, processes, and the importance of timely compliance. Additionally, the University is developing an automated solution to facilitate this reporting monthly, which will improve oversight and timeliness. The automated solution is planned to be in place prior to June 30, 2026. Responsible person contact name: William Berger, AVP Sponsored Projects Administration (SPA), wb2174@cumc.columbia.edu, or (212)-305-9571.

View Audit 395936

Finding 1201270 (2025-001)

Material Weakness 2025

City of Oxnard Housing Authority

CA

OHA agrees with the finding. In October 2024, management implemented changes to the inspection scheduling process to ensure that no annual inspections are conducted on Thursdays preceding an alternating Friday off, as well as on working Fridays. The inspections referenced in the findings were conduc...

OHA agrees with the finding. In October 2024, management implemented changes to the inspection scheduling process to ensure that no annual inspections are conducted on Thursdays preceding an alternating Friday off, as well as on working Fridays. The inspections referenced in the findings were conducted by OHA’s independent inspector. The deficiencies occurred due to an oversight. Although the independent provided the inspection results (Pass/Fail) to the OHA inspector, the OHA inspector did not review the detailed failed items. Since the finding, management implemented a process requiring the OHA inspector to be on standby during our alternating Fridays off in the event that any 24-hour deficiencies are identified, allowing next-day re-inspection. The independent inspector is now required to inform the OHA inspector of any life-threatening deficiencies. Additionally, the independent inspectors’ schedule was adjusted around the same time, and inspections are now conducted on OHA’s working Fridays, which supports more effective and timely communication.

View Audit 395934

Finding 1201267 (2025-003)

Material Weakness 2025

Town of Foxborough, Massachusetts

MA

Assistance to Firefighters Grant Assistance Listing Number 97.044 Recommendation: We recommend that the Town establish and implement written procedures requiring the preparation, review, and retention of all federal grant reimbursement requests. Explanation of disagreement with audit finding: Mana...

Assistance to Firefighters Grant Assistance Listing Number 97.044 Recommendation: We recommend that the Town establish and implement written procedures requiring the preparation, review, and retention of all federal grant reimbursement requests. Explanation of disagreement with audit finding: Management agrees with the finding. Action taken in response to finding: The Town agrees with this recommendation and has updated its grant policies and procedures accordingly. Written procedures are now in place requiring the preparation, review, and retention of all federal grant reimbursement requests. Going forward, the Finance Department will review all requests, and approval from the Town Manager will be required prior to submission. This is not expected to be an issue going forward. Name(s) of the contact person(s) responsible for corrective action: Marie Almodovar, Finance Director Planned completion date for corrective action plan: Fiscal Year 2026.

View Audit 395927

Finding 1201266 (2025-002)

Material Weakness 2025

Town of Foxborough, Massachusetts

MA

Assistance to Firefighters Grant – Assistance Listing Number 97.044 Recommendation: We recommend that the Town establish and implement formal procedures to ensure that complete and accurate property records are maintained for all equipment purchased with federal funds, including periodic physical in...

Assistance to Firefighters Grant – Assistance Listing Number 97.044 Recommendation: We recommend that the Town establish and implement formal procedures to ensure that complete and accurate property records are maintained for all equipment purchased with federal funds, including periodic physical inventories, to ensure ongoing compliance with federal requirements. Explanation of disagreement with audit finding: Management agrees with the finding. Action taken in response to finding: The Town agrees with this recommendation and has made this change in the current fiscal year. We have updated our procedures to ensure that complete and accurate property records are maintained for all equipment purchased with federal funds, including conducting periodic physical inventories. The updated inventory log was reviewed by the auditors and is expected to address this issue going forward. Name(s) of the contact person(s) responsible for corrective action: Marie Almodovar, Finance Director Planned completion date for corrective action plan: Fiscal Year 2026.

View Audit 395927

Finding 1201264 (2025-005)

Material Weakness 2025

Lindenwood University

MO

Corrective Action Plan 2025-005: Management concurs with the finding. The University is revising its procedures to ensure all post-withdrawal disbursement offers are properly issued and documented and will implement additional controls and staff training to ensure future compliance with federal R2T4...

Corrective Action Plan 2025-005: Management concurs with the finding. The University is revising its procedures to ensure all post-withdrawal disbursement offers are properly issued and documented and will implement additional controls and staff training to ensure future compliance with federal R2T4 requirements. Completion Date: February 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services

View Audit 395921

Finding 1201260 (2025-004)

Material Weakness 2025

Lindenwood University

MO

Corrective Action Plan 2025-004: Management concurs with the finding. The University is revising its procedures to ensure timely processing of all required R2T4 returns and is implementing additional internal controls and monitoring steps to ensure compliance with the 45-day return requirement. Comp...

Corrective Action Plan 2025-004: Management concurs with the finding. The University is revising its procedures to ensure timely processing of all required R2T4 returns and is implementing additional internal controls and monitoring steps to ensure compliance with the 45-day return requirement. Completion Date: February 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services

View Audit 395921

Finding 1201256 (2025-003)

Material Weakness 2025

Lindenwood University

MO

Corrective Action Plan 2025-003: Management concurs with the finding. The University is updating its written R2T4 procedures to ensure the appropriate scheduled end date is consistently used for students enrolled in modular programs. System enhancements and new workflow controls will be implemented ...

Corrective Action Plan 2025-003: Management concurs with the finding. The University is updating its written R2T4 procedures to ensure the appropriate scheduled end date is consistently used for students enrolled in modular programs. System enhancements and new workflow controls will be implemented to require documentation of all modules a student was scheduled to attend. The University will work to recalculate returns for students who withdrew from modules as recommended. Anticipated Completion Date: March 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services

View Audit 395921

Finding 1201252 (2025-002)

Material Weakness 2025

Lindenwood University

MO

Corrective Action Plan 2025-002: Management concurs with the finding. The University has implemented controls to ensure that academic grade level progression and COA/OFA adjustments trigger a mandatory review of eligibility through the use of new reports and workflows. Completion Date: February 2026...

Corrective Action Plan 2025-002: Management concurs with the finding. The University has implemented controls to ensure that academic grade level progression and COA/OFA adjustments trigger a mandatory review of eligibility through the use of new reports and workflows. Completion Date: February 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services

View Audit 395921

Finding 1201251 (2025-001)

Material Weakness 2025

Lindenwood University

MO

Corrective Action Plan 2025-001: Management has made the appropriate updates and communicated the URLs for its contract and cost information to the Department of Education in July 2025 for its contract with BankMobile. Management will monitor the Department of Education’s cash management contract li...

Corrective Action Plan 2025-001: Management has made the appropriate updates and communicated the URLs for its contract and cost information to the Department of Education in July 2025 for its contract with BankMobile. Management will monitor the Department of Education’s cash management contract listing and will ensure that the contract is listed once the Department of Education updates its cash management contracts database as the most recent update to the cash management contracts database published by the Department of Education listed an update date of mid-January 2024. Completion Date: July 2025 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services

View Audit 395921

Finding 1201246 (2025-003)

Material Weakness 2025

Washington Community School District

IA

With the change in Food Service Directors in FY26, there will be more communication and oversight of the bid process and awarded vendors to ensure proper ordering of food service supplies and food items.

View Audit 395918

Finding 1201243 (2025-002)

Material Weakness 2025

Washington Community School District

IA

A thorough review of all processes and procedures for handling of cash, investments, receipts, capital assets and computer systems will be done to come up with a better solution to segregate duties so not one person is responsible in any of the areas. A meeting with staff was held and duties re-assi...

A thorough review of all processes and procedures for handling of cash, investments, receipts, capital assets and computer systems will be done to come up with a better solution to segregate duties so not one person is responsible in any of the areas. A meeting with staff was held and duties re-assigned and noted to help improve internal controls and segregation of duties.

View Audit 395918

Finding 1201240 (2025-001)

Material Weakness 2025

Economic Development and Industrial Corporation of Boston

MA

2025-001 Reporting 17.289, Community Project Funding/ Congressionally Directed Spending Responsible Official Devon Wedge, Assistant Controller Plan Detail Management acknowledges that the untimely FFATA reporting resulted from lack of familiarity with reporting requirements for its staff. To address...

2025-001 Reporting 17.289, Community Project Funding/ Congressionally Directed Spending Responsible Official Devon Wedge, Assistant Controller Plan Detail Management acknowledges that the untimely FFATA reporting resulted from lack of familiarity with reporting requirements for its staff. To address this issue and strengthen internal controls, management will implement additional training for its staff, enhance its written procedures and develop a tracking mechanism to establish a tracking log or calendar system to monitor subaward issuance dates and corresponding reporting deadlines. Anticipated Completion Date: April 30, 2026

View Audit 395914

Finding 1201239 (2025-001)

Material Weakness 2025

La Posada of Los Angeles, Inc.

CA

FINDING NUMBER 2025-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on t...

FINDING NUMBER 2025-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Response indicator: Agree. Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: September 9, 2025

View Audit 395906

Finding 1201237 (2025-001)

Material Weakness 2025

Northern Arizona Intergovernmental Public Transportation Authority

AZ

Finding Number: 2025‐001 Program Name/Assistance Listing Title: Federal Transit Cluster Assistance Listing Numbers: 20.507, 20.526 Contact Person: Megan Coons, Finance Director Anticipated Completion Date: March 31, 2026 Planned Corrective Action: The Authority has implemented a dual‐review process ...

Finding Number: 2025‐001 Program Name/Assistance Listing Title: Federal Transit Cluster Assistance Listing Numbers: 20.507, 20.526 Contact Person: Megan Coons, Finance Director Anticipated Completion Date: March 31, 2026 Planned Corrective Action: The Authority has implemented a dual‐review process requiring preparation of reimbursement requests by staff and independent review and approval by a second authorized individual in a higher level management role. Reconciliations of reimbursement requests are to be completely monthly and will include detailed expenditure reports and grant agreement references to ensure requests match appropriately to Federal expenditures. Additionally, The Authority will implement mandatory training for all staff involved in grant management on Federal compliance requirements, documentation standards, and internal control procedures.

View Audit 395898

Finding 1201235 (2025-008)

Material Weakness 2025

City of Boston

MA

Homeland Security Grant Program (HSGP) – Assistance Listing No. 97.067 Recommendation: We recommend the Mayor’s Office of Emergency Management review and enhance internal controls and procedures to ensure that required information is included in its subawards. Action taken in response to finding: Th...

Homeland Security Grant Program (HSGP) – Assistance Listing No. 97.067 Recommendation: We recommend the Mayor’s Office of Emergency Management review and enhance internal controls and procedures to ensure that required information is included in its subawards. Action taken in response to finding: The Mayor’s Office of Emergency Preparedness acknowledges the finding and has implemented enhanced internal controls to ensure all required federal award information is included in subaward documentation in accordance with 2 CFR 200.332. Specifically, we are implementing a standardized pre-execution subaward checklist to verify that all required elements such as the Federal Award Identification Number (FAIN) and Federal Award Date are included prior to issuance. Additionally, we are reinforcing internal review procedures to ensure compliance and consistency across all subawards moving forward. Name(s) of the contact person(s) responsible for corrective action: Malik Canty, Director of Administration & Finance Alicia Woodberry, Project Director (UASI) Planned completion date for corrective action plan: March 31, 2026

View Audit 395895

Corrective Action Plans

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