Corrective Action Plans

Finding 402872 (2023-001)

Significant Deficiency 2023

City of Hanford

CA

Reporting § 200.510

The City has immediately assigned Finance staff (Financial Analyst and Accounting Technician) to initiate the draft SEFA and work with administrating departments for thorough review. Departments will be requested to be as clear as possible on regular reconciliation of spending to the City's financia...

The City has immediately assigned Finance staff (Financial Analyst and Accounting Technician) to initiate the draft SEFA and work with administrating departments for thorough review. Departments will be requested to be as clear as possible on regular reconciliation of spending to the City's financial system throughout the year. After submission from an administrating department of a federal program, a reconciliation of federal monies spent to what is posted in the City's financial system will be required. Finance staff will review this reconciliation with the submitting department, after any corrections, submit to Finance management for a final review prior to submission for audit purposes. This updated process will be reviewed with all city departments during year-end review notifications sent out by the Finance Department or individually to departments with active federal programs.

View Audit 310095

Finding 402860 (2023-005)

Significant Deficiency 2023

National Fair Housing Alliance

DC

Allowable Costs / Cost Principles Reporting § 200.301

Views of Responsible Officials: NFHA has a process for review of programmatic reports that can be discerned by review of emails and documents. However, NFHA will ensure that all Federal award grant reports, both financial and programmatic, have documented evidence of review and approval prior to sub...

Views of Responsible Officials: NFHA has a process for review of programmatic reports that can be discerned by review of emails and documents. However, NFHA will ensure that all Federal award grant reports, both financial and programmatic, have documented evidence of review and approval prior to submission to the relevant agencies.

View Audit 310063

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 402833 (2023-005)

Significant Deficiency 2023

National Governors Association Center for Best Practices

DC

Reporting § 200.302 § 200.327 § 200.328 § 200.502 § 200.510

2023-005 - Internal Control Over Compliance and Compliance – Reporting (Preparation of the Schedule of Expenditures of Federal Awards) Contact: Jordan Kramer Title: Chief Financial Officer Phone Number: 202-624-7787 Anticipated Completion Date: December 2024 Management’s Corrective Action Plan NGA...

2023-005 - Internal Control Over Compliance and Compliance – Reporting (Preparation of the Schedule of Expenditures of Federal Awards) Contact: Jordan Kramer Title: Chief Financial Officer Phone Number: 202-624-7787 Anticipated Completion Date: December 2024 Management’s Corrective Action Plan NGA has begun to produce quarterly versions of the Statement of Federal Awards (SEFA). This routine process has enabled staff to proactively identify new awards and lapsed agreements to keep the SEFA current. Given the importance of this schedule to NGA’s continued management of federal funds, we have emphasized and trained staff to follow all applicable federal requirements when managing funds on this schedule. We expect our action plan to continue until December 2024 as we have encountered several issues this fiscal year that required reconciliation of prior years.

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 402802 (2023-002)

Material Weakness 2023

Albany County School District

WY

Reporting

Criteria: The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District ...

Criteria: The Wyoming Department of Education (WDE) requires that school districts report student-level information to WDE using WDE684. Student-level information includes data on the graduation rates for all public high schools in the District using the four-year adjusted cohort rate. The District is required to maintain appropriate written documentation to support the removal of a student from the regulatory adjusted cohort. The WDE684 requires information relating to exit codes, to provide information for WDE to calculate graduation rates. The District uses a multi-purpose educational software, PowerSchool, for the purposes of tracking student data, individually or in aggregate. The District uses PowerSchool when creating reports that contain district-wide data, such as enrollment, which is reported to WDE. WSRP noted that if an instance arises that requires a student to be removed from District enrollment, an exit code must be submitted in PowerSchool to provide the reason for the student removal. Exit codes are then submitted as part of the WDE684 submission to WDE which is then used to calculate the District's graduation rate. Finding: WSRP noted one instance out of thirteen selections where student sampled who was removed from enrollment in the Albany County School District did not have sufficient appropriate documentation to the support the exit code reported on form WDE684. Improper exit codes were included within PowerSchool to report data to WDE on the WDE684 submission. Action Plan: District Administration will implement an approval control in the process of submitting an exit code for a student in PowerSchool to ensure the exit code properly reflects the circumstances surrounding the student's situation. Further, District Administration will hold individual schools and related site administrators accountable for obtaining appropriate written documentation confirming that students who transfer out of the District are enrolled in another school or in an education program that culminates in the award of a regular high school diploma and that all documentation related to the transfer is kept in the student’s file. Individual(s) Responsible for Corrective Action Plans Dr. John Goldhardt Superintendent of Schools 307-721-4400; Extension 56001 Trystin Green Chief Financial Officer 307-721-4400; Extension 56004 Timeline/Status Albany County School District #1 will implement these Action Plan(s) on a forward-moving basis after the date of WSRP’s Audit Report.

View Audit 309993

Finding 402798 (2023-001)

Significant Deficiency 2023

Colegio La Milagrosa, INC

PR

Reporting

• The Academic Department of theOrganization, Colegio La Milagrosa, hired an internal accountant for the academic department. This employee is working every week to comply with recommendations and apply them to the school year 2021-2022 and subsequent years. • Also, subsequent to June 30, 2020, the ...

• The Academic Department of theOrganization, Colegio La Milagrosa, hired an internal accountant for the academic department. This employee is working every week to comply with recommendations and apply them to the school year 2021-2022 and subsequent years. • Also, subsequent to June 30, 2020, the internal accountant among other responsibilities, is coordinating and supervising the record keeping and compilation of monthly interim and year end closing of the Organization and the Food Service Program area. Monthly interim projections of expenses and revenues bank reconciliation and reporting process. • The Academic Department is in the process of modifying its accounting procedures to implement and meet the guidelines established by the federal and state regulations. Starting by the purchase of an enterprise level accounting software for a more complete representation of our bookkeeping. The Academic and the Food Service department will be meeting twice a month for data exchange for the bank reconciliation and reporting process. • The Food Service area implemented its internal controls to comply with the federal and state regulations including but not limited to its monthly closing and year-end closing procedures.

View Audit 309991

Finding 402753 (2023-054)

Material Weakness 2023

State of Michigan

MI

Subrecipient Monitoring Material Weakness Reporting

Finding 2023-054 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - FFATA Reporting Management Views LEO agrees with the finding. Planned Corrective Action LEO FSD will implement a policy and procedure and will assign the tasks outlined in the policy and ...

Finding 2023-054 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - FFATA Reporting Management Views LEO agrees with the finding. Planned Corrective Action LEO FSD will implement a policy and procedure and will assign the tasks outlined in the policy and procedure to staff to ensure that FFATA reporting is completed on a monthly basis. Anticipated Completion Date June 30, 2024 Responsible Individual(s) Dawn Lake, LEO Lora MacKay, LEO

View Audit 309982

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 402741 (2023-050)

Significant Deficiency 2023

State of Michigan

MI

Eligibility Special Tests & Provisions Reporting

Finding 2023-050 Temporary Assistance for Needy Families, ALN 93.558 - Child Support Non-Cooperation Management Views MDHHS disagrees with 4 of 5 exceptions identified. The MDHHS Bridges technical team reviewed each cited case and determined that Bridges was functioning as intended for four cases i...

Finding 2023-050 Temporary Assistance for Needy Families, ALN 93.558 - Child Support Non-Cooperation Management Views MDHHS disagrees with 4 of 5 exceptions identified. The MDHHS Bridges technical team reviewed each cited case and determined that Bridges was functioning as intended for four 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 two of the cases, the client was appropriately sanctioned after the case review was complete and for the other two cases, the client was determined to be in compliance once the case was removed from the non-going status mode. Planned Corrective Action The MDHHS Bridges technical team will follow the Departmental Work Intake Process to prioritize the identification of potential system modifications that may be needed to help ensure that Bridges is appropriately applying the one-month sanction period for child support non-cooperation. After identifying potential solutions, the MDHHS Bridges technical team will report their findings to MDHHS ESA policy staff and determine the best solution for remediation. Anticipated Completion Date August 31, 2024 Responsible Individual(s) Kenton Schulze, MDHHS Brian Sanborn, MDHHS

View Audit 309982

Finding 402722 (2023-044)

Significant Deficiency 2023

State of Michigan

MI

Special Tests & Provisions Procurement, Suspension & Debarment Eligibility

Finding 2023-044 Immunization Cooperative Agreements, ALN 93.268 - Control, Accountability, and Safeguarding of Vaccine and Record of Immunization Management Views MDHHS disagrees with the finding. Site visits did not resume for all Vaccines for Children (VFC) providers until the July 1, 2022 throu...

Finding 2023-044 Immunization Cooperative Agreements, ALN 93.268 - Control, Accountability, and Safeguarding of Vaccine and Record of Immunization Management Views MDHHS disagrees with the finding. Site visits did not resume for all Vaccines for Children (VFC) providers until the July 1, 2022 through June 30, 2023 review cycle because the Centers for Disease Control and Prevention (CDC) allowed jurisdictions to temporarily suspend these visits during the COVID-19 pandemic that ended during May 2023. MDHHS previously reached out to the CDC for clarification on conducting site visits and was informed that site visit activities could be suspended based on COVID-19 activity in MDHHS’s jurisdiction and capacity within MDHHS’s organization. The site visits identified in the finding were included in the backlog of suspended site visits that MDHHS continued to work through during the audit period. Planned Corrective Action MDHHS sent reminders of the VFC program requirements and program guidelines to MDHHS field representatives and local health department (LHD) site reviewers, including those overseeing VFC providers in need of compliance site visits. In order to remain compliant with program requirements, the MDHHS VFC team issued expectation dates for completing site visits and monitored site visit progress. MDHHS communicated this information via monthly Vaccine Management Calls, training sessions, and email notifications. MDHHS sent each LHD a letter which contained a list of VFC providers that remained non-compliant after June 30, 2023, with a short extension to complete needed site visits by August 24, 2023. All overdue site visits were completed as of December 31, 2023. Anticipated Completion Date Completed Responsible Individual(s) Heather Barnes, MDHHS Heidi Loynes, MDHHS Ryan Malosh, MDHHS

View Audit 309982

Finding 402639 (2023-017)

Significant Deficiency 2023

State of Michigan

MI

Reporting

Finding 2023-017 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 MDHHS worked with the Adult Services Authorized Payments (ASA...

Finding 2023-017 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 MDHHS worked with the Adult Services Authorized Payments (ASAP) system vendor to correct the reports used for the preparation of the quarterly statement of expenditures report (CMS-64 report) and updates were deployed to production on September 27, 2023. MDHHS finalized updates in CHAMPS on October 1, 2023, to properly report overpayments. MDHHS will work with the ASAP vendor to implement a system enhancement that identifies overpayments returned late and calculates the corresponding interest due to CMS. Anticipated Completion Date September 30, 2024 Responsible Individual(s) Gina Fleury, MDHHS Carol O’Callaghan, MDHHS Darryl Walker, MDHHS

View Audit 309982

Finding 402638 (2023-016)

Significant Deficiency 2023

State of Michigan

MI

Eligibility HUD Housing Programs Reporting

Finding 2023-016 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 will amend the managed care contracts to require that signatures are obtained...

Finding 2023-016 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 will amend the managed care 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. MDHHS expects that signatures will be obtained on the PSICT forms effective September 2024 for the fiscal year 2025 contract cycle. MDHHS continues to send an annual reminder to the managed care entities to report any change in ownership to MDHHS within 35 days. In addition, MDHHS incorporated a review of provider agreements as part of their monitoring process conducted for all MI Choice Waiver Program (MI Choice) entities. MDHHS’s review of fiscal year 2023 provider agreements for MI Choice entities will be completed by September 30, 2024, and will be ongoing. MDHHS also added language to MI Choice contracts that requires PSICT forms to be returned by September 1 each year and reminders will be sent during August 2024 to complete the tools and submit to MDHHS by this deadline. Anticipated Completion Date September 30, 2024 Responsible Individual(s) Elizabeth Gallagher, MDHHS Latina McCausey, MDHHS

View Audit 309982

Finding 402634 (2023-011)

Significant Deficiency 2023

State of Michigan

MI

Reporting

Finding 2023-011 MDHHS - FFATA Reporting Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS updated the grantee profile in the Electronic Grants Administration and Management System (EGrAMS) with information that is obtained from the grantee and was missing or incorrec...

Finding 2023-011 MDHHS - FFATA Reporting Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS updated the grantee profile in the Electronic Grants Administration and Management System (EGrAMS) with information that is obtained from the grantee and was missing or incorrect at the time of required reporting. To ensure the query properly retrieved all required FFATA data elements, MDHHS corrected the accounting template that populates the funding source table for one of the subawards. The MDHHS Federal Reporting Section will ensure all federal grant awards are recorded in SIGMA and included on the department’s Grants Received Report. The Grants Received Report will be maintained on the department’s SharePoint site for use by those within the department. All data elements required to comply with federal funding requirements, such as FFATA, will be included on the Grants Received Report. 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 Bureau of Grants and Purchasing will use the information from the Grants Received Report to report the information in the FFATA Subaward Reporting System in accordance with FFATA requirements. Anticipated Completion Date September 30, 2024 Responsible Individual(s) Jeanette Hensler, MDHHS Steve Bendele, MDHHS

View Audit 309982

Finding 402590 (2023-010)

Material Weakness 2023

State of Michigan

MI

Subrecipient Monitoring Reporting Material Weakness

Finding 2023-010 MDE - FFATA Reporting Management Views MDE and the Michigan Department of Lifelong Education, Advancement, and Potential (MiLEAP) agree with the finding. Planned Corrective Action For part a., MDE and MiLEAP, going forward, will verify all grants will be tracked for the Federal Fu...

Finding 2023-010 MDE - FFATA Reporting Management Views MDE and the Michigan Department of Lifelong Education, Advancement, and Potential (MiLEAP) agree with the finding. Planned Corrective Action For part a., MDE and MiLEAP, going forward, will verify all grants will be tracked for the Federal Funding Accountability and Transparency Act (FFATA), reviewing all systems the grants are awarded from. For part b.1., MDE and MiLEAP will continue to coordinate with the program offices to improve the FFATA reporting process in order to submit subaward information in accordance with FFATA and other applicable federal guidance. The corrective action will begin on October 1, 2024 with an anticipated completion date of October 31, 2025. For part b.2., MDE and MiLEAP have completed FFATA reporting using the actual expenditures for the purpose of verifying subrecipients have not exceeded the awarded amounts. To meet the requirements as outlined in 2 CFR 170, MDE and MiLEAP will update the reporting process to include all key data elements, including the net dollar amount of federal funds awarded to the subawardee, including modifications. Part b.3., MDE will work with all MDE program offices and MiLEAP to include the correct program descriptions in the FFATA reporting. Anticipated Completion Date a. Completed b.1. October 31, 2025 b.2. October 31, 2025 b.3. December 31, 2024 Responsible Individual(s) Spencer Simmons, MDE Bethanie Kramer, MiLEAP

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 402538 (2023-060)

None 2023

State of Michigan

MI

Special Tests & Provisions Allowable Costs / Cost Principles Reporting

Finding 2023-060 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2023, Corrective Action Plan, Finding 2023-003.

View Audit 309982

Finding 402536 (2023-058)

Material Weakness 2023

State of Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2023-058 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2023, Corrective Action Plan, Finding 2023-001.

View Audit 309982 Questioned Costs: $1

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 402526 (2023-022)

Material Weakness 2023

State of Michigan

MI

Eligibility Allowable Costs / Cost Principles Material Weakness § 200.516

Finding 2023-022 Pandemic EBT Food Benefits, ALN 10.542 - Lack of Documentation for School Modality Data Reviews Management Views MDHHS disagrees that not formally documenting the review details on the log rises to the level of a material weakness and material noncompliance. MDHHS selects a sampl...

Finding 2023-022 Pandemic EBT Food Benefits, ALN 10.542 - Lack of Documentation for School Modality Data Reviews Management Views MDHHS disagrees that not formally documenting the review details on the log rises to the level of a material weakness and material noncompliance. MDHHS selects a sample of schools that submitted data and verifies the accuracy of Pandemic EBT (P-EBT) school modality data reported, documenting the schools reviewed within a log. Following the written business process, P-EBT staff first identify public information available to verify the school’s modality data such as the school’s calendar or news articles, and then reach out to school administration if public information is not available. If additional steps are required to reconcile the data, P-EBT staff document the support and results, sign off on the reconciliation, and forward to a supervisor for review. For this review period, no discrepancies were identified between what the school reported, and school websites. Since no discrepancies were noted, staff verbally communicated the review results to the manager and the log of sample items reviewed were kept within a shared drive. Planned Corrective Action MDHHS has no corrective action planned at this time as P-EBT benefit issuance ended as of May 11, 2023. No additional benefits will be issued in fiscal year 2024. Anticipated Completion Date Not applicable Responsible Individual(s) Kathy Cornell, MDHHS

View Audit 309982

Finding 402492 (2023-006)

Significant Deficiency 2023

State of Michigan

MI

Subrecipient Monitoring Cash Management Reporting § 200.303

Finding 2023-006 MDE, Security Management and Access Controls Management Views The Michigan Department of Education (MDE) agrees with the finding. Planned Corrective Action For part a., as part of the Michigan Nutrition Data (MiND) 2.0 Implementation Project, MDE will institute a mechanism to capt...

Finding 2023-006 MDE, Security Management and Access Controls Management Views The Michigan Department of Education (MDE) agrees with the finding. Planned Corrective Action For part a., as part of the Michigan Nutrition Data (MiND) 2.0 Implementation Project, MDE will institute a mechanism to capture the person to whom the access has been delegated. MDE will review the policies and procedures with department staff that is responsible for security access controls for the Next Generation Grant, Application and Cash Management System (NexSys) to ensure proper access control policies are followed. For part b., MDE will update policies and procedures to ensure review of all accounts on a semi-annual basis. For parts c. and d., MDE will continue to work with DTMB to find more efficient ways to ensure all non-privileged users are recertified and improve the technical solution to deactivate users after 18 months of inactivity. For part e., as part of the movement of the grants management unit at MDE to a different office, MDE is reviewing the policies around high-risk transactions and will update the policies to meet established standards. Anticipated Completion Date October 1, 2024 Responsible Individual(s) David Judd, MDE

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

Finding 402465 (2023-010)

Material Weakness 2023

City of Cambridge Massachusetts

MA

Reporting Material Weakness Internal Control / Segregation of Duties § 200.303 § 200.328

The Finance department will document the reconciliation of the City's GL ARPA expenditures and obligations to the Department of Treasury ARPA reporting portal report both quarterly and annually. All reconciling adjustments and GL report documentation will be properly retained.

View Audit 309973

Finding 402459 (2023-007)

Material Weakness 2023

City of Cambridge Massachusetts

MA

Subrecipient Monitoring HUD Housing Programs Material Weakness § 200.303

The City will work with all HOPWA subrecipients to ensure that a complete and accurate CAPER is completed in the appropriate format as required by HUD. This will include a focus on inputting the correct (eg, actual expended vs. award amount) funding amount.

View Audit 309973

Corrective Action Plans

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