Corrective Action Plans

Finding 567966 (2024-001)

Significant Deficiency 2024

LA

Eligibility Reporting Special Tests & Provisions

South Landry Parish Housing Authority P.O. Drawer E Grand Coteau, LA 70541 Phone: (337) 662-3573 Fax: (337) 662-3583 HOUSING AUTHORITY OF SOUTH LANDRY PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2024 Corrective Action Plan Finding: Finding 2024-001-Re-examination Of Tena...

South Landry Parish Housing Authority P.O. Drawer E Grand Coteau, LA 70541 Phone: (337) 662-3573 Fax: (337) 662-3583 HOUSING AUTHORITY OF SOUTH LANDRY PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2024 Corrective Action Plan Finding: Finding 2024-001-Re-examination Of Tenant Eligibility and Rent Not Timely Done-Special Tests Condition: Tenant eligibility and rent should be examined on an annual basis, as required by federal regulations. Corrective Action Planned: I am Denise Moore, Executive Director and Designated Person to answer this audit finding. We will do as the auditor recommends and timely do the re-exams in the future. Person responsible for corrective action: Denise Moore, Executive Director Telephone: (337) 662-3573 South Landry Parish Housing Authority Fax: (337) 662-3583 P.O. Drawer E Grand Coteau, LA 70541 Anticipated Completion Date: December 31, 2025

View Audit 360305

Finding 567964 (2024-002)

Significant Deficiency 2024

Alger-Marquette Community Action Board

MI

Reporting

This issue was addressed in 2024 as part of the corrective action plan developed and implemented last fiscal year. The current finding reflects a period of overlap before the corrective actions could take full effect and does not represent an ongoing or repeat issue. At the time the previous finding...

This issue was addressed in 2024 as part of the corrective action plan developed and implemented last fiscal year. The current finding reflects a period of overlap before the corrective actions could take full effect and does not represent an ongoing or repeat issue. At the time the previous findings were identified, we were already nine months into the following fiscal year. As part of the corrective measures: 1. The Finance Director worked closely with the Early Childhood Education (ECE) Director and the regional Office of Head Start to secure access to the appropriate reporting systems and all open grants. 2. A shared Outlook calendar was created to track key financial reporting deadlines. This calendar includes reminders and is accessible to multiple staff members to ensure continuity in the event of staff turnover. These actions have significantly strengthened our processes and internal controls and are already fully implemented.

View Audit 360303

Finding 567948 (2024-006)

Material Weakness 2024

Low Rent Housing Agency of Fort Madison

IA

HUD Housing Programs Reporting

Financial information will be relayed to the fee accountant in a timely manner so that we can meet HUD reporting deadlines.

View Audit 360281

Finding 567945 (2024-003)

Material Weakness 2024

Low Rent Housing Agency of Fort Madison

IA

Internal Control / Segregation of Duties Reporting

Another turnover in staff occurred in March 2025, since new staff has been in place, bank reconciliations have been done and properly recorded. The rent registers have been reconciled and “adjusted” to match tenant management software. Deposit breakdowns were not being reported correctly – all rec...

Another turnover in staff occurred in March 2025, since new staff has been in place, bank reconciliations have been done and properly recorded. The rent registers have been reconciled and “adjusted” to match tenant management software. Deposit breakdowns were not being reported correctly – all receipts except repayments and vending machine income was being recorded as dwelling rent. Extra utility charges and cable charges were not being recorded correctly. A new procedure has been put in place regarding rent receipts and payments are now being allocated correctly. Regarding payroll tax reports, we have changed payroll processing providers and are now receiving monthly reports and quarterly tax reports.

View Audit 360281

Finding 567929 (2024-002)

Significant Deficiency 2024

Dallas County

TX

HUD Housing Programs Significant Deficiency Reporting

Corrective Action Plan (CAP) Date: June 23, 2025 From: Dallas County Health & Human Services (DCHHS) Subject: Response and CAP to Finding 2024-002: Reporting – Significant Deficiency in Controls over Compliance and Noncompliance - ALN # 14.871 & 14.879 – Housing Voucher Cluster – Contract # TX559 ...

Corrective Action Plan (CAP) Date: June 23, 2025 From: Dallas County Health & Human Services (DCHHS) Subject: Response and CAP to Finding 2024-002: Reporting – Significant Deficiency in Controls over Compliance and Noncompliance - ALN # 14.871 & 14.879 – Housing Voucher Cluster – Contract # TX559 – Section 8 Housing Choice Vouchers (“HCV Program”). Responsible Party - Thomas Lewis, Assistant Director of Housing Services - Ganesh Shivaramaiyer, Deputy Director of Finance and Operations Implementation Date: July 01, 2025 Cause - The HCV Program did not have controls in place to compare all electronic HUD-50058 forms against the original related hard copy form. DCHHS Response: The hard copy HUD Form 50058 included in each file is a printed version of the corresponding electronic submission sent to HUD. Program Monitors review this same form during their file assessments. Current Practice – HUD Form 50058 Submission Process: To support timely compliance with HUD reporting requirements, the Dallas County Housing Authority (DCHA) Housing Choice Voucher Program (HCVP) follows a structured and efficient process for the submission of HUD Form 50058 Family Reports. Case Managers complete the transaction upon verification of all required documentation in the client file. At this point, the Data Analyst gathers the batch file and submits the HUD Form 50058 Family Reports electronically. The Data Analyst generates error reports and forwards the report to the Case Manager Supervisor. The Supervisor assigns the error report along with a designated correction and return deadline to the appropriate Case Manager. This structured workflow ensures timely submission and resubmission of any current or rejected reports. The current model balances timeliness and quality control, aligning with HUD’s programmatic and compliance expectations. Proposed Process - HUD Error Reports or Rejections: To improve the efficiency of resolving rejected or erroneous HUD Form 50058 submissions, DCHHS will implement an additional layer of oversight. Program Monitors will now have access to the "History" section within the Housing software HAPPY, to verify the submission dates of HUD Form 50058 Family Reports. This process serves as a checks-and-balances system, ensuring alignment between the submission date and the effective date, and provides a secondary review to confirm that the appropriate transaction code is submitted within HUD’s 60-day window from the effective date noted on the form.

View Audit 360274

Finding 567921 (2024-015)

Significant Deficiency 2024

The City of Homewood, Alabama

AL

Reporting Significant Deficiency Internal Control / Segregation of Duties

The City does not concur. The City submitted their report to the Department of the Treasury on April 30, 2025 which covered the time period from January 1, 2022 through December 31, 2024. The Department of the Treasury allowed for this reporting deadline and the City maintains it filed the reports w...

The City does not concur. The City submitted their report to the Department of the Treasury on April 30, 2025 which covered the time period from January 1, 2022 through December 31, 2024. The Department of the Treasury allowed for this reporting deadline and the City maintains it filed the reports within the acceptable time requirements.

View Audit 360260

Finding 567920 (2024-014)

Significant Deficiency 2024

The City of Homewood, Alabama

AL

Reporting Internal Control / Segregation of Duties

The City does not concur. The City requested supporting documentation to verify department head approval was not obtained and it was not provided by the auditors. The City is unable to respond or correct a finding unless it has the details related to any audit issues.

View Audit 360260

Finding 567911 (2024-001)

Material Weakness 2024

City of Livonia, Michigan

MI

Cash Management Material Weakness Period of Performance § 200.303

Finding Number: 2024-001 Condition: The City lacked adequate controls to verify that expenditures charged to the grant were incurred within the proper period of performance. Transactions were processed without sufficient review or procedures around the period of performance, resulting in expenditur...

Finding Number: 2024-001 Condition: The City lacked adequate controls to verify that expenditures charged to the grant were incurred within the proper period of performance. Transactions were processed without sufficient review or procedures around the period of performance, resulting in expenditures being charged from outside the allowable timeframe. Planned Corrective Action: The City has worked with the State to identify expenses outside the period of performance. The City has sent the money back to the State that was before the performance start date. All balances are properly stated as of November 30. 2024. Contact person responsible for corrective action: Connie Kumpula Anticipated Completion Date: 5/23/2025

View Audit 360257

Finding 567907 (2024-002)

Material Weakness 2024

Disability Rights South Dakota

SD

Reporting

Finding No. 2024-002: Adjustments to Financial Statements and Schedule of Expenditures of Federal Awards Responsible Individuals: Ona Arnold, Director of Operations and Finance Corrective Action Plan: The Organization will seek outside consulting to train existing personnel on accrual accounting and...

Finding No. 2024-002: Adjustments to Financial Statements and Schedule of Expenditures of Federal Awards Responsible Individuals: Ona Arnold, Director of Operations and Finance Corrective Action Plan: The Organization will seek outside consulting to train existing personnel on accrual accounting and assistance with year-end adjustments. Anticipated Completion Date: September 30, 2025

View Audit 360252

Finding 567905 (2024-001)

Significant Deficiency 2024

Muskingum Watershed Conservancy District

OH

Subrecipient Monitoring Special Tests & Provisions Cash Management § 200.208 § 200.328

The Conservancy District has implmenented controls and processes to ensure that the required reports are prepared and submitted timely.

View Audit 360251

Finding 567893 (2024-005)

Significant Deficiency 2024

Hips

DC

Procurement, Suspension & Debarment Eligibility Reporting

Views of Responsible Officials: Prior to receiving this finding in the prior year, HIPS was not in the practice of saving documentation of financial or programmatic reporting submission. Staff responsible for submissions are now documenting submission of reports as of 2024. HIPS Finance Manager has ...

Views of Responsible Officials: Prior to receiving this finding in the prior year, HIPS was not in the practice of saving documentation of financial or programmatic reporting submission. Staff responsible for submissions are now documenting submission of reports as of 2024. HIPS Finance Manager has been tasked with checking all spreadsheet calculations prior to submissions of financial reporting.

View Audit 360239

Finding 567892 (2024-004)

Significant Deficiency 2024

Hips

DC

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024, the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, emp...

Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024, the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, employees involved, % of time spent et al. In addition, the salaries and wages allocation is now a prerequisite for the invoicing process every month. HIPS have already seen significant improvements in both accuracy in seeking salaries and wages reimbursement as well as in wages reconciliations against paychex reports. COLA adjustments will be recorded more accurately and approval documented. As of 2024, HIPS has also updated our HR policy to provide written documentation by the Operations Manager of COLA increases to each staff member when they are implemented.

View Audit 360239

Finding 567890 (2024-003)

Significant Deficiency 2024

Hips

DC

Reporting

Views of Responsible Officials: Effective October 1, 2024, HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). The Finance Manager has been tasked with SEFA preparations a...

Views of Responsible Officials: Effective October 1, 2024, HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). The Finance Manager has been tasked with SEFA preparations and reconciliations against TB revenue prior submitting SEFA for audit. Policies have changed to clarify with funders the source of Federal vs non-Federal funds at the grant acceptance stage so that all grants are properly classified within the chart of accounts, easing reporting.

View Audit 360239

Finding 567882 (2024-057)

Significant Deficiency 2024

State of Michigan

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2024-057 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The exception occurred due to an oversight during the transition to a new grant system. MSP immediately filed the report upon identifi...

Finding 2024-057 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The exception occurred due to an oversight during the transition to a new grant system. MSP immediately filed the report upon identification. Planned Corrective Action MSP will review and update procedures for additional monitoring of the FFATA reporting process. Anticipated Completion Date September 30, 2025 Responsible Individual(s) Penny Burger, MSP

View Audit 360209

Finding 567881 (2024-056)

Significant Deficiency 2024

State of Michigan

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Special Tests & Provisions § 200.303

Finding 2024-056 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - EM Grants Manager Security Management and Access Controls Management Views MSP agrees with the finding. MSP implemented the EM Grants Manager system in November 2023 and did not fully establish pr...

Finding 2024-056 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - EM Grants Manager Security Management and Access Controls Management Views MSP agrees with the finding. MSP implemented the EM Grants Manager system in November 2023 and did not fully establish procedures for maintaining documentation of user access forms, reviewing privileged access, and disabling inactive users due to the number of current disasters and limited staff. Planned Corrective Action For part a., MSP implemented an access approval process in November 2023 to maintain documentation of access request forms within the EM Grants Manager system. For parts b. and c., MSP will create procedures to help ensure the timely completion of privileged user reviews and inactive user deactivation. MSP will perform the required user reviews and deactivate applicable accounts by September 30, 2025. Anticipated Completion Date September 30, 2025 Responsible Individual(s) Penny Burger, MSP

View Audit 360209

Finding 567848 (2024-052)

Material Weakness 2024

State of Michigan

MI

Subrecipient Monitoring Material Weakness Reporting § 200.514

Finding 2024-052 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - FFATA Reporting Management Views LEO agrees with the finding. Planned Corrective Action The LEO Finance Division updated its FFATA procedure effective March 2025 and has been working to c...

Finding 2024-052 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - FFATA Reporting Management Views LEO agrees with the finding. Planned Corrective Action The LEO Finance Division updated its FFATA procedure effective March 2025 and has been working to correct the inaccurate FFATA reporting for the Refugee and Entrant Assistance State/Replacement Designee Administered Programs subawards. All of LEO’s open subawards are reported correctly in SAM and LEO completed corrections to the closed subawards in April 2025. Going forward, LEO will ensure that future subawards are reported both accurately and timely in accordance with FFATA requirements. Anticipated Completion Date Completed Responsible Individual(s) Heidi Parker, LEO

View Audit 360209

Finding 567847 (2024-051)

Material Weakness 2024

State of Michigan

MI

Reporting

Finding 2024-051 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Accuracy and Completeness of Financial Reports Management Views LEO agrees with the finding. Planned Corrective Action The LEO Finance Division will implement the following updates to it...

Finding 2024-051 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Accuracy and Completeness of Financial Reports Management Views LEO agrees with the finding. Planned Corrective Action The LEO Finance Division will implement the following updates to its financial reporting process: 1. Procedural changes to ensure financial records, supporting documents, statistical records, and workpapers are maintained and retained appropriately. 2. An updated coding process to ensure all transactions are recorded with appropriate FAINs. 3. Procedural stipulations that financial report disclosures are prepared based on the applicable reporting period in SIGMA; and adjusting entries posted outside of the applicable reporting period are not included in quarterly financial reports. 4. An additional layer of management review on financial reports prior to submission. Anticipated Completion Date August 31, 2025 Responsible Individual(s) Heidi Parker, LEO Christopher Johnson, LEO

View Audit 360209

Finding 567839 (2024-048)

Significant Deficiency 2024

State of Michigan

MI

Eligibility Special Tests & Provisions Reporting

Finding 2024-048 Temporary Assistance for Needy Families, ALN 93.558 - Child Support Non-Cooperation Management Views MDHHS disagrees with part a. of the finding. MDHHS’s eligibility system, Bridges, was functioning as intended for the two cases identified because each case was in a non-ongoing mod...

Finding 2024-048 Temporary Assistance for Needy Families, ALN 93.558 - Child Support Non-Cooperation Management Views MDHHS disagrees with part a. of the finding. MDHHS’s eligibility system, Bridges, was functioning as intended for the two cases identified because each case was in a non-ongoing mode at the time the automated interface occurred. A case is placed into this status if the client circumstances have changed for any MDHHS program within Bridges and the case requires a redetermination. TANF policy cannot mandate Bridges to change the non-ongoing mode because each impacted program is required to be certified prior to changing the status. MDHHS policy does not mandate a specific length of time that a case can be in a non-ongoing status. The results of the redetermination can impact the client’s non-cooperation status and therefore the client should not be sanctioned until the certification by all programs is complete. For one of the cases, the client was appropriately sanctioned after the case review was complete and for the other case, the client was determined to be in compliance once the case was removed from the non-ongoing status mode. MDHHS agrees with part b. of the finding. Planned Corrective Action For part a., MDHHS disagrees with the finding and does not intend to take further action. For part b., MDHHS ESA policy staff will work with the MDHHS Bridges technical team to determine if there was a technical aspect that contributed to the inappropriate sanction and identify a solution by September 30, 2025. If potential system modifications are needed, MDHHS will follow the Departmental Work Intake Process for prioritization and determine an anticipated completion date for implementation. Anticipated Completion Date a. Not applicable b. MDHHS has not yet determined an anticipated completion date because the date is dependent on the potential solution identified. Responsible Individual(s) Bethany Cabanaw, MDHHS Kenton Schulze, MDHHS Brian Sanborn, MDHHS

View Audit 360209

Finding 567837 (2024-046)

Significant Deficiency 2024

State of Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Student Financial Aid § 200.516

Finding 2024-046 Temporary Assistance for Needy Families, ALN 93.558 - Inappropriate TANF- Funded Emergency Foster Care Assistance Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS redetermined the Foster Care Title IV-E (Title IV-E) program eligibility after the bi...

Finding 2024-046 Temporary Assistance for Needy Families, ALN 93.558 - Inappropriate TANF- Funded Emergency Foster Care Assistance Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS redetermined the Foster Care Title IV-E (Title IV-E) program eligibility after the birth certificate was identified and the youth was determined to be Title IV-E eligible. MDHHS will reclassify the funds to the appropriate funding source, allowing the department to claim Title IV-E for the eligible placement. For those cases in which Title IV-E funding is denied initially based on lack of a birth certificate or other documentation of citizenship, the Child Welfare Funding Specialists will continue to monitor the case for updated documentation in order to complete a redetermination of funding. Child Welfare Funding Specialists will be reminded to monitor cases for updated documentation during a Child Welfare Funding conference call in June 2025. Anticipated Completion Date June 30, 2025 Responsible Individual(s) Nancy Berger, MDHHS

View Audit 360209 Questioned Costs: $1

Finding 567760 (2024-015)

Significant Deficiency 2024

State of Michigan

MI

Reporting

Finding 2024-015 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Refunding of Federal Share of Overpayments Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., MDHHS has added additional verification checks t...

Finding 2024-015 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Refunding of Federal Share of Overpayments Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., MDHHS has added additional verification checks to ensure all overpayment reports are included in each quarter’s financial reports. For part b., MDHHS will document the process of identifying late overpayments and calculating interest. There were no late payments identified during fiscal year 2024 that required an interest calculation. For part c., MDHHS will identify and implement CHAMPS enhancements needed to correct Federal Medical Assistance Percentage calculations. Anticipated Completion Date a. Completed b. September 30, 2025 c. September 30, 2025 Responsible Individual(s) Rebecca Jones, MDHHS

View Audit 360209

Finding 567759 (2024-014)

Significant Deficiency 2024

State of Michigan

MI

Eligibility HUD Housing Programs Reporting

Finding 2024-014 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Provider Eligibility Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS amended the Pharmacy Benefits Manager, Prepaid Inpatient Health Plan (PIHP),...

Finding 2024-014 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Provider Eligibility Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS amended the Pharmacy Benefits Manager, Prepaid Inpatient Health Plan (PIHP), MI Choice Waiver Program (MI Choice), Medicaid Health Plan (MHP), and Dental Health Plan entity fiscal year 2025 contracts to require that signatures are obtained on the Provider Screening Information Collection Tool (PSICT) forms and returned timely when contracts and waivers are renewed and extended. Also, MDHHS is in the process of amending the remaining Integrated Care Organization contract to include this requirement. MDHHS will continue to educate the managed care entities and MDHHS contract areas on this process to help ensure compliance. MDHHS expects that signatures will be obtained on the PSICT forms effective September 2025 for the fiscal year 2026 contract cycle and will continue to send an annual reminder to the managed care entities to report any change in ownership to MDHHS within 35 days. In addition, MDHHS continues to review provider agreements as part of its monitoring process conducted for all MI Choice entities. MDHHS’s review of fiscal year 2024 provider agreements for MI Choice entities will be completed by December 31, 2025, and will be ongoing during the Administrative Quality Assurance Review process as outlined in the waiver application that was approved by CMS. MDHHS will continue to send annual reminders to MI Choice entities to submit completed PSICT forms by September 1 each year as required by MI Choice contracts. MDHHS obtained an updated provider agreement for the Home Help provider cited in the finding. Home Help providers are now enrolled in CHAMPS and provider agreements, including updated terms and conditions, are completed electronically. Anticipated Completion Date December 31, 2025 Responsible Individual(s) Heather Hill, MDHHS Kim Heinicke, MDHHS Elaina Brown, MDHHS

View Audit 360209

Finding 567756 (2024-011)

Significant Deficiency 2024

State of Michigan

MI

Subrecipient Monitoring Reporting

Finding 2024-011 MDHHS - FFATA Reporting Management Views MDHHS agrees with the finding. Planned Corrective Action The MDHHS Bureau of Grants and Purchasing followed up with the subrecipients regarding unique entity identifier (UEI) account issues in the System for Award Management (SAM) and once ...

Finding 2024-011 MDHHS - FFATA Reporting Management Views MDHHS agrees with the finding. Planned Corrective Action The MDHHS Bureau of Grants and Purchasing followed up with the subrecipients regarding unique entity identifier (UEI) account issues in the System for Award Management (SAM) and once the issues were resolved, the subaward information was submitted. The MDHHS Federal Reporting Section will continue to help ensure the accuracy of the department’s Grants Received Report that is used by the MDHHS Bureau of Grants and Purchasing to report information in SAM. All data elements required to comply with federal funding requirements, such as the Federal Funding Accountability and Transparency Act (FFATA), have been added to the Grants Received Report. The MDHHS Federal Reporting Section will work with the MDHHS Bureau of Grants and Purchasing to develop a more comprehensive process to identify missing data that has not yet been communicated from the federal awarding agency, program area, or others. In the event data elements are missing from the report, the MDHHS Federal Reporting Section will follow up with the awarding agency, program area, or others to update the missing data elements within 30 days of receipt of the award. The MDHHS Bureau of Budget will confirm that a Program Period Code is included on the request form provided by the program office prior to the entry of grant agreements in the Electronic Grants Administration and Management System (EGrAMS). When reviewing grant agreements in EGrAMS, the MDHHS Bureau of Budget will confirm that pertinent coding elements are included prior to approval. In addition, the MDHHS Bureau of Budget will identify EGrAMS agreements with accounting templates that are not initially coded to federal funding, but contain a program code or task code that subsequently splits costs to a federal funding code, and work with the MDHHS Bureau of Grants and Purchasing to help ensure these agreements are included in the query used to obtain data for FFATA reporting. Anticipated Completion Date September 30, 2025 Responsible Individual(s) Jeanette Hensler, MDHHS Rebecca Jones, MDHHS Erik Eklund, MDHHS

View Audit 360209

Finding 567726 (2024-035)

Material Weakness 2024

State of Michigan

MI

Subrecipient Monitoring Material Weakness Reporting

Finding 2024-035 CCDF Cluster, ALN 93.575 and 93.596 - FFATA Reporting Management Views MiLEAP and MDE agree with the finding. Planned Corrective Action MiLEAP will implement a process to ensure it submits subaward information as required by FFATA and federal guidance. Anticipated Completion Da...

Finding 2024-035 CCDF Cluster, ALN 93.575 and 93.596 - FFATA Reporting Management Views MiLEAP and MDE agree with the finding. Planned Corrective Action MiLEAP will implement a process to ensure it submits subaward information as required by FFATA and federal guidance. Anticipated Completion Date September 2025 Responsible Individual(s) Lora MacKay, MiLEAP

View Audit 360209

Finding 567706 (2024-030)

Significant Deficiency 2024

State of Michigan

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302

Finding 2024-030 Rehabilitation Services Vocational Rehabilitation Grants to States, ALN 84.126 - Accuracy of Financial Reports Management Views LEO agrees with the finding. Planned Corrective Action The LEO Finance Division will implement the following: 1. Improvements to documented procedures f...

Finding 2024-030 Rehabilitation Services Vocational Rehabilitation Grants to States, ALN 84.126 - Accuracy of Financial Reports Management Views LEO agrees with the finding. Planned Corrective Action The LEO Finance Division will implement the following: 1. Improvements to documented procedures for the Vocational Rehabilitation Financial Report (RSA-17) preparation to ensure consistency and accuracy of financial report submissions. 2. Specific RSA-17 training for applicable staff and management in order to enhance knowledge of reporting requirements. 3. An additional layer of management review on RSA-17 financial reports prior to submission. Anticipated Completion Date September 30, 2025 Responsible Individual(s) Heidi Parker, LEO Chris Johnson, LEO

View Audit 360209

Finding 567697 (2024-026)

Significant Deficiency 2024

State of Michigan

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Finding 2024-026 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 DTMB implemented process improvements in May 2024 related to the tracking and documentation of...

Finding 2024-026 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 DTMB implemented process improvements in May 2024 related to the tracking and documentation of user access requests to support approval of user access and system roles. The exceptions cited are related to users whose access was granted prior to the improved documentation being implemented. Anticipated Completion Date Completed Responsible Individual(s) Jennifer Edmonds, DTMB

View Audit 360209

Corrective Action Plans

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