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Corrective Action Plans

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Finding 485012 (2023-006)
Significant Deficiency 2023
Town of Elkton, Maryland
MD
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303
Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the n...
Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the new procedures. Assess Current Procedures: Conduct a thorough review an audit of the existing reporting procedures and controls to identify any gaps or weaknesses. Implement Accurate Reporting Practices: Establish clear guidelines for calculating and reporting totals, including those related to revenue replacement. Solicit Feedback: Encourage feedback in the reporting process to continuously refine and improve reporting practices. Name(s) of the contact person(s) responsible for corrective action: The Finance department Planned completion date for corrective action plan: This plan is now in effect, start date 06/30/2024.
View Audit 317801
Finding 485010 (2023-004)
Material Weakness 2023
Town of Elkton, Maryland
MD
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320
Current plan & Actions being taken and developed. 1. Develop and Update Procurement Policies Create Comprehensive Policies: Ensure that the procurement policy covers all aspects of the procurement process, including vendor selection, bidding, contract management, and expenditure approvals. Regular...
Current plan & Actions being taken and developed. 1. Develop and Update Procurement Policies Create Comprehensive Policies: Ensure that the procurement policy covers all aspects of the procurement process, including vendor selection, bidding, contract management, and expenditure approvals. Regular Reviews: Periodically review and update the policies to reflect changes in laws, regulations, or best practices. 2. Establish Clear Procedures Document Procedures: Develop detailed procedures for each step of the procurement process, from requisition to payment. Create a procurement checklist. Standardize Processes: Ensure consistency across departments by standardizing procedures for procurement activities. Provide each department with the procurement check list. 3. Training and Awareness Conduct Training: Provide regular training for all staff involved in procurement to ensure they understand the policies and procedures. Promote Awareness: Increase awareness about the importance of compliance with procurement policies. 4. Implement Controls and Checks Segregation of Duties: Divide procurement responsibilities among different staff to reduce the risk of errors or fraud. Approval Processes: Establish clear approval hierarchies and limits for procurement activities and expenditures. Audit Trails: Maintain detailed records and documentation for all procurement transactions. 5. Monitor and Review Compliance Regular Audits: Conduct regular internal and external audits of procurement activities to ensure adherence to policies. Performance Metrics: Develop metrics to evaluate the effectiveness of procurement processes and identify areas for improvement. 6. Enforce Accountability Responsibility Assignments: Assign clear responsibilities for monitoring and enforcing procurement policies. 7. Utilize Technology Data Analysis: Use data analytics to track spending patterns, vendor performance, and policy compliance. 8. Encourage Transparency Open Bidding Processes: Ensure that procurement opportunities are advertised openly and fairly. 9. Feedback and Continuous Improvement Solicit Feedback: Gather feedback from staff and vendors on the procurement process to identify areas for improvement. Continuous Improvement: Regularly update procedures and policies based on feedback and audit findings. 10. Departmental Integration Cross-Department Coordination: Ensure that all departments are aligned with procurement policies and procedures. Provide each department with the procurement check list. Name(s) of the contact person(s) responsible for corrective action: All Department Directors, in conjunction with the Finance Department, are collectively accountable for the implementation and oversight of this corrective action plan. Requests for Proposals (RFPs) will be reviewed and approved in an open Town Meeting, with decisions made by the Mayor and Commissioners. Planned completion date for corrective action plan: Implementation commenced around June 1, 2024 and is projected to be fully operational within a year June 1, 2025.
View Audit 317801
Finding 484919 (2023-003)
Material Weakness 2023
Whitley County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients ar...
FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include, but are not limited to, contracts for goods and services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. One vendor during the audit period was not verified as not suspended or debarred. Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number and email address: 260-248-3176 and wcauditor@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: After 2022 audit Whitley County established procedures to include a suspension and debarment clause in agreements or contracts. This includes making sure our County Attorney has been made aware of this and has been implementing this step. However, Whitley County did not amend agreements or contracts entered into prior to the implementation of the policy, as we did not know that was necessary. Anticipated Completion Date: Immediately
View Audit 317762
Finding 484918 (2023-002)
Material Weakness 2023
Whitley County
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2023-002 Finding Subject: Covid-19 -Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County submitted the program invoices as required; however, there were no internal controls in place that would likely be e􀆯ective in preventing, or detecting and correct...
FINDING 2023-002 Finding Subject: Covid-19 -Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County submitted the program invoices as required; however, there were no internal controls in place that would likely be e􀆯ective in preventing, or detecting and correcting, noncompliance related to the reporting requirements. The program invoices were prepared and submitted by one employee without oversight, review or approval. Contact person responsible for Corrective Action: Scott Wagner Contact phone number and email address: 260-248-3121 ext. 5, swagner@whitleygov.com View of responsible O􀆯icials: We concur with the findings. Description of corrective action plan: The Whitley County Health Department will develop and implement a policy that will establish and maintain e􀆯ective internal control for invoices for State and Federal Grants, received by the Department. The Director of the department will review all compiled data and sign the invoice along with the employee who compiled the invoice data. In cases where the Director is the employee compiling the data, the o􀆯ice administrator will also sign the invoice to verify the data is correct. Anticipation of completion date: immediately
View Audit 317762
Finding 484916 (2023-002)
Material Weakness 2023
Beacon Health System, Inc.
IN
Questioned Costs Reporting Subrecipient Monitoring
For Assistance Listing 93.011, the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine. The Corporation screene...
For Assistance Listing 93.011, the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine. The Corporation screened applicants for eligibility, however, they did not retain supporting documentation to support that the participants in the program had a COVID-19 vaccine. Compliance with the eligibility requirements is the responsibility of Kimberly Green Reeves, Executive Director of Community Impact and the grant coordinator. As grants G32HS42634C6 and U3SHS45317C6 ended May 31, 2023, and July 31, 2023, respectively, no further correction action will be taken. However effective August 15th, 2023, the Corporation has implemented the following changes, which we believe would address future internal control considerations. The below procedures were added to the grant checklist which is required on all grants applied for by the Corporation entities. Responsible parties are required to document all procedures and sign off on these procedures. The requirements formalize reporting and data management procedures, which include proper management approval and retention of these records. The grant checklist is additionally approved by the grant applicant and Vice President or Executive Director overseeing the grant. Determine if there are any eligibility requirements. If so, please list the requirements and how these requirements will be documented. • All eligibility requirements should be documented and signed off on at the time the eligibility is confirmed. • All documentation of these procedures should be retained and readily available upon request.
View Audit 317761 Questioned Costs: $1
Beacon Health System, Inc.
IN
Subrecipient Monitoring Eligibility Reporting
A scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as supported by the State of Indiana and the U.S. D...
A scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as supported by the State of Indiana and the U.S. Department of Agriculture. Third-party documentation is reviewed by the Corporation at the time the initial eligibility determination of a WIC participant is made. However, due to the paperless system implemented in 2007, these records are not retained. The Corporation’s process for eligibility determination is as follows: 1. A (potential) participant comes into the WIC clinic 2. A clerk verifies information (by looking and checking the appropriate boxes on the screen) a. Proof of identification (driver’s license, birth certificate, hospital birth record, etc.) b. Proof of residence (bill, lease, driver’s license, etc.) c. Proof of income i. Working – 30 days of pay stubs ii. Medicaid – card needed 3. All of the above information is entered into the State of Indiana’s system a. System automatically determines eligibility i. If yes – they continue with appointment ii. If no – they get a letter explaining reason why (over income, etc.) Compliance with State of Indiana participant eligibility requirements is the responsibility of Leslie Miller, WIC Coordinator. As the Corporation follows the State of Indiana’s paperless system as described above, no further corrective action will be taken.
View Audit 317761
The Jamaica Hospital
NY
Reporting Subrecipient Monitoring
2023-002: Compliance with Reporting Requirements Federal Agency: Department of Health and Human Services (“HHS”), Health Resources and Services Administration (“HRSA”) Assistance Listing Program Title: Congressional Directives Federal Award Project Title: Community Project Funding/ Congressionall...
2023-002: Compliance with Reporting Requirements Federal Agency: Department of Health and Human Services (“HHS”), Health Resources and Services Administration (“HRSA”) Assistance Listing Program Title: Congressional Directives Federal Award Project Title: Community Project Funding/ Congressionally Directed Spending ‐ Construction Assistance Listing Number: 93.493 Federal Award Identification Numbers: CE146569 Management acknowledges that the December semi-annual report due December 14, 2023 was submitted by Jamaica one week late, on December 21, 2023. To prevent any future untimely report submissions, Jamaica will implement the following controls and procedures: 1. Review and Documentation of Grant Requirements Management will conduct a thorough review of all grant requirements and develop a comprehensive checklist to ensure compliance with accounting and reporting standards, including the creation of a reporting calendar. James Farrell, Assistant Director of Development and Contract Management, will be responsible for this review. This approach will facilitate multiple levels of review before submission, ensuring both accuracy and adherence to grant reporting requirements. 2. Implementation Timeline These controls and procedures will be fully implemented by the end of the third quarter of 2024. Management responsible for corrective action plan: James Farrel, Assistant Director of Development and Contract Management (jfarrel1@jhmc.org) Manzar Sassani, Vice President of Finance (msassani@jhmc.org) Mark Abboud (maboud@jhmc.org) Yesenia Torres (ytorres@jhmc.org)
View Audit 317748
Finding 484773 (2023-001)
Material Weakness 2023
Miller County Board of Education
GA
Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303
FA 2023-001 Improve Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Weakness Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education A...
FA 2023-001 Improve Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Weakness Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020) Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that Wage Rate Requirements were followed appropriately. Corrective Action Plans: The Miller County Board of Education will adhere to the following procedures when meeting the requirements for the Davis-Bacon Act. 1. The Federal Program Director will inform the Finance Director once a contractor is chosen for a job over the cost of $2,000 that is paid out of Federal Programs. 2. The Finance Director will contact the contractor/ company to deliver the requirements for Davis-Bacon. The Finance Director will deliver the required paperwork to the contractor/company. 3. Once the payroll has been certified and returned to the Finance Director, it will be filed with the project information and a copy will also be given to the Federal Programs Director. Estimated Completion Date: July 11, 2024 Contact Person: Nicole Horn Telephone: 229-758-5592 Email: nicole.horn@miller.k12.ga.us
View Audit 317701
Finding 484770 (2023-001)
Material Weakness 2023
Town of Clarksville
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2023-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: The Town did not have internal controls including policies and procedures to adhere to Procurement, Suspension and Debarment compliance requir...
FINDING 2023-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: The Town did not have internal controls including policies and procedures to adhere to Procurement, Suspension and Debarment compliance requirements. As a result, the Town failed to comply with requirements with Procurement, Suspension and Debarment. Contact Person Responsible for Corrective Action: Sherry Lockard, Deputy Clerk-Treasurer Contact Phone Number and Email Address: 812-283-1500, slockard@townofclarksville.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment – Prior to entering into a covered transaction, “Kevin Baity, Town Manager” will verify the vendor or contractor has not been suspended and debarred. The “Deputy Clerk, Sherry Lockard” will review the suspension and debarment verification done by “Town Manager Baity.” Anticipated Completion Date: August 1, 2024 Suspension and Debarment – August 1, 2024 Sherry Lockard Deputy Clerk Treasurer
View Audit 317697
Finding 484768 (2023-003)
Significant Deficiency 2023
Hale County, Texas
TX
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding 2023-003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...
Finding 2023-003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not review one vendor to determine that it was not suspended, debarred, or otherwise excluded prior to entering into a transaction with it. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will review all vendors paid with federal funds against the sam.gov suspension and debarment review tool, and will document the periodic review of suspended and debarred vendors. Anticipated Completion Date: July 2024
View Audit 317693
Finding 484747 (2023-002)
Material Weakness 2023
Deer/mt. Judea School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
In response to Material Weakness 2023-02, the Superintendent will contact the Division of Elementary and Secondary Education (DESE) , for guidance regarding this matter. The District Superintendent will follow the guidance from DESE to ensure compliance with Federal regulations and commissioner memo...
In response to Material Weakness 2023-02, the Superintendent will contact the Division of Elementary and Secondary Education (DESE) , for guidance regarding this matter. The District Superintendent will follow the guidance from DESE to ensure compliance with Federal regulations and commissioner memos to ensure the district follows allowable costs and principles . The contact person is Bill Mizaur who is the superintendent of DMJ.
View Audit 317668 Questioned Costs: $1
Finding 484747 (2023-002)
Material Weakness 2023
Deer/mt. Judea School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been mad...
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been made and new internal control procedures are in place.
View Audit 317668 Questioned Costs: $1
R.j. Barrett Manor Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: R.J. Barrett Manor Housing Development F...
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: R.J. Barrett Manor Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 317601
White Memorial Community Health Center
CA
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
The Organization will continue to implement measures to ensure compliance with the sliding fee discount program. The Organization will continue to provide ongoing training to clinic staff who evaluate the sliding fee application. The training consists of reviewing sliding fee program policies and p...
The Organization will continue to implement measures to ensure compliance with the sliding fee discount program. The Organization will continue to provide ongoing training to clinic staff who evaluate the sliding fee application. The training consists of reviewing sliding fee program policies and procedures along with all applicable patient forms, sliding fee scales, and patient eligibility.
View Audit 317597
Finding 484694 (2023-001)
Material Weakness 2023
Longview School District No. 122
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Longview School District No. 122 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joan Parsons, Lead Accountant 2715 Lilac St Longview, WA 98632 (360)575-7177 Corrective action the auditee plans to take in response to the finding: The District has now enhanced its process surrounding collection and verification of certified payroll reports to include sending a weekly inquiry to the point of contact for the prime contractor for each federally-funded construction project. The inquiry requests the prime contractor to: • disclose if the prime contractor performed any work on the project that would be subject to Davis-Bacon prevailing wage requirements and if so, supply the certified payroll reports • identify any subcontractors who performed work on the project that would be subject to Davis-Bacon prevailing wage requirements, and if so, supply the certified payroll reports This communication is sent via email, read receipt requested, and the prime contractor’s response (or lack thereof) is documented and followed up on as necessary. Anticipated date to complete the corrective action: This process was implemented June 2024.
View Audit 317583
Finding 484688 (2023-002)
Material Weakness 2023
City of Euclid
OH
Reporting Subrecipient Monitoring Period of Performance
The City will report revenue replacement dollars as the Auditor of State recommends.
The City will report revenue replacement dollars as the Auditor of State recommends.
View Audit 317565
American Bureau of Shipping
TX
Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility § 200.303
Finding 2023-002 – Budget to Actual Analysis Cluster: Research and Development Agency: Department of Commerce, Department of Energy, and Department of Health and Human Services Award Names: Standards/Guidance for Rapid Qualification of Metal-Based Additive Manufacturing, Accelerating Commercial Mari...
Finding 2023-002 – Budget to Actual Analysis Cluster: Research and Development Agency: Department of Commerce, Department of Energy, and Department of Health and Human Services Award Names: Standards/Guidance for Rapid Qualification of Metal-Based Additive Manufacturing, Accelerating Commercial Maritime Demonstration Projects for Advanced Nuclear Reactor Technologies, Safety and Health Risks in Energy Transition for the Commercial Fishing Industry Award Numbers: 70NANB21H038, DE-NE0009226, and U01OH012502 Assistance Listing Title: National Institute of Standards and Technology, Office of Nuclear Energy, Advanced Research Projects Agency, Office of Energy Efficiency and Renewable Energy, Center for Disease Control and Prevention (CDC) Assistance Listing Number: 11.609, 81.121, 81.135, 81.087, 93.262 Award Year: FY 2023 In response to FY 2022 Single Audit, ABS updated its internal policy to establish and maintain effective controls over budget to actual expense reviews. Current ABS policy, which was implemented in 2024, requires grant project managers to review budget to actuals on at least a quarterly basis, and a budget spreadsheet will be maintained and signed as proof of verification. To ensure consistency and formality in carrying out this requirement, ABS has begun utilizing a standardized template to facilitate reviews and track completion by process owners.
View Audit 317514
American Bureau of Shipping
TX
Subrecipient Monitoring § 200.332 § 200.501 § 200.521
Finding 2023-001 – Subrecipient Monitoring Cluster: Research and Development Agency: Department of Health and Human Services Award Names: Safety and Health Risks in Energy Transition for the Commercial Fishing Industry Award Numbers: U01OH012502 Assistance Listing Title: Center for Disease Control a...
Finding 2023-001 – Subrecipient Monitoring Cluster: Research and Development Agency: Department of Health and Human Services Award Names: Safety and Health Risks in Energy Transition for the Commercial Fishing Industry Award Numbers: U01OH012502 Assistance Listing Title: Center for Disease Control and Prevention (CDC) Assistance Listing Number: 93.262 Award Year: FY 2023 To ensure compliance with 2 CFR 200.332 (d), ABS will extend its current policy to review agencies’ annual audited financial statements when Uniform Guidance reports are not available. ABS will appoint a finance team member to review the Uniform Guidance report or financial statements and will offer the project management team feedback toward ensuring necessary monitoring actions are taken. ABS understands the associated funding risks and will begin implementing these processes while we draft and submit our policy update into our Quality Management system. We expect this to be corrected and implemented by December 31, 2024.
View Audit 317514
State of Montana
MT
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403
ALN: 84.010, 84.365, 84.367, 84.424, Corrective Action Plan: Inadequate Support for Federal Reimbursement - Title I-IV - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will perform quarterly sampling reviews to determine which receipts and additional data should be ...
ALN: 84.010, 84.365, 84.367, 84.424, Corrective Action Plan: Inadequate Support for Federal Reimbursement - Title I-IV - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will perform quarterly sampling reviews to determine which receipts and additional data should be requested to ensure the agency's compliance. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 12/31/2024
View Audit 317490 Questioned Costs: $1
State of Montana
MT
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403
ALN: 97.042, 97.047, Corrective Action Plan: Inadequate Support for Federal Reimbursement - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, has improved and implemented internal control procedures to ensure proper supporting documentation is sufficient a...
ALN: 97.042, 97.047, Corrective Action Plan: Inadequate Support for Federal Reimbursement - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, has improved and implemented internal control procedures to ensure proper supporting documentation is sufficient at the time of reimbursement and continues to work with the Federal Emergency Management Agency (FEMA) to ensure compliance with grant guidance. The department reviews and updates the current internal control process to ensure sufficient documentation is received and maintained. Person(s) Responsible for Corrective Measures: Delila Bruno, Administrator, Montana Department of Military Affairs, Target Date: Completed
View Audit 317490 Questioned Costs: $1
Finding 484555 (2023-009)
Significant Deficiency 2023
State of Montana
MT
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
ALN: 17.225, Corrective Action Plan: Inadequate Support for Benefit Accuracy Measurement Reviews - UI - DLI - During the audit period, the Montana Department of Labor and Industry implemented new internal controls for tracking case files. As noted in the audit report, the department implemented ne...
ALN: 17.225, Corrective Action Plan: Inadequate Support for Benefit Accuracy Measurement Reviews - UI - DLI - During the audit period, the Montana Department of Labor and Industry implemented new internal controls for tracking case files. As noted in the audit report, the department implemented new internal controls when its new MUSE system launched. Department procedures also have been amended to ensure retention of system monitoring reports. The department is currently working with a vendor to develop additional case review reports. Person(s) Responsible for Corrective Measures: Jay Phillips, Administrator, Montana Department of Labor and Industry, Target Date: 08/31/2024
View Audit 317490
Finding 484547 (2023-037)
Material Weakness 2023
State of Montana
MT
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
ALN: 84.010, Corrective Action Plan: Unallowed Indirect Cost Recovery - Title I - OPI - The Centralized Services Division (CSD) Senior Manager of the Montana Office of Public Instruction has implemented corrections such that the office is now in compliance with federal regulations. The Chief Fina...
ALN: 84.010, Corrective Action Plan: Unallowed Indirect Cost Recovery - Title I - OPI - The Centralized Services Division (CSD) Senior Manager of the Montana Office of Public Instruction has implemented corrections such that the office is now in compliance with federal regulations. The Chief Financial Officer and CSD Senior Manager will implement two levels of checks to ensure indirect costs are only recovered for allowable costs. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 08/31/2024
View Audit 317490 Questioned Costs: $1
Finding 484544 (2023-035)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring § 200.303 § 200.332 § 200.334
ALN: 84.010, Corrective Action Plan: Inadequate Subrecipient Monitoring - Title I - OPI - The Montana Office of Public Instruction Program Supervisor and Federal Grants Coordinator will create a new process to track and monitor Local Educational Entity (LEA) reviews, monitor findings, corrective a...
ALN: 84.010, Corrective Action Plan: Inadequate Subrecipient Monitoring - Title I - OPI - The Montana Office of Public Instruction Program Supervisor and Federal Grants Coordinator will create a new process to track and monitor Local Educational Entity (LEA) reviews, monitor findings, corrective actions identified, and whether corrective actions were completed and submitted within 90 days. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484541 (2023-047)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Reporting § 200.303
ALN: 84.010, Corrective Action Plan: Noncompliant FFATA Reports - Title I - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system ...
ALN: 84.010, Corrective Action Plan: Noncompliant FFATA Reports - Title I - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system monthly. This finding was based on the federal system not functioning as expected. This reconciliation process will be completed monthly. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484531 (2023-071)
Material Weakness 2023
State of Montana
MT
Reporting Subrecipient Monitoring § 200.303
ALN: 93.558, Corrective Action Plan: Noncompliant FFATA Reports - TANF- DPHHS - The Montana Department of Public Health and Human Services, Temporary Assistance for Needy Families program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal F...
ALN: 93.558, Corrective Action Plan: Noncompliant FFATA Reports - TANF- DPHHS - The Montana Department of Public Health and Human Services, Temporary Assistance for Needy Families program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025
View Audit 317490
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