Corrective Action Plans

Finding 484379 (2023-050)

Significant Deficiency 2023

State of Montana

MT

Reporting § 200.303

ALN: 93.423, Corrective Action Plan: Inadequate Controls Over SF-425 Reporting - SAO - The Montana State Auditor's Office has adopted an additional layer of review before submitting the SF-425 report. This additional layer of review was conducted before the 2023 SF-425 report was submitted to the ...

ALN: 93.423, Corrective Action Plan: Inadequate Controls Over SF-425 Reporting - SAO - The Montana State Auditor's Office has adopted an additional layer of review before submitting the SF-425 report. This additional layer of review was conducted before the 2023 SF-425 report was submitted to the Centers for Medicare and Medicaid Services (CMS). CMS has accepted all SF-425 submissions and did not identify any errors in any of the Office's SF-425 submissions. Person(s) Responsible for Corrective Measures: Amber Long-Thorvilson, Chief Financial Officer, Montana State Auditor's Office, Target Date: Completed

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Finding 484378 (2023-049)

Significant Deficiency 2023

State of Montana

MT

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 93.423, Corrective Action Plan: No Written Cash Management Policies - SAO - The Montana State Auditor's Office has adopted a written policy to address all concerns identified in this section of the audit report. Specifically, the office has adopted a cash management policy that formalized the...

ALN: 93.423, Corrective Action Plan: No Written Cash Management Policies - SAO - The Montana State Auditor's Office has adopted a written policy to address all concerns identified in this section of the audit report. Specifically, the office has adopted a cash management policy that formalized the processes that were already in use by staff in handling program funds. In accordance with federal requirements, federal funds were never held longer than three days before being disbursed. Person(s) Responsible for Corrective Measures: Amber Long-Thorvilson, Chief Financial Officer, Montana State Auditor's Office, Target Date: Completed

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Finding 484377 (2023-048)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.214 § 200.303

ALN: 93.423, Corrective Action Plan: Unperformed Duties for Waiver Program Subgrants - SAO - The Montana State Auditor's Office's calendar of required tasks has since been updated to include the additional federal requirements. The calendar lists each requirement, the timeline of completion, and t...

ALN: 93.423, Corrective Action Plan: Unperformed Duties for Waiver Program Subgrants - SAO - The Montana State Auditor's Office's calendar of required tasks has since been updated to include the additional federal requirements. The calendar lists each requirement, the timeline of completion, and the assigned individual or team. The calendar includes searching SAM.gov for debarment status, making subaward disclosures to the association, and ensuring Federal Funding Accounting and Transparency Act (FFATA) reports are filed. These measures are in addition to existing oversight, which has included regularly communicating with the association's board chair and administrator and attending quarterly meetings as an ex officio member per § 33-22-1307(1)(e), MCA. Prior to its creation by 2019 Montana Senate Bill 125, the association was not (and practically could not be) debarred from federal contracting, nor has the association been debarred from federal contracting at any time since its creation. In addition, the association has obtained a Unique Entity Identifier. Person(s) Responsible for Corrective Measures: Amber Long-Thorvilson, Chief Financial Officer, Montana State Auditor's Office, Target Date: Completed

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Finding 484218 (2023-023)

Significant Deficiency 2023

State of Montana

MT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls - Incentive Compensation - MSU - The Montana State University (MSU) plans to amend its human resource policy on staff compensation to incorporate the provisions of the United States Depar...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls - Incentive Compensation - MSU - The Montana State University (MSU) plans to amend its human resource policy on staff compensation to incorporate the provisions of the United States Department of Education incentive compensation regulation and will evaluate potential revisions to our compensation approval processes. Person(s) Responsible for Corrective Measures: Jeannette Grey Gilbert, Chief Human Resources Officer, Montana State University, Target Date: 12/31/2024

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Finding 484217 (2023-021)

Material Weakness 2023

State of Montana

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - MSU - The Montana State University (MSU) has made significant progress in meeting Gramm-Leach-Bliley Act (GLBA) requirements and has already completed...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - MSU - The Montana State University (MSU) has made significant progress in meeting Gramm-Leach-Bliley Act (GLBA) requirements and has already completed the majority of the components. Active efforts are underway to quickly complete the implementation of the remaining GLBA internal controls as recommended. These include transitioning from ad-hoc to regular reviews of user access appropriateness; completing security plans for systems storing or processing GLBA data; testing third-party companies for compliance with GLBA; and completion of security polices for affiliate campuses. Person(s) Responsible for Corrective Measures: Justin van Almelo, Chief Information Security Officer, Montana State University - Bozeman, Target Date: 12/31/2024

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Finding 484216 (2023-019)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Internal Control / Segregation of Duties Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - MSU - The Montana State University (MSU) plans to take action about the Fiscal Operations Report and Application to Participate (FISAP) as follows: MSU...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - MSU - The Montana State University (MSU) plans to take action about the Fiscal Operations Report and Application to Participate (FISAP) as follows: MSU-Bozeman – Financial Aid Services will return to consistently reporting the student count. As MSU-Bozeman is no longer awarding Perkins loans, the error was the result of inconsistent use of data fields to compensate for non-editable fields in the report. MSU-Billings – The Financial Aid office will implement a multiple-departmental review of information during the FISAP correction period and a review process for the completed FISAP before submission or during the FISAP correction period. The Associate Director of Financial Aid will review the full completed FISAP for any errors before submission. MSU-Northern – The Financial Aid office will put into place internal controls over FISAP preparation. Prior to submission, the FISAP report will be reviewed and signed off by a member of the Executive Team with a final review by the Chancellor. This will be put into place for the 2025-2026 award year. Records will be retained for seven years under record retention guidelines. Person(s) Responsible for Corrective Measures: James Broscheit, Director, Financial Aid Services, Montana State University - Bozeman Justin Beach, Director, Financial Aid and Scholarships, Montana State University - Billings Lourdes Caven, Director, Financial Aid, Montana State University - Northern, Target Date: 10/01/2024

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Finding 484215 (2023-017)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - COA - The Montana State University (MSU) plans to take action as follows: MSU-Bozeman has complied since the 2022-23 academic year as indicated in the finding. No furthe...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - COA - The Montana State University (MSU) plans to take action as follows: MSU-Bozeman has complied since the 2022-23 academic year as indicated in the finding. No further action is needed. MSU-Billings requires a second review of the Cost of Attendance (COA) calculation and additional documentation before finalizing and creation in it accounting system. For the 2025-26 year, MSU-Billings is implementing the inclusion of a third reviewer within the Financial Aid office to review COA calculations before finalization. MSU Northern put into place internal controls over COA preparation for the 2023-24 award year. The university will have a review sheet that will be signed off by a Student Accounts representative, a member of the Executive Team, and the Financial Aid Director. After the signatures are in place, a copy will be sent to the Chancellor’s Office for final review. Records will be retained for seven years under approved record retention guidelines. Great Falls College-MSU has adjusted the Books and Supply and Other Living Expense components of its COA calculations. The adjustment for Other Living Expense was implemented for the 2023-24 school year, and the Books and Supplies adjustment has been implemented for 2024-25. Great Falls College-MSU has complied with the review of the COA by others not involved in creating the COA since the 2022-23 academic year as indicated in the finding. No further action is needed for this portion of the finding. Person(s) Responsible for Corrective Measures: James Broscheit, Director, Financial Aid Services, Montana State University - Bozeman Justin Beach, Director, Financial Aid and Scholarships, Montana State University - Billings Lourdes Caven, Director, Financial Aid, Montana State University - Northern Leah Habel, Director, Financial Aid, Great Falls College - MSU, Target Date: 12/31/2024

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Finding 484214 (2023-025)

Material Weakness 2023

State of Montana

MT

Cash Management Student Financial Aid § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - Cash Management - MSU - Montana State University (MSU) plans to take action as follows: MSU-Bozeman. (1) For Federal Work Study and Federal Supplemental Education Oppo...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - Cash Management - MSU - Montana State University (MSU) plans to take action as follows: MSU-Bozeman. (1) For Federal Work Study and Federal Supplemental Education Opportunity Grant, MSU Financial Aid Services will work with University Business Services to remove these funds from the activity account. MSU-Bozeman will also return the interest earned in the accounts per prescribed method. The university does not believe the account balance is a result of excess cash draws, but rather a historical amount due to a system conversion and unreconciled funds; (2) Federal Direct Loan – the university conditionally concurs with the issue cited. University records show on the third day we had a positive cash balance, but by day four and within the seven-day tolerance, our cash balance was negative. As such, we do not believe additional corrective action will be necessary. MSU-Billings. The university will implement additional steps to improve the cash management process. It will run a daily report showing fund balances for all federal financial aid funds. Positive fund balances will be returned before the seventh day to comply with the regulation. MSU-Northern. The university's Business Services Office will run a daily report showing cash balances for all federal financial aid funds. If a positive balance is found that will not be distributed by the Financial Aid office within the allowable timeframe, a refund will be processed by the Business Services Office. Great Falls College MSU. Our business office will begin monitoring fund balances in all federal aid funds daily. Positive fund balances will be allowed for no more than four calendar days. At that point a return of funds will be processed by an accountant in the business office. Verification of return of funds will be completed the following day by the Controller. Person(s) Responsible for Corrective Measures: James Broscheit, Director, Financial Aid Services, Montana State University - Bozeman Justin Beach, Director, Financial Aid and Scholarships, Montana State University - Billings Lourdes Caven, Director, Financial Aid, Montana State University - Northern Lisa Ward, Controller, Great Falls College MSU, Target Date: 12/31/2024

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Finding 484213 (2023-024)

Significant Deficiency 2023

State of Montana

MT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls - Incentive Compensation - UM - The University of Montana - Missoula (UM) plans to amend its human resource policy on staff compensation to incorporate the provisions of the United States Departm...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls - Incentive Compensation - UM - The University of Montana - Missoula (UM) plans to amend its human resource policy on staff compensation to incorporate the provisions of the United States Department of Education incentive compensation regulation. Person(s) Responsible for Corrective Measures: Jay Stephens, Vice President for People and Culture, University of Montana - Missoula, Target Date: 08/30/2024

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Finding 484212 (2023-022)

Material Weakness 2023

State of Montana

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - UM - The University of Montana - Missoula (UM) has implemented and will continue to implement internal controls to comply with the Gramm-Leach-Bliley Act (GLB...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - UM - The University of Montana - Missoula (UM) has implemented and will continue to implement internal controls to comply with the Gramm-Leach-Bliley Act (GLBA) requirements. The Information Technology department will collaborate with the Financial Aid Data Stewards to conduct an inventory of financial aid data. Person(s) Responsible for Corrective Measures: Jonathan Neff, Chief Information Security Officer, University of Montana - Missoula, Target Date: 12/31/2024

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Finding 484211 (2023-020)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Internal Control / Segregation of Duties Reporting § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - UM - The University of Montana - Western, Montana Technological University, and Helena College have implemented their remediation plans for supporting documenta...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - UM - The University of Montana - Western, Montana Technological University, and Helena College have implemented their remediation plans for supporting documentation for each year of the Fiscal Operations Report and Application to Participate (FISAP) reporting as noted in the prior audit. Additionally, University of Montana - Western has trained its business services staff to process and document the information for future reporting; Montana Technological University conducts a third review of each FISAP; and Helena College reconciles additional accounting reports for quality assurance. Person(s) Responsible for Corrective Measures: Shauna Savage, Financial Aid Director, Montana Technological University Louise Driver, Financial Aid Director, University of Montana - Western Valerie Curtin, Financial Aid Director, Helena College, Target Date: Completed

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Finding 484210 (2023-018)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - COA - UM - The University of Montana - Missoula, University of Montana - Western, and Helena College have implemented their remediation plan as noted in the prior audit, and will...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - COA - UM - The University of Montana - Missoula, University of Montana - Western, and Helena College have implemented their remediation plan as noted in the prior audit, and will continue to implement internal controls to ensure the Cost of Attendance (COA) calculations are fully documented and supported. Beginning with the 2022-2023 academic year, UM Western has implemented a new process for maintaining thorough documentation to support COA calculations in which the Director of Financial Aid has taken responsibility. Person(s) Responsible for Corrective Measures: Ginger Lowry, Interim Financial Aid Director, University of Montana - Missoula Louise Driver, Financial Aid Director, University of Montana - Western Valerie Curtin, Financial Aid Director, Helena College, Target Date: Completed

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Finding 484209 (2023-027)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - Enrollment Reporting - UM - The University of Montana - Missoula has implemented the remediation plan from the prior audit. Additional controls have also been implemented and an ...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - Enrollment Reporting - UM - The University of Montana - Missoula has implemented the remediation plan from the prior audit. Additional controls have also been implemented and an Academic Program Manager, with a firm grasp on the accreditation standards surrounding code changes, was hired in early summer 2023. Person(s) Responsible for Corrective Measures: Maria Managold, Registrar, University of Montana - Missoula, Target Date: Completed

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Finding 484208 (2023-026)

Material Weakness 2023

State of Montana

MT

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking § 200.303

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - Student Financial Assistance Returns - UM - The University of Montana - Missoula and the University of Montana - Western implemented their remediation plans from the prior audit...

ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - Student Financial Assistance Returns - UM - The University of Montana - Missoula and the University of Montana - Western implemented their remediation plans from the prior audit. Additional controls have been implemented, including the creation of a template guide, documentation of each calculation, and an additional review, to ensure accurate calculations and timely return of unearned Title IV aid. Person(s) Responsible for Corrective Measures: Ginger Lowry, Financial Aid Director, University of Montana - Missoula Louise Driver, Financial Aid Director, University of Montana - Western, Target Date: Completed

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Finding 484193 (2023-044)

Material Weakness 2023

State of Montana

MT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 84.027, 84.173, Corrective Action Plan: Inadequate Controls and Documentation - State Maintenance of Effort - OPI - The Montana Office of Public Instruction has implemented internal controls for this process. In the 2024 school year, the OPI had multiple reviews on these allocations, includi...

ALN: 84.027, 84.173, Corrective Action Plan: Inadequate Controls and Documentation - State Maintenance of Effort - OPI - The Montana Office of Public Instruction has implemented internal controls for this process. In the 2024 school year, the OPI had multiple reviews on these allocations, including by the Office of Special Education Programs (OSEP) and a funded national technical assistance center, the Center for Individuals with Disabilities Education Act (IDEA) Fiscal Reporting (CIFR). For the 2025/2026 school year, the Data Operations team will complete the special education allocations and submit the allocations to the IDEA Fiscal Manager for review. The IDEA Fiscal Manager will complete the ten percent increase or decrease in overall validated allocations and submit to the Special Education Director for review and sign off. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 08/30/2024

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Finding 484192 (2023-043)

Material Weakness 2023

State of Montana

MT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 84.027, 84.173, Corrective Action Plan: Special Education Allocation Errors - OPI - The Montana Office of Public Instruction is implementing a new software application for allocations. Until the application is in place, the current Excel allocation spreadsheet is being reviewed by program and...

ALN: 84.027, 84.173, Corrective Action Plan: Special Education Allocation Errors - OPI - The Montana Office of Public Instruction is implementing a new software application for allocations. Until the application is in place, the current Excel allocation spreadsheet is being reviewed by program and financial unit staff, who will confirm the accuracy of the data and formulas. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 07/01/2025

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Finding 484170 (2023-079)

Material Weakness 2023

State of Montana

MT

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 10.551, 10.561, Corrective Action Plan: SOC Not Obtained and Reviewed - SNAP - DPHHS - The Montana Department of Public Health and Human Services made numerous unsuccessful attempts to obtain the Service Organization Controls (SOC) report from its vendor. The report had been difficult to obta...

ALN: 10.551, 10.561, Corrective Action Plan: SOC Not Obtained and Reviewed - SNAP - DPHHS - The Montana Department of Public Health and Human Services made numerous unsuccessful attempts to obtain the Service Organization Controls (SOC) report from its vendor. The report had been difficult to obtain since the vendor was acquired by another company. It is important to the department to preserve the vendor relationship until the contract expires in September 2025. The department is hopeful to implement corrective action with the vendor and is working through the contract issue with its legal staff. If the department cannot obtain SOC reports for future program years, it will develop alternative processes to obtain sufficient assurance. Person(s) Responsible for Corrective Measures: Chappell Smith, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

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Finding 484168 (2023-002)

Significant Deficiency 2023

State of Montana

MT

Reporting Cash Management Matching / Level of Effort / Earmarking § 200.302 § 200.303

ALN: 10.542, 10.551, 10.561, Corrective Action Plan: Inadequate Accounting Records - SNAP - P-EBT - DPHHS - The Montana Department of Public Health and Human Services conditionally concurs with this recommendation. Expenditures were tracked separately by program and records were adequate to trace ...

ALN: 10.542, 10.551, 10.561, Corrective Action Plan: Inadequate Accounting Records - SNAP - P-EBT - DPHHS - The Montana Department of Public Health and Human Services conditionally concurs with this recommendation. Expenditures were tracked separately by program and records were adequate to trace funds in accordance with federal regulations. The department will continue to improve its processes related to ensuring new federal program activity is not co-mingled with other programs, especially when closely related. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed

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Finding 484161 (2023-008)

Material Weakness 2023

State of Montana

MT

HUD Housing Programs Cash Management Matching / Level of Effort / Earmarking § 200.303

ALN: 14.195, 14.856, Corrective Action Plan: Inadequate Cash Management - Section 8 Project-Based - DOC - The Montana Department of Commerce has revised the Treasury State Agreement (TSA) to ensure payments to landlords are disbursed in accordance with the TSA. Person(s) Responsible for Correcti...

ALN: 14.195, 14.856, Corrective Action Plan: Inadequate Cash Management - Section 8 Project-Based - DOC - The Montana Department of Commerce has revised the Treasury State Agreement (TSA) to ensure payments to landlords are disbursed in accordance with the TSA. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed

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Finding 481640 (2023-066)

Material Weakness 2023

State of Montana

MT

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 93.775, 93.777, 93.778, Corrective Action Plan: Inadequate Medicaid ADP System Reviews - DPHHS - The Montana Department of Public Health and Human Services acknowledges that staff turnover contributed to the department's non-compliance. The department will reinstitute applicable controls. P...

ALN: 93.775, 93.777, 93.778, Corrective Action Plan: Inadequate Medicaid ADP System Reviews - DPHHS - The Montana Department of Public Health and Human Services acknowledges that staff turnover contributed to the department's non-compliance. The department will reinstitute applicable controls. Person(s) Responsible for Corrective Measures: Shellie McCann, Medicaid Systems Administrator, Montana Department of Public Health and Human Services, Target Date: 09/30/2024

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Finding 481560 (2023-076)

Material Weakness 2023

State of Montana

MT

Equipment & Real Property Management § 200.302 § 200.303 § 200.313

ALN: Various R&D, Corrective Action Plan: Equipment Inventory Controls - MSU - Montana State University - Bozeman will enhance the internal controls surrounding the capital asset inventory and tagging process, including accessing research space to count and tag new assets. The university had a dif...

ALN: Various R&D, Corrective Action Plan: Equipment Inventory Controls - MSU - Montana State University - Bozeman will enhance the internal controls surrounding the capital asset inventory and tagging process, including accessing research space to count and tag new assets. The university had a difficult time over the pandemic in retaining employees and hiring replacements. There were also difficulties accessing space on campus due to social distancing requirements. The university has been able to hire employees in Property Management and expects the pandemic-related challenges to be minimal moving forward. Person(s) Responsible for Corrective Measures: Aaron Mitchell, Associate Vice President for Financial Services, Montana State University, Target Date: 12/31/2024

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Finding 481559 (2023-078)

Significant Deficiency 2023

State of Montana

MT

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

ALN: Various R&D, Corrective Action Plan: Grant Management Internal Controls - UM - The University of Montana - Missoula will train all new staff members and ensure sufficient staffing levels to manage the workload effectively. UM Missoula has also established a dedicated training position with...

ALN: Various R&D, Corrective Action Plan: Grant Management Internal Controls - UM - The University of Montana - Missoula will train all new staff members and ensure sufficient staffing levels to manage the workload effectively. UM Missoula has also established a dedicated training position within the Office of Sponsored Programs to ensure all employees have the training and resources needed to manage federal Research and Development Program awards in compliance with applicable federal statutes and regulations. The training position is currently posted and is waiting to be filled. Person(s) Responsible for Corrective Measures: Nicole Thompson, Director, Office of Sponsored Programs, University of Montana - Missoula, Target Date: 12/31/2024 9/30/2024

View Audit 317490 Questioned Costs: $1

Finding 481558 (2023-077)

Material Weakness 2023

State of Montana

MT

Equipment & Real Property Management § 200.302 § 200.303 § 200.313

ALN: Various R&D, Corrective Action Plan: Equipment Inventory Controls - UM - The University of Montana - Missoula has strengthened internal controls by hiring an Account Analyst to manage asset tagging and to conduct comprehensive reviews to ensure all assets are tagged and accounted. The Account...

ALN: Various R&D, Corrective Action Plan: Equipment Inventory Controls - UM - The University of Montana - Missoula has strengthened internal controls by hiring an Account Analyst to manage asset tagging and to conduct comprehensive reviews to ensure all assets are tagged and accounted. The Account Analyst will be assisted by an intern to conduct a thorough review to verify and update the status of all assets. Person(s) Responsible for Corrective Measures: Rachel Buswell, Controller, University of Montana - Missoula, Target Date: 09/30/2024

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Finding 481554 (2023-012)

Material Weakness 2023

State of Montana

MT

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

ALN: 20.205, 20.219, 20.224, Corrective Action Plan: Noncompliant Certified Payrolls - MDT - The Montana Department of Transportation will enhance internal control over certified payrolls and contractor payment compliance by developing a process following 29 CFR 3.3 and 5.5 and Montana Code Annota...

ALN: 20.205, 20.219, 20.224, Corrective Action Plan: Noncompliant Certified Payrolls - MDT - The Montana Department of Transportation will enhance internal control over certified payrolls and contractor payment compliance by developing a process following 29 CFR 3.3 and 5.5 and Montana Code Annotated 28-2-2103. The process will include certified payroll submission requirements and a payment estimate withholding method. The process will be communicated to department personnel and contractors. Person(s) Responsible for Corrective Measures: Dustin Rouse, Chief Engineer, Montana Department of Transportation, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 481533 (2023-007)

Material Weakness 2023

State of Montana

MT

HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

ALN: 14.871, 14.879, Corrective Action Plan: Noncompliant Housing Assistance Waiting List Selections - DOC - The Montana Department of Commerce has implemented a tracking system to review applications potentially pulled out of order. The department has reviewed field agent permissions in the syste...

ALN: 14.871, 14.879, Corrective Action Plan: Noncompliant Housing Assistance Waiting List Selections - DOC - The Montana Department of Commerce has implemented a tracking system to review applications potentially pulled out of order. The department has reviewed field agent permissions in the system to ensure access is granted on an as-needed basis. The department has prepared procedures for the waiting list to further document the roles and responsibilities between the field agencies and the department. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: 06/24/2024

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Corrective Action Plans

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