Corrective Action Plans

Finding 23859 (2022-022)

Material Weakness 2022

MD

Questioned Costs Reporting Subrecipient Monitoring § 200.303 § 200.309

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

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

View Audit 23759 Questioned Costs: $1

Finding 23858 (2022-021)

Material Weakness 2022

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.303 § 200.305

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

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

View Audit 23759

Finding 23842 (2022-020)

Material Weakness 2022

City of Baltimore, Maryland

MD

Cash Management Subrecipient Monitoring § 200.303 § 200.305

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

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

View Audit 23759

Finding 23794 (2022-001)

Significant Deficiency 2022

Kremmling Memorial Hospital District

CO

Material Weakness Reporting Significant Deficiency

2021-001 Reporting and Written Policies and Procedures Corrective action planned: Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At ...

2021-001 Reporting and Written Policies and Procedures Corrective action planned: Middle Park Health (MPH) management agrees that quarterly financial reporting to USDA as required did not occur in 2022. Turnover in finance leadership during 2022 contributed to this oversight among other factors. At no point did MPH receive communication from USDA surrounding lack of compliance with this requirement. Upon discovering this weakness, MPH promptly implemented corrective action. Reminders have been set following the approval of each quarter?s financial statements by the Board of Directors to submit quarterly financial reports to USDA contacts. The first set of quarterly financials for 2023 were submitted to the USDA on April 28, 2023 and USDA confirmed receipt of these documents as well as confirming that the distribution list used by MPH for this submission was appropriate. MPH does not anticipate further noncompliance with this requirement. MPH will also develop written policies and procedures for the required reporting. Anticipated completion date: April 27, 2023 Contact person responsible for corrective action: Emily Ebert, CFO & Mikealena Horner, Accountant

View Audit 18290

Finding 23793 (2022-001)

None 2022

Tradewinds, Inc.

MO

Procurement, Suspension & Debarment Reporting

Corrective Action Plan Tradewinds, Inc. Finding: 2022-001 Failure to Submit the Annual Financial Statements by the Due Date Corrective Action: As the Center for Human Services (CHS) continues to work through the challenges of staffing, the timeliness of filings has been emphasized and assigned to th...

Corrective Action Plan Tradewinds, Inc. Finding: 2022-001 Failure to Submit the Annual Financial Statements by the Due Date Corrective Action: As the Center for Human Services (CHS) continues to work through the challenges of staffing, the timeliness of filings has been emphasized and assigned to the lead Jr Accountant. Along with this, CHS will be hiring a Director of Finance for closer monitoring of such tasks to facilitate filing compliance. Additionally, the Audit Services RFP process will begin in March of each renewal year to provide an expanded window to secure an audit firm. Contact Person: Vickie Akin, Chief Financial Officer Anticipated completion date: CHS is actively searching for a Director of Finance. We anticipate completing this process by December 31, 2022.

View Audit 18546

Finding 23792 (2022-001)

None 2022

Orlando Voa Elderly Housing, Inc. (silver Lakes Village Apts)

LA

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 28, 2022, in the amount of $51,188. Managemen...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 28, 2022, in the amount of $51,188. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: July 28, 2022

View Audit 19270

Finding 23789 (2022-010)

Material Weakness 2022

City of Baltimore, Maryland

MD

Subrecipient Monitoring § 200.303 § 200.330

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

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

View Audit 23759

Finding 23788 (2022-011)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Subrecipient Monitoring Cash Management HUD Housing Programs § 200.303

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

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

View Audit 23759

Finding 23787 (2022-009)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Reporting § 200.303

Finding 2022-009 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency Over Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: Due to staff turnover and changes in wo...

Finding 2022-009 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency Over Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: Due to staff turnover and changes in work processes as a response to COVID-19, monitoring records were unable to be located. The Program Compliance Supervisor is creating internal controls, documented standard operating procedures and timelines to ensure that each project is monitored annually. This includes updates to our filing and storage system in a central location so that the monitoring reports can be located when requested. In 2022, the Program Compliance Officer (PCO) for HOPWA was relocated to report through the Program Compliance Team, a change from having been staff in the HOPWA department. This will ensure that the monitoring and compliance functions associated with HOPWA will receive the same attention and rigor that is applied to all sub-recipients. These upgrades are in progress and will be completed by December 31, 2022. Contact Person: Fiscal Director ? Diamond, Okojie Completion Date: July 2023

View Audit 23759

Finding 23786 (2022-008)

Significant Deficiency 2022

City of Baltimore, Maryland

MD

Eligibility HUD Housing Programs Significant Deficiency § 200.303

Finding 2022-008 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: MOHS does have a written process in ...

Finding 2022-008 U.S. Department of Housing and Urban Development (HUD) AL No. 14.241 Housing Opportunities for Persons with AIDS Significant Deficiency and Internal Control Deficiency over Eligibility Repeat Finding: No Auditee?s Corrective Action Plan: MOHS does have a written process in place for review of participant eligibility. The Housing Coordinator performs quality assurance reviews of participant eligibility and verifies documentation is maintained in the records. During the review period, the Housing Coordinator position was vacant. MOHS has started the process to fill the position. MOHS anticipates the Housing Coordinator position will be filled by Summer 2023. Contact Person: Compliance Supervisor ? Donata Patrick Completion Date: July 2023

View Audit 23759

Finding 23785 (2022-007)

Material Weakness 2022

City of Baltimore, Maryland

MD

Reporting Significant Deficiency § 200.512

Finding 2022-007 Programs: All Significant Deficiency and Noncompliance over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. ...

Finding 2022-007 Programs: All Significant Deficiency and Noncompliance over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday is ?live? as of August 2022, the City is currently working to refine the software and fully utilize functionality. The Workday grants modules requires the grant funding source be defined prior to grant approval and fields are available for the AL titles and numbers and sub-recipients? information. The implementation of the Workday grants modules centralizes much of the grant management function by requiring the agencies to upload the grant documents into Workday. Prior to the completion of the SEFA, the City will hold training sessions with the agencies to ensure that the reporting is understood by the agencies, with special emphasis on subrecipient payments being reported properly. Additionally, the City will give access to the grant report upon which the SEFA is based. The City will keep a check list to ensure that all agencies respond to the grant certification to ensure that all agencies review the grant data. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City Completion Date: December 2024

View Audit 23759

Finding 23723 (2022-002)

Material Weakness 2022

Snoqualmie Pass Utility District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

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

View Audit 18237

Finding 23722 (2022-002)

Significant Deficiency 2022

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-002. Preparation of Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition base...

2022-002. Preparation of Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Management?s Response and Actions Planned: The Company?s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 18639

Finding 23721 (2022-001)

Significant Deficiency 2022

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties

2022-001. Segregation of Duties Recommendation: While we recognize the Company?s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportu...

2022-001. Segregation of Duties Recommendation: While we recognize the Company?s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements. Management?s Response and Actions Planned: The Company?s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: 1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. 2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. Monitors the effectiveness of the above actions and makes changes as considered appropriate.

View Audit 18639

Finding 23720 (2022-003)

Material Weakness 2022

Charter Township of Redford

MI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding Number: 2022-003 Condition: During the audit of federal expenditures, it was noted that the Charter Township incorrectly reported project expenditure categories to Treasury. Planned Corrective Action: The Township will put procedures into place to ensure appropriate layers of review are perf...

Finding Number: 2022-003 Condition: During the audit of federal expenditures, it was noted that the Charter Township incorrectly reported project expenditure categories to Treasury. Planned Corrective Action: The Township will put procedures into place to ensure appropriate layers of review are performed when reporting expenditures. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2023

View Audit 19680

Finding 23717 (2022-002)

Material Weakness 2022

Ramsey Community Unit School District #204

IL

Special Tests & Provisions Internal Control / Segregation of Duties

Finding No.: 2022-_ 002_ Condition: District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. Plan: Annually District personnel should read...

Finding No.: 2022-_ 002_ Condition: District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. Plan: Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Melissa Ritter Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.

View Audit 18738

Finding 23714 (2022-038)

Significant Deficiency 2022

State of Michigan

MI

Reporting Subrecipient Monitoring

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

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

View Audit 20093

Finding 23713 (2022-010)

Significant Deficiency 2022

State of Michigan

MI

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

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

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

View Audit 20093

Finding 23712 (2022-037)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring § 200.332

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

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

View Audit 20093

Finding 23711 (2022-036)

Significant Deficiency 2022

State of Michigan

MI

Eligibility Subrecipient Monitoring § 200.303

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

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

View Audit 20093

Finding 23706 (2022-035)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring Reporting

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

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

View Audit 20093

Finding 23705 (2022-034)

Significant Deficiency 2022

State of Michigan

MI

Reporting Subrecipient Monitoring HUD Housing Programs

Finding 2022-034 Community Development Block Grants/State?s Program, ALN 14.228 - Timeliness of Performance Reporting Management Views MSHDA agrees with the finding. Planned Corrective Action To ensure timely submission of the Consolidated Annual Performance and Evaluation Report (CAPER), MSHDA w...

Finding 2022-034 Community Development Block Grants/State?s Program, ALN 14.228 - Timeliness of Performance Reporting Management Views MSHDA agrees with the finding. Planned Corrective Action To ensure timely submission of the Consolidated Annual Performance and Evaluation Report (CAPER), MSHDA will develop a multi-agency (MSHDA, MSF, MEDC, and MDHHS) Microsoft Teams schedule of action steps to ensure that the reporting deadline is met. This action step calendar will be created in a Microsoft Teams shared workspace. Each agency will be assigned tasks to complete in advance of the deadline, to ensure that the submission deadline is met. The action step schedule will include all items necessary to meet the reporting timeline of September 30 of each year. Action steps will begin the first week of July, with a draft CAPER due for public comment period in mid-August, and the public comment period occurring thereafter. Per the U.S. Department of Housing and Urban Development regulations, and MSHDA?s citizen participation plan, the public comment period is required for at least 15 days before the final CAPER is submitted. A final copy of the CAPER will be submitted within the Integrated Disbursement and Information System one week prior to the due date to ensure no delays occur. Anticipated Completion Date The Microsoft Teams action step calendar will be implemented by July 7, 2023. Responsible Individual(s) Tonya Joy, MSHDA

View Audit 20093

Finding 23704 (2022-033)

Significant Deficiency 2022

State of Michigan

MI

Cash Management

Finding 2022-033 National Guard Military Operations & Maintenance (O&M) Projects, ALN 12.401 - Timeliness of Cash Draws Management Views DMVA agrees with the finding. Planned Corrective Action For part a., DMVA changed the process for Air National Guard federal billings effective January 24, 2023....

Finding 2022-033 National Guard Military Operations & Maintenance (O&M) Projects, ALN 12.401 - Timeliness of Cash Draws Management Views DMVA agrees with the finding. Planned Corrective Action For part a., DMVA changed the process for Air National Guard federal billings effective January 24, 2023. Expenditure reports will be sent to the program manager monthly for review and approval prior to generating reimbursement requests. Items in dispute will be discussed and either corrected or billed once a determination is made. For part b., DMVA implemented a new process effective June 1, 2023, to document when federal account coding is received from the federal Construction and Facilities Management Office (CFMO) for project expenditures. After the federal account coding is received, DMVA will prepare the Request for Advance or Reimbursement (SF-270) and send to the CFMO for final approval within 60 days. For part c., DMVA has communicated the importance of timely completion of fiscal year-end closing activities to staff to ensure final year end expenditure reports are generated within the acceptable timeframe. DMVA has established a deadline of January 5, 2024 to have fiscal year 2023 final expenditure reports (FER) prepared and distributed to federal program areas. Anticipated Completion Date a. Completed b. Completed c. January 5, 2024 Responsible Individual(s) Christine Apostol, DMVA

View Audit 20093

Finding 23703 (2022-002)

Significant Deficiency 2022

State of Michigan

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Finding 2022-002 SIGMA High-Risk Activity Monitoring Management Views DTMB agrees with the finding. Planned Corrective Action DTMB immediately, after the issue was identified in August 2022, reinstated processes to review transactions that have been bypassed and overridden in SIGMA and perform tas...

Finding 2022-002 SIGMA High-Risk Activity Monitoring Management Views DTMB agrees with the finding. Planned Corrective Action DTMB immediately, after the issue was identified in August 2022, reinstated processes to review transactions that have been bypassed and overridden in SIGMA and perform tasks according to the requirements. Furthermore, DTMB will continue to review their self-imposed limit for the number of users that have access to perform authorized bypass and override actions in SIGMA for DMVA and MSP. Anticipated Completion Date Completed Responsible Individual(s) Brenda Sprunger, DTMB

View Audit 20093

Finding 23702 (2022-001)

Significant Deficiency 2022

State of Michigan

MI

Subrecipient Monitoring Significant Deficiency

Finding 2022-001 Confidential Information in SIGMA Management Views The Department of Military and Veterans Affairs (DMVA) and MSP disagree that confidential information was included in SIGMA. Follow-up with DTMB confirmed that user ID is not considered confidential data at the DTMB enterprise lev...

Finding 2022-001 Confidential Information in SIGMA Management Views The Department of Military and Veterans Affairs (DMVA) and MSP disagree that confidential information was included in SIGMA. Follow-up with DTMB confirmed that user ID is not considered confidential data at the DTMB enterprise level. Planned Corrective Action DTMB revised DTMB Administrative Policy 900.01 effective June 16, 2023. Anticipated Completion Date Completed Responsible Individual(s) Christine Apostol, DMVA Amanda Baker, MSP

View Audit 20093

Corrective Action Plans

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