Corrective Action Plans

Finding 523365 (2023-023)

Material Weakness 2023

GU

Reporting

Finding No.: 2023-023 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency disagrees with the finding of non-compliance as we have complied to submit the reporting in a timely manner to the federal agency. Du...

Finding No.: 2023-023 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency disagrees with the finding of non-compliance as we have complied to submit the reporting in a timely manner to the federal agency. Due to the timing of required reporting, it may not align with reported AS400 expenditures after reporting has been posted. There is no provision in the reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section. Implementation of the Federal Module anticipated to be fully functional by end of FY2025 will automate and improve this process.

View Audit 342645

Finding 523364 (2023-022)

Material Weakness 2023

Government of Guam

GU

Questioned Costs Program Income Reporting

Finding No.: 2023-022 Program Income Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza (GEPA) Agency disagrees with the findings. The program income is not tied to assist or supplement the federal awards. The program income is us...

Finding No.: 2023-022 Program Income Responding Agency: Guam Environmental Protection Agency (GEPA) Responsible Personnel: Michelle Lastimoza (GEPA) Agency disagrees with the findings. The program income is not tied to assist or supplement the federal awards. The program income is used to supplement the special revenue funds handle by the department.

View Audit 342645 Questioned Costs: $1

Finding 523363 (2023-021)

Significant Deficiency 2023

Government of Guam

GU

Procurement, Suspension & Debarment

Finding No.: 2023-021 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement process was followed based off GAC Title 5 Chapter 5 §5213.

View Audit 342645

Finding 523362 (2023-020)

Material Weakness 2023

Government of Guam

GU

Subrecipient Monitoring

Finding No.: 2023-020 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency followed the criteria stated in the finding. Improvements to monitoring controls have been implemented. Prior to the cr...

Finding No.: 2023-020 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The agency followed the criteria stated in the finding. Improvements to monitoring controls have been implemented. Prior to the creating of any subrecipient account a copy of the FFATA report be attached, as well as, creating a check list of subrecipient monitoring requirements prior to any payments being made.

View Audit 342645

Finding 523361 (2023-019)

Material Weakness 2023

Government of Guam

GU

Subrecipient Monitoring Reporting HUD Housing Programs

Finding No.: 2023-019 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) An awardee could not report the required information in FSRS unless the federal awarding agency has registered the award. The US Treasury has no...

Finding No.: 2023-019 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) An awardee could not report the required information in FSRS unless the federal awarding agency has registered the award. The US Treasury has not advised the Government that they have registered the Capital Projects Fund award.

View Audit 342645

Finding 523360 (2023-018)

Significant Deficiency 2023

Government of Guam

GU

Subrecipient Monitoring § 200.331

Finding No.: 2023-018 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Government continues to disagree with the auditor. The language of CFR 200.331(c) is clear that it is the judgement of the pas...

Finding No.: 2023-018 Subrecipient Monitoring Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Government continues to disagree with the auditor. The language of CFR 200.331(c) is clear that it is the judgement of the pass-through entity that is important. The auditor does not explain the reasoning for reaching a different opinion. Many jurisdictions have engaged third-party administrators for programs without concluding that they become sub-recipients.

View Audit 342645

Finding 523359 (2023-017)

Material Weakness 2023

Government of Guam

GU

Questioned Costs Procurement, Suspension & Debarment

Finding No.: 2023-017 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement personnel will continue to enforce compliance with applicable procurement. A requirement of no less tha...

Finding No.: 2023-017 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Procurement personnel will continue to enforce compliance with applicable procurement. A requirement of no less than three (3) price quotations to be on file, with evidence of solicitation from other potential suppliers to participate. In addition, a requirement for a “no quote” submission and to solicit from other potential suppliers should a “no quote” be received. It is our belief that we have followed the procurement process based on GAC Title 5 Chapter 5 §5213 for conditions 1 and 2. Condition 3, $3.35 mil are not a cost in our books, as these costs are captured in GMHA’s audit expenditures.

View Audit 342645 Questioned Costs: $1

Finding 523358 (2023-016)

Significant Deficiency 2023

Government of Guam

GU

Reporting Subrecipient Monitoring

Finding No.: 2023-016 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency disagrees with the finding of non-compliance as we have complied to submit the reporting in a timely manner to the federal agency. Du...

Finding No.: 2023-016 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency disagrees with the finding of non-compliance as we have complied to submit the reporting in a timely manner to the federal agency. Due to the timing of required reporting, it may not align with reported AS400 expenditures after reporting has been posted. There is no provision in the reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section. Implementation of the Federal Module anticipated to be fully functional by end of FY2025 will automate and improve this process.

View Audit 342645

Finding 523357 (2023-015)

Significant Deficiency 2023

Government of Guam

GU

Questioned Costs Subrecipient Monitoring Eligibility

Finding No.: 2023-015 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) All documents were provided to HAF for client’s eligibility for the program. However, due to a move, file was misplaced. Records Management SO...

Finding No.: 2023-015 Eligibility Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) All documents were provided to HAF for client’s eligibility for the program. However, due to a move, file was misplaced. Records Management SOPs will be updated to have all documentation stored electronically.

View Audit 342645 Questioned Costs: $1

Finding 523356 (2023-014)

Significant Deficiency 2023

Government of Guam

GU

Reporting Subrecipient Monitoring

Finding No.: 2023-014 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency disagrees with the finding of non-compliance as we have complied to submit the reporting in a timely manner to the federal agency. Du...

Finding No.: 2023-014 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency disagrees with the finding of non-compliance as we have complied to submit the reporting in a timely manner to the federal agency. Due to the timing of required reporting, it may not align with reported AS400 expenditures after reporting has been posted. There is no provision in the reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section. Implementation of the Federal Module anticipated to be fully functional by end of FY2025 will automate and improve this process.

View Audit 342645

Finding 523355 (2023-013)

Significant Deficiency 2023

Government of Guam

GU

Reporting

Finding No.: 2023-013 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency disagrees with the finding of non-compliance as we have complied to submit the reporting in a timely manner to the federal agency. Du...

Finding No.: 2023-013 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The Agency disagrees with the finding of non-compliance as we have complied to submit the reporting in a timely manner to the federal agency. Due to the timing of required reporting, it may not align with reported AS400 expenditures after reporting has been posted. There is no provision in the reporting for adjustments of previously reported values. Moving forward all reporting will be reviewed and approved by the Federal and Compliance Section. Implementation of the Federal Module anticipated to be fully functional by end of FY2025 will automate and improve this process.

View Audit 342645

Finding 523354 (2023-012)

Material Weakness 2023

Government of Guam

GU

Questioned Costs Procurement, Suspension & Debarment

Finding No.: 2023-012 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Legal requirement was followed. In circumstances where less than 3 quotes are obtained, that is a market indication...

Finding No.: 2023-012 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Legal requirement was followed. In circumstances where less than 3 quotes are obtained, that is a market indication that further efforts to secure quotation will be unsuccessful.

View Audit 342645 Questioned Costs: $1

Finding 523353 (2023-011)

Material Weakness 2023

Government of Guam

GU

Equipment & Real Property Management Reporting

Finding No.: 2023-011 Equipment and Real Property Management Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Implementation of a Fixed Assets Module as part of the new FMIS system is near completion which will help automate ...

Finding No.: 2023-011 Equipment and Real Property Management Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) Implementation of a Fixed Assets Module as part of the new FMIS system is near completion which will help automate the tracking and reporting of capital assets. DOA will update the SOP for the Fixed Assets for capital asset reporting accordingly. In addition, the Agency will require all line agencies to designate a property manager to periodically track tagged assets on a revolving basis. Review of Assets acquired in FY2023 was completed, with FY2024 in progress. As noted previously, the process is hampered by difficulties in recruiting personnel.

View Audit 342645

Finding 523352 (2023-010)

Material Weakness 2023

Government of Guam

GU

Subrecipient Monitoring Reporting

Finding No.: 2023-010 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The subrecipients were not listed in the FFATA Subaward Reporting System (FSRS). This was an oversight on our part and have corrected this actio...

Finding No.: 2023-010 Reporting Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) The subrecipients were not listed in the FFATA Subaward Reporting System (FSRS). This was an oversight on our part and have corrected this action. The FSRS was updated to include the subrecipients to the Guam Department of Administration Guam Broadband Infrastructure Program (Federal Award ID Number 66-08-I2208). Moving forward, we will ensure to report first-tier subawards of $30,000 or more to the Federal funding Accountability and Transparency Act Subaward Reporting System. This has been remedied as the Agency did the reporting in FSRS in FY24.

View Audit 342645

Finding 523349 (2023-009)

Material Weakness 2023

Government of Guam

GU

Questioned Costs Special Tests & Provisions Eligibility

Finding No.: 2023-009 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Agency disagrees with the finding. [Case Numbers 600020362, 300075627 and 300073890] Documentation was provided to auditor electronically on 09/03/2024. Additional documentati...

Finding No.: 2023-009 ADP System for SNAP Responding Agency: Department of Public Health and Social Services (DPHSS) Agency disagrees with the finding. [Case Numbers 600020362, 300075627 and 300073890] Documentation was provided to auditor electronically on 09/03/2024. Additional documentation was provided in person on 11/15/2024 because the files were too large to send via email. [Case Number 201301439] The additional documentation related to the "processing of the household size of the applicant, resulting in an overpayment" was included in the files provided on 11/15/2024 to dispute this finding. Additional information was provided to explain. 201301439 -benefit amount is for a household size of 8 based on the renewal and change reports submitted during the certification period 3/1/2024-02/29/2024. Benefit amount indicated on the audit report says $312, which was not what was issued. Screenshots of this process was provided. 600020362 – The notice of action was provided and all other documents for this case. Details of corrective actions and target dates are set forth in GovGuam’s Corrective Action Plan.

View Audit 342645 Questioned Costs: $1

Finding 523346 (2023-008)

Material Weakness 2023

Government of Guam

GU

Special Tests & Provisions Eligibility

Finding No.: 2023-008 Quality Control and Program Integrity Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Theresa Arriola, Director (DPHSS) We agree with this finding. Due to the overwhelming volume of applications, it was difficult ...

Finding No.: 2023-008 Quality Control and Program Integrity Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Theresa Arriola, Director (DPHSS) We agree with this finding. Due to the overwhelming volume of applications, it was difficult to determine and review 100% of applications. The current application does not specify, whether the applicant or a household member is a government employee. The goal was to service as many people as possible in a very short time frame. Our corrective action plan is as follows: 1. It was indicated in the Post Disaster report under Lessons Learned about revising the DSNAP application. The application will include a question or checkbox that will ask if the applicant or any household member is a government employee. Our target date is January 2026. 2. The application will be routed to the Supervisory D-SNAP team who will conduct the reviews on government employees. Our target date is November 2025.

View Audit 342645

Finding 523340 (2023-002)

Significant Deficiency 2023

Choice in Aging

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

This condition existed due to multiple payroll systems used during the last two audit periods and untrained personnel. Current staff is fully trained on a new payroll system and capable of maintaining our newly developed processes and controls. Anicipated completion date is at the completion of the ...

This condition existed due to multiple payroll systems used during the last two audit periods and untrained personnel. Current staff is fully trained on a new payroll system and capable of maintaining our newly developed processes and controls. Anicipated completion date is at the completion of the 2024 audit. Responsible contact person is Caitlin Cole, Human Resources manager.

View Audit 342622

Finding 523339 (2023-002)

Material Weakness 2023

The Other Side Academy

UT

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.326

Corrective Action Plan Finding 2023-002 Criteria: Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the ...

Corrective Action Plan Finding 2023-002 Criteria: Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients “must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price” 2 CFR section 200.318(i). Auditor Recommendation: We recommend the Academy ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Auditee Response/ Corrective Action Plan: The Academy will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified. Person Responsible: Tim Stay, CEO Timeline: All future contract solicitations will follow the required procurement standards.

View Audit 342616

Finding 523317 (2023-001)

Significant Deficiency 2023

South Pittsburg Board of Water Works and Sewers and Marion Natural Gas

TN

Reporting

The Utility System agrees with the recommendation and has implemented new procedures to ensure better accuracy of data on the compliance reporting.

View Audit 342589

Finding 523316 (2023-001)

Material Weakness 2023

Cascadia Behavioral Healthcare, Inc.

OR

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502

Corrective action planned – The Organization will reinforce and expand its policy of reviewing contracts for federal awards to include development properties and other forms of non-standard expenditures including non-cash assistance and loans. These policies and procedures will be added to the year-...

Corrective action planned – The Organization will reinforce and expand its policy of reviewing contracts for federal awards to include development properties and other forms of non-standard expenditures including non-cash assistance and loans. These policies and procedures will be added to the year-end financial statement reporting checklist which is reviewed and monitored by the Controller. During this process, the staff member assigned to completing the schedule of federal expenditures (currently the senior fiscal program analyst), will communicate with risk management to review incoming contracts during the year, as well as at year end to ensure that federal monies are accounted for, and that significant unusual transactions will be accounted for. The staff member assigned to completing this report will also communicate it to the Controller for review. Name(s) of contact person(s) responsible for corrective action – Richard Sroka, Senior Fiscal Program Analyst in charge of grant reporting Anticipated completion date – Implemented.

View Audit 342585

Finding 523311 (2023-003)

Significant Deficiency 2023

Quest Community Development Organization, Inc.

GA

Questioned Costs Eligibility Special Tests & Provisions

Criteria: Regulations require that HOME-assisted units in a rental housing project must be occupied only be households that are eligible as low-income families and must meet certain limits on rents that can be charged. Condition: The Organization was unable to provide evidence of income verificati...

Criteria: Regulations require that HOME-assisted units in a rental housing project must be occupied only be households that are eligible as low-income families and must meet certain limits on rents that can be charged. Condition: The Organization was unable to provide evidence of income verification, to be completed upon signing an annual rental agreement, for seven of the tenants selected for testing. Effect: The Organization did not comply with 24 CFR § 92.252 (h). Per 24 CFR § 92.252 (h), this results in material noncompliance with the provisions of Federal statues, regulations, and terms and conditions of Federal awards related to major programs. Questioned Costs: The Organization’s lack of compliance resulted in $77,295 of questioned costs. Questioned costs were calculated by comparing the subsidies received for the exceptions noted and applying the prorated percentages to the remaining affected population. Cause: The Organization did not maintain evidence of annual income verification for seven of the tenants selected for testing. Recommendations: We recommend management review the tenant roles annually to ensure required income verifications are documented in compliance with program requirements. Views of Responsible Officials: The Organization agrees with the finding and will work to implement the recommendations.

View Audit 342579 Questioned Costs: $1

Finding 523310 (2023-002)

Significant Deficiency 2023

Quest Community Development Organization, Inc.

GA

Reporting Special Tests & Provisions § 200.512 § 200.516

Criteria: Regulations require that the Organization must submit the single audit data collection form and reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or 9 months after the end of the audit period, to comply with 2 CFR § 200.512(a)(1). Condition: T...

Criteria: Regulations require that the Organization must submit the single audit data collection form and reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or 9 months after the end of the audit period, to comply with 2 CFR § 200.512(a)(1). Condition: The Organization submitted their 2022 Single Audit Data Collection form on September 5, 2024, which was 20 months after the end of the audit period. Effect: The Organization did not comply with 2 CFR § 200.512(a)(1). Per 2 CFR § 200.516(a)(2), this results in material noncompliance with the provisions of Federal statues, regulations, and terms and conditions of Federal awards related to major programs. Questioned Costs: No questioned costs were identified as a result of our procedures. Cause: The Organization failed to submit their 2022 Single Audit Data Collection form before the end of September 2023 – the 9 month post-audit period ending deadline. Recommendations: We recommend management finalize and submit their single audit data collection forms within the 9 month window moving forward. Views of Responsible Officials: The Organization agrees with the finding and will work to implement the recommendations.

View Audit 342579

Finding 523286 (2023-001)

Material Weakness 2023

Reclamation District No. 108

CA

Reporting

Finding 2023-001 Central Valley Improvement Act, Title XXXIV. We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Management's Response: The District concurs with the finding. Responsible Individuals: General Accountant Maria Gar...

Finding 2023-001 Central Valley Improvement Act, Title XXXIV. We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Management's Response: The District concurs with the finding. Responsible Individuals: General Accountant Maria Garcia, and Assistant Controller Alondra Morales. Corrrective Action Plan: SEFA will be prepared and then reviewed by a second person for accuracy. Anticipated Completion Date: April 2025.

View Audit 342540

Finding 523284 (2023-006)

Significant Deficiency 2023

Little River Band of Ottawa Indians

MI

Reporting

Auditor Description of Condition and Effect: During our audit, we noted a variance between amounts reported on certain quarterly P&E reports and amounts recorded in the general ledger and presented on the schedule of expenditures of federal awards (SEFA) for fiscal year 2023. As a result of this con...

Auditor Description of Condition and Effect: During our audit, we noted a variance between amounts reported on certain quarterly P&E reports and amounts recorded in the general ledger and presented on the schedule of expenditures of federal awards (SEFA) for fiscal year 2023. As a result of this condition, the Tribe did not fully comply with the requirements of the grant award or the Uniform Guidance. Auditor Recommendation: We recommend that the Tribe reconcile quarterly P&E reporting with amounts in the general ledger to ensure that all expenditures reported are classified in the correct project category on the P&E reporting and in the correct reporting period. Corrective Action: Due to corrections of current or prior year postings of expenses, there were variances between our general ledger expenses and the expenses reported in quarterly reports in 2023. These variances were corrected either in 2023 or 2024 reporting. The quarterly report for 12/31/2024 balanced to the general ledger, so all variances have been corrected. Responsible Person: Angela L. Rabb, Chief Financial Officer Anticipated Completion Date: 01/01/2025

View Audit 342535

Finding 523268 (2023-013)

Significant Deficiency 2023

Pottawatomie County

OK

Subrecipient Monitoring Reporting Period of Performance § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

View Audit 342527

Corrective Action Plans

Filters