Corrective Action Plans

Finding 24087 (2022-006)

Significant Deficiency 2022

GU

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Area: Special Tests and Provisions Views of Auditee and Planned Corrective Action: PIU agrees with the finding. PIU will implement monitoring controls over the monthly direct loan reconciliation process performed by the third-party financial aid private consultant. Anticipated Completion Date: Ma...

Area: Special Tests and Provisions Views of Auditee and Planned Corrective Action: PIU agrees with the finding. PIU will implement monitoring controls over the monthly direct loan reconciliation process performed by the third-party financial aid private consultant. Anticipated Completion Date: May 31, 2023 Name of Contact Person and Title: Celia Atoigue, Director of Finance

View Audit 20750

Finding 24075 (2022-003)

Material Weakness 2022

Pacific Islands Bible College

GU

Questioned Costs Cash Management Student Financial Aid

Area: Cash Management Views of Auditee and Planned Corrective Action: PIU agrees with the finding. PIU will review the requirements of the Uniform Guidance and understand the cash management principal requirements. Once this is done, PIU will implement procedures and update the Business Office Ma...

Area: Cash Management Views of Auditee and Planned Corrective Action: PIU agrees with the finding. PIU will review the requirements of the Uniform Guidance and understand the cash management principal requirements. Once this is done, PIU will implement procedures and update the Business Office Manual. Anticipated Completion Date: May 31, 2023 Name of Contact Person and Title: Celia Atoigue, Director of Finance

View Audit 20750 Questioned Costs: $1

Finding 24047 (2022-004)

Material Weakness 2022

Laporte Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: LaPorte Community School Corporation will review the...

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Hunt Contact Phone Number: (219) 362-7056 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: LaPorte Community School Corporation will review the Education Stabilization Fund schedule of disbursements more closely prior to submission. Anticipated Completion Date: May 15, 2023

View Audit 20038

Finding 24027 (2022-002)

Material Weakness 2022

Zane Trace Local School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

Better documentation has been requested from the 3 purchasing groups that we use for purchasing to provide evidence of proper procurement procedures.

View Audit 19858

Finding 24012 (2022-015)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-015 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office...

Finding 2022-015 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Children and Family Success (MOCFS) agency has implemented a plan to locate needed files from previous and current fiscal years. The agency has implemented a scanning and uploading Standard Operating Procedure (SOP) that requires each case file to be digitally attached to its application and supporting documents. This will remedy this finding in its totality. Contact Person: OHEP Director ? Rigel Moore Completion Date: March 10, 2023

View Audit 23759 Questioned Costs: $1

Finding 24011 (2022-014)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Cash Management § 200.303

Finding 2022-014 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Childr...

Finding 2022-014 U.S. Department of Health and Human Services AL No. 93.568 Total Low-Income Home Energy Assistance Significant Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: The Office of Home and Energy Programs (OHEP) bureau of The Mayors Office of Children and Family Success (MOCFS) agency has implemented a plan to locate needed files from previous and current fiscal years. The agency has implemented a scanning and uploading Standard Operating Procedure (SOP) that requires each case file to be digitally attached to its application and supporting documents. This will remedy this finding in its totality. Contact Person: OHEP Director ? Rigel Moore Completion Date: March 10, 2023

View Audit 23759 Questioned Costs: $1

Finding 23979 (2022-018)

Material Weakness 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-018 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period ...

Finding 2022-018 U.S. Department of Health and Human Services AL No. 93.778 Medical Assistance Program (Medicaid; Title XIX) Material Weakness over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to the correct grant period within the general ledger. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday, and accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759 Questioned Costs: $1

Finding 23961 (2022-016)

Material Weakness 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-016 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Material Weakness Over Compliance and Internal Control over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to al...

Finding 2022-016 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Material Weakness Over Compliance and Internal Control over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to a grant. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759 Questioned Costs: $1

Finding 23949 (2022-002)

Significant Deficiency 2022

Metro Towers, Inc. St. James Place

MO

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2022-002 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207...

Finding 2022-002 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will deposit the shortfall of $868 into the reserve for replacement account, as soon as possible. We will also deposit the shortfall for 2019, 2020, and 2021 once funds become available. We will follow our process to deposit and reconcile the reserve for replacement account on a monthly basis. Anticipated Completion Date June 30, 2023

View Audit 19875 Questioned Costs: $1

Finding 23948 (2022-001)

Material Weakness 2022

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2023

View Audit 19875

Finding 23925 (2022-024)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309

Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Totally Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency in Compliance and Internal Control over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: B...

Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Totally Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency in Compliance and Internal Control over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to the correct grant period within the general ledger. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759 Questioned Costs: $1

Finding 23923 (2022-006)

None 2022

City of Baltimore, Maryland

MD

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.414 § 200.502 § 200.508 § 200.510

Finding 2022-006 Programs: All Material Weakness over Schedule of Expenditures of Federal Awards (SEFA) Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistanc...

Finding 2022-006 Programs: All Material Weakness over Schedule of Expenditures of Federal Awards (SEFA) Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday is ?live? as of August 2022, the City is currently working to refine the software and fully utilize functionality. The Workday grants modules requires the grant funding source be defined prior to grant approval and fields are available for the AL titles and numbers and sub-recipients? information. The implementation of the Workday grants modules centralizes much of the grant management function by requiring the agencies to upload the grant documents into Workday. The City has: ? Held weekly meetings for two years with agency grant representatives to design and configure the Workday grant module. ? Uploaded the grant award, sponsor information and grant budget data into a Workday. ? Implemented a ?new grant? request which uses a Workday business process. ? In the process of reviewing and correcting recoverable costs per grant award so it is properly reported. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City. Completion Date: June 2024

View Audit 23759

Finding 23871 (2022-004)

Significant Deficiency 2022

Northwest Oregon Housing Authority

OR

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

2021-004 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all repairs are made timely and if not, that the necessary actions are taken by the Authority. Explanation of disagreement with audit finding: The...

2021-004 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all repairs are made timely and if not, that the necessary actions are taken by the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: NOHA has reviewed its updated HQS policies, including its HQS enforcement policies. NOHA continues to refine software functionality and reporting to monitor HQS repair due dates, and to take action when necessary. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023

View Audit 19862

Finding 23860 (2022-023)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Reporting Subrecipient Monitoring Period of Performance § 200.302 § 200.303

Finding 2022-023 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Significant Deficiency in Compliance and Internal Control Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to maint...

Finding 2022-023 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Significant Deficiency in Compliance and Internal Control Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to maintain compliance with reporting requirements. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on 440 Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759

Finding 23859 (2022-022)

Material Weakness 2022

City of Baltimore, Maryland

MD

Questioned Costs Reporting Subrecipient Monitoring § 200.303 § 200.309

Finding 2022-022 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the peri...

Finding 2022-022 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to a grant. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759 Questioned Costs: $1

Finding 23858 (2022-021)

Material Weakness 2022

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.303 § 200.305

Finding 2022-021 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness over Cash Management Repeat Finding: Yes Auditee?s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team manag...

Finding 2022-021 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Material Weakness over Cash Management Repeat Finding: Yes Auditee?s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD's fiscal team enters the drawdown request into the Federal Payment Management System (PMX). Baltimore City's treasury department is notified. After BCHD's fiscal team enters the request into PMX, there is no control over the timing of when the funds are received and when the funds are posted to the GL, as this is the responsibility of the City's Treasury department. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759

Finding 23842 (2022-020)

Material Weakness 2022

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.303 § 200.305

Finding 2022-020 U.S. Department of Health and Human Services AL No. 93.914 HIV Prevention Activities Health Department Based Material Weakness over Cash Management Repeat Finding: Yes Auditee?s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing...

Finding 2022-020 U.S. Department of Health and Human Services AL No. 93.914 HIV Prevention Activities Health Department Based Material Weakness over Cash Management Repeat Finding: Yes Auditee?s Corrective Action Plan: The process for requesting drawdowns begins with the fiscal team managing the grant. A member of BCHD's fiscal team enters the drawdown request into the Federal Payment Management System (PMX). Baltimore City's treasury department is notified. After BCHD's fiscal team enters the request into PMX, there is no control over the timing of when the funds are received and when the funds are posted to the GL, as this is the responsibility of the City's Treasury department. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023

View Audit 23759

Finding 23789 (2022-010)

Material Weakness 2022

City of Baltimore, Maryland

MD

Subrecipient Monitoring § 200.303 § 200.330

Finding 2022-010 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness over Subrecipient Monitoring Repeat Finding: Yes Auditee?s Corrective Action Plan: MOHS follows a recordkeeping process for its inspections. Ins...

Finding 2022-010 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Material Weakness over Subrecipient Monitoring Repeat Finding: Yes Auditee?s Corrective Action Plan: MOHS follows a recordkeeping process for its inspections. Inspection checklists are maintained in the participant records by calendar year. In some cases, the inspection may fall outside of when the participants annual recertification is due. During reviews, MOHS management will ensure that the staff are clear about providing inspection checklist for both years identified in the review period and not just the inspection for the annual recertification year. Additionally, during the period of review, the Inspections team experienced challenges with connecting into the City?s VPN system. Due to the connectivity issues, MOHS was not able to perform its inspections as required. MOHS has started the process to correct the connectivity issues. MOHS will be upgrading its? housing database to the web-based version. The new version will not require VPN access through Baltimore City?s network. The inspections team will be able to connect to the housing database via the web. MOHS anticipates the new database upgrade to be in place by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023

View Audit 23759

Finding 23788 (2022-011)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Subrecipient Monitoring Cash Management HUD Housing Programs § 200.303

Finding 2022-011 US Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency over Special Tests - Housing Quality Standards- Housing Opportunities for Persons with AIDS Repeat Finding: No Auditee?s Corrective Action Plan: MOH...

Finding 2022-011 US Department of Housing and Urban Development AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency over Special Tests - Housing Quality Standards- Housing Opportunities for Persons with AIDS Repeat Finding: No Auditee?s Corrective Action Plan: MOHS follows a recordkeeping process for its inspections. Inspection checklists are maintained in the participant records by calendar year. In some cases, the inspection may fall outside of when the participants annual recertification is due. During reviews, MOHS management will ensure that the staff are clear about providing inspection checklist for both years identified in the review period and not just the inspection for the annual recertification year. Additionally, during the period of review, the Inspections team experienced challenges with connecting into the City?s VPN system. Due to the connectivity issues, MOHS was not able to perform its inspections as required. MOHS has started the process to correct the connectivity issues. MOHS will be upgrading its? housing database to the web-based version. The new version will not require VPN access through Baltimore City?s network. The inspections team will be able to connect to the housing database via the web. MOHS anticipates the new database upgrade to be in place by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023

View Audit 23759

Finding 23723 (2022-002)

Material Weakness 2022

Snoqualmie Pass Utility District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

The District is now aware that the District is required to run a debarment check on a vendor and can not rely on the fact that a vendor being listed on the WA DES is eligible to receive federal dollars.

View Audit 18237

Finding 23714 (2022-038)

Significant Deficiency 2022

State of Michigan

MI

Reporting Subrecipient Monitoring

Finding 2022-038 WIOA Cluster, ALN 17.258, 17.259, and 17.278 - FFATA Reporting Management Views LEO agrees with the finding. Planned Corrective Action LEO Finance will implement a tracking log to record FFATA reporting deadlines and will send reminders to staff on upcoming deadlines. In addition,...

Finding 2022-038 WIOA Cluster, ALN 17.258, 17.259, and 17.278 - FFATA Reporting Management Views LEO agrees with the finding. Planned Corrective Action LEO Finance will implement a tracking log to record FFATA reporting deadlines and will send reminders to staff on upcoming deadlines. In addition, LEO Finance will establish a timeline with staff responsible for FFATA reporting that allows ample time for supervisory review and approval prior to submission. Anticipated Completion Date September 30, 2023 Responsible Individual(s) Lora MacKay, LEO

View Audit 20093

Finding 23713 (2022-010)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties § 200.303

Finding 2022-010 MARS User Access Management Views The Department of Labor and Economic Opportunity (LEO) agrees with the finding. LEO Administrative Services continues to experience challenges related to staffing shortages and competing priorities but recognizes the importance of maintaining sound...

Finding 2022-010 MARS User Access Management Views The Department of Labor and Economic Opportunity (LEO) agrees with the finding. LEO Administrative Services continues to experience challenges related to staffing shortages and competing priorities but recognizes the importance of maintaining sound access controls over the Michigan Administrative Review System (MARS). Accordingly, within LEO Administrative Services, the LEO Internal Controls Unit will assist the LEO Finance Unit in the interim with implementing corrective action until a permanent assignment is made. Planned Corrective Action LEO Administrative Services will continue to work with LEO Workforce Development to correct these exceptions. LEO will establish and fully implement a policy, procedure, and routine that addresses the following: a. Ensuring that LEO reviews MARS user access semiannually for privileged accounts or annually for all other accounts. b. Ensuring timely disabling of inactive user accounts (those not accessed in over 60 days). Anticipated Completion Date September 30, 2023 Responsible Individual(s) Lora MacKay, LEO Allen Williams, LEO

View Audit 20093

Finding 23712 (2022-037)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring § 200.332

Finding 2022-037 Crime Victim Assistance, ALN 16.575 - Risk Assessment and During-the-Award Monitoring Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., MDHHS included the grant agreement identified in the fiscal year 2023 monitoring plan. MDHHS will evaluate ...

Finding 2022-037 Crime Victim Assistance, ALN 16.575 - Risk Assessment and During-the-Award Monitoring Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., MDHHS included the grant agreement identified in the fiscal year 2023 monitoring plan. MDHHS will evaluate current monitoring procedures and make updates, if necessary, to improve documentation of monitoring activity. For the grantees identified that only receive an administrative portion of VOCA funds, MDHHS has initiated the process to provide the grantees with access to the U.S. Department of Justice (DOJ) Office for Victims of Crime (OVC) reporting website. MDHHS is working with DOJ OVC to determine reporting elements for the administrative awards and will work with grantees to implement the required reporting elements. For part b., MDHHS will revise risk assessment and monitoring plan procedures to include all awards issued during the fiscal year. Anticipated Completion Date a. December 30, 2023 b. October 1, 2023 Responsible Individual(s) a. Twanisha Glass and Patsy Baker, MDHHS b. Tonya Avery, MDHHS

View Audit 20093

Finding 23711 (2022-036)

Significant Deficiency 2022

State of Michigan

MI

Eligibility Subrecipient Monitoring § 200.303

Finding 2022-036 Crime Victim Assistance, ALN 16.575 - Subrecipient Eligibility Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS Division of Victim Services (DVS) has distributed a comprehensive checklist to all Victims of Crime Act (VOCA) grant applicants that will...

Finding 2022-036 Crime Victim Assistance, ALN 16.575 - Subrecipient Eligibility Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS Division of Victim Services (DVS) has distributed a comprehensive checklist to all Victims of Crime Act (VOCA) grant applicants that will require certification of eligibility for funding by the applicant and DVS prior to awarding funds. This checklist has been incorporated into the rollover application for fiscal year 2024. Anticipated Completion Date The checklist will be certified by all grant applicants and DVS by October 1, 2023, for the fiscal year 2024 award period. Responsible Individual(s) Twanisha Glass, MDHHS Patsy Baker, MDHHS

View Audit 20093

Finding 23706 (2022-035)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring Reporting

Finding 2022-035 Community Development Block Grants/State?s Program, ALN 14.228 - FFATA Reporting Management Views MSF agrees with the finding. Planned Corrective Action MSF subsequently reported the two Community Development Block Grant subawards noted in the finding, and potential grantees are n...

Finding 2022-035 Community Development Block Grants/State?s Program, ALN 14.228 - FFATA Reporting Management Views MSF agrees with the finding. Planned Corrective Action MSF subsequently reported the two Community Development Block Grant subawards noted in the finding, and potential grantees are now required to have a Unique Entity Identifier as part of the grant application process. MSF also routinely reconciles the data that is reported in the Federal Subaward Reporting System to its financial and program reporting systems to ensure accuracy. MSF Financial Services will update existing procedures to ensure ongoing compliance with FFATA reporting requirements. In addition, MSF Financial Services will conduct supervisory oversight of the process, including a monthly comparison to the information reported on USASpending.gov to the monthly data upload file obtained from the MSF program reporting system to ensure accuracy, completeness, and timely submission. Anticipated Completion Date September 30, 2023 Responsible Individual(s) Alex Fox, MSF Paul Onan, MSF

View Audit 20093

Corrective Action Plans

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