Corrective Action Plans

Finding 403021 (2023-001)

Material Weakness 2023

Word of Life Fellowship, Inc. and Subsidiary

NY

Internal Control / Segregation of Duties Student Financial Aid Material Weakness

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: In response to the identified discrepancies, we have developed a comprehensive action plan aimed at enhancing our procedures and mitigating the risk of similar issues in the future. 1. Review of Title IV Fund Retur...

Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: In response to the identified discrepancies, we have developed a comprehensive action plan aimed at enhancing our procedures and mitigating the risk of similar issues in the future. 1. Review of Title IV Fund Return Processes: • Conducted a thorough review of our current Title IV fund return processes to identify the underlying causes of the discrepancies. • Assessed current procedures, documentation, and staff training protocols to pinpoint areas needing improvement. 2. Implementation of Bi-Weekly Enrollment Status Reviews: • Establish a process to review student enrollment status every two weeks to identify students who have withdrawn or stopped attending. • Designate specific team members responsible for conducting these bi-weekly reviews. • Provide comprehensive training for designated staff on the importance and procedures of Return to Title IV (R2T4) calculations. 3. Standardized Communication Process: • Develop a standardized process for promptly communicating student withdrawals to the third-party servicer after each bi-weekly review. • Ensure clear guidelines and timelines for communication to prevent delays. 4. Monitoring and Documentation: • The Financial Aid Office will document all actions taken under this corrective action plan. • Maintain detailed records of bi-weekly reviews, communications with the third-party servicer, and subsequent R2T4 calculations. 5. Compliance and Success: • By implementing this corrective action plan, the Financial Aid Office will ensure timely and accurate R2T4 calculations. • Maintain compliance with federal regulations and prevent delays through regular reviews, proper documentation, and prompt communication. Person Responsible for Corrective Action Plan: Alex Hackett, Director of Financial Aid Anticipated Date of Completion: 7/31/2024

View Audit 310166

Finding 402900 (2023-001)

Significant Deficiency 2023

Mid-East Regional Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Mid-East Regional Housing Authority Corrective Action Plan for the year ended September 30, 2023 Section II - Financial Statement Findings - None Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Lynn Alligood Executive Director Corrective Action: ...

Mid-East Regional Housing Authority Corrective Action Plan for the year ended September 30, 2023 Section II - Financial Statement Findings - None Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of Contact Person: Lynn Alligood Executive Director Corrective Action: We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Proposed Completion Date: Immediately

View Audit 310158

Finding 402891 (2023-002)

Significant Deficiency 2023

Young Men's Christian Association of Middle Tennessee

TN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper...

Finding 2023-002 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring that proper evidence is maintained of the control over compliance with financial reporting requirements. Corrective Action: Management will ensure that reviews of documents submitted to grantors will be reviewed and documented such that evidence of such reviews will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation. If there are questions regarding this corrective action plan, please call Marcy Towns, Chief Financial Officer, at (615) 259-9622.

View Audit 310136

Finding 402890 (2023-001)

Significant Deficiency 2023

Young Men's Christian Association of Middle Tennessee

TN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001 – Significant Deficiency in Internal Controls over Allowable Costs (Payroll) – COVID-19 ARPA Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and p...

Finding 2023-001 – Significant Deficiency in Internal Controls over Allowable Costs (Payroll) – COVID-19 ARPA Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on employee time sheets and pay rates including proper evidence is maintained of the control over compliance with allowable cost requirements, related to payroll. Corrective Action: The referenced significant deficiency was due to several factors including, but not limited to system migration from one third party payroll provider to another. For any future system migrations, the evidence of the review and approval of employee time sheets and pay rates will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The third party payroll provider has transitioned to one more well suited to the needs of the YMCA and management has begun efforts to ensure that the approval of payroll, as captured within the system at the time of processing payroll, will also be retained for future reference, should it be needed. The remaining aspects of the Corrective Action will be immediately implemented in response to the auditor's recommendation.

View Audit 310136

Finding 402870 (2023-007)

Material Weakness 2023

Tullahoma Housing Authority

TN

HUD Housing Programs Internal Control / Segregation of Duties

2023-007 – ALN 14.872 – Public Housing Capital Funds Program – Wage Rate Requirements Planned Corrective Action: The Interim Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Chris...

2023-007 – ALN 14.872 – Public Housing Capital Funds Program – Wage Rate Requirements Planned Corrective Action: The Interim Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Christy Amacher, Interim Executive Director Projected Completion Date: September 30, 2024

View Audit 310090

Finding 402867 (2023-101)

Material Weakness 2023

El Rio Santa Cruz Neighborhood Health Center, INC

AZ

Eligibility Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs: 2023-101 Reporting Recommendation: We recommend that the PRF Reports are reviewed and approved by a management team member who is not involved in the preparation, and has sufficient knowledge of the program's requirements. Action Taken: The Center concurs...

Federal Award Findings and Questioned Costs: 2023-101 Reporting Recommendation: We recommend that the PRF Reports are reviewed and approved by a management team member who is not involved in the preparation, and has sufficient knowledge of the program's requirements. Action Taken: The Center concurs and has implemented the recommendation. Contact Person: Controller Completion date: Fiscal year ending 2024.

View Audit 310074

Finding 402855 (2023-001)

Significant Deficiency 2023

Scott County Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Management agrees with finding, will reevaluate salary levels and staffing for HCV program

View Audit 310040 Questioned Costs: $1

Finding 402854 (2023-001)

Significant Deficiency 2023

Pawtucket Central Falls Development Corporation & Subsidiaries

RI

Internal Control / Segregation of Duties

Name of Auditee: Pawtucket Central Falls Development Corporation and Subsidiaries Name of Audit Firm: Damiano, Burk & Nuttall, P.C. Period Covered: 07/01/22–06/30/23 CAP Prepared By: Tyler Munsinger Title: Chief Financial Officer Telephone Number: 1-617-532-8617 A. Current Findings on the Schedule o...

Name of Auditee: Pawtucket Central Falls Development Corporation and Subsidiaries Name of Audit Firm: Damiano, Burk & Nuttall, P.C. Period Covered: 07/01/22–06/30/23 CAP Prepared By: Tyler Munsinger Title: Chief Financial Officer Telephone Number: 1-617-532-8617 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Section III-Findings-Major Federal Award Programs Audit: 1. Finding No. 2023-001 a. Comments on the Finding and Each Recommendation We agree with the auditors’ findings and recommendations. b. Action(s) Taken or Planned on the Finding Additional personnel have been hired and stricter internal controls have been implemented to prevent recurrence of the circumstances that lead to the finding: 1. Cash receipts are now only accepted via the secure onsite drop box which is always locked and is only to be opened in the presence of two staff members at the same time each day. Daily logs of drop box receipts will be maintained by the site staff and monitored by management. 2. Updated instructions have been sent to tenants on how to properly complete and address checks and money orders and utilize the onsite secure payment drop box. 3. Options for electronic and online payment methods are now being offered to tenants. 4. Rental reminders and delinquency notices will be sent, and monitored by management, on a monthly basis.

View Audit 310038

Finding 402842 (2023-007)

Significant Deficiency 2023

National Governors Association Center for Best Practices

DC

Internal Control / Segregation of Duties Reporting § 200.512

2023-007 – Data Collection Form and Single Audit Reporting Package Data Collection Form and Single Audit Contact: Alice Bernardi Title: Controller Phone Number: 202-624-5347 Anticipated Completion Date: February 2025 Management’s Corrective Action Plan NGA Management has determined that our busine...

2023-007 – Data Collection Form and Single Audit Reporting Package Data Collection Form and Single Audit Contact: Alice Bernardi Title: Controller Phone Number: 202-624-5347 Anticipated Completion Date: February 2025 Management’s Corrective Action Plan NGA Management has determined that our business needs and federal requirements mandate the routine completion of our audit before the first week in February. Over the past two years, delays have been encountered primarily due to the timing of NGA's pre-audit and fieldwork assignments. Timely completion of the audit process is a shared responsibility with our audit partners. We have observed that some topics related to NGA's business model require extensive back and forth, and we will seek to develop documentation that can be used as a resource for orienting new auditors on our projects to avoid time-consuming, repetitive conversations. To ensure adherence to this critical timeline, NGA will initiate its pre-audit and fieldwork assignments at least two months earlier than in the past two years. NGA will adjust next year's audit schedule accordingly, with the expectation that this revised timeline will be fully implemented for our fiscal year 2024 audit, which will be completed in February 2025.

View Audit 310033

Finding 402815 (2023-004)

Significant Deficiency 2023

City of Jackson

MN

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The finance department will establish policies and procedures to ensure reports are reviewed appropritely. Offical Responsible for Ensuring CAP: Matt Skaret, City...

Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The finance department will establish policies and procedures to ensure reports are reviewed appropritely. Offical Responsible for Ensuring CAP: Matt Skaret, City Administrator, is the official responsible for ensuring corrective action of the deficiency. Planned Completion Date for CAP: December 31, 2024. Plan to Monitor Completion of CAP: The City Council will be monitoring this corrective action plan.

View Audit 309998

Finding 402814 (2023-002)

Material Weakness 2023

Housing Authority of the City of Greenville

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2023-002 - Continuumof Care Tenant Files - Eligibility - Internal Control over Tenant Files - Noncomplianceand Material Weakness Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the follow ing by our fiscal year-end Septemb...

Finding 2023-002 - Continuumof Care Tenant Files - Eligibility - Internal Control over Tenant Files - Noncomplianceand Material Weakness Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the follow ing by our fiscal year-end September 30, 2024: a. Program Coordinators will maintain all Contin uum of Care Tenant files in individual file folders designated by special purpose voucher programs. All loosedocuments will be anchored in tenant files. b. An action plan has been developed for the Continuum of Care programs to ensure that all program files are HUD, State, and GHA compliant starting with October l, 2023, files through the current. c. Continuum of Care fiscal year 2024 (October 2023-September 2024) re exams and interim s will be caught up and complete as they become effective. All tenant files will be reviewed and compliant by FYE2024. d. All la te/overdue re-exams will be compliant by FYE2024. e. During FYE2024, the Deputy Executive Director/COOwill perform qualit y controls on all Continuum of Care tenant files processed each month prior to ini tialization c2_5th 3olh of each month). f. File checklist sheets will be placed in each file upon quality control review to be signed off by the Deputy Executive Director/COO. g. Additional training will be required and ongoing for Program Coordinators. h. Other internal control measures will be implemented to elim inate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2024

View Audit 309996

Finding 402813 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Greenville

NC

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding 2023-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance andSignificant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fisca l year-...

Finding 2023-001 - Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance andSignificant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fisca l year-end September 30, 2024: a. Hous ing Choice Voucher tenant files will be reviewed and quality controlled each mo nth prior to initiali za tio n (25t 11- 30 111 of each month) by the Deputy Executive Director/COO. b. An action pla n has been develo ped for the Housing Choice Voucher department to ensure that all Housing Choice Voucher files are HUD and GHA compliant starting with October 1, 2023 files through the cun-e nt. c. Hous ing Choice Voucher calendar-year 2024 (October 2023-September 2024) re-exams are substantially complete, as they become effective. All tenant files will be reviewedand HUD-co mpliant by FYE2024. d. During FYE2024, the Deputy Executive Director/COO will perform 40% quality controls of the monthly re-exams processed by the Housing Specialists. e. File checklist sheets will be placed in each file upon quality control review to be signed off by the Deputy Executive Director/COO. f. Additional training has been and will be made available as necessary. g. Other interna l control measures will be implemented as deemed necessary by the Deputy Executive Director/COO, to eliminate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2024

View Audit 309996

Finding 402751 (2023-052)

Material Weakness 2023

State of Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2023-052 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Assistance to Ineligible Refugees Management Views LEO and MDHHS agree with the finding. Planned Corrective Action For part a., MDHHS will issue a memo to BSCs and local offices and provi...

Finding 2023-052 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Assistance to Ineligible Refugees Management Views LEO and MDHHS agree with the finding. Planned Corrective Action For part a., MDHHS will issue a memo to BSCs and local offices and provide training to local office staff regarding the requirements to maintain sufficient documentation to support Refugee and Entrant Assistance State/Replacement Designee Administered Programs eligibility. For part b., MDHHS corrected the reporting defect and properly adjusted the accounting records. MDHHS already had a process in place to identify the reporting defect and make necessary accounting adjustments. MDHHS will ensure that accounting adjustments are prioritized for any future reporting defects. Anticipated Completion Date a. September 30, 2024 b. Completed Responsible Individual(s) a. Mariah Schaefer, MDHHS b. Trish Bouck, MDHHS

View Audit 309982 Questioned Costs: $1

Finding 402736 (2023-045)

Significant Deficiency 2023

State of Michigan

MI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

Finding 2023-045 Temporary Assistance for Needy Families, ALN 93.558 - MiSACWIS Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For parts a. and c., MDHHS will continue to provide training for local office security coordinators (LOS...

Finding 2023-045 Temporary Assistance for Needy Families, ALN 93.558 - MiSACWIS Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For parts a. and c., MDHHS will continue to provide training for local office security coordinators (LOSCs) via quarterly webinars to emphasize the appropriate procedures for granting access, reviewing, and comparing access. All new information related to security access is presented to the LOSCs during the webinars and one-on-one assistance is available as needed for additional support. For part b., MDHHS currently has a process in place to review the user narrative describing the incompatible role exceptions within the DSA Michigan Statewide Automated Child Welfare Information System (MiSACWIS) request as part of the approval process. MDHHS will continue to work on adding an incompatible role form in the DSA MiSACWIS request with automated routing for appropriate approval. Anticipated Completion Date a. and c. Corrective action is ongoing. b. MDHHS has not yet determined an anticipated completion date because implementation is dependent on funding, approval, and prioritization of other proposed system changes. Responsible Individual(s) Alana Lowe, MDHHS Deon Nelson, MDHHS

View Audit 309982

Finding 402721 (2023-043)

Significant Deficiency 2023

State of Michigan

MI

Special Tests & Provisions Subrecipient Monitoring Equipment & Real Property Management

Finding 2023-043 Immunization Cooperative Agreements, ALN 93.268 - MCIR User Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS received approval for an exception allowing them to disable inactive accounts after 120 days instead of 60 days, which was i...

Finding 2023-043 Immunization Cooperative Agreements, ALN 93.268 - MCIR User Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS received approval for an exception allowing them to disable inactive accounts after 120 days instead of 60 days, which was implemented May 8, 2024. The exception was requested and granted because the Michigan Care Improvement Registry (MCIR) users include non-SOM users that do not log in as frequently. MDHHS will develop and implement a manual process to deactivate users from the MDHHS sites in MCIR that have not been accessed in 120 days. Anticipated Completion Date September 30, 2024 Responsible Individual(s) Abigail Cheney, MDHHS Ryan Malosh, MDHHS Beatrice Salada, MDHHS

View Audit 309982

Finding 402637 (2023-015)

Significant Deficiency 2023

State of Michigan

MI

Eligibility Internal Control / Segregation of Duties

Finding 2023-015 CHAMPS Eligibility Interface Errors Management Views MDHHS agrees with the finding. Planned Corrective Action Bridges is the system of record for eligibility and produces reports with potential duplicate records for local office staff to review. In addition, CHAMPS is currently de...

Finding 2023-015 CHAMPS Eligibility Interface Errors Management Views MDHHS agrees with the finding. Planned Corrective Action Bridges is the system of record for eligibility and produces reports with potential duplicate records for local office staff to review. In addition, CHAMPS is currently designed to reject potential duplicate records to prevent duplicate payments for the same individuals that already exist in CHAMPS and places these records on a CHAMPS report for review. These two reports could potentially contain the same duplicate records identified by both CHAMPS and Bridges. MDHHS central office will develop a process to reconcile the rejected records identified on the CHAMPS and Bridges reports and ensure that MDHHS is appropriately reviewing those records and making any necessary corrections. Anticipated Completion Date December 2024 Responsible Individual(s) Jamy Hengesbach, MDHHS Mariah Schaefer, MDHHS

View Audit 309982

Finding 402632 (2023-005)

Significant Deficiency 2023

State of Michigan

MI

Eligibility Internal Control / Segregation of Duties

Finding 2023-005 CHAMPS General Controls Management Views Although MDHHS and DTMB delayed the implementation of the State of Michigan (SOM) tailored configurations, DTMB disagrees that during the audit period the system contained potentially vulnerable database configurations and disagrees that DTM...

Finding 2023-005 CHAMPS General Controls Management Views Although MDHHS and DTMB delayed the implementation of the State of Michigan (SOM) tailored configurations, DTMB disagrees that during the audit period the system contained potentially vulnerable database configurations and disagrees that DTMB cannot ensure the security of the data. DTMB has implemented and continues to implement the manufacturer’s recommendations regarding security configurations and performs regular database and operating system patching. Additionally, the databases reside in restricted trusted internal security zones, protected by firewalls, which are specific to each application and database, in conjunction with intrusion protection, antivirus software, and SOM standard security safeguards. Planned Corrective Action DTMB will implement the SOM tailored configurations by July 31, 2024. Anticipated Completion Date July 31, 2024 Responsible Individual(s) Nathan Buckwalter, DTMB

View Audit 309982

Finding 402557 (2023-012)

Significant Deficiency 2023

State of Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2023-012 Title I Grants to Local Educational Agencies, ALN 84.010 and Supporting Effective Instruction State Grants, ALN 84.367 - Participation of Private School Children Management Views MDE agrees with the finding. Planned Corrective Action In spring 2023, the MDE Office of Educational S...

Finding 2023-012 Title I Grants to Local Educational Agencies, ALN 84.010 and Supporting Effective Instruction State Grants, ALN 84.367 - Participation of Private School Children Management Views MDE agrees with the finding. Planned Corrective Action In spring 2023, the MDE Office of Educational Supports developed a new system of support and created a new Local Education Agency (LEA) application and documentation collection process in the MDE Grant Electronic Monitoring System/Michigan Administrative Review System (GEMS/MARS) for fiscal year 2024. In September 2023, a new Equitable Services Ombudsman was hired to work collaboratively with leadership in the Office of Educational Supports to support LEAs and monitor the private school consultation process according to federal requirements. In January 2024, the LEA collection process in GEMS/MARS began for the Equitable Service Ombudsman to review LEAs consultation documents and provide ongoing technical assistance and support. MDE anticipates developing additional LEA resources and supports by June 30, 2025. Anticipated Completion Date June 30, 2025 Responsible Individual(s) Michael Powell, MDE Chanel DeGuzman, MDE

View Audit 309982

Finding 402552 (2023-031)

Significant Deficiency 2023

State of Michigan

MI

Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-031 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Workfront Change Management Process Management Views DTMB agrees with the finding. Planned Corrective Action DTMB has created an enhancement tracker to track key documentation throughout the change management process...

Finding 2023-031 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Workfront Change Management Process Management Views DTMB agrees with the finding. Planned Corrective Action DTMB has created an enhancement tracker to track key documentation throughout the change management process. This will ensure that DTMB maintains documentation of testing results at all stages and authorization and completion of all change order requests. DTMB has also enhanced documentation for meetings between program management and development teams. Anticipated Completion Date Completed Responsible Individual(s) Jennifer Edmonds, DTMB

View Audit 309982

Finding 402551 (2023-030)

Significant Deficiency 2023

State of Michigan

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-030 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Workfront Security Management and Access Controls Management Views DTMB agrees with the finding. Planned Corrective Action For part a., DTMB has implemented processes and documentation to track user access requests to...

Finding 2023-030 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Workfront Security Management and Access Controls Management Views DTMB agrees with the finding. Planned Corrective Action For part a., DTMB has implemented processes and documentation to track user access requests to support approval of the system role for all Workfront users. For part b., DTMB has updated processes to ensure it maintains documentation to support the review of all privileged Workfront accounts on a semiannual basis. Anticipated Completion Date Completed Responsible Individual(s) Jennifer Edmonds, DTMB

View Audit 309982

Finding 402548 (2023-027)

Significant Deficiency 2023

State of Michigan

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Period of Performance § 200.303

Finding 2023-027 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Insufficient Respite Payment Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS began performing weekly reconciliations of the Medical Services Administration Manual Payment Syste...

Finding 2023-027 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Insufficient Respite Payment Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS began performing weekly reconciliations of the Medical Services Administration Manual Payment System (MSAPay) payment details and Home Help beneficiary applications during February 2024, to ensure only approved outstanding applications are paid. In addition, MDHHS implemented additional steps in the MSAPay approval process during May 2024 to prevent duplicate payments, including a review process to verify the beneficiary did not receive previous payments related to the respite grant, prior to creating a new payment voucher. Anticipated Completion Date Completed Responsible Individual(s) Crystal Kline, MDHHS Jessica Bowen, MDHHS Elaina Brown, MDHHS

View Audit 309982

Finding 402528 (2023-024)

Significant Deficiency 2023

State of Michigan

MI

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.306

Finding 2023-024 Fish and Wildlife Cluster, ALN 15.605, 15.611, and 15.626 - Inappropriate Telecommunication Expenditures Management Views DNR agrees with the finding. Planned Corrective Action DNR sent an email communication on May 7, 2024, to the Department Budget Control Team as a reminder to u...

Finding 2023-024 Fish and Wildlife Cluster, ALN 15.605, 15.611, and 15.626 - Inappropriate Telecommunication Expenditures Management Views DNR agrees with the finding. Planned Corrective Action DNR sent an email communication on May 7, 2024, to the Department Budget Control Team as a reminder to use the monthly DTMB telecom billing detail to verify all employees coded to fish and wildlife activities are valid. The monitoring of these charges will continue to occur as part of the interim quarterly assessments. Anticipated Completion Date Completed Responsible Individual(s) Jennifer Houle, DNR

View Audit 309982

Finding 402527 (2023-023)

Significant Deficiency 2023

State of Michigan

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302

Finding 2023-023 Pandemic EBT Food Benefits, ALN 10.542 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action The Food and Nutrition Service has ended the P-EBT program and there will be no additional expenses after February 2024. However, for th...

Finding 2023-023 Pandemic EBT Food Benefits, ALN 10.542 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action The Food and Nutrition Service has ended the P-EBT program and there will be no additional expenses after February 2024. However, for the last report submitted during May 2024, MDHHS implemented a report review process prior to certification to ensure the P-EBT financial report information is accurate. Anticipated Completion Date Completed Responsible Individual(s) Bethany Cabanaw, MDHHS

View Audit 309982

Finding 402493 (2023-007)

Significant Deficiency 2023

State of Michigan

MI

Internal Control / Segregation of Duties § 200.303

Finding 2023-007 MDE, Change Management Process Management Views MDE agrees with the finding. Planned Corrective Action MDE and DTMB will work to implement a regular review of DevOps tickets to ensure documentation is maintained at all stages of the process, that change order requests are closed, ...

Finding 2023-007 MDE, Change Management Process Management Views MDE agrees with the finding. Planned Corrective Action MDE and DTMB will work to implement a regular review of DevOps tickets to ensure documentation is maintained at all stages of the process, that change order requests are closed, and the completion is documented in a timely manner. Anticipated Completion Date October 1, 2024 Responsible Individual(s) Monica Butler, MDE Sean Strom, DTMB

View Audit 309982

Finding 402477 (2023-021)

Material Weakness 2023

State of Michigan

MI

Special Tests & Provisions Procurement, Suspension & Debarment Cash Management § 200.516

Finding 2023-021 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS disagrees that a material weakness and material noncompliance exist. MDHHS federal reporting conducts a daily reconciliation of federal draws and authorizations to retailers based on vendor EBT reports...

Finding 2023-021 SNAP Cluster, ALN 10.551 and 10.561 - EBT Reconciliations Management Views MDHHS disagrees that a material weakness and material noncompliance exist. MDHHS federal reporting conducts a daily reconciliation of federal draws and authorizations to retailers based on vendor EBT reports. In addition, MDHHS conducts a monthly reconciliation between Bridges, Bridges data warehouse, and vendor EBT reports using daily data to ensure the client information in Bridges and Bridges data warehouse is accurate. The monthly reconciliation process does not impact the federal draw because the daily reconciliation of the vendor EBT report is used for this purpose. MDHHS provided detailed and accurate descriptions of MDHHS daily and monthly EBT reconciliations to the designated federal awarding agency contacts at the United States Department of Agriculture Food and Nutrition Service Agency that are familiar with MDHHS processes and received confirmation that the current reconciliation processes in place are sufficient to comply with federal regulations. Planned Corrective Action MDHHS disagrees with the finding and does not intend to take further action. Anticipated Completion Date Not applicable Responsible Individual(s) Sara Gross, MDHHS

View Audit 309982

Corrective Action Plans

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