Corrective Action Plans

Finding 568828 (2024-001)

Significant Deficiency 2024

MA

Subrecipient Monitoring § 200.332

Management Response and Corrective Action Plan Finding 2023-002 – Subrecipient Monitoring Federal Agency: United States Department of Health and Human Services Program Name: Research and Development (R&D) Assistance Listing Number: Various Responsible Individual: Roy Bourne, Director, Research F...

Management Response and Corrective Action Plan Finding 2023-002 – Subrecipient Monitoring Federal Agency: United States Department of Health and Human Services Program Name: Research and Development (R&D) Assistance Listing Number: Various Responsible Individual: Roy Bourne, Director, Research Finance and Operations Contact Information: rbourne2@joslin.harvard.edu; 617-309-5741 Joslin Diabetes Center’s (Center) subrecipient monitoring process did not clearly indicate risk assessment procedures or the required monitoring activities in certain audited instances. While the Center has a Subrecipient Monitoring and Management policy, review suggests that a thorough evaluation of this plan, formal documentation, and secondary oversight will improve internal control. Management agrees with the recommendation and will evaluate the subrecipient monitoring process according to 2 CFR 200.332 and update established policy where applicable. Corrective Action Plan: - Management completed the review of the Subrecipient Monitoring and Management policy for relevant updates and improvements to internal control as of May 2025 - Results of risk assessment procedures and subrecipient monitoring will be formally documented within the tracking log - Log entries were updated to reflect a reviewers note documenting material and date of review as of May 2025 - Director of Research Finance and Operations will review log semi-annually for secondary oversight Expected Completion Date: June 30, 2025 Status of Completion: Partially corrected

View Audit 360561

Finding 568825 (2024-002)

Significant Deficiency 2024

City of Huntsville

AL

Subrecipient Monitoring Cash Management Reporting

We agree with the auditors comments and the following action has been taken: - Quarterly meetings will be held between the Community Development department and the Grants Manager to walk through any changes to grant reporting requirements and confirm grant deliverables are being submitted timely.

View Audit 360552

Finding 568817 (2024-002)

Material Weakness 2024

American Farmland Trust

DC

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

AFT remains committed to maintaining an effective system of internal control over financial reporting and compliance. To that end, AFT has taken the following corrective actions to ensure appropriate and timely compliance with FFATA filing requirements. 1. F&A Staff reviewed FFATA Training Resources...

AFT remains committed to maintaining an effective system of internal control over financial reporting and compliance. To that end, AFT has taken the following corrective actions to ensure appropriate and timely compliance with FFATA filing requirements. 1. F&A Staff reviewed FFATA Training Resources and SAM.gov resources o Ongoing Staff Training of F&A staff and staff identified in item 4. 2. Updated AFT’s Subawards Manual. The purpose of the Subawards Manual document is to assist in the preparation, administration, and management of AFT issued subawards. The Subaward Manual identifies the roles and responsibilities of AFT staff throughout the subaward lifecycle. 3. Updated Subaward Template FFATA Reporting Requirements and Data Collection 4. To ensure timely compliance with FFATA reporting requirements o Designated Contract Administrator with responsibility to file FFATA reports in connection with the execution and delivery of any subaward which occurs through our contracts management system o Will designate grant management staff to confirm filing 5. F&A Remediation o F&A is pulling the Schedule of Expenditures of Federal Awards (SEFA) data for FY22, FY23, and FY24 to determine which prime grants may have had subawards o Identify subaward agreements that require FFATA filing If AFT does not have the required information to make FFATA, AFT program, project, and/or finance staff will be tasked with obtaining the information o Make the required FFATA reports on SAM.gov 6. AFT will continue to monitor compliance with the updated procedures and FFATA requirements on a quarterly basis. o Using shared resources, finance will work with the Administrative Coordinator to verify that tracked information for issued subawards resulted in timely filing.

View Audit 360549

Finding 568814 (2024-002)

Significant Deficiency 2024

Southeast Rural Community Assistance Project, Inc.

VA

Reporting Subrecipient Monitoring § 200.328

Audit Recommendation – We recommend that management and relevant staff participate in comprehensive training on federal grant compliance – emphasizing FFATA obligations and financial reporting deadlines – to ensure a clear understanding requirements. Management should then formalize and document pro...

Audit Recommendation – We recommend that management and relevant staff participate in comprehensive training on federal grant compliance – emphasizing FFATA obligations and financial reporting deadlines – to ensure a clear understanding requirements. Management should then formalize and document procedures for FFATA reporting, including a calendar driven workflow with designated preparers and approvers, mandatory sign-off checklists, and automated reminders. Finally, the Organization should implement a centralized reporting tracking system that monitors all federal award deadlines and captures evidence of timely preparation, review, and submission for both financial and performance reports.   Management Response – We concur with the recommendation and in process of making changes the both the work flow and processes stated. Specifically, we have contracted with two outside consulting firms for both grant compliance and internal audit services from Certified Public Accountant licensed professionals. Finally, both independent consultants will report the compliance status to the CEO on a periodic basis. 

View Audit 360529

Finding 568230 (2024-002)

Significant Deficiency 2024

Bmc Health System, Inc.

MA

Subrecipient Monitoring § 200.332

Audit Report Reference: 2024-002 Program name: Research and Development Completion Date: October 30, 2024 Finding 2024-002 is a repeat finding (2023-003) from fiscal year end September 30, 2023. Boston Medical Center Health System (Health System) completed its corrective action plan for 2023-003 in ...

Audit Report Reference: 2024-002 Program name: Research and Development Completion Date: October 30, 2024 Finding 2024-002 is a repeat finding (2023-003) from fiscal year end September 30, 2023. Boston Medical Center Health System (Health System) completed its corrective action plan for 2023-003 in October, 2024. Sponsored Programs Administration (SPA) completed both elements of the 2023-003 corrective action plans: • SPA documented a risk assessment for all active subrecipients to ensure the total population was complete and up-to-date. • SPA revised and updated the standard operating procedures for subrecipient risk assessments. The auditors noted in 2024-002 that risk assessments were not complete prior to the execution of agreements for subrecipients tested. However, risk assessments were performed for all subrecipients by October 2024. The repeat finding is a result of the timing of the Health Systems review and implementation of an updated SOP. Going forward, all new amendments and new subrecipient agreements will have a risk assessment prior to execution that complies with our new SOP. As noted by the auditors, for all subrecipients tested during fiscal year end September, 2024 the Health System performed monitoring procedures, including review of invoices for reimbursement, review of Research Performance Progress Reports, review of Uniform Guidance Audit reports, and review of debarment or suspension. The Health System believes that the corrective action for 2023-003 and 2024-002 are complete and no further corrective action is required. Person Responsible: Tyler Flack - Senior Director, Sponsored Programs Finance E-mail address: Tyler.Flack@bmc.org

View Audit 360505

Finding 568228 (2024-001)

None 2024

Research Triangle Institute

NC

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Audit Finding: Item 2024-001: Error in Federal Funding Accountability and Transparency Act (FFATA) Reporting Contact Person Responsible for Corrective Action Plan: Justin Johnson, Director, Government Compliance and Internal Controls Email: jbjohnson@rti.org Phone Number: 919-541-6127 Corrective Act...

Audit Finding: Item 2024-001: Error in Federal Funding Accountability and Transparency Act (FFATA) Reporting Contact Person Responsible for Corrective Action Plan: Justin Johnson, Director, Government Compliance and Internal Controls Email: jbjohnson@rti.org Phone Number: 919-541-6127 Corrective Action Plan: Summary of Finding: FFATA requires non-federal entities to report each first-tier subaward action that obligates $30,000 or more to the FFATA Subaward Reporting System (FSRS). Our independent auditor found that a sampled subaward transaction was not reported timely to the FSRS. Corrective Action Implementation: RTI’s Government Compliance and Internal Controls department has taken the following actions to ensure the complete, accurate, and timely FFATA subaward reporting to FSRS: 1. On the automatically generated report of subaward actions to be reported to FSRS, correct the defective date parameters that prevented the subaward action from being reported timely. Completion Date: April 21, 2025. 2. On a semi-annual basis (fiscal year midpoint and fiscal year-end), manually generate the report of subaward actions to be reported to FSRS for the preceding six-month period and perform a secondary check for any actions that have not been reported timely. Completion Date: April 1, 2025.

View Audit 360502

Finding 568223 (2024-003)

Significant Deficiency 2024

National Indigenous Women's Resource Center, Inc.

MT

Subrecipient Monitoring

Internal Control over compliance - subrecipient monitoring. Non-compliance with reporting compliance requirements. Recommendation: We recommend the Center to update its polices and procedures and ensure a UEI number is obtained directly from a potential subrecipient before entering into a subaward a...

Internal Control over compliance - subrecipient monitoring. Non-compliance with reporting compliance requirements. Recommendation: We recommend the Center to update its polices and procedures and ensure a UEI number is obtained directly from a potential subrecipient before entering into a subaward agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Auction planned in response to finding: The Center has discontinued providing subawards to those subrecipients who have not provided a UEI number until said number is provided to the Center. The Center will update its policies and procedures to include and ensure a UEI number is obtained directly from a potentail subrecipient before entering into a subaward agreement.

View Audit 360498

Finding 568222 (2024-002)

Significant Deficiency 2024

National Indigenous Women's Resource Center, Inc.

MT

Subrecipient Monitoring Reporting Significant Deficiency

Internal Control over compliance - reporting. Non-compliance with reporting compliance requirements. Recommendation: We recommend the Center to carefully review grant agreements and ensure that grants personnel are familiar with the grant compliance requitements for reporting. We slo recommend the C...

Internal Control over compliance - reporting. Non-compliance with reporting compliance requirements. Recommendation: We recommend the Center to carefully review grant agreements and ensure that grants personnel are familiar with the grant compliance requitements for reporting. We slo recommend the Center to update its grant policies and procedures for the FFATA reporting requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: All grant agreements will be carefully reviewed for compliance requirements for reporting. The Center has taken steps to familiarize applicacle staff with the compliance reports for FFATA reporting, and progress has been made in the requirement to report subawards granted under FFATA reporting. We will also update our grants policies and procedures to specifically include a section for FFATA reporting of subawards.

View Audit 360498

Finding 568218 (2024-003)

Significant Deficiency 2024

Northwest Indian Fisheries Commission

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303 § 200.329

Person(s) responsible for corrective action: Todd Bolster, Director of Administration and Dietrich Schmitt, Grants Program Manager. Management’s Response/Corrective Action Plan: For this tribal pass-through program, narrative, non-financial progress reports are collected from tribes, reviewed and...

Person(s) responsible for corrective action: Todd Bolster, Director of Administration and Dietrich Schmitt, Grants Program Manager. Management’s Response/Corrective Action Plan: For this tribal pass-through program, narrative, non-financial progress reports are collected from tribes, reviewed and approved by the NWIFC Grants Program Manager and submitted to PSFMC. Effective immediately, the NWIFC grants program manager will increase internal controls by including documentation of internal review and approval prior to progress reports being submitted to PSMFC. Anticipated completion date: July 2025.

View Audit 360492

Finding 568117 (2024-002)

Material Weakness 2024

The Salvation Army Northwest Division

WA

Subrecipient Monitoring Eligibility Material Weakness

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. This was also reviewed during the NW Division’s Social Service conference in April 2025. Anticipated Completion Date: 10/1/25...

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. This was also reviewed during the NW Division’s Social Service conference in April 2025. Anticipated Completion Date: 10/1/25. Responsible Contact Person: Julie Luft, NW Social Services Director

View Audit 360458

Finding 568032 (2024-005)

Material Weakness 2024

Catholic Medical Mission Board, Inc.

NY

Subrecipient Monitoring Material Weakness Reporting

Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward Reporting System (FSRS), which was due to a lack of awareness regarding this specific requirement after hand-over transitions to new staff. To address ...

Management concurs with the finding. The Organization acknowledges the oversight in not reporting subawards exceeding $30,000 in the FFATA Subaward Reporting System (FSRS), which was due to a lack of awareness regarding this specific requirement after hand-over transitions to new staff. To address this, the Organization is developing formal procedures to ensure full compliance with all FFATA reporting. These will include clearly defined responsibilities and training relevant staff and internal reviews to verify ongoing compliance, to ensure timely submission of required reports. The organization is committed to strengthening internal controls to ensure transparency, maintain compliance with federal grant regulations, and prevent recurrence of this issue. Responsible Person: Director, Ethics & Compliance

View Audit 360404

Finding 568025 (2024-007)

Significant Deficiency 2024

The City of Hoover, Alabama

AL

Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendation: The City should adopt policies and procedures and improve controls necessary to ensure there is evidence of processes for inspection of suspended or debarred vendors. Action Taken: Management has agreed with this deficiency and has taken several steps to ensure processes are in plac...

Recommendation: The City should adopt policies and procedures and improve controls necessary to ensure there is evidence of processes for inspection of suspended or debarred vendors. Action Taken: Management has agreed with this deficiency and has taken several steps to ensure processes are in place to prevent payments to vendors who are suspended or debarred vendors. In FYE 2024, the City implemented a workflow check for debarment in the procurement procedures. Additional steps were taken in FY 2025 to add debarment language to contracts and invoices, and to obtain certification statements from vendors. Work continues on a draft of a grants policy and procedures document expected to be formalized and adopted in 2025.

View Audit 360398

Finding 568010 (2024-003)

Significant Deficiency 2024

Great Lakes Inter-Tribal Council Inc.

WI

Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Actions Taken or Planned: The current procedure in the Financial Manual for procurement will need to be enforced and monitored closely. The procedure does include a guide for what should be included with contracts before being submitted for signature. This section will be updated to inclu...

Corrective Actions Taken or Planned: The current procedure in the Financial Manual for procurement will need to be enforced and monitored closely. The procedure does include a guide for what should be included with contracts before being submitted for signature. This section will be updated to include all purchases over $10,000, same as stated in the first paragraph of the procedure. The limit for this may change to $25,000 when the financial manual is updated. The staff who submit’s the voucher for payment will be responsible for attaching all necessary paperwork as required by our procurement procedure. This should include documentation for the basis of selection or justification for lack of competition, and proof that suspension and debarment was checked. Contact person(s) responsible for corrective action: Gina Brown, CFO Anticipated Completion Date: September 2025

View Audit 360368

Finding 568008 (2024-002)

Significant Deficiency 2024

Great Lakes Inter-Tribal Council Inc.

WI

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Corrective Actions Taken or Planned: Create procedures by the type of required reporting by grantor, as necessary. The procedure will include what and how the required report will be completed, who will and/or should review the required report, including signature for proof, and when the required re...

Corrective Actions Taken or Planned: Create procedures by the type of required reporting by grantor, as necessary. The procedure will include what and how the required report will be completed, who will and/or should review the required report, including signature for proof, and when the required report should be completed. Procedures will be added to the accounting department procedures and shared with staff as necessary. This is a work in progress and will continue to be adjusted as necessary. Contact person(s) responsible for corrective action: Gina Brown, CFO Anticipated Completion Date: September 2025

View Audit 360368

Finding 567972 (2024-001)

Significant Deficiency 2024

Hughes Village Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2024-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting ...

Finding 2024-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Cynthia Beatus, IGAP Coordinator Corrective action plan: The IGAP Coordinator will ensure that the annual federal financial report (FFR) will be submitted within the 120 day timeframe of the end of the project period. Proposed Completion Date: September 30, 2025

View Audit 360316

Finding 567905 (2024-001)

Significant Deficiency 2024

Muskingum Watershed Conservancy District

OH

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

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

View Audit 360251

Finding 567882 (2024-057)

Significant Deficiency 2024

State of Michigan

MI

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

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

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

View Audit 360209

Finding 567881 (2024-056)

Significant Deficiency 2024

State of Michigan

MI

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

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

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

View Audit 360209

Finding 567855 (2024-055)

Material Weakness 2024

State of Michigan

MI

Questioned Costs Eligibility Subrecipient Monitoring § 200.516

Finding 2024-055 Low-Income Home Energy Assistance, ALN 93.568 - Eligibility Determinations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS implemented quarterly case reads beginning in fiscal year 2023, and during April 2023, MDHHS began monthly meetings with the B...

Finding 2024-055 Low-Income Home Energy Assistance, ALN 93.568 - Eligibility Determinations Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS implemented quarterly case reads beginning in fiscal year 2023, and during April 2023, MDHHS began monthly meetings with the BSC analyst team to discuss common errors, answer questions, provide guidance, and on a quarterly basis discuss the results of the State Emergency Relief (SER) case reads. During April 2024, MDHHS SER program policy management and staff began attending BSC leadership meetings to discuss SER case read data findings, policy changes, and communicate common errors found during audits. In addition to updating verification requirements on October 1, 2023, SER program policy management and staff added copay verification requirements on October 1, 2024. MDHHS completed system updates during April 2024 to allow specialists access to directly upload verification documentation to the electronic case file instead of providing the documentation to other areas to process and upload. MDHHS will provide annual training directly to counties that fail to meet the state average for SER case reads relating to verification of the client's income, client contribution payment, and proof of energy crisis. MDHHS will continue to communicate with BSCs and local offices regarding the requirements to obtain adequate verification and maintain sufficient documentation to support SER processing. MDHHS will also continue to provide direct SER guidance and clarification through the SER mailbox. Anticipated Completion Date September 30, 2025 Responsible Individual(s) Bethany Cabanaw, MDHHS Kent Schulze, MDHHS Julie McLaughlin, MDHHS

View Audit 360209 Questioned Costs: $1

Finding 567849 (2024-053)

Material Weakness 2024

State of Michigan

MI

Subrecipient Monitoring

Finding 2024-053 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Subrecipient Audits and Subaward Information Management Views LEO agrees with the finding. Planned Corrective Action For part a., LEO OGM is working with LEO-IC to establish a process to ...

Finding 2024-053 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Subrecipient Audits and Subaward Information Management Views LEO agrees with the finding. Planned Corrective Action For part a., LEO OGM is working with LEO-IC to establish a process to immediately identify which subrecipients are required to have a Single Audit and ensure reports are reviewed, and management decision letters issued timely when required. For parts b. and c., LEO OGM will have a more significant role in the review process and will work with the LEO Grants Office to help ensure that UEI and updated federal award information is always accurately and completely incorporated into agreements. As an extra measure, starting with fiscal year 2026, most grants with subrecipients will be single-year agreements. This will help ensure that federal award information that changes with the onset of a new fiscal year is not inadvertently overlooked during the amendment process. Anticipated Completion Date a. September 30, 2026 b. and c. October 31, 2025 Responsible Individual(s) Nicole Gorski, LEO Christopher Blondell, LEO

View Audit 360209

Finding 567848 (2024-052)

Material Weakness 2024

State of Michigan

MI

Subrecipient Monitoring Material Weakness Reporting § 200.514

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

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

View Audit 360209

Finding 567846 (2024-050)

Material Weakness 2024

State of Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.516

Finding 2024-050 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 MDHHS, in conjunction with LEO, will provide mandatory training for all ...

Finding 2024-050 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 MDHHS, in conjunction with LEO, will provide mandatory training for all specialists that determine eligibility for refugee cash assistance payments by September 30, 2025. MDHHS also will implement ongoing management and peer-to-peer spot checks of cases to ensure that documentation is maintained to support the client’s eligibility beginning October 2025. In addition, MDHHS will determine if technical changes are needed to help ensure the proper documentation is in the electronic case file by December 31, 2025. If potential system modifications are needed, the Bridges technical team will follow the Departmental Work Intake Process for prioritization and determine an anticipated completion date for implementation. Anticipated Completion Date MDHHS has not yet determined an anticipated completion date because the date is dependent on the determination of whether system modifications are necessary. Responsible Individual(s) Benjamin Cabanaw, LEO Nicole Adams, LEO Bethany Cabanaw, MDHHS Kent Schutz, MDHHS Mariah Schaefer, MDHHS

View Audit 360209 Questioned Costs: $1

Finding 567845 (2024-049)

Significant Deficiency 2024

State of Michigan

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Finding 2024-049 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Salesforce Security Management and Access Controls Management Views LEO agrees with the finding. Planned Corrective Action The LEO Office of Global Michigan (OGM) will improve established...

Finding 2024-049 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Salesforce Security Management and Access Controls Management Views LEO agrees with the finding. Planned Corrective Action The LEO Office of Global Michigan (OGM) will improve established procedures and tracking logs to help ensure compliance with SOM Technical Standard 1340.00.020.01 (Access Control Standard). Specifically, LEO OGM will review user access semiannually for privileged accounts and annually for all other accounts. Also, LEO-IC is in the process of establishing a compliance team that will perform validation of the ongoing reviews. Anticipated Completion Date September 30, 2025 Responsible Individual(s) Ben Cabinaw, LEO Allen Williams, LEO

View Audit 360209

Finding 567838 (2024-047)

Significant Deficiency 2024

State of Michigan

MI

Subrecipient Monitoring

Finding 2024-047 Temporary Assistance for Needy Families, ALN 93.558 - Risk Assessment and During-the-Award Monitoring Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS monitors financial and programmatic reports submitted by the grantee and communicates with the gran...

Finding 2024-047 Temporary Assistance for Needy Families, ALN 93.558 - Risk Assessment and During-the-Award Monitoring Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS monitors financial and programmatic reports submitted by the grantee and communicates with the grantee on a consistent basis. The subrecipients identified in the finding were awarded separate grants, and MDHHS has implemented corrective action to help ensure each subrecipient is sufficiently monitored and evaluated for risk of noncompliance with program requirements. For the subrecipient identified in part a., MDHHS completed a risk assessment and evaluated the results for fiscal year 2025 to develop a documented monitoring plan. An annual monitoring plan and corrective action plan workbook have been developed and implemented to track monitoring activities and follow-up action related to deficiencies noted during monitoring. For the subrecipient identified in part b., MDHHS developed and implemented a template for fiscal year 2025 to document monitoring activities, including the follow-up action related to deficiencies noted during monitoring. Anticipated Completion Date Completed Responsible Individual(s) a. Lynn Nee, MDHHS b. Amber Troupe, MDHHS

View Audit 360209

Finding 567835 (2024-044)

Significant Deficiency 2024

State of Michigan

MI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

Finding 2024-044 Temporary Assistance for Needy Families, ALN 93.558 - MiSACWIS Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., MDHHS currently has a process in place to review the user narrative describing the incomp...

Finding 2024-044 Temporary Assistance for Needy Families, ALN 93.558 - MiSACWIS Security Management and Access Controls Management Views MDHHS agrees with the finding. Planned Corrective Action For part a., MDHHS currently has a process in place to review the user narrative describing the incompatible role exceptions within the DSA Michigan Statewide Automated Child Welfare Information System (MiSACWIS) request as part of the approval process. MDHHS will continue to work on adding an incompatible role form in the DSA MiSACWIS request with automated routing for appropriate approval. MDHHS anticipates completion of corrective action by October 30, 2025. For part b., MDHHS will evaluate the current DSA timelines for generation of access renewal and access drop requests and implement any necessary changes by September 30, 2025. MDHHS will continue to provide training for LOSCs via quarterly webinars to emphasize the appropriate procedures for granting access, reviewing, and comparing access. All new information related to security access is presented to the LOSCs during the webinars and one-on-one assistance is available as needed for additional support. Anticipated Completion Date a. October 30, 2025 b. September 30, 2025 Responsible Individual(s) Alana Lowe, MDHHS Deon Nelson, MDHHS

View Audit 360209

Corrective Action Plans

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