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Corrective Action Plans

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Finding 569873 (2024-003)
Significant Deficiency 2024
Marion County
SC
Marion County acknowledges the finding and has taken corrective steps to improve financial record keeping. Marion County has hired a full time Accounts Payable Accountant. This employee has been in the position for 1 year and has developed knowledge of the chart of accounts, various fund accounts ...
Marion County acknowledges the finding and has taken corrective steps to improve financial record keeping. Marion County has hired a full time Accounts Payable Accountant. This employee has been in the position for 1 year and has developed knowledge of the chart of accounts, various fund accounts and the Tyler Technology process to ensure that the accounts payable function processes invoices in an accurate manner. Errors on management requisitions are managed by the Procurement Director and audited by Accounts Payable. Management staff have received training on viewing and monitoring their department budget to actual reports on the Tyler technology system. The FY 2026 proposed budget contains a salary for an assistant administrator for oversight of financial departments. This executive will be responsible for assisting Council, Administration and management staff with understaning the financial reports of the County and also, the proper monitoring of the coding of purchase orders and various invoices to ensure adequately maintained records. These measures aim to ensure all transactions are properly recorded and monitored in accordance with the County's chart of accounts.
View Audit 361144
Finding 569872 (2024-002)
Significant Deficiency 2024
Marion County
SC
Reporting Internal Control / Segregation of Duties
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.
View Audit 361144
Finding 569871 (2024-001)
Significant Deficiency 2024
Marion County
SC
The County will accept this condition and continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
The County will accept this condition and continue to work with the audit staff in the preparation of the financial statements and review and approve the financial statements and related disclosures.
View Audit 361144
Harrison County Development Commission
MS
Procurement, Suspension & Debarment
The Commission strives to comply with governing rules and regulations. The Commission continues their efforts to improve processes and will utilize their internal controls appropriately in the future. The Commission has a comprehensive procurement checklist to ensure compliance requirements are met ...
The Commission strives to comply with governing rules and regulations. The Commission continues their efforts to improve processes and will utilize their internal controls appropriately in the future. The Commission has a comprehensive procurement checklist to ensure compliance requirements are met prior to contracting with a vendor.
View Audit 361133
Center for Innovative Public Health Research
CA
§ 200.516
The entity has implemented wording in their vendor contracts that they will not honor invoices that are more than 90 days out.
The entity has implemented wording in their vendor contracts that they will not honor invoices that are more than 90 days out.
View Audit 361128
Finding 569860 (2024-001)
Significant Deficiency 2024
Disability Rights Vermont, INC
VT
Allowable Costs / Cost Principles Reporting
Management disagrees with this finding because the executive director does monitor actual employee time to grants during the normal course of employee and time sheet reviews. However, she will set up a recurring meeting with the Finance Director and each staff member going forward to review the actu...
Management disagrees with this finding because the executive director does monitor actual employee time to grants during the normal course of employee and time sheet reviews. However, she will set up a recurring meeting with the Finance Director and each staff member going forward to review the actual grant allocations. She will also try to note on time sheets that the percentage of time spent on each grant has been reviewed and approved or addressed with staff.
View Audit 361127
Finding 569859 (2024-001)
Significant Deficiency 2024
Coachella Valley Rescue Mission
CA
Equipment & Real Property Management Significant Deficiency § 200.313
2024-001 – Equipment and Real Property Management Policy Planned Corrective Action: Management is working on creating and implementing policies and procedures surrounding equipment and real property management. Name of Contact Persons: Amanda Galindo, Executive Director, Angie Warren, Finance Mana...
2024-001 – Equipment and Real Property Management Policy Planned Corrective Action: Management is working on creating and implementing policies and procedures surrounding equipment and real property management. Name of Contact Persons: Amanda Galindo, Executive Director, Angie Warren, Finance Manager and Teri Ortiz, Grants Specialist Anticipated completion date: May 23, 2025
View Audit 361125
Finding 569858 (2024-002)
Material Weakness 2024
Impact Community Action Partnership, Inc.
IA
Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The corrective action plan outlined in the 2023 audit was followed and the board has had the appropriate balance of low-income members since July, 2024...
Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The corrective action plan outlined in the 2023 audit was followed and the board has had the appropriate balance of low-income members since July, 2024.
View Audit 361122
Finding 569855 (2024-001)
Material Weakness 2024
Impact Community Action Partnership, Inc.
IA
Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corresponding increase in fiscal personnel, comb...
Management’s Response: Management agrees with the finding. Contact Person Responsible for Corrective Action: Anne Bacon, CEO Corrective Action Plan: The auditor finding concludes that the cause of the finding is: “Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the replacement of the CFO resulted in significant delays in reconciliations and preparing for the September 30, 2024 audit..” In order to address these causes, IMPACT Community Action Partnership will follow a rectifying course of action. 1. Establish a Reconciliation Schedule: A monthly reconciliation calendar will be implemented, assigning specific due dates for reconciling each of the following accounts: o Cash o Grant revenue and receivables o Prepaid expenses o Accounts payable o Accrued liabilities o Receivable advances Anticipated completion date: July 15, 2025 2. Assign Responsibilities: The Controller will be responsible for completing and reviewing all reconciliations monthly. The Chief Operating Officer will provide a second-level review and sign-off and will provide weekly verbal updates to the Chief Executive Officer beginning in August, 2025 3. Document Procedures: Standard Operating Procedures (SOPs) will be created or updated for each account reconciliation process, including templates and documentation requirements and entered into the Whale software. Anticipated completion date: August 30, 2025 4. Training: All finance staff involved in reconciliations will receive training on reconciliation standards, documentation. Anticipated completion date: September 30, 2025 5. Monitoring and Reporting: A reconciliation checklist and status report will be submitted to the board of directors each month for accountability beginning in August, 2025
View Audit 361122
Finding 569850 (2024-003)
Significant Deficiency 2024
Catholic Charities of the Diocese of Agana Dba Catholic Social Service
GU
Internal Control / Segregation of Duties Procurement, Suspension & Debarment
- CSS will revisit the existing forms and procedure to streamline approvals and minimize redundant approvals by the same individual/ authority while maintaining sound internal control. Orientation with program staff will be conducted.
- CSS will revisit the existing forms and procedure to streamline approvals and minimize redundant approvals by the same individual/ authority while maintaining sound internal control. Orientation with program staff will be conducted.
View Audit 361119
Finding 569849 (2024-002)
Significant Deficiency 2024
Catholic Charities of the Diocese of Agana Dba Catholic Social Service
GU
Subrecipient Monitoring Internal Control / Segregation of Duties
- Review existing CSS personnel procedure 4.1 to streamline and improve efficiency of payroll process. '- Develop written procedure on payroll documentation on timesheets, leave request forms, and overtime work as incurred including review requirements and timelines. '- Review and discuss proposed r...
- Review existing CSS personnel procedure 4.1 to streamline and improve efficiency of payroll process. '- Develop written procedure on payroll documentation on timesheets, leave request forms, and overtime work as incurred including review requirements and timelines. '- Review and discuss proposed revisions during management meeting to address issues and concerns. '- Finalize policy/procedure and distribute to management staff. Coordinate orientation of policy to program staff directly involved with payroll.
View Audit 361119
Finding 569834 (2024-001)
Significant Deficiency 2024
California Institute of Environmental Studies
CA
Reporting Significant Deficiency
1. Federal grant agreements will be reviewed at inception and during year-end close to assess the presence of noncash assistance. 2. Coordination between program and finance staff will be enhanced to improve federal award documentation and reporting. 3. A SEFA checklist has been adopted to guide yea...
1. Federal grant agreements will be reviewed at inception and during year-end close to assess the presence of noncash assistance. 2. Coordination between program and finance staff will be enhanced to improve federal award documentation and reporting. 3. A SEFA checklist has been adopted to guide year-end reporting and audit requirement determination. 4. Training will be provided to accounting and grants management staff on Uniform Guidance requirements, especially 2 CFR 200.502 and 200.510.
View Audit 361104
Finding 569833 (2024-001)
Significant Deficiency 2024
Mountainview Daycare Nutrition Program
WA
Questioned Costs Cash Management
In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. MDNP is in the process of converting all day care sites to electronic enrollment through the KidKare software. Electronic enrollments require all information to be co...
In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. MDNP is in the process of converting all day care sites to electronic enrollment through the KidKare software. Electronic enrollments require all information to be completed and all information to be correct before approval. This will eliminate errors on the Enrollment/Income-Eligibility Forms (EIEA's). We will be training current staff and new staff for center EIEA review.
View Audit 361098 Questioned Costs: $1
Jacksonville Housing Authority
FL
Reporting
The Jacksonville Housing Authority’s (JHA) Housing Choice Voucher (HCV) program is the largest rental assistance program in the City of Jacksonville. Through the Annual Contributions Contract (ACC), the program receives over $90M from the United States Department of Housing and Urban Development (HU...
The Jacksonville Housing Authority’s (JHA) Housing Choice Voucher (HCV) program is the largest rental assistance program in the City of Jacksonville. Through the Annual Contributions Contract (ACC), the program receives over $90M from the United States Department of Housing and Urban Development (HUD) and assist over 7,700 families each year. The ACC requires JHA to comply with federal regulations and HUD guidelines, as amended from time to time. Audit Findings Berman Hopkins Wright & LaHam, CPAs and Associates, LLP conducted the recent FY2024 JHA Audit (Period: October 1, 2023 – September 30, 2024) and identified continued material weakness findings within the JHA Housing Choice Voucher (HCV) program including but not limited to: Material Weaknesses in Internal Controls, Material Weaknesses in Non-Compliance and Material Weaknesses in the Housing Quality Standards (HQS) Inspection process. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP previously conducted JHA’s FY2023 audit (Period: October 1, 2022 – September 30, 2023) and FY2022 audit (Period: October 1, 2021 – September 30, 2022) which disclosed consecutive historical material weaknesses in JHAs internal controls and noncompliance of the Housing Choice Voucher (HCV) program. Under new CEO leadership at JHA, a request to the JHA Board of Commissioners is in place for a vote on Friday, June 27, 2025, to authorize the following action of Nan McKay & Associates to Administer, Manage and Operate the JHA Housing Choice Voucher Program for an effective date of Monday July 7, 2025. This will also include HCV HQS inspections. Pending Resolution: AUTHORIZE THE AWARD OF THE MIAMI-DADE HOUSING & COMMUNITY DEVELOPMENT PIGGYBACK CONTRACT IN THE NOT-TO-EXCEED AMOUNT OF 72% OF THE ADMINISTRATIVE FEES CONCURRENT WITH THE EXISTING CONTRACT TERMS TO NAM MCKAY AND ASSOCIATES, FOR HOUSING CHOICE VOUCHER MANAGEMENT AND OPERATIONS. As evidenced by the increase in overall HCV audit findings, loss of federal revenues, inability to correctly serve existing and future HCV program participants, noncompliance on both a local and federal level for section 8 program funding for the administration and operations of the HCV program, immediate action is requested to authorize Nan McKay & Associates to administer and operate JHA’s HCV program. Combined with a plethora of likely compliance issues and deteriorated financial condition, these concerns pose a significant threat to both the immediate and long-term success of Jacksonville’s HCV program. Responsible: Nan McKay & Associates POINT OF CONTACT: Steven Rosario, Sr. Director EMAIL: srosario@nanmckay.com JHA POC: Roslyn Phillips, Interim COO EMAIL: RPHILLIPS@JAXHA.ORG
View Audit 361093
Finding 569828 (2024-003)
Material Weakness 2024
Jacksonville Housing Authority
FL
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
The Jacksonville Housing Authority’s (JHA) Housing Choice Voucher (HCV) program is the largest rental assistance program in the City of Jacksonville. Through the Annual Contributions Contract (ACC), the program receives over $90M from the United States Department of Housing and Urban Development (HU...
The Jacksonville Housing Authority’s (JHA) Housing Choice Voucher (HCV) program is the largest rental assistance program in the City of Jacksonville. Through the Annual Contributions Contract (ACC), the program receives over $90M from the United States Department of Housing and Urban Development (HUD) and assist over 7,700 families each year. The ACC requires JHA to comply with federal regulations and HUD guidelines, as amended from time to time. Audit Findings Berman Hopkins Wright & LaHam, CPAs and Associates, LLP conducted the recent FY2024 JHA Audit (Period: October 1, 2023 – September 30, 2024) and identified continued material weakness findings within the JHA Housing Choice Voucher (HCV) program including but not limited to: Material Weaknesses in Internal Controls, Material Weaknesses in Non-Compliance and Material Weaknesses in the Housing Quality Standards (HQS) Inspection process. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP previously conducted JHA’s FY2023 audit (Period: October 1, 2022 – September 30, 2023) and FY2022 audit (Period: October 1, 2021 – September 30, 2022) which disclosed consecutive historical material weaknesses in JHAs internal controls and noncompliance of the Housing Choice Voucher (HCV) program. Under new CEO leadership at JHA, a request to the JHA Board of Commissioners is in place for a vote on Friday, June 27, 2025, to authorize the following action of Nan McKay & Associates to Administer, Manage and Operate the JHA Housing Choice Voucher Program for an effective date of Monday July 7, 2025. Pending Resolution: AUTHORIZE THE AWARD OF THE MIAMI-DADE HOUSING & COMMUNITY DEVELOPMENT PIGGYBACK CONTRACT IN THE NOT-TO-EXCEED AMOUNT OF 72% OF THE ADMINISTRATIVE FEES CONCURRENT WITH THE EXISTING CONTRACT TERMS TO NAM MCKAY AND ASSOCIATES, FOR HOUSING CHOICE VOUCHER MANAGEMENT AND OPERATIONS. As evidenced by the increase in overall HCV audit findings, loss of federal revenues, inability to correctly serve existing and future HCV program participants, noncompliance on both a local and federal level for section 8 program funding for the administration and operations of the HCV program, immediate action is requested to authorize Nan McKay & Associates to administer and operate JHA’s HCV program immediately. Combined with a plethora of likely compliance issues and deteriorated financial condition, these concerns pose a significant threat to both the immediate and long-term success of Jacksonville’s HCV program. Responsible: Nan McKay & Associates POINT OF CONTACT: Steven Rosario, Sr. Director EMAIL: srosario@nanmckay.com JHA POC: Roslyn Phillips, Interim COO EMAIL: RPHILLIPS@JAXHA.ORG
View Audit 361093
Finding 569825 (2024-001)
Material Weakness 2024
Jacksonville Housing Authority
FL
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
The Jacksonville Housing Authority’s (JHA) Housing Choice Voucher (HCV) program is the largest rental assistance program in the City of Jacksonville. Through the Annual Contributions Development (HUD) and assist over 7,700 families each year. The ACC requires JHA to comply with federal regulations a...
The Jacksonville Housing Authority’s (JHA) Housing Choice Voucher (HCV) program is the largest rental assistance program in the City of Jacksonville. Through the Annual Contributions Development (HUD) and assist over 7,700 families each year. The ACC requires JHA to comply with federal regulations and HUD guidelines, as amended from time to time. Audit Findings Berman Hopkins Wright & LaHam, CPAs and Associates, LLP conducted the recent FY2024 JHA Audit (Period: October 1, 2023 – September 30, 2024) and identified continued material weakness findings within the JHA Housing Choice Voucher (HCV) program including but not limited to: Material Weaknesses in Internal Controls, Material Weaknesses in Non-Compliance and Material Weaknesses in the Housing Quality Standards (HQS) Inspection process. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP previously conducted JHA’s FY2023 audit (Period: October 1, 2022 – September 30, 2023) and FY2022 audit (Period: October 1, 2021 – September 30, 2022) which disclosed consecutive historical material weaknesses in JHAs internal controls and noncompliance of the Housing Choice Voucher (HCV) program. Under new CEO leadership at JHA, a request to the JHA Board of Commissioners is in place for a vote on Friday, June 27, 2025, to authorize the following action of Nan McKay & Associates to Administer, Manage and Operate the JHA Housing Choice Voucher Program for an effective date of Monday July 7, 2025. Pending Resolution: AUTHORIZE THE AWARD OF THE MIAMI-DADE HOUSING & COMMUNITY DEVELOPMENT PIGGYBACK CONTRACT IN THE NOT-TO-EXCEED AMOUNT OF 72% OF THE ADMINISTRATIVE FEES CONCURRENT WITH THE EXISTING CONTRACT TERMS TO NAM MCKAY AND ASSOCIATES, FOR HOUSING CHOICE VOUCHER MANAGEMENT AND OPERATIONS. As evidenced by the increase in overall HCV audit findings, loss of federal revenues, inability to correctly serve existing and future HCV program participants, noncompliance on both a local and federal level for section 8 program funding for the administration and operations of the HCV program, immediate action is requested to authorize Nan McKay & Associates to administer and operate JHA’s HCV program. Combined with a plethora of likely compliance issues and deteriorated financial condition, these concerns pose a significant threat to both the immediate and long-term success of Jacksonville’s HCV program.
View Audit 361093
Finding 569824 (2024-002)
Material Weakness 2024
Jacksonville Housing Authority
FL
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
Berman Hopkins Wright & LaHam, CPAs and Associates, LLP recently identified in the FY2024 JHA Audit (Period: October 1, 2023 – September 30, 2024) material weakness findings and noncompliance findings for the JHA Public Housing Program. Please note that the JHA’s Public Housing Program was not teste...
Berman Hopkins Wright & LaHam, CPAs and Associates, LLP recently identified in the FY2024 JHA Audit (Period: October 1, 2023 – September 30, 2024) material weakness findings and noncompliance findings for the JHA Public Housing Program. Please note that the JHA’s Public Housing Program was not tested by the auditors in previous years. Note: JHA will have a finding in FY2025 due to existing months of the public housing program operations that have already commenced for the periods: October 1, 2024 – June 27, 2025. The audit period will end for FY2025 September 30, 2025. JHA will quickly evaluate each PH employee, train, hire skilled employees and streamline organizational inefficiencies, while implementing new internal process controls to address the findings identified in the FY2024 audit report for the Public Housing program. An evaluation of the current employee role structure and staff qualifications will commence July 2025. The entire public housing department will be assessed to ensure that JHA is efficient, productive, utilizes the technology system of record Yardi V7 to adhere to compliance, and works in a collaborative matter to better serve all existing a potential future client of the agency. The Public Housing organizational re-org will be implemented no later than September 1, 2025. Responsible: Jacksonville Housing Authority JHA POC: William Mitchell (a.k.a.Daniel/Danny), Deputy Chief EMAIL: dmitchell@jaxha.org JHA POC: Roslyn Phillips, Interim COO EMAIL: RPHILLIPS@JAXHA.ORG
View Audit 361093
Finding 569819 (2024-003)
Material Weakness 2024
Navajo Housing Authority
AZ
Eligibility Material Weakness Internal Control / Segregation of Duties
Management Response: We will regularly review the recertification process to determine areas of weakness. We have created a standard re-certification plan, check list, and a monitor log and will routinely review the Authority’s Policy to ensure proper required eligibility documentations are provided...
Management Response: We will regularly review the recertification process to determine areas of weakness. We have created a standard re-certification plan, check list, and a monitor log and will routinely review the Authority’s Policy to ensure proper required eligibility documentations are provided and placed in the client file. We will review clients’ files monthly with the results of these reviews being forwarded to the Housing Management Division Director and, if deficiencies are found, they will be corrected immediately. Deficiencies will also be tracked to determine if additional staff training is needed. The Housing Directors are charged with the responsibility of ensuring proper documentation of Public Rental and Homeownership folders at the time of move in, during the Annual Inspection and Annual/Interim Recertification process. Anticipated Completion Date: September 30, 2025 Responsible Party:  Housing Management Division - Division Director  Housing Management Office - Housing Directors  Housing Management Office - Housing Specialists  Housing Management Office - Housing Technicians  Housing Management Office - Administrative Assistants/Specialists
View Audit 361089
Finding 569818 (2024-002)
Material Weakness 2024
Navajo Housing Authority
AZ
Equipment & Real Property Management § 200.313
Management Response: Complete training of staff in various departments that are associated with capital assets tasks: financial management system modules and processes. In addition, the fixed asset fiscal analyst will complete training in modules for equipment and real property tracking, managing, m...
Management Response: Complete training of staff in various departments that are associated with capital assets tasks: financial management system modules and processes. In addition, the fixed asset fiscal analyst will complete training in modules for equipment and real property tracking, managing, monitoring, and reconciling. Improve communication with departments for capital assets with the Property and Supply Department, and for real property with the Treasury and Housing Management departments. Develop a monthly schedule for all the financial services departments to have all GL reconciliation and postings completed by a specific day of each month. Anticipated Completion Date: December 31, 2025 Responsible Party: Chief Financial Officer, FSB Department Management
View Audit 361089
Finding 569813 (2024-037)
Significant Deficiency 2024
State of Alaska
AK
Subrecipient Monitoring Period of Performance § 200.303 § 200.332
Finding: 2024-037 - A review of 16 FY 24 Disaster Grants program subrecipients’ obligating award documents found seven did not include all federally required information and one was also missing a completed assurances and agreement form. Questioned Costs: None Assistance Listing Number: 97.036 As...
Finding: 2024-037 - A review of 16 FY 24 Disaster Grants program subrecipients’ obligating award documents found seven did not include all federally required information and one was also missing a completed assurances and agreement form. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants Public Assistance (Presidentially Declared Disasters) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): OAD, Assurance, and Agreement Forms: The Finance Officer in coordination with the Homeland Security Director will conduct a thorough review of the OAD, assurance, and agreement forms to comply with 2 CFR 200.332. Necessary updates to the pertinent forms will be made to reflect federal requirements and clearly identify the funding is a subaward to the subreceipient. Revision of Internal Procedures: The Finance Officer will revise and document internal procedures to ensure that: • Employees and contract support consistently validate the information contained in sam.gov against data provided by subrecipients • When applicable Homeland Security employees will review, validate, and certify work completed by a contractor prior to the issuance of a subaward Completion Date (list anticipated completion date): October 31, 2025 Agency Contact (name of person responsible for corrective action): Bryan Fisher
View Audit 361087
Finding 569811 (2024-040)
Material Weakness 2024
State of Alaska
AK
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding: 2024-040 - The audit identified multiple errors in FY 24 Disaster Grants program subawards key data elements in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Additionally, the names and total compensation of each of the subrecipient’s five most hi...
Finding: 2024-040 - The audit identified multiple errors in FY 24 Disaster Grants program subawards key data elements in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Additionally, the names and total compensation of each of the subrecipient’s five most highly compensated executives, if applicable, were not communicated to DMVA’s Division ofAdministrative Services staff for data entry into FSRS. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants Public Assistance (Presidentially Declared Disasters) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): Review and Revision of OAD Forms: The Finance Officer will conduct a thorough review of OAD forms and work with the Homeland Security Director to confirm that reporting elements comply with the Federal Funding Accountability and Transparency Act (FFATA). Revision of Internal Procedures: The Finance Officer will work with the Homeland Security Director to review and identify where internal procedures require updated documentation on subrecipient executives for the collection and communication to the Division of Administrative Services staff in compliance with 2 CFR 200.303(a) and Title 2 CFR 170. Enhanced Data Entry Oversight: Although FSRS does not allow supervisor certification before submission, the Finance Officer will validate internal procedures are in place to ensure data entry oversight has been completed. This will provide an additional layer of review and verification for the accuracy and completeness of subaward data. Completion Date (list anticipated completion date): October 31, 2025 Agency Contact (name of person responsible for corrective action): Pamela Wiederspohn Bryan Fisher
View Audit 361087
Finding 569810 (2024-039)
Material Weakness 2024
State of Alaska
AK
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303
Finding: 2024-039 - Four of 12 randomly selected FY 24 Disaster Grants SF-425 reports tested had incorrect matching amounts, one of which also had an incorrect recipient share of expenditures. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants - Pub...
Finding: 2024-039 - Four of 12 randomly selected FY 24 Disaster Grants SF-425 reports tested had incorrect matching amounts, one of which also had an incorrect recipient share of expenditures. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): Documentation of Internal Procedures: The Finance Officer will review existing internal procedures to identify areas of improvement, to include the certification by an Administrative Services supervisor and documented concurrence that Homeland Security has reviewed the accuracy of the reported amounts. Enhancement of Financial Reporting Tools: The Finance Officer will enhance existing financial reporting tools to better identify fund sources and confirm accurate tracking and reporting of federal and match expenditures. Provide Training: The Finance Officer will provide additional training to staff responsible for preparing SF-425 reports, focusing on accurate calculation of matching amounts and recipient share of expenditures. Completion Date (list anticipated completion date): June 30, 2025 Agency Contact (name of person responsible for corrective action): Pamela Wiederspohn
View Audit 361087
State of Alaska
AK
Subrecipient Monitoring Reporting § 200.1 § 200.521
Finding: 2024-038 - DMVA management did not issue a management decision for a finding relating to one subrecipient’s single audit. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants — Public Assistance (Presidentially Declared Disasters) Views of R...
Finding: 2024-038 - DMVA management did not issue a management decision for a finding relating to one subrecipient’s single audit. Questioned Costs: None Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants — Public Assistance (Presidentially Declared Disasters) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): DMVA acknowledges the importance of issuing timely and adequate management decisions to ensure subrecipients take corrective action. The Finance Officer will review internal procedures to identify areas of improvement that may eliminate a single-point of failure in this requirement. Completion Date (list anticipated completion date): 06/30/2025 Agency Contact (name of person responsible for corrective action): Pamela Wiederspohn
View Audit 361087
Finding 569808 (2024-036)
Significant Deficiency 2024
State of Alaska
AK
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.327 § 200.403
Finding: 2024-036 -A review of 25 FY 24 Disaster Grants payments found that 14 payments (56 percent) lacked required supporting documentation. Specifically, six payments lacked pay policy and/or fringe benefit calculations and eight payments lacked procurement contracts that included all federal req...
Finding: 2024-036 -A review of 25 FY 24 Disaster Grants payments found that 14 payments (56 percent) lacked required supporting documentation. Specifically, six payments lacked pay policy and/or fringe benefit calculations and eight payments lacked procurement contracts that included all federal requirements. Additionally, two of the eight payments lacked a complete or signed contract on file. Questioned Costs: AL - 97.036: $96,758; AL - 97.036 COVID-19: $2,159 Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants — Public Assistance (Presidentially Declared Disasters) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DMVA concurs with the finding. Corrective Action (corrective action planned): To ensure compliance with federal regulations and effective management of federal awards, the Finance Office in conjunction with the Homeland Security Director will develop and implement written procedures that provide a clear framework for managing federal awards and ensure compliance with federal regulations. DMVA will: • Clearly outline federal requirements under 2 CFR 200.327, 2 CFR 200 .403(g), and Homeland Security Acquisition Regulation Class Deviation 15-01. • Specify the documentation required to support reimbursement requests, including expectations related to discrepancies and follow-up actions. • Outline the procedures for Homeland Security for reviewing and certifying work completed by contractors, where applicable, prior to reimbursement to subrecipients. Completion Date (list anticipated completion date): October 31, 2025 Agency Contact (name of person responsible for corrective action): Bryan Fisher
View Audit 361087 Questioned Costs: $1
Finding 569806 (2024-082)
Significant Deficiency 2024
State of Alaska
AK
Equipment & Real Property Management § 200.303 § 200.313
Finding: 2024-082 - One of the 40 sampled equipment had a lapse of greater than two years between physical inventories. Questioned Costs: None Assistance Listing Number: 93.859 Assistance Listing Title: RDC Views of Responsible Officials (state whether your agency agrees or disagrees with th...
Finding: 2024-082 - One of the 40 sampled equipment had a lapse of greater than two years between physical inventories. Questioned Costs: None Assistance Listing Number: 93.859 Assistance Listing Title: RDC Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): There is no disagreement with the audit finding. Corrective Action (corrective action planned): The findings have been corrected. UAA provided and arranged for a timely inventory for all assets but the finding related capital asset was marked as “Unlocated’ due to the loss of information through employee turnover. This asset has been located and inventoried in Banner. A new procedure has also been implemented effective FY25 to make sure material unlocated/unreported assets are reported and handled timely. Completion Date (list anticipated completion date): Completed Agency Contact (name of person responsible for corrective action): Kim Stanford, UAA General Support Services Director, 907-786-4668
View Audit 361087
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