Corrective Action Plans

Finding 24941 (2022-008)

Significant Deficiency 2022

WI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2022-008: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to the maintenance of the required verification support. Explanation of disagreement with audit...

2022-008: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to the maintenance of the required verification support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University updated its training from verification and documentation of review of student identification to verification and requiring a copy of student identification. Written policy will be updated by the date indicated below. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 05/01/2023

View Audit 25226

Finding 24939 (2022-002)

Significant Deficiency 2022

Marian University, Inc.

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-002: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University continue to work with the outside service provider to ensure compliance with the stated criteria. Explanation of disagreement with audit f...

2022-002: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University continue to work with the outside service provider to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is working with an outside consultant that completed a cyber security review. The University will continue to work with the same consultant to ensure policy and procedures are in place Name(s) of the contact person(s) responsible for corrective action: Lynda Schultz Planned completion date for corrective action plan: 06/01/2023

View Audit 25226

Finding 24929 (2022-007)

Material Weakness 2022

Ojai Unified School District

CA

Questioned Costs Subrecipient Monitoring Cash Management

Effective 2022-2023 fiscal year, the district purchased a point-of -sale system for nutrition services at all schools, except the Legacy High School (LHS), to ensure accurate reporting for reimbursable meals/snack. The Director of Nutrition Services has trained the LHS staff on the use of a bar code...

Effective 2022-2023 fiscal year, the district purchased a point-of -sale system for nutrition services at all schools, except the Legacy High School (LHS), to ensure accurate reporting for reimbursable meals/snack. The Director of Nutrition Services has trained the LHS staff on the use of a bar code meal count roster to scan students that receive a reimbursable meal/snack. The roster is turned in weekly to the Matilija Middle School Cafeteria Manager, who will process the meals counts for LHS. All meal count rosters are forwarded to the Director of Nutrition Services at the end of the month for review

View Audit 24025

Finding 24922 (2022-001)

Significant Deficiency 2022

Housing Authority of Kansas City Kansas

RI

Questioned Costs Eligibility HUD Housing Programs

Finding 2022-001 Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The corrective plan is to examine all applicant and participant files for accuracy using a file checklist for forms such as Section 214 Declaration of Citizenship during the eligibility process and an...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance Corrective Action Plan: The corrective plan is to examine all applicant and participant files for accuracy using a file checklist for forms such as Section 214 Declaration of Citizenship during the eligibility process and annual reexamination period. Management has decided not to purge tenant files for the current program participants. For the participants who are not in the program, the file will not be purged for a minimum of three years. In this specific instance, the participant entered the program in 2012 and ended program participation on March 31, 2022. The original file had been purged. Name of Responsible Person: Cherrie Escobar, Director of Section 8 Projected Completion Date: March 31, 2023

View Audit 20984

Finding 24916 (2022-005)

Material Weakness 2022

Westview School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Depa...

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness FINDING 2022?005 (Continued) Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the School Corporation was not able to provide support for the total expenditures reported on the Year 1 Annual Report. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, will ensure that all data reports and reviewed and signed by a third party. Completion date is April 30, 2023.

View Audit 20598

Finding 24907 (2022-003)

Material Weakness 2022

City of West Lafayette

IN

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.112 § 200.303 § 200.318 § 200.403

Finding 2022-003 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. The US Treasury uses the term ?Subrecipient? in multiple ways. It has multiple meanings in the SLFRF reporting structure. ?Beneficiary?, ?Contractor?, and ?Subrecipient? are all entity types und...

Finding 2022-003 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. The US Treasury uses the term ?Subrecipient? in multiple ways. It has multiple meanings in the SLFRF reporting structure. ?Beneficiary?, ?Contractor?, and ?Subrecipient? are all entity types under the broader category of ?Subrecipient?. In the ?Expenditures? area, the only field to record the entity that receives funds is labeled as ?Subrecipient Name?. 2. The City did prepare a letter concerning the employees over the threshold. When the SBOA was asked where the letter should be sent, the response was that they did not have an address, so to keep the letter on file and be prepared to present it during an audit. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376 Questioned Costs: $1

Finding 24855 (2022-101)

Significant Deficiency 2022

Chiricahua Community Health Center INC

AZ

Questioned Costs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN December 2, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administr...

CORRECTIVE ACTION PLAN December 2, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits 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 Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2022-101 Reporting (Noncompliance, Significant deficiency) Recommendation: We recommend that reports are reviewed and approved by management team member who is not involved in the preparation. Action Taken: CCHCI will have a member of the management team who is not involved in the preparation of federal reports review and approve prior to submission. Contract person: Gary McPherran Completion date: December 31, 2022

View Audit 26534

Finding 24854 (2022-001)

Significant Deficiency 2022

Zachary Community School Board

LA

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

The School District will enhance controls and compliance over all construction projects to secure proper wage rate requirements from contractors and subcontractors when using federal funding.

View Audit 26533 Questioned Costs: $1

Finding 24853 (2022-001)

None 2022

Harvard Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

HARVARD SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 071-HD154 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harvard Supportive Housing, Inc. respectfully submits the following corrective action pla...

HARVARD SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 071-HD154 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harvard Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project failed to comply with the repayment terms of a HUD approved, replacement reserve loan. Recommendation: The Project should deposit $5,606 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $5,606 to the replacement reserve account as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Les Russo at 847-424-5601.

View Audit 25254 Questioned Costs: $1

Finding 24852 (2022-002)

Significant Deficiency 2022

West Vue, Inc.

MO

Questioned Costs Reporting

Finding 2022-002 Recommendation: Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission. Comments and Corrective Action Planned: West Vue, Inc. concurs with this finding. West Vue, Inc. will review ...

Finding 2022-002 Recommendation: Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission. Comments and Corrective Action Planned: West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and compare final submission data to underlying detail information prior to submission.

View Audit 25252

Finding 24843 (2022-001)

Significant Deficiency 2022

Beacon College, Inc.

FL

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

2022-001 Awarding of Direct Loans and Pell Grants Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes made after the initial packaging to ensure that federal awards are revised as needed. Explanation of disagreement with au...

2022-001 Awarding of Direct Loans and Pell Grants Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes made after the initial packaging to ensure that federal awards are revised as needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Beacon is implementing a new comprehensive software system (Jenzabar One) which ? paired with NetPartner and PowerFAIDS ?will better identify changes in student status. The system will also include InfoMaker software which the financial aid office will use to pull information needed to double check for late changes in student eligibility. Full implementation of the new software is now estimated to occur in December 2022. In the interim, enhanced procedures have been put in place by the Financial Aid Office to prevent further issues: a. Requesting an updated anticipated graduation list from the Registrar at the beginning of each term to confirm students are awarded appropriately b. Requesting a final graduation list from the Registrar at the end of each term to identify any students whose graduation plan has been delayed and making immediate adjustments to their aid eligibility, if needed. c. Performing a finalized review of all graduating students prior to the end of the academic year to ensure proper adjustments have been made. d. Requesting updated reports from the Registrar of any student receiving credit for transfer coursework prior to the start of each semester and making adjustments immediately to their aid eligibility; e. Prior to disbursement, a second review of all students is being performed to identify students whose grade-level conflicts with determination level for pending loans f. A final review prior to the end of each term is conducted so late adjustments can be made if needed. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College; Carrie Santaw, Registrar, Beacon College Planned completion date for corrective action plan: Interim measures ? already implemented. Software implementation is scheduled to go live in December 2022.

View Audit 20958 Questioned Costs: $1

Finding 24837 (2022-004)

Significant Deficiency 2022

Monticello Cusd #25

IL

Questioned Costs Cash Management School Nutrition Programs

Finding No.: 2022-_ 004__ Condition: The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. Plan: The profitability analysis will be reviewed by someone independent of the preparer to ensure that ...

Finding No.: 2022-_ 004__ Condition: The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. Plan: The profitability analysis will be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.

View Audit 22047

Finding 24826 (2022-002)

Significant Deficiency 2022

Rockhurst University

MO

Questioned Costs Reporting Significant Deficiency § 200.328 § 200.329

Finding No. 2022-002 Corrective Action Plan University Response: The University concurs with the finding concerning quarterly reporting of HEERF funds. Corrective Action: Rockhurst will conduct an additional review of the released guidance and reporting requirements to ensure compliance of any pub...

Finding No. 2022-002 Corrective Action Plan University Response: The University concurs with the finding concerning quarterly reporting of HEERF funds. Corrective Action: Rockhurst will conduct an additional review of the released guidance and reporting requirements to ensure compliance of any published, missing or future reports. In accordance with HEERF guidance, any reports with expenses that were incorrectly reported will be revised and publicly published, if applicable. Responsible Official: Kris Pace, Controller Anticipated Completion Date: June 30, 2023

View Audit 23899

Finding 24825 (2022-001)

Material Weakness 2022

Rockhurst University

MO

Procurement, Suspension & Debarment Questioned Costs Material Weakness § 200.301

Finding No. 2022-001 Corrective Action Plan University Response: The University concurs with the finding that proper procurement practices were not followed for one of the three purchases identified as non-compliant. For one of the other two purchases identified as non-compliant, the University so...

Finding No. 2022-001 Corrective Action Plan University Response: The University concurs with the finding that proper procurement practices were not followed for one of the three purchases identified as non-compliant. For one of the other two purchases identified as non-compliant, the University sourced the expenditure from the largest provider for higher education audio and visual products nationally, which competitively offer special discounting and pricing to private and public institutions of higher education when possible. On the other purchase, the University sourced with one of three vendors previously used for this type of work that was able to provide the services needed in the required timeframe during the pandemic, when other vendors could not meet the demand. These services were needed for additional cleaning and sanitizing to avoid contacting a life threatening virus. Corrective Action: The University will develop specific procurement policies to be utilized when Federal funds are used and appropriate staff will be trained on these policies. Responsible Official: Kris Pace, Controller Anticipated Completion Date: June 30, 2023

View Audit 23899

Finding 24818 (2022-060)

Significant Deficiency 2022

State of Michigan

MI

Reporting Questioned Costs Subrecipient Monitoring

Finding 2022-060 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The fiscal year 2022 exceptions identified in the audit finding occurred prior to the implementation of corrective action for the fis...

Finding 2022-060 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The fiscal year 2022 exceptions identified in the audit finding occurred prior to the implementation of corrective action for the fiscal year 2021 finding. Planned Corrective Action MSP has hired a Department Technician whose responsibilities will include the task of FFATA reporting. MSP will review the procedure for FFATA reporting for additional efficiencies to ensure timeliness. In addition, MSP is implementing a grants management system that will include FFATA reporting functionality. Anticipated Completion Date MSP will make any needed updates to the procedure and anticipates having the grants management system implemented by September 30, 2023. Responsible Individual(s) Penny Burger, MSP

View Audit 20093

Finding 24792 (2022-020)

Material Weakness 2022

State of Michigan

MI

Cash Management Eligibility Questioned Costs § 200.516

Finding 2022-020 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Expenditure Processing for Medical Payments Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working since 2018 to ensure correct eligibil...

Finding 2022-020 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Expenditure Processing for Medical Payments Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working since 2018 to ensure correct eligibility classifications in Bridges at the time of payment and a system change was implemented in April 2021 to correct the issue. All new cases are correctly routed. MDHHS expects that all existing cases will be updated during the 14-month period following the May 11, 2023 end date of the PHE, as MDHHS completes renewals for existing cases. MDHHS could not terminate Medicaid benefits during the PHE, and annual renewals have not been completed since the start of the PHE, resulting in most Medicaid cases not being touched until the 14-month unwind period allotted by the Centers for Medicare and Medicaid Services at the end of the PHE. MDHHS identified and updated its manual process of transferring expenditures from the Medicaid Cluster to the Children?s Health Insurance Program in June 2021; and will continue this manual process, on a quarterly basis, by completing a summary-level adjustment determined by analyzing CHAMPS payment data and Bridges eligibility data until all existing cases have been updated. Anticipated Completion Date July 31, 2024 Responsible Individual(s) Logan Dreasky, MDHHS Brant Cole, MDHHS Erin Emerson, MDHHS

View Audit 20093

Finding 24783 (2022-059)

Significant Deficiency 2022

State of Michigan

MI

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-059 Social Services Block Grant, ALN 93.667 - Post-Expenditure Report Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS revised its methodology to include Independent Living Services recipients in the Social Services Block Grant (SSBG) Post-Expenditure ...

Finding 2022-059 Social Services Block Grant, ALN 93.667 - Post-Expenditure Report Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS revised its methodology to include Independent Living Services recipients in the Social Services Block Grant (SSBG) Post-Expenditure Report. In addition, MDHHS revised and re-submitted the fiscal year 2022 SSBG Post-Expenditure Report with the correct recipient counts. Anticipated Completion Date Completed Responsible Individual(s) Emiliza Noel, MDHHS Tiffany Clarke, MDHHS Rebecca Jones, MDHHS

View Audit 20093

Finding 24774 (2022-003)

Significant Deficiency 2022

Independent School District 818 Verndale

MN

Questioned Costs Cash Management Reporting

Contact Person ? Jeannie Mayer, Superintendent Corrective Action Plan ? The District will review policies and procedures for submitting meal counts for reimbursement. Completion Date ? November 1, 2022

View Audit 23614

Finding 24771 (2022-001)

Significant Deficiency 2022

Windham House, Inc.

SC

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual ...

Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $10,879 into the residual receipts fund on May 2, 2022.

View Audit 23406 Questioned Costs: $1

Finding 24767 (2022-001)

Significant Deficiency 2022

Clackamas County Childrens Commission

OR

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-001: Review of expense allocations CFDA. 93.600 Agency. Department of Health and Human Services Significant Deficiency: There was inconsistent documentation of allocation rates for invoices charged to the grant. Allocations other than the rates determined by management were used on f...

Finding 2022-001: Review of expense allocations CFDA. 93.600 Agency. Department of Health and Human Services Significant Deficiency: There was inconsistent documentation of allocation rates for invoices charged to the grant. Allocations other than the rates determined by management were used on five out of forty nonpayroll expenses. Recommendation: System allocations should be reviewed regularly by an appropriate member of management and invoice allocations should be consistent with the approved allocations. Corrective Action: Clackamas County Children?s Commission (CCCC) agrees with the auditors? findings, and the following action will be taken to improve the situation. Allocations, and the supporting documentation for how those were derived will be periodically printed to PDF format for historical recording of changes, and the dates any changes were made. We will review the allocation codes of the accounting system monthly and deactivate those that we are not going to use in order to avoid errors in the allocation of expenses. Additionally, we will continue to review the transactions prior to posting in the accounting system to correct any errors. Anticipated Completion Date: September 2022

View Audit 21470

Finding 24737 (2022-058)

Significant Deficiency 2022

State of Michigan

MI

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-058 Low Income Home Energy Assistance, ALN 93.568 - Annual Report on Households Assisted by LIHEAP Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS and DTMB plan to improve communication with Treasury to help ensure that accurate data is received prior t...

Finding 2022-058 Low Income Home Energy Assistance, ALN 93.568 - Annual Report on Households Assisted by LIHEAP Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS and DTMB plan to improve communication with Treasury to help ensure that accurate data is received prior to the report submission. MDHHS will also evaluate the Interagency Agreement and determine if changes are needed. In addition, DTMB is currently evaluating the cause of query inaccuracies and plans to make necessary changes to the query. Anticipated Completion Date MDHHS and DTMB will coordinate with Treasury to clarify when the data is needed for the report by July 31, 2023. MDHHS will evaluate and make changes to the fiscal year 2024 Interagency Agreement by September 30, 2023. DTMB will make necessary changes to the query by December 1, 2023. Responsible Individual(s) Denise Hawkins, DTMB Julie McLaughlin, MDHHS

View Audit 20093

Finding 24736 (2022-057)

Material Weakness 2022

State of Michigan

MI

Eligibility Questioned Costs Subrecipient Monitoring § 200.516

Finding 2022-057 Low-Income Home Energy Assistance, ALN 93.568 - Eligibility Determinations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will continue to communicate with BSCs and local offices regarding the requirements to obtain adequate verification and mainta...

Finding 2022-057 Low-Income Home Energy Assistance, ALN 93.568 - Eligibility Determinations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will continue to communicate with BSCs and local offices regarding the requirements to obtain adequate verification and maintain sufficient documentation to support State Emergency Relief (SER) processing. MDHHS will also continue to provide direct SER guidance and clarification through the SER mailbox. Beginning in fiscal year 2023, MDHHS implemented quarterly case reads and during April 2023, MDHHS began monthly meetings with BSCs to discuss the results of quarterly SER case reads. In addition, MDHHS will update SER policy to include additional verification sources. Anticipated Completion Date MDHHS will update policy by September 30, 2023. All other corrective action is ongoing. Responsible Individual(s) Nicole Denson-Sogbaka, MDHHS Kent Schulze, MDHHS

View Audit 20093 Questioned Costs: $1

Finding 24735 (2022-056)

Significant Deficiency 2022

State of Michigan

MI

Cash Management Questioned Costs

Finding 2022-056 Low-Income Home Energy Assistance, ALN 93.568 - Recertification of Clearance Patterns Management Views Treasury agrees with the finding. Unforeseen reorganizational efforts and staffing turnover in fiscal year 2022 resulted in a disruption to the continuality of the Cash Manageme...

Finding 2022-056 Low-Income Home Energy Assistance, ALN 93.568 - Recertification of Clearance Patterns Management Views Treasury agrees with the finding. Unforeseen reorganizational efforts and staffing turnover in fiscal year 2022 resulted in a disruption to the continuality of the Cash Management Improvement Act program. Corrective action implemented to address prior audit findings enabled newly appointed staff to replicate queries for most of the programs that required clearing pattern review. As a result, the number of programs exhibiting significant deficiencies in their clearance pattern review decreased compared to fiscal year 2021. Planned Corrective Action Treasury will continue updating the procedures pertaining to the verification processes of clearing patterns and will prioritize the examination of queries from SBI to ensure that Treasury data includes all required clearing patterns for review. Clearing Pattern Recertification is mandated by the federal government every five years. Internally, annual reviews of clearing patterns will be conducted to ensure adherence to the program's objectives. State agencies will continue to provide the necessary coding and date range information for the development of clearing patterns. Anticipated Completion Date Treasury will make updates to the procedures and complete the clearing pattern review by September 2023. Responsible Individual(s) Andrew Silva, Treasury

View Audit 20093

Finding 24719 (2022-055)

Significant Deficiency 2022

State of Michigan

MI

Reporting Internal Control / Segregation of Duties Questioned Costs § 200.302

Finding 2022-055 Temporary Assistance for Needy Families, ALN 93.558 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will revise the financial reports for the quarters ending September 30, 2022, and December 31, 2022, and submit to t...

Finding 2022-055 Temporary Assistance for Needy Families, ALN 93.558 - Accuracy of Financial Reports Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS will revise the financial reports for the quarters ending September 30, 2022, and December 31, 2022, and submit to the U.S. Department of Health and Human Services Administration for Children and Families by May 15, 2023. MDHHS will also evaluate the internal control approval process and determine if any changes are needed. Anticipated Completion Date MDHHS will complete its evaluation of the internal control approval process by September 30, 2023, and will then develop a timeline for implementing changes identified during the evaluation, if applicable. Responsible Individual(s) Rebecca Jones, MDHHS Tiffany Clarke, MDHHS Emiliza Noel, MDHHS

View Audit 20093

Finding 24718 (2022-054)

Material Weakness 2022

State of Michigan

MI

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.516

Finding 2022-054 Temporary Assistance for Needy Families, ALN 93.558 - Non-Financial Eligibility Documentation Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS?s ESA will continue to emphasize the importance of maintaining eligibility documentation through ongoing st...

Finding 2022-054 Temporary Assistance for Needy Families, ALN 93.558 - Non-Financial Eligibility Documentation Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS?s ESA will continue to emphasize the importance of maintaining eligibility documentation through ongoing staff training and a memorandum sent out to the local offices. ESA leadership will reach out to the managers of the individual specialists regarding the issues identified and provide additional guidance. Anticipated Completion Date Training will be ongoing. ESA will issue the memorandum and address the specific issues with local office management and specialists by August 31, 2023. Responsible Individual(s) Kenton Schulze, MDHHS Lana Karadsheh, MDHHS Brian Sanborn, MDHHS

View Audit 20093 Questioned Costs: $1

Corrective Action Plans

Filters