Corrective Action Plans

Finding 1173167 (2023-004)

Material Weakness 2023

MH

Matching / Level of Effort / Earmarking § 200.306

RMIPA will update its processes to better track obligations alongside expenses for more accurate financial reporting and compliance. This includes obtaining additional Microix modules to enhance internal tracking and compliance.

View Audit 386627

Finding 1173166 (2023-003)

Material Weakness 2023

Rmi Ports Authority

MH

Equipment & Real Property Management

To strengthen equipment and real property management, RMIPA will implement the following: • Assign a designated staff member responsible for maintaining the fixed asset register and overseeing asset tracking and updates. • Update SOPs for asset acquisition, maintenance, tracking, and monitoring to e...

To strengthen equipment and real property management, RMIPA will implement the following: • Assign a designated staff member responsible for maintaining the fixed asset register and overseeing asset tracking and updates. • Update SOPs for asset acquisition, maintenance, tracking, and monitoring to ensure consistent application of procedures across all divisions. • Create a dedicated position responsible for the management of equipment and property, including oversight of asset management and maintenance throughout all RMIPA operational areas. • Update SOP/checklist governing the formal decommissioning and disposal of assets to ensure proper authorization, documentation, and timely record updates. These measures will enhance accountability, accuracy, and transparency in fixed asset management and ensure compliance with internal controls and audit reporting requirements.

View Audit 386627

Finding 1173047 (2023-003)

Material Weakness 2023

Spatial Informatics Group Natural Assets Laboratory

CA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.319

Audit Finding: 2023-003 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates will be developed...

Audit Finding: 2023-003 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates will be developed, including checklists for method of procurement, contractor selection, cost/price analysis, and justification, and will be used for all purchasing actions. The organization will require that all procurement records are completed and retained in accordance with 2 CFR §§ 200.318–320. Anticipated Completion Date ● April 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director

View Audit 386516

Finding 1173046 (2023-002)

Material Weakness 2023

Spatial Informatics Group Natural Assets Laboratory

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.328 § 200.400 § 200.430

Audit Finding: 2023-002 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital ...

Audit Finding: 2023-002 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital or written) of all reviews and approvals and will maintain these records in a standardized, centralized system. The Finance Team will ensure that all controls are performed and documented in accordance with 2 CFR Part 200 requirements. Updated internal control policies and procedures adopted in 2025 address these requirements and are being fully implemented. Anticipated Completion Date ● March 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director

View Audit 386516

Finding 1173029 (2023-008)

Material Weakness 2023

Yankton Sioux Tribe

SD

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.313

2023 – 008: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008, 2021-007 and 2022-009) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Constru...

2023 – 008: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008, 2021-007 and 2022-009) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Construction ALN 93.575 Child Care and Development Block Grant Condition: During compliance requirement testing for Activities Allowed and Unallowed, Allowable Costs and Period of Performance for the above noted major programs, the auditors selected 120 transactions for testing from each major program. The following number of transactions were not provided for review during the audit: ALN 93.441 – Indian Self Determination – 18 transactions ALN 20.205 – Highway Planning and Construction – 16 transactions ALN 93.575 – Child Care and Development Block Grant – 7 transactions Corrective Action Plan: The Finance Department will become familiar with the requirements of 2 CFR, Part §200.313(a) and establish appropriate internal control policies and procedures to ensure compliance with the requirements of Uniform Guidance and each major program. In addition, all staff will be trained on those policies and procedures, so they are familiar with the requirements. The Finance Department will not process payment for disbursements that does not contain sufficient, appropriate supporting documentation and necessary approvals. The Finance Department will implement and execute an internal audit, by pulling random vouchers packets to test for compliance mid-year. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.

View Audit 386455

Finding 1173025 (2023-007)

Material Weakness 2023

Yankton Sioux Tribe

SD

Reporting § 200.510

2023 - 007: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007, 2021-006 and 2022-008) Condition: During fiscal year 2023, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each awa...

2023 - 007: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007, 2021-006 and 2022-008) Condition: During fiscal year 2023, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each award’s federal expenditures. There were differences noted in reconciling expenditures from the original SEFA to the trial balance. These errors were corrected through adjustments proposed as part of the audit, and the final version of the SEFA reconciles to the Governmental Department’s general ledger. Corrective Action Plan: Management of the Tribe realizes the importance of the SEFA and will be sure that the SEFA matches the general ledger and accurately reflects each awards federal expenses. With moving reconciliation processes to monthly from annual this will greatly increase the accuracy of the SEFA.

View Audit 386455

Finding 1173018 (2023-006)

Material Weakness 2023

Yankton Sioux Tribe

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the rep...

2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the reporting compliance requirement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, we noted that the necessary reports were filed timely; however, no general ledger backup was provided to verify the accuracy of the reported numbers. Corrective Action Plan: The Governmental Department will work to establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures will include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, The Governmental Department will review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.

View Audit 386455

Finding 1173017 (2023-005)

Material Weakness 2023

Yankton Sioux Tribe

SD

Procurement, Suspension & Debarment

2023 - 005 Procurement (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2015-004, 2016-003, 2017 – 005, 2018-004, 2019-005,2020-005, 2021-004 and 2022-006) Material Weakness ALN 20.205 Highway Planning and Construction Condition: During the testing of the Highway Planning and Constru...

2023 - 005 Procurement (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2015-004, 2016-003, 2017 – 005, 2018-004, 2019-005,2020-005, 2021-004 and 2022-006) Material Weakness ALN 20.205 Highway Planning and Construction Condition: During the testing of the Highway Planning and Construction Program (ALN 20.205), we selected two transactions to assess compliance with procurement standards. The Governmental Department was unable to provide procurement documentation for one of these transactions, including evidence of procurement planning, bid evaluations, or contract award decisions. Furthermore, no documentation was available to confirm that the Governmental Department had conducted searches for suspended or debarred vendors, as required under federal regulations. This lack of documentation prevented us from verifying compliance with federal procurement and vendor eligibility requirements for these transactions. Corrective Action Plan: Procurement and Directors will be trained on procurement policies and procedures and followed to minimize any unauthorized or unallowable purchases. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.

View Audit 386455

Finding 1173016 (2023-004)

Material Weakness 2023

Yankton Sioux Tribe

SD

Reporting

2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Pl...

2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Plan: The Tribe is in the process of getting past audits caught up and will continue to add to the monthly process of making sure things are tied out on a monthly basis.

View Audit 386455

Finding 1172911 (2023-003)

Material Weakness 2023

Burke County Board of Education

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

FA 2023-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Procurement and Susp...

FA 2023-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Procurement and Suspension and Debarment Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.027 - Special Education Grants to States 84.173 - Special Education Preschool Grants HO27A210073(Year: 2022), HO27A220073 (Year: 2023), HO27X220073 (Year: 2023) $28,390.10 FA 2022-003 Description: A review of expenditures and journal entries charged to the Special Education Cluster revealed that the School District's internal control procedures were not operating to ensure that appropriate reviews and approvals occurred and the School District's procurement procedures were followed. Corrective Action Plans: All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval. Estimated Completion Date: June 30, 2026 Contact Person: Dr. Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us

View Audit 386294

Finding 1172908 (2023-002)

Material Weakness 2023

Burke County Board of Education

GA

Equipment & Real Property Management Reporting § 200.303 § 200.313

FA 2023-002 Improve Controls over Equipment Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Equipment and Real Property Management Significa...

FA 2023-002 Improve Controls over Equipment Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Equipment and Real Property Management Significant Deficiency Nonmaterial Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425D200012 (Year: 2021), S425U2100012 (Year: 2021) None Identified FA 2022-001 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Superintendent and Finance Director will develop an equipment listing for ESSERS and ARP equipment that consists of all required information, including a description, an identifying number, the source of funding, the title holder, the acquisition date, the cost, the percentage of federal participation in the project costs, the location, the use and condition, and any ultimate disposal data for each piece of equipment. The Superintendent and Finance Director will further coordinate with Principals and Directors to ensure that all equipment is accounted for by conducting a complete physical inventory at least once everytwo years. Estimated Completion Date: June 30, 2026 Contact Person: Dr. Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.kl2.ga.us

View Audit 386294

Finding 1172906 (2023-001)

Material Weakness 2023

Burke County Board of Education

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.318 § 200.320 § 200.403

FA 2023-001 Improve/Strengthen Controls over Expenditures Compliance Requirements: Internal Control Impact: Compliance Impact Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Activities Allowed or...

FA 2023-001 Improve/Strengthen Controls over Expenditures Compliance Requirements: Internal Control Impact: Compliance Impact Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Activities Allowed or Unallowed Allowable Costs/Cost Principles Period of Performance Procurement and Suspension and Debarment Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.371C - Comprehensive Literacy Development S371C190016-19A (Years: 2017-21) $124,399.84 FA 2022-002 Description: A review of expenditures and journal entries charged to the Comprehensive Literacy Development program revealed that the School District's internal control procedures were not operating to ensure that appropriate reviews and approvals occurred and the School District's procurement procedures were followed. Corrective Action Plans: The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Expenditures related to the grant will be reviewed by the Director in charge of the grant to ensure proper approvals are maintained and packing slips are submitted with the invoice for payment. In the event a packing slip is not received, a note will be included to indicate such. All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval. The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Procurement transactions related to the grant will be reviewed by the Director in charge of the grant to ensure proper supervisor review and approvals are maintained. The Director in charge of the grant will review and update the current procedures to ensure that the required procurement methods are properly identified and followed and that required procurement documentation is properly identified, safeguarded, and retained. Estimated Completion Date: June 30, 2026 Contact Person: Dr. Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us

View Audit 386294

Finding 1172859 (2023-003)

Material Weakness 2023

Creating Housing Coalition

OR

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.318 § 200.320 § 200.326

Corrective Actions Planned To address the deﬁciency in internal controls over compliance with respect to procurement, CHC will implement the following corrective actions: CHC will develop and implement a written procurement policy that conforms to the Uniform Guidance.; CHC will ensure sta􀀁 receive ...

Corrective Actions Planned To address the deﬁciency in internal controls over compliance with respect to procurement, CHC will implement the following corrective actions: CHC will develop and implement a written procurement policy that conforms to the Uniform Guidance.; CHC will ensure sta􀀁 receive adequate training on the procurement policy and the required methods of procurement to be made when making procurements with federal awards. Responsible Person(s): CHC President, Rob Dibble as Primary; CHC Vice President Betsy Gordon as Backup Corrective Action Plan Dates: Schedule implementation starts: February 1, 2026; Staff training starts: March 1, 2026; Review process in effect starts: April 1, 2026

View Audit 386255

Finding 1172858 (2023-002)

Material Weakness 2023

Creating Housing Coalition

OR

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Actions Planned To address the deﬁciency in internal controls over compliance with respect to reporting, CHC will implement the following corrective actions: CHC will implement a workﬂow process for federal grants that address speciﬁc steps and areas of responsibilities to meet grant repo...

Corrective Actions Planned To address the deﬁciency in internal controls over compliance with respect to reporting, CHC will implement the following corrective actions: CHC will implement a workﬂow process for federal grants that address speciﬁc steps and areas of responsibilities to meet grant reporting requirements; CHC will develop a grant procedure that outlines speciﬁc requirements of each grant that include supervisory review and reconciliation of data prior to submission.; Each Grant has a speciﬁc schedule for timely submission of reports. CHC plans to build a primary grant schedule that outlines each grant task, responsible member, milestones (if needed) and due date for each grant reporting cycle.; CHC will develop sta􀀁 training requirements that address federal and non-federal reporting responsibilities. Training will focus on the grant project manager, support sta􀀁, and other CHC board members to ensure comprehensive understanding of full disclosure. Responsible Person(s): CHC President, Rob Dibble as Primary; CHC Vice President Betsy Gordon as Backup Corrective Action Plan Dates: Schedule implementation starts: February 1, 2026; Staff training starts: March 1, 2026; Review process in effect starts: April 1, 2026

View Audit 386255

Finding 1172735 (2023-003)

Material Weakness 2023

Town of Guilderland

NY

Procurement, Suspension & Debarment Eligibility Subrecipient Monitoring § 200.213 § 200.318

Finding Reference: 2023-003 Coronavirus State and Local Fiscal Recovery Funds Description: During our discussions with management and testing of the major program, we noted that the Town is not verifying the eligibility of vendors to participate in Federal assistance programs. Recommendation: We rec...

Finding Reference: 2023-003 Coronavirus State and Local Fiscal Recovery Funds Description: During our discussions with management and testing of the major program, we noted that the Town is not verifying the eligibility of vendors to participate in Federal assistance programs. Recommendation: We recommend that the Town review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Corrective Action: Moving forward, the Town of Guilderland will ensure that vendors are not included on the suspended or debarred list to ensure compliance with the requirements noted above. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The practice noted above was implemented during September of 2024.

View Audit 386023

Finding 1172734 (2023-002)

Material Weakness 2023

Town of Guilderland

NY

HUD Housing Programs Reporting

Finding Reference: 2023-002 Compliance with Reporting to Housing and Urban Development Description: The financial information submission was not submitted timely. Recommendation: The Town should follow federal guidelines by submitting the audited financial statement to HUD through the REAC submissio...

Finding Reference: 2023-002 Compliance with Reporting to Housing and Urban Development Description: The financial information submission was not submitted timely. Recommendation: The Town should follow federal guidelines by submitting the audited financial statement to HUD through the REAC submission in a timely manner. Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.

View Audit 386023

Finding 1172732 (2023-001)

Material Weakness 2023

Town of Guilderland

NY

Reporting § 200.512 § 200.520

Finding Reference: 2023-001 Compliance with Reporting Under the Uniform Guidance Description: The data collection forms for the years 2019 through 2021 have not been submitted timely. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a tim...

Finding Reference: 2023-001 Compliance with Reporting Under the Uniform Guidance Description: The data collection forms for the years 2019 through 2021 have not been submitted timely. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Corrective Action: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. The Town also implemented a new accounting software during 2018 that caused significant delays in the monthly and year-end reporting. Lastly, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these vents, the Town has filed the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting. Person(s) Responsible for Corrective Action: Darci Efaw, Comptroller & Jessica Gulliksen, Fiscal Officer Anticipated Completion Date for Corrective Action: The remaining audits that are left to become fully in compliance have been tentatively scheduled with the external auditors since 2022. The Town of Guilderland works as efficiently as possible with the auditors to complete these remaining audits.

View Audit 386023

Finding 1172105 (2023-001)

Material Weakness 2023

Newburg Retirement Center, Inc.

CA

Reporting

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

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

View Audit 385257

Finding 1172063 (2023-001)

Material Weakness 2023

City of Bremerton

WA

Subrecipient Monitoring

Finding ref number: 2023-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of City contact person: Michael Riley, Director of Finance and Administration 345 6th Street Suite 10...

Finding ref number: 2023-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of City contact person: Michael Riley, Director of Finance and Administration 345 6th Street Suite 100 Bremerton, WA 98337 (360) 473-5303 Corrective action the auditee plans to take in response to the finding: The City of Bremerton appreciates the opportunity to respond to the Washington State Auditor’s Office’s (SAO) conclusions. The City is committed to maintaining effective internal controls for the administration of federal grants and ensuring compliance with federal Uniform Guidance requirements. The City will ensure that all subaward agreements clearly identify the funding as a federal award and include the applicable federal requirements for programs funded by the Coronavirus State and Local Fiscal Recovery Funds and other federal sources. Anticipated date to complete the corrective action: Immediate 12/09/2025

View Audit 385198

Finding 1172039 (2023-005)

Material Weakness 2023

Juel Fairbanks Chemical Dependency Services

MN

Allowable Costs / Cost Principles Reporting § 200.400

Juel Fairbanks Chemical Dependency Services will implement signature approval of all timecards and invoices before the payroll and invoices are printed. Changes made to payroll and monthly reports being actual expenses started in Quarter 4 in 2023.

View Audit 385125

Finding 1172038 (2023-004)

Material Weakness 2023

Juel Fairbanks Chemical Dependency Services

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303

Juel Fairbanks Chemical Dependency Services will implement changes in how we do our day-to-day process of approvals of payments authorized signature for payments prior to being issued.

View Audit 385125

Finding 1171994 (2023-020)

Material Weakness 2023

Republic of the Marshall Islands

MH

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.332 § 200.521

The MOF requires that all necessary documents, including expenditure and financial reports, be submitted prior to the release of subsequent funding. These reports are reviewed and processed by the Compliance Unit once complete. Additionally, the Sub-Grants Monitoring Procedures Manual has been updat...

The MOF requires that all necessary documents, including expenditure and financial reports, be submitted prior to the release of subsequent funding. These reports are reviewed and processed by the Compliance Unit once complete. Additionally, the Sub-Grants Monitoring Procedures Manual has been updated to require management, through the Chief of Internal Audit, to prepare a management decision letter. Furthermore, a proposed adjusting entry will be made to recognize a receivable for the overpayment, which will be discussed with the grantor.

View Audit 385081

Finding 1171993 (2023-018)

Material Weakness 2023

Republic of the Marshall Islands

MH

Reporting Subrecipient Monitoring § 200.303

Condition 1: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant prior to submission to the Secretary of Finance. The existing Compact monitoring tool will be updated to include a tab to track reporting requirements. Condition 2a: Financial reports w...

Condition 1: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant prior to submission to the Secretary of Finance. The existing Compact monitoring tool will be updated to include a tab to track reporting requirements. Condition 2a: Financial reports will be uploaded onto Bisan after submitting to DOI. Condition 2b: Compact financial reports are prepared by the Compact Accountant and reviewed by the Chief Accountant for accuracy prior to submission to the Secretary of Finance. Condition 3: When creating a new SPG account, all relevant documents—including the NOA, budget narrative, and workplan— are uploaded to the FMIS prior to releasing the budget. Condition 4: A monitoring tool will be developed by the Budget Division and implemented immediately.

View Audit 385081

Finding 1171992 (2023-017)

Material Weakness 2023

Republic of the Marshall Islands

MH

Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.317

Conditions 1-2: The MOF acknowledges this finding and will address the deficiencies by reinforcing documentation and compliance requirements. Annual refresher training will be provided to current staff, and onboarding will be conducted for new staff to ensure adherence to established procedures. Con...

Conditions 1-2: The MOF acknowledges this finding and will address the deficiencies by reinforcing documentation and compliance requirements. Annual refresher training will be provided to current staff, and onboarding will be conducted for new staff to ensure adherence to established procedures. Condition 3: The MOF acknowledges this finding and notes that screening for debarred, suspended, or excluded entities was incorporated into the Grants and Sub-Grants Monitoring Procedures Manual in November 2024. The Ministry further confirms that this requirement will be enforced immediately.

View Audit 385081

Finding 1171991 (2023-014)

Material Weakness 2023

Republic of the Marshall Islands

MH

Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313

The MOF is actively recruiting two dedicated staff members to strengthen asset management, including ensuring the full utilization of the FMIS asset module for tracking, reporting, and monitoring capital assets. These positions will provide technical oversight and support for proper recording, class...

The MOF is actively recruiting two dedicated staff members to strengthen asset management, including ensuring the full utilization of the FMIS asset module for tracking, reporting, and monitoring capital assets. These positions will provide technical oversight and support for proper recording, classification, and reconciliation of assets. Furthermore, the MOF continues to coordinate with line Ministries to update and reconcile capital asset records, ensuring accuracy and completeness across all government entities.

View Audit 385081

Corrective Action Plans

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