FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,799
In database
Filtered Results
58,544
Matching current filters
Showing Page
401 of 2342
25 per page

Filters

Clear
Finding 1229813 (2024-003)
Material Weakness 2024
Coquille Watershed Association
OR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Recommendation: We recommend that the Organization establish and implement formal payroll rate documentation and approval controls. At a minimum, management should maintain documentation to support all initial salary/wage rates and subsequent rate changes; require documented approval by an appropria...
Recommendation: We recommend that the Organization establish and implement formal payroll rate documentation and approval controls. At a minimum, management should maintain documentation to support all initial salary/wage rates and subsequent rate changes; require documented approval by an appropriate supervisor, executive, or governing body designee before pay rate changes are entered into the payroll system; restrict access to the master rate spreadsheet and maintain version history or change logs, and require independent review of all pay rate changes before payroll is processed. Corrective action planned: At the end of 2025, the Organization began providing letters from the director to staff when any pay rate changes occurred. The board will provide such a letter to the director when the director’s rate changes. The Organization already had and continues to provide offer letters upon hiring staff that includes the initial rate. Payroll is now run by the Operations Manager and sent for approval by the Executive Director. Pay rate is reviewed as part of the submission process. Persons responsible for corrective action: Justin Queen, Executive Director Date by which the corrective action will be completed: Complete
View Audit 411097
Finding 1229781 (2024-003)
Material Weakness 2024
Public Law Center
CA
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430
PLC transitioned to a new HRIS software in mid-2024, which disrupted our usual process for documenting approval of employee salary/pay rates. PLC’s HR department has incorporated a new procedure for documenting personnel actions that is compatible with our HRIS software.
PLC transitioned to a new HRIS software in mid-2024, which disrupted our usual process for documenting approval of employee salary/pay rates. PLC’s HR department has incorporated a new procedure for documenting personnel actions that is compatible with our HRIS software.
View Audit 411086
Finding 1229774 (2024-001)
Material Weakness 2024
Iglesia De Dios Pentecostal, M.i.
PR
Reporting Internal Control / Segregation of Duties § 200.512
Corrective Action: Iglesia de Dios Pentecostal, M.I. has implemented procedures to strengthen its audit planning and federal compliance process to ensure that future program-specific audit reporting packages are submitted within the deadlines established by 2 CFR §200.512(a).S pecifica lly, manageme...
Corrective Action: Iglesia de Dios Pentecostal, M.I. has implemented procedures to strengthen its audit planning and federal compliance process to ensure that future program-specific audit reporting packages are submitted within the deadlines established by 2 CFR §200.512(a).S pecifica lly, management will: 1. Establish an annual compliance calendar identifying all federal reporting deadlines, including the due date for submission of the program-specific audit reporting package to the Federal Audit Clearinghouse (FAC). 2. Begin the auditor procurement or engagement renewal process sufficiently in advance of the fiscal year-end to allow adequate time for audit planning, fieldwork, report issuance, and timely submission of the reporting package. 3. Assign responsibility to a designated management official to monitor compliance with the audit timeline, communicate periodically with the independent auditor regarding the status of the engagement, and ensure that all required documentation is submitted on time. 4. Review the compliance calendar periodically throughout the year and document management's monitoring activities to ensure all critical milestones are met. Management believes these measures will significantly reduce the risk of future delays and will promote continued compliance with federal audit reporting requirements
View Audit 411063
Finding 1229768 (2024-001)
Material Weakness 2024
Bear Paw Cooperative
MT
Reporting § 200.512
Bear Paw Cooperative federal ID 81-0445802 <PO <Box 1449 - 421 Ohio Street - Chinook, Montana 59523 - 406/357-2269 - 'Fax: 406/357-2517 August 19, 2026 RE: Response to FY2024 Audit Finding View of Responsible Officials: The Cooperative acknowledges the audit finding related to the late completion an...
Bear Paw Cooperative federal ID 81-0445802 <PO <Box 1449 - 421 Ohio Street - Chinook, Montana 59523 - 406/357-2269 - 'Fax: 406/357-2517 August 19, 2026 RE: Response to FY2024 Audit Finding View of Responsible Officials: The Cooperative acknowledges the audit finding related to the late completion and submission of its audit and recognizes the importance of maintaining compliance with all applicable audit requirements and deadlines. The delays that resulted in the finding were initially attributable, in significant part, to the lack of available staffing and resulting delays within the Cooperative's previous auditing firm that delayed the completion of the FY2022 audit and subsequent audits thereafter. Despite efforts to obtain the required audit work in a timely manner, the circumstances resulted in the audit falling outside of the required timefran1e. The Cooperative has taken corrective action to address the underlying issue and has worked diligently with a new auditing firm to bring the Cooperative's audits current and back into compliance. Through this effort, the Cooperative successfully completed its FY2023 audit in April 2026 and is now completing the FY2024 audit. The Cooperative has maintained ongoing communication and coordination with the new auditing firm throughout this process to ensure that outstanding audit requirements are addressed and that future audits are completed within the required statutory and regulatory timeframes. The Cooperative appreciates the opportunity to address this finding and remains committed to full compliance and continuous improvement in its financial oversight and reporting practices. Sara G. Tempel, Director Bear Paw Cooperative PO BOX 144 August 19th, 2026 RE: 2024-002 Cash Overdraft View of Responsible Officials: This letter is in response to the finding regarding overdrawn cash accounts. We are implementing corrective actions to ensure compliance moving forward. Bear Paw Cooperative agrees with the audit finding and recommendation. The negative cash balance in the Miscellaneous Programs Fund (315) was primarily the result of timing differences between expenditures incurred during fiscal year 2024 and the receipt of IDEA grant reimbursements. The Cooperative had incurred allowable grant expenditures but had not yet received all related grant disbursements as of June 30, 2024. The negative cash balance in the lnterlocal Agreement Fund (382) resulted from expenditures exceeding the fund's available revenues and other financing sources during the fiscal year. Bear Paw Cooperative recognizes the importance of maintaining adequate cash balances within each fund and complying with GASB requirements and applicable Montana statutes. Going forward, the Cooperative will strengthen its monitoring of fund cash balances, particularly as year-end approaches. Bear Paw Cooperative will also work to ensure that expenditures are not incurred in excess of available resources for funds subject to applicable expenditure limitations. These procedures are intended to improve cash-flow monitoring, ensure appropriate financial reporting, and prevent negative fund cash balances in future fiscal years Sincerely, Amanda Miller District Clerk Bear Paw Cooperative/Chinook Public Schools PO BOX 14-4 X: 406-357-2517 August 19th 2026 RE: Miscellaneous Fund Tracking and Accounting View of Responsible Officials: Bear Paw Cooperative agrees with the finding and recommendation. Bear Paw Cooperative has implemented procedures to improve the monitoring of cash and program balances. The Cooperative will perform monthly reconciliations of the grant/project balances to the County Treasurer's cash balance and will review cash balances by fund and project reporter code (PRC) throughout the year. These reconciliations will assist management in identifying potential cash shortfalls and discrepancies in program balances before year-end. We believe these procedures will provide better oversight of individual program cash balances, improve the accuracy of financial reporting, and reduce the likelihood of negative cash balances at year-end. Sincerely, Amanda Miller District Clerk Bear Paw Cooperative/Chinook Public Schools BEAR PAW COOPERATIVE PO BOX 1449 . CHINOOK, MT 59523 . 406-357-2269 . FAX: 406-357-2517 August 31st 2026 RE: Auditee Response – 2024-004 Proper Uses of Revenue and Funds Bear Paw Cooperative agrees with the audit finding and recognizes the importance of ensuring that revenues and expenditures are recorded in the appropriate fund and that each fund is used only for its designated purpose. The $13,502 identified in the audit resulted from revenue being coded to the Retirement Fund rather than the Interlocal Agreement Fund. This resulted in the Retirement Fund cash and revenue being overstated and the Interlocal Agreement Fund cash and revenue being understated. Management acknowledges that the error was a result of incorrect fund coding when the revenue was recorded. To prevent similar errors in the future, the Cooperative will implement the following procedures: • Revenue receipts will be reviewed at the time of entry to verify that the revenue is being recorded in the appropriate fund and account. • Supporting documentation will be reviewed to determine the designated purpose of each revenue source before the transaction is posted. • Fund coding will be reviewed periodically to identify and correct any transactions that may have been recorded in an incorrect fund. Bear Paw Cooperative will continue to monitor fund activity and ensure that revenues and resources are maintained separately and used for their intended purposes in accordance with applicable GASB requirements and the School Accounting Manual. Sincerely, Amanda Miller District Clerk Bear Paw Cooperative/Chinook Public Schools
View Audit 411004
Finding 1229743 (2024-003)
Material Weakness 2024
Anacostia Business Improvement District Corporation
DC
Reporting § 200.501
Finding Reference: 2024-003 Views of Responsible Officials and Planned Corrective Actions Management acknowledges that the Single Audit reporting package (including the Data Collection Form) was not submitted to the Federal Audit Clearinghouse within the timeframe required by 2 CFR 200.501, due to d...
Finding Reference: 2024-003 Views of Responsible Officials and Planned Corrective Actions Management acknowledges that the Single Audit reporting package (including the Data Collection Form) was not submitted to the Federal Audit Clearinghouse within the timeframe required by 2 CFR 200.501, due to delays in completing account reconciliations and finalizing the Schedule of Expenditures of Federal Awards. Management concurs with the finding and is implementing the following corrective actions: 1. Adopting a formal year-end closing and audit timeline that works backward from the required Single Audit submission deadline (the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period), with interim deadlines for reconciliations, SEFA preparation, and audit fieldwork. 2. Engaging with the independent auditor earlier in the process to confirm fieldwork and reporting timelines and to identify potential delays before they affect the filing deadline. 3. Assigning management responsibility for monitoring progress against the closing timeline and escalating any anticipated delays to the Board in advance of the due date. Management is committed to submitting future Single Audit reporting packages within the required timeframe. Name of the contact person responsible for corrective action: Kristina Noell, Executive Director, (202) 897-5060 Planned completion date for corrective action plan: August 5, 2026. Auditor’s Note: The stated completion date for the corrective action plan is based on the ABID's representation. The implementation of these corrective actions has not been audited by the auditors and will be subject to review during the next audit period.
View Audit 410964
Finding 1229742 (2024-002)
Material Weakness 2024
Anacostia Business Improvement District Corporation
DC
Reporting Procurement, Suspension & Debarment Significant Deficiency
Finding Reference: 2024-002 Views of Responsible Officials and Planned Corrective Actions Management acknowledges that the initial Schedule of Expenditures of Federal Awards (SEFA) provided at the start of the audit did not reflect final reconciled grant expenditures and required revision during the...
Finding Reference: 2024-002 Views of Responsible Officials and Planned Corrective Actions Management acknowledges that the initial Schedule of Expenditures of Federal Awards (SEFA) provided at the start of the audit did not reflect final reconciled grant expenditures and required revision during the audit. Management concurs with the finding and is implementing the following corrective actions: 1. Establishing a formal grants reconciliation process performed on a recurring basis throughout the year (rather than only at year-end), reconciling federal expenditures recorded in the general ledger to underlying grant agreements, drawdown requests, and supporting documentation. 2. Designating a staff member to maintain a running schedule of federal award expenditures by federal assistance listing number and grant award, updated each reporting period. 3. Requiring that the SEFA be prepared directly from this reconciled schedule and reviewed by management for accuracy and completeness before it is provided to the auditors. Name of the contact person responsible for corrective action: Kristina Noell, Executive Director, (202) 897-5060 Planned completion date for corrective action plan: August 5, 2026.
View Audit 410964
Finding 1229724 (2024-001)
Material Weakness 2024
National Association on Drug Abuse Problems (new York State) INC
NY
Procurement, Suspension & Debarment Subrecipient Monitoring
2024-001 Corrective Action Plan NADAP’s Vendor Screening Policy has been updated with additional information regarding screening procedure, assigning specific ownership and documentation practices to each step of the procedure to ensure compliance. The updated policy is included below and will be in...
2024-001 Corrective Action Plan NADAP’s Vendor Screening Policy has been updated with additional information regarding screening procedure, assigning specific ownership and documentation practices to each step of the procedure to ensure compliance. The updated policy is included below and will be incorporated into the Corporate Compliance Manual. Gary Stankowski, Chief Operating Officer and Corporate Compliance Officer, is responsible for oversight of this corrective action. Vendor Screening Policy Purpose of Policy The purpose of this policy is to establish safeguards to prevent NADAP from contracting with individuals or entities that have been excluded from receiving Medicaid or federal funds. Definitions SAM Exclusion List means the Exclusions List available in the U.S. General Services Administration System for Award Management system. LEIE means the U.S. Department of Health and Human Services Office of Inspector General List of Excluded Individuals/Entities. OFAC SDN means the US Department of Treasury’s Office of Foreign Assets Control Specially Designated National & Blocked Persons List. OMIG Exclusion List means the List of Restricted, Terminated or Excluded Individuals or Entities maintained by the New York State Office of Medicaid Inspector General. Statement of Policy NADAP is prohibited from entering into a contract unless the contractor has been subject to screening in accordance with this policy. Exclusion Screening Prior to Contract Execution The employee responsible for negotiating the contract will forward the contractor’s name, address, social security or tax identification number and other appropriate information to the Corporate Compliance Officer (CCO), copying the Executive Assistant to Administration (EA). If the contractor is an entity rather than an individual, the employee will provide the same information for any individuals or entities that own an interest of 10% or more in the contractor. The CCO will promptly screen all potential contractors (and any individuals who own 10% or more of a corporate contractor) against the SAM Exclusion List, LEIE, OFAC SDN, and the OMIG Exclusion List. The exclusions databases are available to search online at the following addresses: SAM Exclusion List - https://sam.gov/EIE - https://exclusions.oig.hhs.gov/OFAC SDN - https://sanctionssearch.ofac.treas.gov/OMIG Exclusion List - https://apps.omig.ny.gov/exclusions/ex_search.aspx The EA will complete the screening and notify the employee responsible for negotiating the contract and the CCO in writing that the screenings were completed. NADAP may choose to retain a vendor to perform this screening on behalf of the Compliance Officer. New vendor screenings will be reported in the appropriate Corporate Compliance Monthly Activity Report. NADAP is prohibited from contracting with any individual or entity that is included on the SAM Exclusions List, LEIE, OFAC SDN, or OMIG Exclusion List at the time the contract is being executed. Ongoing Screening The CCO and EA will screen all existing vendors on a quarterly basis. The EA will export a list of current vendors from NADAP’s accounting system to forward to the Director of Data Services, who will screen the exported list against the SAM Exclusion List, LEIE, OFAC SDN, and OMIG Exclusion list. Results of the screenings will be included in the appropriate Corporate Compliance Monthly Activity Report. If this screening reveals that a contractor is included on the SAM Exclusion List, LEIE, OFAC SDN, or OMIG Exclusion List, NADAP will immediately terminate the contractor’s contract. Upon receipt of notification from the U.S. Department of Health and Human Services Office of Inspector General (the “OIG”) that a contractor has been excluded from a federal health care program, NADAP will terminate the contractor’s contract as soon as is practicable. If any employee notifies the CCO that a contractor is subject to such an exclusion, the CCO, will investigate the matter. Subcontractors A contractor may enter into a subcontract only with the prior approval of the NADAP employee responsible for overseeing the contract. No subcontract will be approved unless (i) the CCO screens the subcontractor against the SAM Exclusions, LEIE, OFAC SDN, and OMIG Exclusion List and determines that the subcontractor is not an excluded person or (ii) obtains a representation in writing from the contractor that it has conducted such screening of the subcontractor and determined that the subcontractor is not an excluded person.
View Audit 410920
Finding 1229712 (2024-028)
Material Weakness 2024
Republic of the Marshall Islands
MH
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303
Condition 1: ELC Program Leads complete and submit Work Plan Progress Reports through the ELC CAMP as required by the grant. To monitor compliance, ELC will notify the Ministry of Finance of submitted reports and provide MOF with view-only access to relevant files and supporting documentation as nee...
Condition 1: ELC Program Leads complete and submit Work Plan Progress Reports through the ELC CAMP as required by the grant. To monitor compliance, ELC will notify the Ministry of Finance of submitted reports and provide MOF with view-only access to relevant files and supporting documentation as needed. Condition 2: The ELC Program Leads completes the required financial reports in ELC CAMP using information provided by the MOF Fiscal Officer and submits the reports through ELC CAMP and GrantSolutions. ELC will notify MOF of each submission to support compliance monitoring. To strengthen the process, MOF and MOHHS will establish a formal reporting process. MOHHS will maintain a tracking tool with required reports, reporting periods, due dates, and submission status, and share it with MOF. MOF will have access to ELC CAMP and the MOHHS GrantSolutions account to retrieve reports as needed.
View Audit 410889
Finding 1229711 (2024-027)
Material Weakness 2024
Republic of the Marshall Islands
MH
Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.317
Condition 1: The Ministry disagrees with this finding. The revised procurement threshold of $25,000 to $50,000 became effective upon adoption of the Procurement Code of 2023 on October 1, 2023, as provided under Section 119(c) Small Purchases. A Regulation is not necessary to support this change. Al...
Condition 1: The Ministry disagrees with this finding. The revised procurement threshold of $25,000 to $50,000 became effective upon adoption of the Procurement Code of 2023 on October 1, 2023, as provided under Section 119(c) Small Purchases. A Regulation is not necessary to support this change. All other provisions of the Procurement Code remain in force and continue to govern procurement activities. Furthermore, an amended Procurement Code was endorsed by Cabinet in March 2026 and will be introduced to Parliament during the August session. Upon its adoption, the corresponding Regulation will be formally issued. Condition 2, #1: Except for items #1, #5, #6, #7, #8 & #9, the Ministry of Finance agrees with the finding and will ensure that vendor selection and the justification for the selected vendor are clearly documented in BRVs and TMV to demonstrate compliance with procurement requirements. Condition 2, #2: The Ministry agrees with the finding. Competitive bidding should be undertaken when a multi-year contract expires. Condition 3: At the start of a new fiscal year, the MOF Compliance team will perform an annual screening of all Funder/Client (Supplier) in Bisan against the SAM.gov list of debarred/suspended entities.
View Audit 410889
Finding 1229710 (2024-026)
Material Weakness 2024
Republic of the Marshall Islands
MH
Period of Performance Subrecipient Monitoring § 200.303
The Ministry disagrees with the findings. The Bisan system includes functionality to control expenditures within a specified funding period, typically the Budget Period or Period of Performance. These are the Start Date, End Date (last day for obligations) and Closing Date (last day to liquidate enc...
The Ministry disagrees with the findings. The Bisan system includes functionality to control expenditures within a specified funding period, typically the Budget Period or Period of Performance. These are the Start Date, End Date (last day for obligations) and Closing Date (last day to liquidate encumbrances) in each SPG code setup. The Ministry utilizes this feature to help ensure compliance with funding requirements.
View Audit 410889
Finding 1229709 (2024-025)
Material Weakness 2024
Republic of the Marshall Islands
MH
Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313
Conditions 1-5 Repeat Finding, same response for Finding Nos. 2024-007, 2024-012, and 2024-019
Conditions 1-5 Repeat Finding, same response for Finding Nos. 2024-007, 2024-012, and 2024-019
View Audit 410889
Finding 1229708 (2024-024)
Material Weakness 2024
Republic of the Marshall Islands
MH
Cash Management Internal Control / Segregation of Duties § 200.303
The fiscal officers of the MOF Budget Division have strengthened their review of expenditures prior to disbursements and started to conduct weekly evaluation and monitoring of draw downs.
The fiscal officers of the MOF Budget Division have strengthened their review of expenditures prior to disbursements and started to conduct weekly evaluation and monitoring of draw downs.
View Audit 410889
Finding 1229707 (2024-023)
Material Weakness 2024
Republic of the Marshall Islands
MH
Allowable Costs / Cost Principles § 200.303
Condition 1 All pay slips claiming OT will include supporting OT approval including justification that are allocable to grants. Condition 2 Item 1. Utilities are paid out of the de minimis rate of 10% for Federal grants. $43,800 for utilities is included in the budget breakdown of the grant. Items #...
Condition 1 All pay slips claiming OT will include supporting OT approval including justification that are allocable to grants. Condition 2 Item 1. Utilities are paid out of the de minimis rate of 10% for Federal grants. $43,800 for utilities is included in the budget breakdown of the grant. Items #1 to#27. Except for items #1, #7 to #27, the Ministry of Finance agrees with the finding and will ensure that all invoices or billings are attached to support payment accuracy and demonstrate compliance with procurement requirements.
View Audit 410889
Finding 1229700 (2024-022)
Material Weakness 2024
Republic of the Marshall Islands
MH
Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.317
Condition 1. The Ministry disagrees with this finding. The revised procurement threshold of $25,000 to $50,000 became effective upon adoption of the Procurement Code of 2023 on October 1, 2023, as provided under Section 119(c) Small Purchases. A Regulation is not necessary to support this change. Al...
Condition 1. The Ministry disagrees with this finding. The revised procurement threshold of $25,000 to $50,000 became effective upon adoption of the Procurement Code of 2023 on October 1, 2023, as provided under Section 119(c) Small Purchases. A Regulation is not necessary to support this change. All other provisions of the Procurement Code remained in force and continue to govern procurement activities. Furthermore, an amended Procurement Code was endorsed by Cabinet in March 2026 and will be introduced to Parliament during the August session. Upon its adoption, the corresponding Regulation will be formally issued. Condition 2. Except for items #1 & #8, the Ministry of Finance agrees with the finding and will ensure that vendor selection and the justification for the selected vendor are clearly documented in all TMVs and BRVs to demonstrate compliance with procurement requirements. Condition 3. Same response as Finding No.: 2024-014 - Condition 3
View Audit 410889
Finding 1229699 (2024-021)
Material Weakness 2024
Republic of the Marshall Islands
MH
Period of Performance Internal Control / Segregation of Duties § 200.303
The Bisan system includes functionality to control expenditures within a specified funding period, typically the Budget Period or Period of Performance. These are the Start Date, End Date and Closing Date in each SPG code setup. The Ministry utilizes this feature to help ensure compliance with fundi...
The Bisan system includes functionality to control expenditures within a specified funding period, typically the Budget Period or Period of Performance. These are the Start Date, End Date and Closing Date in each SPG code setup. The Ministry utilizes this feature to help ensure compliance with funding requirements. The Ministry acknowledges, however, that the process still requires human input and oversight. As a result, there remains a risk that expenditures may be processed or incurred outside the approved funding period due to human error. The Ministry will reinforce and continue to strengthen its review and monitoring procedures to minimize this risk and ensure expenditures are charged to the appropriate funding period.
View Audit 410889
Finding 1229698 (2024-020)
Material Weakness 2024
Republic of the Marshall Islands
MH
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
PSS response: Management concurs with the finding. At the time of the FY2024 audit, the Public School System (PSS) calculated the Maintenance of State Financial Support (MFS) using the gross salaries of locally funded Special Education administrative staff and teachers. While management believes tha...
PSS response: Management concurs with the finding. At the time of the FY2024 audit, the Public School System (PSS) calculated the Maintenance of State Financial Support (MFS) using the gross salaries of locally funded Special Education administrative staff and teachers. While management believes that only allowable State-funded salary expenditures were included in the calculation, the supporting documentation and reconciliation to the underlying accounting records were not maintained in sufficient detail to fully support the reported MFS amount. The Ministry of Finance has implemented a Special Purpose Grant (SPG) code to improve the identification and reporting of all expenditures. Management will also develop and implement written procedures defining the responsibilities for preparing, reviewing, and approving the annual MFS calculation. These procedures will require the retention of supporting payroll reports, reconciliation to the accounting records, and documentation identifying the employees included in the calculation, their funding sources, and any personnel changes that occurred during the fiscal year. Beginning in FY2027, the Finance and Audit Compliance Specialist will conduct periodic compliance reviews to verify that the MFS calculation is adequately supported, reconciled to the accounting records, and prepared in accordance with IDEA requirements before submission. Any deficiencies identified during these reviews will be communicated promptly to management for corrective action. Management expects these corrective actions to be fully implemented by the end of FY2027.
View Audit 410889
Finding 1229697 (2024-019)
Material Weakness 2024
Republic of the Marshall Islands
MH
Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313
Conditions 1-5 Repeat Finding - same response for Finding No. 2027-007, 2024-012, and 2024-025
Conditions 1-5 Repeat Finding - same response for Finding No. 2027-007, 2024-012, and 2024-025
View Audit 410889
Finding 1229696 (2024-018)
Material Weakness 2024
Republic of the Marshall Islands
MH
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303
Condition 1-1. Due to structural damages to the Payroll office, files were transferred from there to the warehouse for storage. After numerous attempts to recover the files, the payroll staff were not able to do so within the given time period. Effective October 2025, the Payroll team has been attac...
Condition 1-1. Due to structural damages to the Payroll office, files were transferred from there to the warehouse for storage. After numerous attempts to recover the files, the payroll staff were not able to do so within the given time period. Effective October 2025, the Payroll team has been attaching new employee contracts to the payslips in Bisan. PSC's HRMIS already stored the scanned PAFs of employees. The PSS has now acquired the Orange Human Resource Management System, which will also make contracts available electronically. Condition 1-2. PSS Response: PSS Management acknowledges the finding. While leave requests were generally submitted and recorded, we recognize that approved leave forms were not consistently maintained to support all leave hours charged during the audit period. To address this finding, beginning in FY2027, PSS will implement the Orange Human Resource Management System, which will transition the leave request process from a paper-based system to an electronic system. This will create a complete electronic audit trail for all leave requests submitted by PSS employees on islands with internet access. As internet connectivity continues to expand through solar power and Starlink installations, additional schools and offices will transition to the electronic system, with full implementation across all PSS locations targeted by the end of FY2028. In addition, the Finance and Audit Compliance Specialist will conduct periodic compliance reviews to verify that leave requests are properly approved, documented, and retained in accordance with PSS policies and applicable grant requirements. Any deficiencies identified during these reviews will be communicated promptly to management so that corrective action can be taken. MOF response: Additionally, effective FY2025, the Ministry of Finance requires all ministries to submit leave forms for all annual and sick leave taken, regardless of the number of hours & days. The Ministry of Finance issued a clarifying memorandum on July 29, 2025. Condition 2. These costs were incurred to cover the retirees' annual leave lump-sum payments. If not in the approved budget narrative, MOF & PSS will ensure prior approval from the grantor is obtained and sufficient supporting calculations are provided before charging excess costs to the grant to ensure allowability and compliance with grant requirements.
View Audit 410889
Finding 1229695 (2024-017)
Material Weakness 2024
Republic of the Marshall Islands
MH
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
Condition 1 Public School System management concurs with the finding. While annual performance evaluations were completed for many grant-funded employees, PSS did not consistently maintain sufficient documentation to demonstrate that all required evaluations had been completed in accordance with the...
Condition 1 Public School System management concurs with the finding. While annual performance evaluations were completed for many grant-funded employees, PSS did not consistently maintain sufficient documentation to demonstrate that all required evaluations had been completed in accordance with the grant requirements. Beginning in FY2027, PSS has implemented the Orange HR Management System, which provides an electronic process for completing, approving, and storing employee performance evaluations. This system creates a centralized electronic record and audit trail, making it easier to monitor compliance and retrieve documentation for audit purposes. In addition, the Finance and Audit Compliance Specialist will conduct periodic compliance reviews to verify that all required evaluations are completed and properly documented before the close of each fiscal year. Condition 2 FY2024 Appropriation was a continuation of FY2023 and did not reflect the new Compact yet since negotiations were still ongoing at the time. The $2.5million matching was clarified with the US DOI team in March 2026, to be appropriated in FY2027. The MOF has not drawn down against this grant.
View Audit 410889
Finding 1229694 (2024-016)
Material Weakness 2024
Republic of the Marshall Islands
MH
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.305 § 200.332 § 200.521
Condition 1. On July 31, the newly developed pre-award risk assessment tool was rolled out to all subrecipients and ministries with oversight, effective FY2027. Conditions 2-3: On July 29, July 31 and August 5, 2026, training was conducted on Majuro and Ebeye to introduce new and enhanced tools to s...
Condition 1. On July 31, the newly developed pre-award risk assessment tool was rolled out to all subrecipients and ministries with oversight, effective FY2027. Conditions 2-3: On July 29, July 31 and August 5, 2026, training was conducted on Majuro and Ebeye to introduce new and enhanced tools to strengthen subrecipient monitoring. It covered the following topics: 1. Audit findings related to subrecipient arrangements. 2. Grants Management Manual with emphasis on its scope and the Management Decision Letter (MDL). 3. Unique Entity Identifier (UEI), which is mandatory. 4. Memorandum of Agreement and the significance of each section. 5. MOA circulation process. 6. Procurement Code 2023 7. Reporting and Required Supporting Documents: - Pre-award Risk Assessment - Site Visit Checklist - Enhanced SubGrant Forms and Review Checklist (SG1/Subgrant Objectives and Budget Proposal and SG2/Performance and Financial Evaluation) - SG Forms supporting documentation (salaries & wages, fuel purchase, food purchase, vehicle rental, housing allowance, travel, etc.) 8. Conflict of Interest In September 2026, officers from the Compliance and SOE Monitoring Unit will start going out to conduct the pre-award risk assessment. Results of the assessment will determine whether the entity can sign an MOA with the MOF or not as well as the entity's risk rating, which will determine the frequency of site visits to be conducted by Compliance beginning FY2027. Condition 4 Effective 3rd quarter of FY2025, all transactions charged to the Enewetak grant go through the national procurement and payment process.
View Audit 410889
Finding 1229693 (2024-015)
Material Weakness 2024
Republic of the Marshall Islands
MH
Reporting Subrecipient Monitoring Cash Management § 200.303
Condition 1. Item 1. A financial reporting tool was recently established to support the timely preparation and submission of reports. Additionally, the Ministry recruited a Senior Financial Analyst in February to oversee the monitoring, preparation, and timely submission of financial reports. Condit...
Condition 1. Item 1. A financial reporting tool was recently established to support the timely preparation and submission of reports. Additionally, the Ministry recruited a Senior Financial Analyst in February to oversee the monitoring, preparation, and timely submission of financial reports. Condition 2-1. Items 1-2 Effective FY2025, the Accounting Division is now required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted to the Finance Secretary only after approval by Accounting Management. Condition 2-2. Items 1-21 A financial reporting tool was recently established to support the timely preparation and submission of reports. Additionally, the Ministry recruited a Senior Financial Analyst in February to oversee the monitoring, preparation, and timely submission of financial reports. Condition 2-3. Items 1-2 Effective FY2025, the Accounting Division is now required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted to the Finance Secretary only after approval by Accounting Management. However, the Ministry disagrees with the finding on the SF-425 not containing the SPG code since the latter is not a required US field. SPG code is internal to the MOF. Grant number D22AP00180 is also established in the FMIS as part of the setup of SPG 10450101.
View Audit 410889
Finding 1229692 (2024-014)
Material Weakness 2024
Republic of the Marshall Islands
MH
Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.317 § 200.323
Condition 1. The Ministry disagrees with this finding. The revised procurement threshold of $25,000 to $50,000 became effective upon adoption of the Procurement Code of 2023 on October 1, 2023, as provided under Section 119(c) Small Purchases. A Regulation is not necessary to support this change. Al...
Condition 1. The Ministry disagrees with this finding. The revised procurement threshold of $25,000 to $50,000 became effective upon adoption of the Procurement Code of 2023 on October 1, 2023, as provided under Section 119(c) Small Purchases. A Regulation is not necessary to support this change. All other provisions of the Procurement Code remained in force and continue to govern procurement activities. Furthermore, an amended Procurement Code was endorsed by Cabinet in March 2026 and will be introduced to Parliament during the August session. Upon its adoption, the corresponding Regulation will be formally issued. Condition 2-1. Items 1-2,7 The Ministry disagrees with the findings. All three purchase orders were supported by the required documentation at the time of review and prior to the issuance of the purchase orders. Items 3-6 The Ministry intends to revisit the existing travel policy and update accordingly. Item 8 The vendor was directly selected as the authorized distributor & service provider for medical equipment & supplies in the Marshall Islands. Going forward, the Ministry will ensure a signed justification letter from the Head of Department is attached to support sole-source procurements. Item 9 The Ministry will return requisitions with insufficient supporting documentation and will conduct a procurement training in October 2026 to reinforce procurement requirements. Condition 2-2 Item 1 The Ministry now requires a Request for Quotation (RFQ) form to be submitted as evidence of compliance with competitive procurement requirements. Items 2-3 The Ministry disagrees with the findings. Supporting documentations can be found on PR 23/00023360 (#2) & PR 23/00001990 (#3) Item 4 Effective in FY2025, the Enewetak/Ujelang Local Government operations were transferred to the Ministry of Finance. As a result, all procurement activities are now processed through the Ministry and are required to comply with the applicable procurement code, established regulations, and the Ministry's internal procurement policies and procedures, thereby strengthening oversight and ensuring compliance. Condition 2-3 1-7 The Ministry now requires a Request for Quotation (RFQ) form to be submitted as evidence of compliance with competitive procurement requirements 8 The Ministry of Finance will require that the PSS Hot Lunch Vendor selection Report (endorsed by the Bid Committee) be submitted with the initial payment to the Hot Lunch Vendors. 9 Once the DLS contract expires, it will be advertised for competitive bidding. Condition 3 At the start of a new fiscal year, the MOF Compliance team will perform an annual screening of all Funder/Client (Supplier) in Bisan against the SAM.gov list of debarred/suspended entities.
View Audit 410889
Finding 1229691 (2024-013)
Material Weakness 2024
Republic of the Marshall Islands
MH
Period of Performance Internal Control / Segregation of Duties § 200.303
The Bisan system includes functionality to control expenditures within a specified funding period, typically the Budget Period or Period of Performance. These are the Start Date, End Date and Closing Date in each SPG code setup. The Ministry utilizes this feature to help ensure compliance with fundi...
The Bisan system includes functionality to control expenditures within a specified funding period, typically the Budget Period or Period of Performance. These are the Start Date, End Date and Closing Date in each SPG code setup. The Ministry utilizes this feature to help ensure compliance with funding requirements. The Ministry acknowledges, however, that the process still requires human input and oversight. As a result, there remains a risk that expenditures may be processed or incurred outside the approved funding period due to human error. The Ministry will reinforce and continue to strengthen its review and monitoring procedures to minimize this risk and ensure expenditures are charged to the appropriate funding period.
View Audit 410889
Finding 1229690 (2024-012)
Material Weakness 2024
Republic of the Marshall Islands
MH
Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313
The MOF recruited a dedicated asset management officer and began a government-wide asset inventory in April 2026. Upon completion, the FMIS asset module will be fully implemented in FY2027 to improve the classification, recording, reporting, and monitoring of capital assets. The MOF also continues t...
The MOF recruited a dedicated asset management officer and began a government-wide asset inventory in April 2026. Upon completion, the FMIS asset module will be fully implemented in FY2027 to improve the classification, recording, reporting, and monitoring of capital assets. The MOF also continues to coordinate with Ministries and Agencies to update and reconcile asset records. Repeated finding: same response on Finding Nos. 2024-007, 2024-019, and 2024-25
View Audit 410889
Finding 1229689 (2024-011)
Material Weakness 2024
Republic of the Marshall Islands
MH
Cash Management § 200.303 § 200.305
Effective FY2025, the Accounting Division is now required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted to the Finance Secretary only after approval by Accounting Management.
Effective FY2025, the Accounting Division is now required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted to the Finance Secretary only after approval by Accounting Management.
View Audit 410889
« 1 399 400 402 403 2342 »