Corrective Action Plans

Finding 485562 (2023-002)

Significant Deficiency 2023

PA

Subrecipient Monitoring Cash Management Reporting

The finding from Section III – Federal Awards Findings and Questioned Costs Finding 2023-002 – Cash Management and Reporting Condition: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. The...

The finding from Section III – Federal Awards Findings and Questioned Costs Finding 2023-002 – Cash Management and Reporting Condition: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarterly reports are due the 10th working days of January, April, July, and October. The Pennsylvania Department of Education requires annual final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after the funds are expended but no later than 30 days after the ending of the date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager will work directly with the District Superintendent and the Federal Programs Coordinator, as well as any additional parties involved in the process of the Federal Grants filing the expenditure reports quarterly and filing of the final expenditure reports. Procedures will include creating reminders on the Business Manager’s calendars that include the due dates each quarter, reporting the appropriate expenditures in the accounting software, and creating a separate report listing the expenditures for that quarter and the remaining funds for future quarters. Account numbers that accurately reflect and represent the expenditures for related funding sources will be created and reviewed for necessary changes as the projects progress.

View Audit 318339

Finding 485557 (2023-004)

Material Weakness 2023

Coastal Bend College

TX

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.305

Assistance Listing Number: 84.425F Program Name: COVID-19: HEERF – Institutional Portion Pass Through Identifying Number: N/A Award Year: 2022-2023 Federal Agency: U.S. Department of Education Management agrees with the findings and, as discussed, the College is currently searching for a candidate t...

Assistance Listing Number: 84.425F Program Name: COVID-19: HEERF – Institutional Portion Pass Through Identifying Number: N/A Award Year: 2022-2023 Federal Agency: U.S. Department of Education Management agrees with the findings and, as discussed, the College is currently searching for a candidate to fulfill the CFO position with the appropriate level of training. The College does intend to interview accounting professionals from the community to determine if appropriate levels are present. Responsible Party: Dr. Justin Hoggard, Board President and Dixie Lytle, Director of Human Resources Expected Completion: December 31, 2024 Anticipated Completion: December 31, 2024

View Audit 318332

Finding 485484 (2023-021)

Material Weakness 2023

Monroe County Board of Education

WV

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Corrective Action: Monroe County Schools will take the following corrective actions to improve the activities allowed/unallowed – ESSER: • The Board will reimburse the ESSER program for the noncompliant expenditure and ensure future expenditures meet the federal requirements for ESSER program fundin...

Corrective Action: Monroe County Schools will take the following corrective actions to improve the activities allowed/unallowed – ESSER: • The Board will reimburse the ESSER program for the noncompliant expenditure and ensure future expenditures meet the federal requirements for ESSER program funding. • The Federal Programs Director and the new CSBO will be required to review 2 CFR 200 to develop an understanding of applicable expenditures incurred with federal funds. • The Federal Programs Director will be responsible for ensuring all federal expenses are allowable under the grant according to CFR 200. • The new CSBO will review federal expenses to ensure they are allowable under the grant according to CFR 200. Effective Date: September 30, 2024 Person(s) Responsible: CSBO and Director of Federal Programs, Monroe County Schools

View Audit 318240

Finding 485470 (2023-001)

Significant Deficiency 2023

Golden Years Senior Apartments, Inc. 122-Ee-078-Wah-Np

CA

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Statement of Condition #2023-001 (CFDA 14.157): During the year ended December 31, 2023, the Corporation made a payment on the CRA loan of $1,157 without HUD approval. Recommendation: Management should submit a residual receipts request to HUD for the withdrawal in the amount of $1,157. In the futu...

Statement of Condition #2023-001 (CFDA 14.157): During the year ended December 31, 2023, the Corporation made a payment on the CRA loan of $1,157 without HUD approval. Recommendation: Management should submit a residual receipts request to HUD for the withdrawal in the amount of $1,157. In the future, management should obtain approval from HUD before making any payments on the CRA loan. Action(s) taken or planned on the finding: Management concurs with the finding and will submit a residual receipts withdrawal request in the amount of $1,157 during the year ended December 31, 2024.

View Audit 318198 Questioned Costs: $1

Finding 485455 (2023-001)

Material Weakness 2023

Village of Skokie

IL

Cash Management Reporting Internal Control / Segregation of Duties

Plan: The Village will implement internal controls to properly record property tax revenue, receivables, and deferred on a timely basis prior to audit fieldwork. Additionally, the Village Finance Director will provide monthly reviews of the financial statements.

View Audit 318181

Finding 485396 (2023-001)

Significant Deficiency 2023

Cushing Housing, INC

OK

HUD Housing Programs Cash Management Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: Cushing Housing, Inc. No. 117-11093 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regard...

CORRECTIVE ACTION PLAN Name and Number of the Project: Cushing Housing, Inc. No. 117-11093 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: HUD Guaranteed 223(a)(7) Mortgage 14.135 CORRECTIVE ACTION COMPLETED: Within 60 days of 2022 year end, the Company had expended any surplus cash on the operations of the property and the funds were no longer available. Management is in contact with HUD to find a resolution to the finding. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Jimmy K. Arnold, President, Arnold Grounds Apartment Management & Affordable Housing Specialists.

View Audit 318132

Finding 485278 (2023-006)

Significant Deficiency 2023

City of Muskegon Heights

MI

Allowable Costs / Cost Principles Cash Management Reporting

2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not f...

2023-006 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. The City has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure reports for first and second quarter of 2023 were not filed. However, these reports were filed for the third and fourth quarter of 2023. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. City Manager Anticipated Completion Date. December 31, 2024

View Audit 318039

Finding 485273 (2023-002)

Significant Deficiency 2023

Town of Boxford

MA

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

Select Board and School Committee will adopt any required written policies and procedures under Uniform Guidance. Select Board and School Committee will formally adopt written policies and procedures under Uniform Guidance by September 30, 2024

View Audit 318025

Finding 485270 (2023-008)

Material Weakness 2023

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staf...

When the new director, Robert Weismore, was hired on September 7, 2022, he replaced the former director and 3 staff members. In October he hired the current staff of Ms. Schaefer, Ms. Lynn. Ms. Filipski was hired as a part time employee in the middle of September 2022. For the next 2 months the staff reviewed each file and recalculated the figures using the correct payment standards for the necessary period and also used the September 1, 2022 approved utility schedule installed by the current staff. The recalculations caused the North Syracuse Housing Authority to reimburse $25,463 to previously miscalculated tenants. Also, had to repa HUD $23,000. The current payment standards are up to date and the current utility schedule was updated effective 7/1/2023 and will be updated effective 7/1/24 and each July thereafter.

View Audit 318024

Finding 485269 (2023-007)

Material Weakness 2023

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management

Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonabl...

Please see 2020-008 regarding payment standards and utility schedules. The current staff updated the current rent reasonableness comparisons during the summer of 2023. This was accomplished by completing a survey of area wide rents and amenities for comparable units. Each folder has a rent reasonableness form showing the comparables and justifying the rent being changed is eligible and within reason.

View Audit 318024

Finding 485266 (2023-004)

Material Weakness 2023

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed ca...

Effective 11/1/2022 all recommendations are completed with up to 90 days notice to prospective tenant, with notification as the proper verification needed to complete the recert to completion. Notification is also sent to the owner of the recertification. Once the proper verification is completed calculations are completed the tenant and owner are mailed an addendum starting new rental breakdown. The new current staff has between 10 and 15 years' experience completing recertifications. Please see item 2020-008 regarding utilities and payment standards.

View Audit 318024

Finding 485130 (2023-001)

None 2023

Goodwill Industries of the Valleys, INC and Affiliates

VA

Cash Management Eligibility Internal Control / Segregation of Duties

Audit Period: December 31, 2023 2023-001 Missing voucher documentation, U.S. Department of Labor Criteria: Internal controls over Federal awards must be designed and implemented to provide reasonable assurance of compliance with applicable Federal statutes, regulations, and the terms and conditions ...

Audit Period: December 31, 2023 2023-001 Missing voucher documentation, U.S. Department of Labor Criteria: Internal controls over Federal awards must be designed and implemented to provide reasonable assurance of compliance with applicable Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing, we noted one instance, in a sample of 68 expenditures tested, in which supporting documentation could not be provided. Action Taken: Finance staff reviewed internal controls and the overall process with team members responsible for providing supporting documentation for all expenditures as well as those who receive and review documentation prior to processing expenses for reimbursement. In addition to this training, additional review for all supporting documents has been added prior to billing for expenses. Responsible Party: Accountant responsible for billing expenditures Point of Contact: Stephanie Smoot – VP of Finance – ssmoot@goodwillvalleys.com. Expected date of correction: End of May 2024 once made aware of missing documentation.

View Audit 317924

Finding 485115 (2023-001)

Material Weakness 2023

Irl Council

FL

Cash Management § 200.303 § 200.305

2023-001 CASH MANAGEMENT Recommendation: The IRL Council should obtain clarification in writing from the grantor on guidance outside of the established procedures to prevent future misunderstandings. Management’s Response: Initial discussions with EPA staff regarding fiscal management of the funds...

2023-001 CASH MANAGEMENT Recommendation: The IRL Council should obtain clarification in writing from the grantor on guidance outside of the established procedures to prevent future misunderstandings. Management’s Response: Initial discussions with EPA staff regarding fiscal management of the funds from the Bipartisan Infrastructure Law (BIL) suggested that management of the cash for the BIL award was different than the Section 320 grant award. During these discussions, cash flow was brought up as a possible concern by IRL Council staff. EPA staff initially indicated that the grant funds were not reimbursable and that all funds would be available as soon as an award was made. The Council was not made aware that the RAIN polices would be in effect for BIL funds. The Council interpreted EPA correspondences as authorization to withdraw funds immediately upon receiving the award. Upon making the draw, EPA provided the IRL Council with clarifying information with regards to the RAIN policy. The IRL Council responded quickly to this new information and the appropriate amount of funds were returned in a timely manner. The EPA was satis􀀁ied with the corrective response and outcome. The IRL Council will continue to manage all EPA federal grants as a reimbursable grant award to ensure the RAIN policy is followed correctly. For any other Federal agency grants that may be awarded, strict adherence to that agency’s policies for treasury draws will be made. Responsible Party: Daniel Kolodny, Chief Operating Officer

View Audit 317904

Finding 485101 (2023-004)

Material Weakness 2023

City and County of Denver

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

Status: Completed Corrective Action: The City agrees with the finding. Remediation began with 2022-006. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need t...

Status: Completed Corrective Action: The City agrees with the finding. Remediation began with 2022-006. HOST makes every effort to comply with not only federal requirements but also City Charter requirements for timely payment. Occasionally there are exceptional circumstances where there is a need to update the City financial system Workday, for budget modifications or the like that could result in a delay of payment. In an effort to determine these items ahead of time we’ve updated our internal policies to require finance budget review prior to contract execution. Likewise, HOST is engaged in an application upgrade with Salesforce which is in the final User Acceptance Testing (UAT) phase to incorporate changes that now include status tracking for vendor invoice submissions and reimbursement payments. This will support a more comprehensive and accurate accounting of any legitimate postponed payments due to waiting on more required information from vendors, budget modifications, contract amendments, etc. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: Q1-2024

View Audit 317890

Finding 485046 (2023-002)

None 2023

Beloved Community Charter School

NJ

Cash Management

Schoool Business Administrator and Food Service Management Company Program Director will collaborate on appropriate use of excess cash resources

View Audit 317824

Finding 484943 (2023-002)

Significant Deficiency 2023

Veterans Bridge Home, Inc.

NC

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Findings: 1. 2023‐002‐Allowable Costs/Activities and Cash Management: ‐ Documentation of the preparer and reviewer could not be substantiated for two reimbursement requests selected for testing. ...

Findings: 1. 2023‐002‐Allowable Costs/Activities and Cash Management: ‐ Documentation of the preparer and reviewer could not be substantiated for two reimbursement requests selected for testing. Corrective Actions: 1. Development of Standardized Review Process: ‐ Create a standardized procedure for reviewing reimbursement requests, ensuring consistency in documentation and approval. 2. Establish Documentation Protocol : ‐ Implement a documentation protocol that requires each reimbursement request to include a record of preparation and review, ensuring the use of consistent communication channels and record‐keeping. ‐ Utilize month‐end checklist to ensure all documentation is complete. 3. Training and Awareness: ‐Conduct training sessions for staff involved in preparing and reviewing reimbursement requests to ensure understanding and compliance with the new procedures. 4. Internal Audit and Monitoring: ‐ Implement a regular monitoring and internal audit process to ensure compliance with the standardized review process and documentation protocol. Management’s Response: Management agrees with the findings and after audit completion, have begun implementing the corrective actions listed above. Timeline: ‐ Immediate (0‐3 months): Create and implement month‐end checklist. ‐ Short‐term (3‐6 months): Conduct initial internal audits. ‐ Ongoing (6‐12 months): Regular reconciliation, review, and monitoring of grant activities and expenses. Responsible Parties: ‐ Chief Administration Officer: Co‐create month‐end checklist and oversee the implementation of corrective actions and ensure compliance. ‐ Compliance Director: Co‐create month‐end checklist and conduct training for staff involved. ‐ Internal Finance & Compliance Teams: Conduct audits and provide feedback on process improvements.

View Audit 317783

Finding 484745 (2023-002)

Significant Deficiency 2023

Town of Provincetown, Massachusetts

MA

Allowable Costs / Cost Principles Cash Management Eligibility

Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) res...

Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Nick Robertson, Town Accountant Planned completion date for corrective action plan: The reconciliation meetings were reintroduced in December 2022 upon Nick Robertson’s hiring as Town Accountant. There have been monthly and/or as needed meetings since to reconcile ledgers before grant reimbursements are submitted. Action taken in response to finding: Prior to the turnover in the Finance Department which occurred during the FY22 to early FY23 period, there were consistent meetings between Finance/Accounting and Jacobs Engineering (they manage the Airport projects and prepare the reimbursement requests) to confirm that the Town’s accounting software matched the expenses on the reimbursement requests. These meetings reconciling the ledgers did not occur when this reimbursement request was submitted by Jacobs. These meetings have been reinstated on a monthly basis and occasionally more frequently as needed.

View Audit 317656

Finding 484693 (2023-001)

None 2023

Golden Acres Retirement Center, Inc. 112-Ee009

TX

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN: Name and Number of the Project: Golden Acres Retirement Center, Inc. No. l 12-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS: We concur with the findings and recommendations of our a...

CORRECTIVE ACTION PLAN: Name and Number of the Project: Golden Acres Retirement Center, Inc. No. l 12-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS: We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 1: Section 202 Capital Advance, Assistance Listing 14:157 CORRECTIVE ACTION COMPLETED: On March 25, 2024, the Company deposited $27,624 into the residual receipts account. Finding cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 317582 Questioned Costs: $1

Finding 484658 (2023-004)

Significant Deficiency 2023

Orange County School Readiness Coalition, Inc.

FL

Cash Management § 200.305

Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 C...

Finding 2023-004: Timely Remittance of Earned Interest Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to remit all interest earned on federally funded advances to DEL within 30 days after the fiscal year end per DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). Condition: The Organization failed to remit all earned interest to DEL within the 30 day deadline in accordance with the grant agreement. Cause: The Organization experienced high management turnover which delayed the calculation of interest earned and remittance to DEL. Effect: The Organization did not meet the remittance submission deadline requirement as set forth by DEL Program Guidance 240.01 Cash Management and 2 CFR 200.305(9). The earned interest was remitted August 2, 2023. Recommendation: We recommend the Organization designate an individual to calculate interest earned and closely monitor the submission deadline. Corrective Action Plan: ELC Management will make sure that measures are in place to ensure all interest earned is reconciled monthly and paid timely back to DEL. Responsible Party: Jenny Longo, CFO Anticipated Completion Date: August 2024

View Audit 317564

Finding 484657 (2023-003)

Significant Deficiency 2023

Orange County School Readiness Coalition, Inc.

FL

Cash Management Reporting

Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October...

Finding 2023-003: Timely Remittance of Advances Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: In accordance with the grant agreement and DEL Program Guidance 240.01, Cash Management Procedures, any advance that cannot be expended or offset by September 18, must be returned to DEL by October 31 of the following year. Condition: The Organization did not timely remit the unexpended advance related to the 2022- 2023 fiscal year in compliance with the grant agreement and DEL Program Guidance. Cause: Lack of effective controls surrounding cash management and review of controls to ensure compliance with grant and DEL Program Guidance. Effect: The Organization did not timely remit the unexpended advance related to the 2022-2023 fiscal year to DEL. The advances were returned in full as of January 25, 2024. Recommendation: We recommend the Organization implement procedures to ensure that all advances are reconciled on a monthly basis and remitted to DEL in accordance with the grant agreement and DEL guidance Corrective Action Plan: ELC Management will make sure that measures are in place to ensure all advances are reconciled monthly and paid timely back to DEL. Responsible Party: Jenny Longo, CFO Anticipated Completion Date: August 2024

View Audit 317564

Finding 484567 (2023-075)

None 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

ALN: 97.042, 97.047, Corrective Action Plan: Inadequate Support for Federal Reimbursement - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, has improved and implemented internal control procedures to ensure proper supporting documentation is sufficient a...

ALN: 97.042, 97.047, Corrective Action Plan: Inadequate Support for Federal Reimbursement - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, has improved and implemented internal control procedures to ensure proper supporting documentation is sufficient at the time of reimbursement and continues to work with the Federal Emergency Management Agency (FEMA) to ensure compliance with grant guidance. The department reviews and updates the current internal control process to ensure sufficient documentation is received and maintained. Person(s) Responsible for Corrective Measures: Delila Bruno, Administrator, Montana Department of Military Affairs, Target Date: Completed

View Audit 317490 Questioned Costs: $1

Finding 484547 (2023-037)

Material Weakness 2023

State of Montana

MT

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

ALN: 84.010, Corrective Action Plan: Unallowed Indirect Cost Recovery - Title I - OPI - The Centralized Services Division (CSD) Senior Manager of the Montana Office of Public Instruction has implemented corrections such that the office is now in compliance with federal regulations. The Chief Fina...

ALN: 84.010, Corrective Action Plan: Unallowed Indirect Cost Recovery - Title I - OPI - The Centralized Services Division (CSD) Senior Manager of the Montana Office of Public Instruction has implemented corrections such that the office is now in compliance with federal regulations. The Chief Financial Officer and CSD Senior Manager will implement two levels of checks to ensure indirect costs are only recovered for allowable costs. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 08/31/2024

View Audit 317490 Questioned Costs: $1

Finding 484525 (2023-003)

Material Weakness 2023

State of Montana

MT

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 12.401, Corrective Action Plan: Untimely Claim Submission - National Guard Operations and Maintenance (O&M) Projects - DMA - The Montana Department of Military Affairs has hired new staff and implemented a new reimbursement request tracking process. The new process requires reimbursement requ...

ALN: 12.401, Corrective Action Plan: Untimely Claim Submission - National Guard Operations and Maintenance (O&M) Projects - DMA - The Montana Department of Military Affairs has hired new staff and implemented a new reimbursement request tracking process. The new process requires reimbursement requests to be completed bi-weekly or monthly, depending on the specific operations and maintenance project. Person(s) Responsible for Corrective Measures: Janae Grotbo, Chief Financial Officer, Montana Department of Military Affairs, Target Date: Completed

View Audit 317490

Finding 484477 (2023-013)

Material Weakness 2023

State of Montana

MT

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.313 § 200.317 § 200.332 § 200.403

ALN: 20.509, Corrective Action Plan: Noncompliance with Federal Procurement Requirements - MDT - The Montana Department of Transportation has hired new leadership for the Transit Section, who are actively working with the Federal Transit Administration (FTA) and the subrecipients to formalize proc...

ALN: 20.509, Corrective Action Plan: Noncompliance with Federal Procurement Requirements - MDT - The Montana Department of Transportation has hired new leadership for the Transit Section, who are actively working with the Federal Transit Administration (FTA) and the subrecipients to formalize procedures, document oversight measures, and correct the deficiencies. Person(s) Responsible for Corrective Measures: Rob Stapley, Administrator, Montana Department of Transportation, Target Date: 06/30/2025

View Audit 317490 Questioned Costs: $1

Finding 484435 (2023-030)

Material Weakness 2023

State of Montana

MT

Cash Management Period of Performance HUD Housing Programs § 200.1 § 200.303

ALN: 84.425, 84.425F, Corrective Action Plan: Controls and Compliance - HEERF - MSU - The Montana State University - Bozeman will enhance internal controls to comply with federal regulations surrounding cash management and reporting requirements for new Federal programs, including those through th...

ALN: 84.425, 84.425F, Corrective Action Plan: Controls and Compliance - HEERF - MSU - The Montana State University - Bozeman will enhance internal controls to comply with federal regulations surrounding cash management and reporting requirements for new Federal programs, including those through the Higher Education Emergency Relief Fund (HEERF), and intends to use existing resources and controls within the university to strengthen the review and reporting requirements for new programs. The university is corresponding with the United States Department of Education to resolve the use of outstanding HEERF monies. Person(s) Responsible for Corrective Measures: Aaron Mitchell, Associate Vice President for Financial Services, Montana State University - Bozeman, Target Date: 12/31/2024

View Audit 317490

Corrective Action Plans

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