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Corrective Action Plans

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Finding 1218520 (2025-060)
Material Weakness 2025
State of Michigan
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
Finding 2025-060 Coronavirus Capital Projects Fund, ALN 21.029 Management Views LEO agrees with the finding. Planned Corrective Action The LEO Finance Division and the LEO Grants Division have identified the deficiencies that led to the audit finding. LEO will correct the internal FFATA reporting pr...
Finding 2025-060 Coronavirus Capital Projects Fund, ALN 21.029 Management Views LEO agrees with the finding. Planned Corrective Action The LEO Finance Division and the LEO Grants Division have identified the deficiencies that led to the audit finding. LEO will correct the internal FFATA reporting process to ensure that new and amended subaward contract information is received by the LEO Finance Division in a timely manner and in accordance with FFATA requirements. LEO will utilize the EGrAMS vendor to update software functionality that will generate an email notification to the LEO Finance Division when a grant agreement is finalized or amended. This notification will ensure communication with the LEO Finance Division occurs in a timely manner and in accordance with FFATA requirements. Anticipated Completion Date June 30, 2026 Responsible Individual(s) Jennifer Duffey, LEO Heidi Parker, LEO
View Audit 404775
Finding 1218519 (2025-031)
Material Weakness 2025
State of Michigan
MI
Subrecipient Monitoring § 200.332 § 200.501 § 200.521
Finding 2025-031 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Subrecipient Audits Management Views EGLE and DNR agree with the finding. Planned Corrective Action For part a., the EGLE Budget Unit within the EGLE Finance Division has updated system access to reflect the correct per...
Finding 2025-031 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Subrecipient Audits Management Views EGLE and DNR agree with the finding. Planned Corrective Action For part a., the EGLE Budget Unit within the EGLE Finance Division has updated system access to reflect the correct permissions. The subrecipient expenditure query now displays statewide expenditures as intended. This correction is currently in place, and EGLE will continue to monitor access to ensure accuracy going forward. For part b., DNR did not sufficiently update its existing process and procedures for monitoring subrecipients when the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program was introduced. Consequently, certain recipients paid from the federal accounting fund code established for CSLFRF were inadvertently excluded from DNR’s review. DNR revised its subrecipient monitoring procedures to ensure that future subrecipient expenditure queries capture all entities receiving federal funds from DNR. The updated procedures incorporate the appropriate DNR federal accounting fund codes when running expenditure queries in SIGMA Business Intelligence for all fiscal years going forward. DNR also implemented and conducted an annual review of its subrecipient monitoring process and procedures to identify any new federal programs and ensure the corresponding federal accounting fund codes are appropriately captured. Anticipated Completion Date Completed Responsible Individual(s) a. Jon Doyle, EGLE Daniel Lance, EGLE b. Brian W. Schimke, DNR Rob Eisinger, DNR Marty Clark, DNR
View Audit 404775
Finding 1218518 (2025-030)
Material Weakness 2025
State of Michigan
MI
Subrecipient Monitoring § 200.332
Finding 2025-030 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Subaward Information Management Views MSF agrees with the finding. While each grant agreement included a list of allowable costs by subrecipients, the agreements did not explicitly disallow research and development (R&D...
Finding 2025-030 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Subaward Information Management Views MSF agrees with the finding. While each grant agreement included a list of allowable costs by subrecipients, the agreements did not explicitly disallow research and development (R&D) costs and did not identify the subrecipient’s indirect cost rate. No expenditures of disallowed costs were identified. Planned Corrective Action MSF will inform all applicable current subrecipients that funding is not intended to support R&D activities and indirect costs are not eligible costs. Anticipated Completion Date September 30, 2026 Responsible Individual(s) Chris Rishko, MSF
View Audit 404775
Finding 1218517 (2025-029)
Material Weakness 2025
State of Michigan
MI
Subrecipient Monitoring Cash Management § 200.303
Finding 2025-029 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - MiGrants Security Management and Access Controls Management Views The Department of Natural Resources (DNR) agrees with the finding. Planned Corrective Action DNR recognizes the importance of maintaining strong security...
Finding 2025-029 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - MiGrants Security Management and Access Controls Management Views The Department of Natural Resources (DNR) agrees with the finding. Planned Corrective Action DNR recognizes the importance of maintaining strong security and access controls for the MiGrants system. While DNR has updated many internal processes to align with revised SOM technical standards, additional actions are needed to further strengthen its controls and ensure comprehensive documentation. For part a., each DNR division administrator will maintain thorough documentation of all internal roles assigned related to MiGrants access and verify adequate justification is provided for each role assigned. Each division administrator will be responsible for creating a procedure that identifies the process that captures appropriate approval information for the internal roles assigned by their division. The system administrator will establish a shared repository in a centralized location where the information is stored. For part b., DNR will implement a formal recertification review for all MiGrants users annually, ensuring that supporting documentation is complete and properly retained. For part c., DNR received an exception in June 2026 from the DTMB Technical Review Board to SOM Technical Standard 1340.00.020.01 (Access Control Standard) that extends the requirement for disabling inactive user accounts from 60 days to 365 days. Anticipated Completion Date a. February 28, 2027 b. December 31, 2026 c. Completed Responsible Individual(s) Leah Babcock, DNR Bobbi Audette, DNR Kerry Grey, DNR
View Audit 404775
Finding 1218516 (2025-028)
Material Weakness 2025
State of Michigan
MI
Procurement, Suspension & Debarment
Finding 2025-028 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Suspension and Debarment Process Management Views DTMB agrees with the finding. Planned Corrective Action DTMB management will evaluate the current policy and procedures for verifying whether a potential vendor has been...
Finding 2025-028 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Suspension and Debarment Process Management Views DTMB agrees with the finding. Planned Corrective Action DTMB management will evaluate the current policy and procedures for verifying whether a potential vendor has been debarred or suspended prior to contract execution or issuing a purchase order. Following this assessment, management will make necessary adjustments to the policy and communicate the applicable procedures to all employees involved in the process. Anticipated Completion Date December 31, 2026 Responsible Individual(s) Phillip Jeffery, DTMB
View Audit 404775
Finding 1218515 (2025-027)
Material Weakness 2025
State of Michigan
MI
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding 2025-027 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Salesforce Security Management and Access Controls Management Views MSF agrees that Salesforce was not written as an exception in the identified policy but disagrees that there is a control deficiency. MSF maintains eff...
Finding 2025-027 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Salesforce Security Management and Access Controls Management Views MSF agrees that Salesforce was not written as an exception in the identified policy but disagrees that there is a control deficiency. MSF maintains effective controls within its control environment that effectively mitigate risks associated with exempting Salesforce from the identified policy and provide reasonable assurance MSF is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Planned Corrective Action Based on the factors that led MSF to exempt Salesforce from SECU.01.020.01 (Access Control Standard), including risk assessments and MSF’s existing control environment, Salesforce will be included in the policy as a written exception. Anticipated Completion Date September 30, 2026 Responsible Individual(s) Alex Fox, MSF Ian McCorvie, MSF Calvin Myers, MSF William Chaffee, MSF
View Audit 404775
Finding 1218514 (2025-026)
Material Weakness 2025
State of Michigan
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.303
Finding 2025-026 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Insufficient Respite Payment Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS implemented a post payment review process for the final respite payments issued through the Medical S...
Finding 2025-026 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Insufficient Respite Payment Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS implemented a post payment review process for the final respite payments issued through the Medical Services Administration Manual Payment System during fiscal year 2025 and finalized the review during fiscal year 2026, noting no improper payments. As all respite payments concluded at the end of fiscal year 2025, this review is no longer applicable moving forward. Anticipated Completion Date Completed Responsible Individual(s) Crystal Kline, MDHHS
View Audit 404775
Finding 1218513 (2025-025)
Material Weakness 2025
State of Michigan
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.303
Finding 2025-025 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - PTMS Security Management and Access Controls Management Views MDOT agrees that security management and access controls should be fully established for the Public Transportation Management System (PTMS). Planned Correcti...
Finding 2025-025 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - PTMS Security Management and Access Controls Management Views MDOT agrees that security management and access controls should be fully established for the Public Transportation Management System (PTMS). Planned Corrective Action Because PTMS is a legacy system that is being retired, MDOT will not re-create historical user data that was deleted due to a system limitation. Rather, MDOT EIM and the MDOT Office of Passenger Transportation (OPT) will collaborate and provide oversight to ensure that the new system, the Public Transportation Information Management System (PTIMS), which is scheduled for full implementation August 31, 2026, has fully established security management and access controls and that there is pertinent documentation regarding users’ roles. Also, EIM and OPT will continue to ensure that PTMS, and PTIMS after its implementation, user access is reviewed at least annually in accordance with SOM Technical Standard 1340.00.040.01 (Audit and Accountability Standard). Under the existing process, the designated system security administrators obtain, verify, and document the written approval for all identified users, and access is modified/removed timely and as appropriate based on responses received or removed when no response is received. Anticipated Completion Date September 2026 Responsible Individual(s) Sandy Lovell, MDOT Gina Huhn, MDOT Jean Ruestman, MDOT Kyle Nelson, MDOT Andy Esch, MDOT
View Audit 404775
Finding 1218512 (2025-024)
Material Weakness 2025
State of Michigan
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.303
Finding 2025-024 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - MiSSG Security Management and Access Controls Management Views MiLEAP agrees with the finding. Planned Corrective Action For part a., for the exceptions noted in the finding, MiLEAP had the contractors complete the acce...
Finding 2025-024 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - MiSSG Security Management and Access Controls Management Views MiLEAP agrees with the finding. Planned Corrective Action For part a., for the exceptions noted in the finding, MiLEAP had the contractors complete the access forms and has approved their access. MiLEAP also updated its procedures to ensure that contractors complete the Michigan Student Aid Scholarships and Grants (MiSSG) access forms before access is granted to the system. For part b., MiLEAP updated its procedures to ensure that it maintains sufficient documentation of its recertification review of internal users. Anticipated Completion Date Completed Responsible Individual(s) Diann Cosme, MiLEAP
View Audit 404775
Finding 1218511 (2025-023)
Material Weakness 2025
State of Michigan
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
Finding 2025-023 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - EGrAMS Security Management and Access Controls Management Views LEO agrees with the finding. Planned Corrective Action For part a., LEO has a process to maintain documentation and support for internal users. For externa...
Finding 2025-023 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - EGrAMS Security Management and Access Controls Management Views LEO agrees with the finding. Planned Corrective Action For part a., LEO has a process to maintain documentation and support for internal users. For external users, LEO will ask the vendor to upgrade the system so it logs every external user activation, including the approving LEO staff member’s name and the timestamp, rather than overwriting previous external user activation records. For part b., LEO established a user reconciliation process in March 2026 that will be managed by the LEO Grants Division. For part c., LEO will change its policy requiring the disablement of user accounts inactive for over 60 days to comply with SOM Technical Standard 1340.00.020.01 (Access Control Standard). LEO will work with DTMB to complete a system security plan so user accounts will be automatically deactivated after 60 days of inactivity. LEO will also explore options to address the issue of EGrAMS users who typically only access the system every 90 days to complete required system reports. Anticipated Completion Date a. December 31, 2026 b. Completed c. December 31, 2026 Responsible Individual(s) Jason Hamblin, LEO
View Audit 404775
Finding 1218510 (2025-022)
Material Weakness 2025
State of Michigan
MI
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Finding 2025-022 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Concur Security Management and Access Controls Management Views The Michigan Strategic Fund (MSF) agrees that Concur was not written as an exception in the identified policy but disagrees that there is a control deficie...
Finding 2025-022 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - Concur Security Management and Access Controls Management Views The Michigan Strategic Fund (MSF) agrees that Concur was not written as an exception in the identified policy but disagrees that there is a control deficiency. MSF maintains effective controls within its control environment that effectively mitigate risks associated with exempting Concur from the identified policy and provide reasonable assurance MSF is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Planned Corrective Action Based on the factors that led MSF to exempt Concur from SECU.01.020.01 (Access Control Standard), including risk assessments and MSF’s existing control environment, Concur will be included in the policy as a written exception. Anticipated Completion Date September 30, 2026 Responsible Individual(s) Alex Fox, MSF Ian McCorvie, MSF Calvin Myers, MSF William Chaffee, MSF
View Audit 404775
Finding 1218509 (2025-021)
Material Weakness 2025
State of Michigan
MI
Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.303
Finding 2025-021 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - AASHTOWare Security Management and Access Controls Management Views MDOT agrees it did not fully establish effective security management and access controls over the American Association of State Highway and Transportat...
Finding 2025-021 Coronavirus State and Local Fiscal Recovery Funds, ALN 21.027 - AASHTOWare Security Management and Access Controls Management Views MDOT agrees it did not fully establish effective security management and access controls over the American Association of State Highway and Transportation Officials software (AASHTOWare) users. Planned Corrective Action For part a., the MDOT Office of Enterprise Information Management (EIM), Bureau of Field Services-Construction Field Services Division, and Bureau of Development-Design Division will collaborate and provide oversight to ensure that internal user access for AASHTOWare is reviewed at least annually. MDOT will implement an improved process, which will be facilitated by the designated system security administrators, to ensure an internal user review at least annually. For part b., MDOT worked with DTMB in May 2026 to correct and enhance the auto-disabler function of the AASHTOWare program. In addition, MDOT will continue to monitor this functionality as part of its improved access control process to ensure users who have not accessed AASHTOWare within 365 days for internal user accounts and 18 months for external user accounts are disabled timely. Anticipated Completion Date a. September 30, 2026 b. Completed Responsible Individual(s) Mark Shulick, MDOT Dan Burns, MDOT Kristin Schuster, MDOT Dee Parker, MDOT Lindsey Renner, MDOT Jason Gutting, MDOT Kyle Nelson, MDOT Andy Esch, MDOT
View Audit 404775
Finding 1218504 (2025-059)
Material Weakness 2025
State of Michigan
MI
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303
Finding 2025-059 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs, ALN 20.106 Management Views MDOT agrees that it did not ensure revenues and program income generated by non-commercial airports were expended for airport capital or operatin...
Finding 2025-059 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs, ALN 20.106 Management Views MDOT agrees that it did not ensure revenues and program income generated by non-commercial airports were expended for airport capital or operating costs, the local airport system, or other local facilities. Planned Corrective Action MDOT will review existing procedures, including the MDOT Office of Aeronautics Project Manager/Engineering Manual and block grant conditions, to assess whether updates are needed and if resources will be prioritized to help ensure monitoring and oversight efforts are performed relating to revenue and program income requirements. Anticipated Completion Date September 30, 2026 Responsible Individual(s) Bryan Budds, MDOT
View Audit 404775
Finding 1218503 (2025-058)
Material Weakness 2025
State of Michigan
MI
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326
Finding 2025-058 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs, ALN 20.106 Management Views MDOT agrees that it did not ensure weekly certified payrolls were obtained from contractors. Planned Corrective Action MDOT will provide training...
Finding 2025-058 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs, ALN 20.106 Management Views MDOT agrees that it did not ensure weekly certified payrolls were obtained from contractors. Planned Corrective Action MDOT will provide training and guidance to pertinent staff to help ensure contract compliance and that weekly certified payrolls are obtained from contractors. In addition, MDOT will review existing procedures to assess whether updates are needed. Anticipated Completion Date September 30, 2026 Responsible Individual(s) Bryan Budds, MDOT
View Audit 404775
Finding 1218502 (2025-057)
Material Weakness 2025
State of Michigan
MI
Equipment & Real Property Management Reporting § 200.303 § 200.313
Finding 2025-057 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs, ALN 20.106 Management Views MDOT agrees that policies and procedures should be implemented to ensure that equipment and real property purchased with federal funds is properl...
Finding 2025-057 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs, ALN 20.106 Management Views MDOT agrees that policies and procedures should be implemented to ensure that equipment and real property purchased with federal funds is properly tracked, recorded, and safeguarded. Planned Corrective Action MDOT will work with the Federal Aviation Administration to address variances between the Uniform Guidance requirements and program guidance so that policies and procedures can be updated as necessary. Anticipated Completion Date September 30, 2026 Responsible Individual(s) Bryan Budds, MDOT
View Audit 404775
Finding 1218498 (2025-067)
Material Weakness 2025
State of Michigan
MI
Finding 2025-067 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2025, Corrective Action Plan, Finding 2025-004.
Finding 2025-067 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2025, Corrective Action Plan, Finding 2025-004.
View Audit 404775
Finding 1218497 (2025-066)
Material Weakness 2025
State of Michigan
MI
Finding 2025-066 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2025, Corrective Action Plan, Finding 2025-003.
Finding 2025-066 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2025, Corrective Action Plan, Finding 2025-003.
View Audit 404775
Finding 1218496 (2025-065)
Material Weakness 2025
State of Michigan
MI
Finding 2025-065 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2025, Corrective Action Plan, Finding 2025-002.
Finding 2025-065 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2025, Corrective Action Plan, Finding 2025-002.
View Audit 404775
Finding 1218495 (2025-064)
Material Weakness 2025
State of Michigan
MI
Finding 2025-064 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2025, Corrective Action Plan, Finding 2025-001.
Finding 2025-064 Unemployment Insurance, ALN 17.225 See Department of Labor and Economic Opportunity, Unemployment Insurance Agency - Unemployment Compensation Fund, Report on Expenditure of Federal Awards, Year Ended September 30, 2025, Corrective Action Plan, Finding 2025-001.
View Audit 404775
Finding 1218486 (2025-056)
Material Weakness 2025
State of Michigan
MI
Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2025-056 WIOA Cluster, ALN 17.258, 17.259, and 17.278 Management Views LEO agrees with the finding. LEO management recognizes the importance of timely and accurate FFATA reporting and acknowledges that internal processes can be strengthened to better support reporting consistency, particular...
Finding 2025-056 WIOA Cluster, ALN 17.258, 17.259, and 17.278 Management Views LEO agrees with the finding. LEO management recognizes the importance of timely and accurate FFATA reporting and acknowledges that internal processes can be strengthened to better support reporting consistency, particularly during high-volume periods such as quarter-end. LEO remains committed to compliance and continuous improvement. Planned Corrective Action LEO will improve existing FFATA reporting processes by reinforcing internal timelines, clarifying staff responsibilities, and implementing an additional review step prior to submission to help ensure subaward information is reported timely and accurately. Management will train appropriate staff responsible for FFATA reporting to strengthen understanding of reporting requirements, deadlines, and review expectations. These improvements are intended to enhance process consistency, improve communication, and reduce the likelihood of future timing or minor reporting discrepancies. LEO will enhance documented procedures that outline specific FFATA reporting processes related to the Workforce Innovation and Opportunity Act (WIOA). Anticipated Completion Date September 30, 2026 Responsible Individual(s) Arica Johnson, LEO
View Audit 404775
Finding 1218483 (2025-012)
Material Weakness 2025
State of Michigan
MI
Reporting Internal Control / Segregation of Duties
Finding 2025-012 SNAP Cluster, ALN 10.551 and 10.561 and Summer Electronic Benefits Transfer Program for Children, ALN 10.646 - System and Organization Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS is currently evaluating the two System and Organization Con...
Finding 2025-012 SNAP Cluster, ALN 10.551 and 10.561 and Summer Electronic Benefits Transfer Program for Children, ALN 10.646 - System and Organization Controls Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS is currently evaluating the two System and Organization Controls (SOC) reports and will document the evaluation and determination of whether a review is required. Based on these evaluations, if MDHHS determines reviews are required, MDHHS will document the SOC report reviews by June 30, 2026. Also, MDHHS will assess the current SOC review process and implement any needed improvements to ensure subservice organizations are properly evaluated, formally documented, and that SOC report reviews are submitted within 60 days of receiving each report, by September 30, 2026. Anticipated Completion Date September 30, 2026 Responsible Individual(s) Tony Weber, MDHHS Veronica Maxson, MDHHS Dani Wager, MDHHS Tim Kubu, MDHHS
View Audit 404775
Finding 1218479 (2025-062)
Material Weakness 2025
State of Michigan
MI
Subrecipient Monitoring
Finding 2025-062 Child and Adult Care Food Program, ALN 10.558 Management Views MDE agrees with the finding. The COVID-19 SOM travel ban in fiscal year 2020 and MDE being short staffed disrupted the Child and Adult Care Food Program (CACFP) review cycle and contributed to the Review Master Spreadshe...
Finding 2025-062 Child and Adult Care Food Program, ALN 10.558 Management Views MDE agrees with the finding. The COVID-19 SOM travel ban in fiscal year 2020 and MDE being short staffed disrupted the Child and Adult Care Food Program (CACFP) review cycle and contributed to the Review Master Spreadsheet being out of date. Due to the review cycle disruption and extended time frame between reviews, sponsors who had reviews due from 2020 onward were higher risk even if there were no previous serious management problems, fast growth, or other risk factors identified under federal regulation 7 CFR 226.6(m)(6). Planned Corrective Action MDE CACFP staff have worked diligently while short staffed to prioritize reviews out of compliance with the established two-to-three-year rotation per federal regulation 7 CFR 226.6 (m)(6). Reviews completed in fiscal year 2025 targeted reviews out of compliance. For fiscal year 2026, reviews that were to be completed from 2017 through 2020 have been prioritized as higher risk based on the duration between reviews. To complete the reviews more quickly, the MDE Office of Nutrition Services has published an RFP for review contractors to complete out of compliance reviews in all MDE federal nutrition programs. The RFP closed May 8, 2026, with a projected start date of June 2026. The end date is to be determined based on the candidate selected and scope of contract. Currently, progress towards the completion of the fiscal year reviews is discussed biweekly during analyst and departmental manager updates and is monitored quarterly by the departmental manager through completion of the 33 1/3 report. This report indicates that the state agency is working towards the completion of reviews on 33 1/3 of its actively participating sponsors each fiscal year. The departmental manager shares this information with the analyst staff and the MDE CACFP supervisor to ensure the unit is on track with regulations. MDE CACFP has reinstated its current policy and procedure for review prioritization for fiscal year 2026 and expects reviews to be back in compliance with the two-to-three-year rotation by September 30, 2028. MDE created a new application analyst position to assist the departmental manager with program integrity and quality control and MDE is currently in the hiring process. Currently analysts, working with their departmental manager, are prioritizing and triaging reviews in their assigned territory based on length since prior review, along with other high-risk factors. Ongoing, the risk factor(s) of sponsors will be assessed annually by each analyst with input from the departmental manager in an end of fiscal year planning meeting for the upcoming fiscal year review schedule. The risk factor(s) will be entered into the Review Master Spreadsheet by the analysts and monitored for quality control by the new application analyst and the departmental manager quarterly. While the Review Master Spreadsheet was out of date, the fiscal year 2025 completed reviews were recorded in the MDE CACFP review compliance system, GEMS/MARS. The current departmental manager was using this system to generate the GEMS/MARS fiscal year 2025 Review Status report to track compliance. This report shows that although the Review Master Spreadsheet was out of date, reviews had been completed. MDE is currently using the Review Status report to restore fiscal year 2025 on the Review Master Spreadsheet, along with the individual reviewer spreadsheets, and anticipates updates will be completed by September 30, 2026. For ongoing maintenance, analysts and/or the departmental manager will enter the reviews completed on an ongoing basis as reviews are completed and they will be reviewed for quality control by the new application analyst and departmental manager quarterly. Anticipated Completion Date September 30, 2028 Responsible Individual(s) Melissa Lonsberry, MDE Lynn Cavett, MDE
View Audit 404775
Finding 1218466 (2025-001)
Material Weakness 2025
EAGLE LAKE WATER & SEWER DISTRICT
ME
Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.318
CORRECTIVE ACTION PLAN Concerning Finding 2025-001 - Procurement Contact Person Responsible for Corrective Action: Darcy K. Labbe, Superintendent Corrective Action: The Eagle Lake Sewer District will take the following actions to address finding 2025-001. A procurement policy was drawn up and implem...
CORRECTIVE ACTION PLAN Concerning Finding 2025-001 - Procurement Contact Person Responsible for Corrective Action: Darcy K. Labbe, Superintendent Corrective Action: The Eagle Lake Sewer District will take the following actions to address finding 2025-001. A procurement policy was drawn up and implemented on February 23, 2026. Anticipated Completion Date: A procurement policy was signed by the Board of Trustees and implemented on February 23, 2026.
View Audit 404756
Finding 1218465 (2025-005)
Material Weakness 2025
Exceptional Children Have Opportunities
IL
Equipment & Real Property Management
Corrective Action Plan Finding No.: 2025 - 005 Condition: ECHO did not maintain a listing of capital equipment acquired with Federal funds. During testing of equipment purchased under the Education Stabilization Program, we noted that management was unable to provide a complete inventory identifying...
Corrective Action Plan Finding No.: 2025 - 005 Condition: ECHO did not maintain a listing of capital equipment acquired with Federal funds. During testing of equipment purchased under the Education Stabilization Program, we noted that management was unable to provide a complete inventory identifying equipment purchased with Federal awards or documenting the information required by the Uniform Guidance. As a result, ECHO could not demonstrate that equipment acquired with Federal funds was properly tracked and monitored. Plan: ECHO will establish procedures to record and maintain an inventory of capital equipment acquired with Federal and non-federal grant funds. The inventory lists will be maintained by the Director of Finance and Operations. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Dr. Rena Whitten, Superintendent
View Audit 404752
Finding 1218464 (2025-004)
Material Weakness 2025
Exceptional Children Have Opportunities
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Corrective Action Plan Finding No.: 2025 - 004 Condition: During testing of expenditures claimed under the Education Stabilization Fund program we identified $41,157 of expenditures that were included in a reimbursement request were not supported by allowable program expenditures. Subsequent to the ...
Corrective Action Plan Finding No.: 2025 - 004 Condition: During testing of expenditures claimed under the Education Stabilization Fund program we identified $41,157 of expenditures that were included in a reimbursement request were not supported by allowable program expenditures. Subsequent to the reimbursement request and receipt of grant funds, the checks issued as payment to vendors were voided as the vendors did not provide goods or services. These expenditures were determined to be unsupported and resulted in questioned costs. Plan: Administration will not create and hold checks for goods and services not yet rendered under a grant award, as this can lead to unsupported expenditures, should the goods or services not be provided or the checks are voided and not timely reported. The encumbrance process will be used appropriately, and payments will be made once the goods or services have been rendered. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Dr. Rena Whitten, Superintendent
View Audit 404752
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