Corrective Action Plans

Finding 484573 (2023-038)

None 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403

ALN: 84.010, 84.365, 84.367, 84.424, Corrective Action Plan: Inadequate Support for Federal Reimbursement - Title I-IV - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will perform quarterly sampling reviews to determine which receipts and additional data should be ...

ALN: 84.010, 84.365, 84.367, 84.424, Corrective Action Plan: Inadequate Support for Federal Reimbursement - Title I-IV - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will perform quarterly sampling reviews to determine which receipts and additional data should be requested to ensure the agency's compliance. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 484569 (2023-067)

None 2023

State of Montana

MT

Internal Control / Segregation of Duties Student Financial Aid Allowable Costs / Cost Principles § 200.303 § 200.416

ALN: Various, Corrective Action Plan: Noncompliant Cost Allocation - DPHHS - The Montana Department of Public Health and Human Services has completed its cost allocation business improvement review, which looked at the department's cost pool allocation methodology, the creation of new pools, and t...

ALN: Various, Corrective Action Plan: Noncompliant Cost Allocation - DPHHS - The Montana Department of Public Health and Human Services has completed its cost allocation business improvement review, which looked at the department's cost pool allocation methodology, the creation of new pools, and the timeliness of updates and appropriateness to the Public Assistance Cost Allocation Plan (PACAP). All internal controls, processes and procedures were updated, training of department staff and training material was implemented, and new processes were effective as of quarter one state fiscal year 2024. The department has moved to quarterly PACAP submissions to assure that changes are caught timely. The department now sets the effective date of amended cost allocation plans to be the first day of the calendar quarter following the date of the amendment. 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 484557 (2023-011)

Material Weakness 2023

State of Montana

MT

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.334

ALN: 17.225, Corrective Action Plan: Inaccurate Federal Reporting - UI - DLI - Since the new Unemployment Insurance system launched (MUSE), the Montana Department of Labor and Industry has worked with its system vendor (FAST) to generate additional system reports, which are used to reconcile fisca...

ALN: 17.225, Corrective Action Plan: Inaccurate Federal Reporting - UI - DLI - Since the new Unemployment Insurance system launched (MUSE), the Montana Department of Labor and Industry has worked with its system vendor (FAST) to generate additional system reports, which are used to reconcile fiscal activity. The department has also procured the services of a vendor who will complete a reporting accuracy and efficiency assessment of the Unemployment Insurance program. The department has reconciled accounts and is working to document new processes. The department is also currently reviewing and, if necessary, revising reports. Person(s) Responsible for Corrective Measures: Jay Phillips, Administrator, Montana Department of Labor and Industry, Target Date: 12/31/2024

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Finding 484556 (2023-010)

Significant Deficiency 2023

State of Montana

MT

Matching / Level of Effort / Earmarking § 200.303

ALN: 17.225, Corrective Action Plan: Inadequate Controls Over FUTA Match - UI - DLI - During the audit period, the Montana Department of Labor implemented new internal procedures to ensure compliance with reporting deadlines. New controls include creation of a master reporting schedule and automat...

ALN: 17.225, Corrective Action Plan: Inadequate Controls Over FUTA Match - UI - DLI - During the audit period, the Montana Department of Labor implemented new internal procedures to ensure compliance with reporting deadlines. New controls include creation of a master reporting schedule and automated task reminders to reporting staff to ensure timely submissions. Person(s) Responsible for Corrective Measures: Jay Phillips, Administrator, Montana Department of Labor and Industry, Target Date: 08/31/2024

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Finding 484555 (2023-009)

Significant Deficiency 2023

State of Montana

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

ALN: 17.225, Corrective Action Plan: Inadequate Support for Benefit Accuracy Measurement Reviews - UI - DLI - During the audit period, the Montana Department of Labor and Industry implemented new internal controls for tracking case files. As noted in the audit report, the department implemented ne...

ALN: 17.225, Corrective Action Plan: Inadequate Support for Benefit Accuracy Measurement Reviews - UI - DLI - During the audit period, the Montana Department of Labor and Industry implemented new internal controls for tracking case files. As noted in the audit report, the department implemented new internal controls when its new MUSE system launched. Department procedures also have been amended to ensure retention of system monitoring reports. The department is currently working with a vendor to develop additional case review reports. Person(s) Responsible for Corrective Measures: Jay Phillips, Administrator, Montana Department of Labor and Industry, Target Date: 08/31/2024

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Finding 484547 (2023-037)

Material Weakness 2023

State of Montana

MT

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

ALN: 84.010, Corrective Action Plan: Unallowed Indirect Cost Recovery - Title I - OPI - The Centralized Services Division (CSD) Senior Manager of the Montana Office of Public Instruction has implemented corrections such that the office is now in compliance with federal regulations. The Chief Fina...

ALN: 84.010, Corrective Action Plan: Unallowed Indirect Cost Recovery - Title I - OPI - The Centralized Services Division (CSD) Senior Manager of the Montana Office of Public Instruction has implemented corrections such that the office is now in compliance with federal regulations. The Chief Financial Officer and CSD Senior Manager will implement two levels of checks to ensure indirect costs are only recovered for allowable costs. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 08/31/2024

View Audit 317490 Questioned Costs: $1

Finding 484546 (2023-036)

Material Weakness 2023

State of Montana

MT

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

ALN: 84.010, Corrective Action Plan: Inadequate Tracking of LEA Fiscal Effort - Title I - OPI - The Montana Office of Public Instruction Program Supervisor will create a new process to calculate and monitor Maintenance of Effort in the Title I program. This new process will be outlined and ready t...

ALN: 84.010, Corrective Action Plan: Inadequate Tracking of LEA Fiscal Effort - Title I - OPI - The Montana Office of Public Instruction Program Supervisor will create a new process to calculate and monitor Maintenance of Effort in the Title I program. This new process will be outlined and ready to implement by the end of September 2024. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024

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Finding 484544 (2023-035)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring § 200.303 § 200.332 § 200.334

ALN: 84.010, Corrective Action Plan: Inadequate Subrecipient Monitoring - Title I - OPI - The Montana Office of Public Instruction Program Supervisor and Federal Grants Coordinator will create a new process to track and monitor Local Educational Entity (LEA) reviews, monitor findings, corrective a...

ALN: 84.010, Corrective Action Plan: Inadequate Subrecipient Monitoring - Title I - OPI - The Montana Office of Public Instruction Program Supervisor and Federal Grants Coordinator will create a new process to track and monitor Local Educational Entity (LEA) reviews, monitor findings, corrective actions identified, and whether corrective actions were completed and submitted within 90 days. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024

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Finding 484543 (2023-034)

Material Weakness 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430

ALN: 84.010, Corrective Action Plan: Inadequate Supporting Documentation - Title 1 - OPI - The Montana Office of Public Instruction management will provide staff training on how to track time and effort functions in the manner required. The training will be performed by the Centralized Services Ma...

ALN: 84.010, Corrective Action Plan: Inadequate Supporting Documentation - Title 1 - OPI - The Montana Office of Public Instruction management will provide staff training on how to track time and effort functions in the manner required. The training will be performed by the Centralized Services Manager and Payroll Manager. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 10/31/2024

View Audit 317490 Questioned Costs: $1

Finding 484542 (2023-033)

Material Weakness 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

ALN: 84.010, Corrective Action Plan: Inadequate Supporting Documentation - Title I - OPI - The Montana Office of Public Instruction program staff will document specific and detailed purposes for expenditures. Accounting staff will review and ensure that expenditures are in accordance with federal ...

ALN: 84.010, Corrective Action Plan: Inadequate Supporting Documentation - Title I - OPI - The Montana Office of Public Instruction program staff will document specific and detailed purposes for expenditures. Accounting staff will review and ensure that expenditures are in accordance with federal regulations prior to purchase. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024

View Audit 317490 Questioned Costs: $1

Finding 484541 (2023-047)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Reporting § 200.303

ALN: 84.010, Corrective Action Plan: Noncompliant FFATA Reports - Title I - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system ...

ALN: 84.010, Corrective Action Plan: Noncompliant FFATA Reports - Title I - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system monthly. This finding was based on the federal system not functioning as expected. This reconciliation process will be completed monthly. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024

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Finding 484531 (2023-071)

Material Weakness 2023

State of Montana

MT

Reporting Subrecipient Monitoring § 200.303

ALN: 93.558, Corrective Action Plan: Noncompliant FFATA Reports - TANF- DPHHS - The Montana Department of Public Health and Human Services, Temporary Assistance for Needy Families program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal F...

ALN: 93.558, Corrective Action Plan: Noncompliant FFATA Reports - TANF- DPHHS - The Montana Department of Public Health and Human Services, Temporary Assistance for Needy Families program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025

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Finding 484529 (2023-058)

Significant Deficiency 2023

State of Montana

MT

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

ALN: 93.558, Corrective Action Plan: Potential Risk of Inaccurate ACF 199 Reports - TANF - DPHHS - The Montana Department of Public Health and Human Services developed procedures in February 2023 for the Temporary Assistance for Needy Families program and is currently working to create a tool to b...

ALN: 93.558, Corrective Action Plan: Potential Risk of Inaccurate ACF 199 Reports - TANF - DPHHS - The Montana Department of Public Health and Human Services developed procedures in February 2023 for the Temporary Assistance for Needy Families program and is currently working to create a tool to better document the review and approval of the report. However, a comprehensive review of the data prior to submission is not possible, due to the type of data being submitted. The data is submitted in code (i.e., strings of numbers) to be read by the Administration for Children and Families (ACF) system. A review will be done to the extent possible to ensure expectations are met about file sizes and numbers of rows. Review results will be documented in a review checklist, which will include a notation of the file review and signature. Person(s) Responsible for Corrective Measures: Chappell Smith, Administrator, Montana Department of Public Health and Human Services, Target Date: 11/30/2024

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Finding 484525 (2023-003)

Material Weakness 2023

State of Montana

MT

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

ALN: 12.401, Corrective Action Plan: Untimely Claim Submission - National Guard Operations and Maintenance (O&M) Projects - DMA - The Montana Department of Military Affairs has hired new staff and implemented a new reimbursement request tracking process. The new process requires reimbursement requ...

ALN: 12.401, Corrective Action Plan: Untimely Claim Submission - National Guard Operations and Maintenance (O&M) Projects - DMA - The Montana Department of Military Affairs has hired new staff and implemented a new reimbursement request tracking process. The new process requires reimbursement requests to be completed bi-weekly or monthly, depending on the specific operations and maintenance project. Person(s) Responsible for Corrective Measures: Janae Grotbo, Chief Financial Officer, Montana Department of Military Affairs, Target Date: Completed

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Finding 484518 (2023-072)

Material Weakness 2023

State of Montana

MT

Reporting Subrecipient Monitoring § 200.303

ALN: 93.268, Corrective Action Plan: Noncompliant FFATA Reports - Immunization - DPHHS - The Montana Department of Public Health and Human Services, Immunization Cooperative Agreements program enhance existing internal controls and instructions to ensure timely and accurate submission of Federal F...

ALN: 93.268, Corrective Action Plan: Noncompliant FFATA Reports - Immunization - DPHHS - The Montana Department of Public Health and Human Services, Immunization Cooperative Agreements program enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025

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Finding 484488 (2023-070)

Material Weakness 2023

State of Montana

MT

Reporting Subrecipient Monitoring § 200.303

ALN: 93.658, Corrective Action Plan: Noncompliant FFATA Reports - Foster Care - DPHHS - The Montana Department of Public Health and Human Services, Foster Care program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountabilit...

ALN: 93.658, Corrective Action Plan: Noncompliant FFATA Reports - Foster Care - DPHHS - The Montana Department of Public Health and Human Services, Foster Care program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025

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Finding 484486 (2023-056)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring § 200.303

ALN: 93.658, Corrective Action Plan: Foster Care Subrecipient Disclosures - DPHHS - The Montana Department of Public Health and Human Services has updated internal policies in the Foster Care program to ensure all components of subrecipient disclosures are included into agreements. State fiscal ye...

ALN: 93.658, Corrective Action Plan: Foster Care Subrecipient Disclosures - DPHHS - The Montana Department of Public Health and Human Services has updated internal policies in the Foster Care program to ensure all components of subrecipient disclosures are included into agreements. State fiscal year 2024 contracts and disclosure notifications were immediately amended with the proper language. Program staff are in the process of completing all subrecipient risk assessments. Risk assessments will be completed for all subrecipients during state fiscal year 2025 and annually thereafter. Person(s) Responsible for Corrective Measures: Nicole Grossberg, Administrator, Montana Department of Public Health and Human Services, Target Date: 10/31/2024

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Finding 484485 (2023-057)

Material Weakness 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

ALN: 93.658, Corrective Action Plan: Inadequate Supporting Documentation - Foster Care - DPHHS - The Montana Department of Public Health and Human Services started completing and documenting risk assessments for subrecipients in 2024 and will fully implement in 2025. The department believes the su...

ALN: 93.658, Corrective Action Plan: Inadequate Supporting Documentation - Foster Care - DPHHS - The Montana Department of Public Health and Human Services started completing and documenting risk assessments for subrecipients in 2024 and will fully implement in 2025. The department believes the subrecipients that have the questioned costs are low risk and the department is confident the reimbursements were made for allowable activities. During July 2024, the department requested receipt-level documentation for questioned costs and the reviews have indicated all costs are allowable. Program staff will ensure monitoring procedures align with risk assessments and obtain additional documentation from its subrecipients, as needed. Training was provided on subrecipient risk assessments and the correlation with monitoring procedures in April 2024. Person(s) Responsible for Corrective Measures: Nicole Grossberg, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 484478 (2023-014)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring § 200.303 § 200.332

ALN: 20.509, Corrective Action Plan: Noncompliance with Subrecipient Monitoring Requirements - MDT - The Montana Department of Transportation has enhanced internal controls and subrecipient risk assessments, and provided training to staff to ensure departmental and federal compliance. It has also ...

ALN: 20.509, Corrective Action Plan: Noncompliance with Subrecipient Monitoring Requirements - MDT - The Montana Department of Transportation has enhanced internal controls and subrecipient risk assessments, and provided training to staff to ensure departmental and federal compliance. It has also ensured all required elements are included in rolling-stock subaward agreements. Additionally, the department has hired new Transit Section leadership, who are actively working with the Federal Transit Administration (FTA) and the subrecipients to formalize procedures, document oversight measures, and correct these deficiencies. The department will create a tracking sheet with supervisor review and approval to ensure all subrecipient risk assessments have been performed and documented. MDT will also develop procedures for enhanced monitoring in response to higher assessed subrecipient risk levels and document the additional monitoring work performed. Person(s) Responsible for Corrective Measures: Rob Stapley, Administrator, Montana Department of Transportation, Target Date: 12/31/2024

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Finding 484477 (2023-013)

Material Weakness 2023

State of Montana

MT

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.313 § 200.317 § 200.332 § 200.403

ALN: 20.509, Corrective Action Plan: Noncompliance with Federal Procurement Requirements - MDT - The Montana Department of Transportation has hired new leadership for the Transit Section, who are actively working with the Federal Transit Administration (FTA) and the subrecipients to formalize proc...

ALN: 20.509, Corrective Action Plan: Noncompliance with Federal Procurement Requirements - MDT - The Montana Department of Transportation has hired new leadership for the Transit Section, who are actively working with the Federal Transit Administration (FTA) and the subrecipients to formalize procedures, document oversight measures, and correct the deficiencies. Person(s) Responsible for Corrective Measures: Rob Stapley, Administrator, Montana Department of Transportation, Target Date: 06/30/2025

View Audit 317490 Questioned Costs: $1

Finding 484458 (2023-069)

Material Weakness 2023

State of Montana

MT

Reporting Subrecipient Monitoring § 200.303

ALN: 93.323, Corrective Action Plan: Noncompliant FFATA Reports - ELC- DPHHS - The Montana Department of Public Health and Human Services, Epidemiology and Laboratory Capacity for Infectious Diseases program will enhance existing internal controls and instructions to ensure timely and accurate sub...

ALN: 93.323, Corrective Action Plan: Noncompliant FFATA Reports - ELC- DPHHS - The Montana Department of Public Health and Human Services, Epidemiology and Laboratory Capacity for Infectious Diseases program will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025

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Finding 484457 (2023-055)

Material Weakness 2023

State of Montana

MT

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

ALN: 93.323, Corrective Action Plan: Inadequate Supporting Documentation - ELC - DPHHS - The Montana Department of Public Health and Human Services is in the process of collecting additional documentation for the Epidemiology and Laboratory Capacity for Infectious Diseases program from our subreci...

ALN: 93.323, Corrective Action Plan: Inadequate Supporting Documentation - ELC - DPHHS - The Montana Department of Public Health and Human Services is in the process of collecting additional documentation for the Epidemiology and Laboratory Capacity for Infectious Diseases program from our subrecipients to support allowable costs. The department will continue to enhance its internal controls and documentation related to its review process. Person(s) Responsible for Corrective Measures: David Gerard, Executive Director, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 484454 (2023-054)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Period of Performance § 200.303

ALN: 93.323, Corrective Action Plan: Controls and Compliance - ELC Subrecipient Disclosures - DPHHS - The Montana Department of Public Health and Human Services updated its contract template for the 2023 Epidemiology and Laboratory Capacity for Infectious Diseases program contracts to include all ...

ALN: 93.323, Corrective Action Plan: Controls and Compliance - ELC Subrecipient Disclosures - DPHHS - The Montana Department of Public Health and Human Services updated its contract template for the 2023 Epidemiology and Laboratory Capacity for Infectious Diseases program contracts to include all required disclosures. Controls have been implemented to properly classify subrecipient relationships and to ensure all federal award information is communicated. In addition, training was provided to division staff on various subrecipient requirements, including identification of subrecipient relationships and disclosures, in May 2024. The department also implemented detective and monitoring controls to ensure compliance. Person(s) Responsible for Corrective Measures: David Gerard, Executive Director, Montana Department of Public Health and Human Services, Target Date: Completed

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Finding 484453 (2023-053)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring § 200.303

ALN: 93.323, Corrective Action Plan: Controls and Compliance - ELC Subrecipient Payments and QC - DPHHS - The Montana Department of Public Health and Human Services has enhanced Internal controls in the Epidemiology and Laboratory Capacity for Infectious Diseases program to ensure risk assessments...

ALN: 93.323, Corrective Action Plan: Controls and Compliance - ELC Subrecipient Payments and QC - DPHHS - The Montana Department of Public Health and Human Services has enhanced Internal controls in the Epidemiology and Laboratory Capacity for Infectious Diseases program to ensure risk assessments are completed and documented for all subrecipients. In addition, training was provided to division staff on various subrecipient requirements, including risk assessments, in May 2024. The department has also implemented detective and monitoring controls to ensure compliance. Person(s) Responsible for Corrective Measures: David Gerard, Executive Director, Montana Department of Public Health and Human Services, Target Date: Completed

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Finding 484451 (2023-016)

Material Weakness 2023

State of Montana

MT

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

ALN: 21.023, Corrective Action Plan: Inadequate Eligibility Documentation - ERA - DOC - The Montana Department of Commerce has modified the program's payment platform to ensure compliance with federal requirements. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Off...

ALN: 21.023, Corrective Action Plan: Inadequate Eligibility Documentation - ERA - DOC - The Montana Department of Commerce has modified the program's payment platform to ensure compliance with federal requirements. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed

View Audit 317490 Questioned Costs: $1

Corrective Action Plans

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