Corrective Action Plans

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

Finding 484435 (2023-030)

Material Weakness 2023

State of Montana

MT

Cash Management Period of Performance HUD Housing Programs § 200.1 § 200.303

ALN: 84.425, 84.425F, Corrective Action Plan: Controls and Compliance - HEERF - MSU - The Montana State University - Bozeman will enhance internal controls to comply with federal regulations surrounding cash management and reporting requirements for new Federal programs, including those through th...

ALN: 84.425, 84.425F, Corrective Action Plan: Controls and Compliance - HEERF - MSU - The Montana State University - Bozeman will enhance internal controls to comply with federal regulations surrounding cash management and reporting requirements for new Federal programs, including those through the Higher Education Emergency Relief Fund (HEERF), and intends to use existing resources and controls within the university to strengthen the review and reporting requirements for new programs. The university is corresponding with the United States Department of Education to resolve the use of outstanding HEERF monies. Person(s) Responsible for Corrective Measures: Aaron Mitchell, Associate Vice President for Financial Services, Montana State University - Bozeman, Target Date: 12/31/2024

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Finding 484434 (2023-029)

Material Weakness 2023

State of Montana

MT

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

ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - MSU - The Montana State University-Bozeman will enhance the internal controls to comply with the reporting process for any new federal programs, including those through the Higher Education Emergency...

ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - MSU - The Montana State University-Bozeman will enhance the internal controls to comply with the reporting process for any new federal programs, including those through the Higher Education Emergency Relief Fund (HEERF). The university will utilize current resources within university business services and the office of research to develop employee skillsets and build competencies to enhance controls with the reporting process. Person(s) Responsible for Corrective Measures: Aaron Mitchell, Associate Vice President for Financial Services, Montana State University - Bozeman, Target Date: 12/31/2024

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Finding 484433 (2023-028)

Material Weakness 2023

State of Montana

MT

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

ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - UM - The University of Montana - Missoula has implemented procedures to ensure compliance with the reporting requirements of the Higher Education Emergency Relief Fund (HEERF) program. Those procedur...

ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - UM - The University of Montana - Missoula has implemented procedures to ensure compliance with the reporting requirements of the Higher Education Emergency Relief Fund (HEERF) program. Those procedures include reviewing reports by at least one other person for accuracy and completeness, utilizing calendar reminders to ensure all deadlines are met, and retaining all records in a central location. Person(s) Responsible for Corrective Measures: Rachel Buswell, Controller, University of Montana - Missoula Ginger Lowry, Financial Aid Director, University of Montana - Missoula, Target Date: Completed

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Finding 484432 (2023-045)

Material Weakness 2023

State of Montana

MT

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

ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Noncompliant FFATA Reports - ESSER - 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 USA...

ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Noncompliant FFATA Reports - ESSER - 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. 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 484431 (2023-032)

Material Weakness 2023

State of Montana

MT

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

ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Inadequate Support for Federal Reimbursement - ESSER - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will review cash requests and determine if the subrecipient grant expenditures comply with the Elementary and...

ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Inadequate Support for Federal Reimbursement - ESSER - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will review cash requests and determine if the subrecipient grant expenditures comply with the Elementary and Secondary School Emergency Relief Fund (ESSER) requirements and ensure costs are related to the pandemic, reasonable and necessary. Additional documentation will be requested of the subrecipient as needed. The Internal Control Auditor will also monitor subrecipient compliance with construction and capital expenditures including wage certifications for construction projects. 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 484430 (2023-031)

Material Weakness 2023

State of Montana

MT

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

ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Inaccurate Federal Reporting - ESSER - OPI - The Montana Office of Public Instruction will update current data collection tools for the Elementary and Secondary School Emergency Relief Fund (ESSER) to validate data within a range. Validation c...

ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Inaccurate Federal Reporting - ESSER - OPI - The Montana Office of Public Instruction will update current data collection tools for the Elementary and Secondary School Emergency Relief Fund (ESSER) to validate data within a range. Validation criteria, including but not limited to data range, type, and values, will be applied to data collection template used for upcoming years of the grant. 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 484423 (2023-074)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring § 200.303 § 200.332

ALN: 97.036, Corrective Action Plan: Inadequate Subrecipient Communications and Controls - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, will update the applicant awarding documentation to include the Federal Agency Listing Number (ALN) in compliance w...

ALN: 97.036, Corrective Action Plan: Inadequate Subrecipient Communications and Controls - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, will update the applicant awarding documentation to include the Federal Agency Listing Number (ALN) in compliance with 2 CFR 200.332(a)(1) and review of subrecipient audit reports as part of the initial risk assessments. Person(s) Responsible for Corrective Measures: Delila Bruno, Administrator, Montana Department of Military Affairs, Target Date: 12/31/2024

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Finding 484422 (2023-073)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Reporting Period of Performance § 200.303

ALN: 97.036, Corrective Action Plan: Deficient FFATA Controls - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, will update Federal Funding Accountability and Transparent Act (FFATA) reporting procedures to ensure proper controls are in place for timely ...

ALN: 97.036, Corrective Action Plan: Deficient FFATA Controls - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, will update Federal Funding Accountability and Transparent Act (FFATA) reporting procedures to ensure proper controls are in place for timely and accurate submissions. FFATA procedures will be defined and updated to include saving a copy of each submitted FFATA report and annotating review. The department will reach out to federal partners for additional training and guidance on FFATA reporting to properly comply with federal requirements. Person(s) Responsible for Corrective Measures: Delila Bruno, Administrator, Montana Department of Military Affairs, Target Date: 12/01/2024

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Finding 484413 (2023-015)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332

ALN: 21.027, Corrective Action Plan: Inadequate Subrecipient Monitoring - ARPA - DNRC - The Montana Department of Natural Resources and Conservation partially concurs with finding 2023-015 because it disagrees with the interpretation that subrecipient monitoring must occur within a specified time ...

ALN: 21.027, Corrective Action Plan: Inadequate Subrecipient Monitoring - ARPA - DNRC - The Montana Department of Natural Resources and Conservation partially concurs with finding 2023-015 because it disagrees with the interpretation that subrecipient monitoring must occur within a specified time period and believes controls were in place during the audit period. Additionally, because the department's policy is to assign every subrecipient the same risk level until an assessment is completed, it believes it is following subrecipient monitoring requirements. As such, the department will continue to evaluate risk through a subrecipient survey and designate any subrecipient as medium risk if a survey is not completed and returned. The department has enhanced related internal controls by noting in its Risk Assessment and Subrecipient Monitoring Guidance that the agency may withhold reimbursement payments if a subrecipient fails to complete a risk survey. Additionally, the DNRC continues to perform subrecipient monitoring requirements, including verifying compliance with the Single Audit Act. The agency has enhanced related internal controls by adding a process to review the Montana Department of Administration’s Local Government Audit Findings Report and requesting corrective actions from noncompliant subrecipients. Person(s) Responsible for Corrective Measures: Meaghan Bjerke, Chief Financial Officer, Montana Department of Natural Resources and Conservation, Target Date: Completed

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Finding 484407 (2023-042)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.334

ALN: 84.371, Corrective Action Plan: Noncompliant Federal Reporting - Literacy- OPI - The Montana Office of Public Instruction grant staff and Literacy Program Instructional Coordinator will document reports and expenses in a single file to reduce duplication and to confirm expenditures are proper...

ALN: 84.371, Corrective Action Plan: Noncompliant Federal Reporting - Literacy- OPI - The Montana Office of Public Instruction grant staff and Literacy Program Instructional Coordinator will document reports and expenses in a single file to reduce duplication and to confirm expenditures are properly recorded. The reports will be gathered and reviewed quarterly. 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 484406 (2023-041)

Material Weakness 2023

State of Montana

MT

Questioned Costs Eligibility Subrecipient Monitoring § 200.303

ALN: 84.371, Corrective Action Plan: Noncompliant Eligibility Determinations - Literacy - OPI - The Montana Office of Public Instruction does not concur with finding 2023-041. The Office notes that the United States Department of Education approved the application eligibility requirements. Perso...

ALN: 84.371, Corrective Action Plan: Noncompliant Eligibility Determinations - Literacy - OPI - The Montana Office of Public Instruction does not concur with finding 2023-041. The Office notes that the United States Department of Education approved the application eligibility requirements. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: N/A

View Audit 317490 Questioned Costs: $1

Finding 484405 (2023-046)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

ALN: 84.371, Corrective Action Plan: Noncompliant FFATA Reports - Literacy - 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: 84.371, Corrective Action Plan: Noncompliant FFATA Reports - Literacy - 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 484404 (2023-040)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring § 200.303 § 200.332

ALN: 84.371, Corrective Action Plan: Inadequate Subrecipient Monitoring - Literacy - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will review cash requests and determine if the subrecipient grant expenditures comply with federal program requirements. Additional do...

ALN: 84.371, Corrective Action Plan: Inadequate Subrecipient Monitoring - Literacy - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will review cash requests and determine if the subrecipient grant expenditures comply with federal program requirements. Additional documentation will be requested of the subrecipients as needed. 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 484403 (2023-039)

Material Weakness 2023

State of Montana

MT

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

ALN: 84.371, Corrective Action Plan: Inadequate Support for Federal Reimbursement - Literacy - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will review cash requests and determine if the subrecipient grant expenditures comply with federal program requirements. Add...

ALN: 84.371, Corrective Action Plan: Inadequate Support for Federal Reimbursement - Literacy - OPI - The Internal Control Auditor of the Montana Office of Public Instruction will review cash requests and determine if the subrecipient grant expenditures comply with federal program requirements. Additional documentation will be requested of the subrecipient as needed. 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 484395 (2023-065)

Material Weakness 2023

State of Montana

MT

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

ALN: 93.767, Corrective Action Plan: Inadequate Provider Eligibility Controls - CHIP - DPHHS - The Montana Department of Public Health and Human Services processes Service Organizational Control (SOC) reports at the agency level. But the Children's Health Insurance Program (CHIP) will work with it...

ALN: 93.767, Corrective Action Plan: Inadequate Provider Eligibility Controls - CHIP - DPHHS - The Montana Department of Public Health and Human Services processes Service Organizational Control (SOC) reports at the agency level. But the Children's Health Insurance Program (CHIP) will work with its contractor to ensure it is clearly identified in future SOC reports to ensure receipt of assurances about provider screening and enrollment. Person(s) Responsible for Corrective Measures: Shellie McCann, Medicaid Systems Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025

View Audit 317490 Questioned Costs: $1

Finding 484384 (2023-052)

Material Weakness 2023

State of Montana

MT

Cash Management § 200.303

ALN: 93.323, 93.659, Corrective Action Plan: Cash Management Controls and Compliance - DPHHS - The Montana Department of Public Health and Human Services, Business and Financial Services Division will work with the Internal Control and Compliance Officer to update cash management procedures to ens...

ALN: 93.323, 93.659, Corrective Action Plan: Cash Management Controls and Compliance - DPHHS - The Montana Department of Public Health and Human Services, Business and Financial Services Division will work with the Internal Control and Compliance Officer to update cash management procedures to ensure compliance with federal regulations. The department will enhance its internal controls over cash draws to minimize the timing between drawdowns and disbursements. The department also intends to implement detective and monitoring controls to ensure compliance. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 10/31/2024

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Finding 484383 (2023-051)

Material Weakness 2023

State of Montana

MT

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

ALN: 93.659, Corrective Action Plan: Reporting Controls and Compliance - Adoption Assistance - DPHHS - The Montana Department of Public Health and Human Services has enhanced internal control procedures to ensure the correct Federal Medical Assistance Percentage rate is included on the report. P...

ALN: 93.659, Corrective Action Plan: Reporting Controls and Compliance - Adoption Assistance - DPHHS - The Montana Department of Public Health and Human Services has enhanced internal control procedures to ensure the correct Federal Medical Assistance Percentage rate is included on the report. Person(s) Responsible for Corrective Measures: Nicole Grossberg, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed

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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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Corrective Action Plans

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