Corrective Action Plans

Finding 1235510 (2025-104)

Material Weakness 2025

State of Montana

MT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Deficient FFATA Controls - Disaster Grants - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division concurs with the finding. The division has implemented changes in response to prior audit finding 2023-073. When federal reporting systems were updated in March 202...

Deficient FFATA Controls - Disaster Grants - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division concurs with the finding. The division has implemented changes in response to prior audit finding 2023-073. When federal reporting systems were updated in March 2025, the division adjusted its internal processes to align with the System for Award Management (SAM) and trained additional staff to reduce late and inaccurate reporting. Corrective actions have been implemented, and the required appendix is currently under review for approval. Responsible Party - Janae Brower, Chief Financial Officer, Montana Department of Military Affairs Target Implementation Date - 10/31/2026

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Finding 1235509 (2025-103)

Material Weakness 2025

State of Montana

MT

Subrecipient Monitoring § 200.303 § 200.332

Inadequate ALN Disclosure - Disaster Grants - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division concurs with the finding. The Assistance Listing Number was not included in payment information from approximately December 2022 through July 2024. Following Audit...

Inadequate ALN Disclosure - Disaster Grants - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division concurs with the finding. The Assistance Listing Number was not included in payment information from approximately December 2022 through July 2024. Following Audit Finding Number 2023-074, the Assistance Listing Number was added to the payment letter each subrecipient receives. Inclusion of the Assistance Listing Number has also been added to the reimbursement process. Corrective actions have been implemented. Responsible Party - Janae Brower, Chief Financial Officer, Montana Department of Military Affairs Target Implementation Date - 10/30/2026

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Finding 1235508 (2025-102)

Material Weakness 2025

State of Montana

MT

Allowable Costs / Cost Principles Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332 § 200.403

Inadequate Supporting Documentation - Disaster Grants - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division partially concurs. The Division validated the reviewed project costs through its internal review and through additional Federal Emergency Management Agen...

Inadequate Supporting Documentation - Disaster Grants - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division partially concurs. The Division validated the reviewed project costs through its internal review and through additional Federal Emergency Management Agency (FEMA) processes, including the Validate As You Go procedure, and determined the costs to be allowable. The division acknowledges the cited federal compliance criteria and recognizes the opportunity to strengthen the consistency, accessibility, and retention of project documentation. To enhance existing processes, the division has implemented a standardized project file structure that clearly identifies the location of supporting documentation and ensures official grant files are complete rather than relying solely on documentation stored within federal systems. This process is being applied to the disasters that occurred in December 2025 and were federally declared in April 2026. The division will continue to evaluate and refine its documentation practices while maintaining appropriate controls, reviews, validations, payments, and closeout procedures for federally funded projects. Responsible Party - Janae Brower, Chief Financial Officer, Montana Department of Military Affairs Target Implementation Date - 10/31/2026

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Finding 1235507 (2025-101)

Material Weakness 2025

State of Montana

MT

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

Inadequate Subrecipient Monitoring - Disaster Grants - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division concurs with the finding. The division began implementing subrecipient audit report reviews in May 2025 as part of subrecipient monitoring. A standard ope...

Inadequate Subrecipient Monitoring - Disaster Grants - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division concurs with the finding. The division began implementing subrecipient audit report reviews in May 2025 as part of subrecipient monitoring. A standard operating procedure will be completed by September 30, 2026, to provide each program a process for reviewing and conducting necessary follow-up, including management decision letters, in compliance with 2 CFR 200. Responsible Party - Janae Brower, Chief Financial Officer, Montana Department of Military Affairs Target Implementation Date - 9/30/2026

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Finding 1235494 (2025-039)

Material Weakness 2025

State of Montana

MT

Reporting Internal Control / Segregation of Duties § 200.303

Misstated Obligation Reporting - SLFRF - GOV - The Montana Governor's Office of Budget and Program Planning does not agree that this matter represents material noncompliance. As the finding itself confirms, cumulative obligations were accurate as of the federal December 31, 2024 obligation deadline....

Misstated Obligation Reporting - SLFRF - GOV - The Montana Governor's Office of Budget and Program Planning does not agree that this matter represents material noncompliance. As the finding itself confirms, cumulative obligations were accurate as of the federal December 31, 2024 obligation deadline. No evidence supports the assertion that Treasury drew any incorrect conclusions from the one-quarter reporting delay, and the statement that the federal government “may have concluded” funds would be returned is speculative rather than fact based. The Office maintained documented controls over SLFRF administration and reporting, and the assertion that the Office had “no control” for verifying current obligations is factually incorrect, as the finding itself describes multiple control activities, including portal validations, MOU delegations, SABHRS budgetary accounting limitations, and standardized form checks. Additionally, the auditors identified no unsupported obligations under these controls or from the Office's interagency agreements, demonstrating that the Office’s control environment provided adequate assurance over current obligations and that additional internal audit procedures were not warranted given the low assessed risk of noncompliance before the obligation deadline. Ultimately, the one-quarter timing difference reflected a prudent and immaterial verification of accumulating budgetary reservations under newly issued Treasury guidance and had no impact on current or future financial integrity, state or federal appropriations, federal program outcomes, or compliance with cumulative obligation reporting requirements. Responsible Party - Chet McLean, Internal Control Coordinator, Montana Office of the Governor and Lieutenant Governor Target Implementation Date - N/A

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Finding 1235492 (2025-037)

Material Weakness 2025

State of Montana

MT

Subrecipient Monitoring § 200.303

Noncompliant Subrecipient Communications and Controls - SLFRF - DOA - The Montana Department of Administration Architecture and Engineering Division partially concurs because although the cumulative total for multiple awards was not explicitly listed in Exhibit A of the initial grant agreement, subr...

Noncompliant Subrecipient Communications and Controls - SLFRF - DOA - The Montana Department of Administration Architecture and Engineering Division partially concurs because although the cumulative total for multiple awards was not explicitly listed in Exhibit A of the initial grant agreement, subrecipients executed their agreements at the same time and were formally notified of the total funding amount across all projects. Throughout the grant period, the Euna Grants system maintains full transparency and gives subrecipients continuous access to the Post-Award Status Report, which displays individual award amounts and the cumulative total. Subrecipients can export or print this information at any time. The Architecture and Engineering Division will continue to use the Euna Grants system and will encourage subrecipients to use the system to maintain full transparency and access to the Post-Award Status Report. The division will update its internal controls as necessary to ensure all required subaward elements, including federal award amounts, are communicated to subrecipients in a timely manner. Responsible Party - Russell Katherman, Administrator of Architecture and Engineering , Montana Long Range Building, Montana Department of Administration Target Implementation Date - 6/30/2026

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Finding 1235430 (2025-097)

Material Weakness 2025

State of Montana

MT

Matching / Level of Effort / Earmarking Eligibility Material Weakness § 200.303

Untimely Eligibility Determinations - CHIP - Medicaid - DPHHS - The Montana Department of Public Health and Human Services prioritized safeguarding continuous coverage for eligible Montanans during the unwinding period while working to minimize delays for new applicants. No questioned costs were ide...

Untimely Eligibility Determinations - CHIP - Medicaid - DPHHS - The Montana Department of Public Health and Human Services prioritized safeguarding continuous coverage for eligible Montanans during the unwinding period while working to minimize delays for new applicants. No questioned costs were identified in connection with this finding, underscoring that the issue was related to processing timeliness rather than improper payments. To ensure timely eligibility determinations going forward, the department implemented case-based processing in May 2026 that prioritizes cases based on aging and processing timelines, along with business processes to communicate with clients regarding necessary documentation for eligibility determinations. Responsible Party - Brenda Crawford, Internal Control and Compliance Officer, Montana Department of Public Health and Human Services Target Implementation Date - 5/15/2026

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Finding 1235429 (2025-096)

Material Weakness 2025

State of Montana

MT

Subrecipient Monitoring § 200.303

Noncompliant FFATA Reports - CHIP - DPHHS - The Montana Department of Public Health and Human Services agrees that internal control deficiencies existed in its subaward reporting processes under the Federal Funding Accountability and Transparency Act (FFATA) during fiscal years 2024 and 2025, and th...

Noncompliant FFATA Reports - CHIP - DPHHS - The Montana Department of Public Health and Human Services agrees that internal control deficiencies existed in its subaward reporting processes under the Federal Funding Accountability and Transparency Act (FFATA) during fiscal years 2024 and 2025, and that instances of noncompliance occurred. The department implemented additional internal controls and corrected the Children’s Health Insurance Program (CHIP) FFATA reports. Responsible Party - Brenda Crawford, Internal Control and Compliance Officer, Montana Department of Public Health and Human Services Target Implementation Date - 7/1/2025

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Finding 1235428 (2025-095)

Material Weakness 2025

State of Montana

MT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

Inadequate Provider Eligibility Controls - CHIP - DPHHS - The Montana Department of Public Health and Human Services does not concur. The department’s existing screening and enrollment controls satisfy the requirements of 42 CFR 455.410 and 455.412, and the federal grantor agency has already reviewe...

Inadequate Provider Eligibility Controls - CHIP - DPHHS - The Montana Department of Public Health and Human Services does not concur. The department’s existing screening and enrollment controls satisfy the requirements of 42 CFR 455.410 and 455.412, and the federal grantor agency has already reviewed and formally closed this finding based on those controls, as described below. The department implemented enhanced internal controls in fiscal year 2025 in direct response to prior single audit recommendations. Under these controls, the department receives and reviews a comprehensive quarterly screening report from its contractor and requires documented follow‑up when necessary. The federal grantor agency reviewed the department’s enhanced procedures, the contractor’s screening methodology, and the validation results, and closed the single audit finding, confirming the controls were adequate. In January 2025, the contractor provided a validation in which active National Provider Identifiers (NPIs) were compared against the Montana Medicaid file and the Provider Enrollment, Chain and Ownership System (PECOS). The validation confirmed a 96‑percent match rate requiring no further screening or enrollment actions, leaving only 4 percent of providers for the contractor to screen and enroll under federal requirements. Upon later audit inquiry, the department again consulted the federal agency. While reiterating regulatory expectations, the federal agency clarified that “the form and manner” of oversight activities remain within the state agency’s discretion. Given this explicit federal affirmation, together with the agency’s prior closure of the finding, the department maintains that its controls are fully compliant and effective and respectfully disagrees with the audit finding. Responsible Party - Brenda Crawford, Internal Control and Compliance Officer, Montana Department of Public Health and Human Services Target Implementation Date - N/A

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Finding 1235427 (2025-094)

Material Weakness 2025

State of Montana

MT

Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Erroneous Beneficiary Payments - CHIP - DPHHS - The Montana Department of Public Health and Human Services does not concur. The department identified an interface issue with its contractor and promptly corrected the affected payments. The unadjusted claim amount totaled approximately $26,000 and aff...

Erroneous Beneficiary Payments - CHIP - DPHHS - The Montana Department of Public Health and Human Services does not concur. The department identified an interface issue with its contractor and promptly corrected the affected payments. The unadjusted claim amount totaled approximately $26,000 and affected 48 beneficiaries out of $146.6 million in total contractor‑paid claims during the audit period, representing approximately 0.018 percent of total claims paid. The department determined this amount to be immaterial to the fiscal year‑end financial statements. Had the amount been significant, the department would have corrected the affected payments before fiscal year‑end. The department worked with its contractor to resolve the interface issue, which was fully corrected in April 2026. Responsible Party - Brenda Crawford, Internal Control and Compliance Officer, Montana Department of Public Health and Human Services Target Implementation Date - N/A

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Finding 1235416 (2025-024)

Material Weakness 2025

State of Montana

MT

Special Tests & Provisions Material Weakness Reporting § 200.303

Inadequate Internal Controls Over Certified Payrolls - AIP - DOA - The Montana Department of Administration partially concurs with the finding. While the department oversees construction activities, it has consistently informed agencies that they retain responsibility for grant administration and fe...

Inadequate Internal Controls Over Certified Payrolls - AIP - DOA - The Montana Department of Administration partially concurs with the finding. While the department oversees construction activities, it has consistently informed agencies that they retain responsibility for grant administration and federal reporting for grants awarded directly to them. Each agency is responsible for notifying the Department of all applicable grant requirements, guidance, and restrictions. In this instance, the department understood that the Montana Department of Transportation approved invoices reflecting the federal and non-federal funding split only after receiving the contractor’s Statement of Compliance for all pay periods included in the invoicing period. Due to limited time to respond to the audit finding, the department was unable to confirm with its contracted engineering firm the specific dates the certified payrolls were received and verified. To strengthen future compliance, the department will include language in project memoranda of understanding assigning responsibility for federal wage-rate compliance and record keeping to the agency that received the federal grant. The department will also implement internal controls requiring agencies to confirm that certified payroll requirements have been verified before payments are processed. Responsible Party - Russell Katherman, Administrator of Architecture and Engineering , Montana Long Range Building, Montana Department of Administration Target Implementation Date - 12/31/2026

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Finding 1235415 (2025-023)

Material Weakness 2025

State of Montana

MT

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303

Inaccurate Federal Reporting - AIP - MDT - The Montana Department of Transportation will update its procedures and add a secondary review process for the 2026 report submission. The procedures will also be revised to clarify the analysis and reporting of payments and revenues to ensure compliance. R...

Inaccurate Federal Reporting - AIP - MDT - The Montana Department of Transportation will update its procedures and add a secondary review process for the 2026 report submission. The procedures will also be revised to clarify the analysis and reporting of payments and revenues to ensure compliance. Responsible Party - Kimberly Doherty, Accounting Systems Supervisor, Montana Department of Transportation Target Implementation Date - 12/31/2026

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Finding 1235414 (2025-022)

Material Weakness 2025

State of Montana

MT

Reporting § 200.303 § 200.328

Inaccurate Federal Reporting - AIP - MDT - The Montana Department of Transportation will be reviewing and updating its SF425 and SF270 procedures and adding a secondary review. This process began in January 2025, and the updated procedure will be completed by December 2026. Responsible Party - Kimbe...

Inaccurate Federal Reporting - AIP - MDT - The Montana Department of Transportation will be reviewing and updating its SF425 and SF270 procedures and adding a secondary review. This process began in January 2025, and the updated procedure will be completed by December 2026. Responsible Party - Kimberly Doherty, Accounting Systems Supervisor, Montana Department of Transportation Target Implementation Date - 12/31/2026

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Finding 1235400 (2025-093)

Material Weakness 2025

State of Montana

MT

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

Inaccurate Subsidy Payments - Adoption Assistance - DPHHS - The Montana Department of Public Health and Human Services agrees that its prior method for tracking subsidy rate changes was manual and was not sufficient to ensure all scheduled rate changes were applied. The practice of including multipl...

Inaccurate Subsidy Payments - Adoption Assistance - DPHHS - The Montana Department of Public Health and Human Services agrees that its prior method for tracking subsidy rate changes was manual and was not sufficient to ensure all scheduled rate changes were applied. The practice of including multiple rates in adoption subsidy agreements was discontinued in 2023. When the error was identified, the department conducted a full review of the affected activity to determine the scope of the issue, identified additional errors, and reported those errors to the auditors. The department corrected all payment errors, repaid the affected federal funds, and implemented tracking controls over the remaining scheduled subsidy rate changes. The department completed this corrective action in March 2026. Responsible Party - Brenda Crawford, Internal Control and Compliance Officer, Montana Department of Public Health and Human Services Target Implementation Date - 3/20/2026

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Finding 1235394 (2025-078)

Material Weakness 2025

State of Montana

MT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Noncompliant FFATA - Innovation Waivers - SAO - The Montana State Auditor’s Office concurs with the finding. The Office has provided additional training to the team responsible for administering the State Innovation Waiver grant. The Office has also strengthened its procedures for monitoring award n...

Noncompliant FFATA - Innovation Waivers - SAO - The Montana State Auditor’s Office concurs with the finding. The Office has provided additional training to the team responsible for administering the State Innovation Waiver grant. The Office has also strengthened its procedures for monitoring award notices to ensure that reports required under the Federal Funding Accountability and Transparency Act are submitted no later than the end of the month following the month in which an obligation is made. Responsible Party - Amber Long-Thorvilson, Chief Financial Officer, Montana State Auditor's Office Target Implementation Date - 9/1/2026

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Finding 1235391 (2025-055)

Material Weakness 2025

State of Montana

MT

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

Inaccurate Enrollment Reporting - SFA - MSU - The Montana State University - Bozeman concurs. The audit identified a gap related to unofficial withdrawals. The Office of the Registrar has developed and is implementing a procedure to capture enrollment reporting for unofficial withdrawals. Responsibl...

Inaccurate Enrollment Reporting - SFA - MSU - The Montana State University - Bozeman concurs. The audit identified a gap related to unofficial withdrawals. The Office of the Registrar has developed and is implementing a procedure to capture enrollment reporting for unofficial withdrawals. Responsible Party - Antoni Campeau, Registrar, Montana State University - Bozeman Target Implementation Date - 9/30/2026

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Finding 1235390 (2025-045)

Material Weakness 2025

State of Montana

MT

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

Inaccurate FISAP Reporting - SFA - MSU - The Montana State University – Bozeman partially concurs. The University concurs that additional efforts can be made to ensure data elements are reported accurately. The University has operated with transparency regarding known challenges in validating the FI...

Inaccurate FISAP Reporting - SFA - MSU - The Montana State University – Bozeman partially concurs. The University concurs that additional efforts can be made to ensure data elements are reported accurately. The University has operated with transparency regarding known challenges in validating the FISAP report with the Federal Student Aid office for the Federal Perkins Loan program dating back to 2019. Reporting for the Perkins Loan, which has been discontinued, now focuses on repayment activity, and the December cash‑on‑hand update is accurate for the distribution of asset calculation. The Montana State University – Billings acknowledges that tuition and fee amounts reported on FISAP Part II, Section E, Lines 22a and 22b for award years 2022-23 and 2023-24 were based on estimates derived from undergraduate and graduate enrollment percentages rather than actual tuition and fee assessments as required by FISAP instructions. To correct this issue, the University will discontinue the use of formulated allocations and implement a process that uses actual tuition and mandatory fee assessment data for students reported in FISAP Part II, Section D. Financial Aid will work with Financial Services, Institutional Research and Business Services to develop a report that identifies actual assessed tuition and fees, net of applicable refunds, and separately reports undergraduate and graduate amounts. To prevent recurrence, the University will establish an independent review of the tuition and fee calculations before each FISAP submission. The review will verify that the reported amounts are based on actual student charges, properly classified by student level, and consistent with FISAP reporting requirements. These actions will ensure future FISAP submissions comply with federal reporting instructions and accurately reflect actual tuition and fee assessments for the reported student population. Responsible Party - James Broscheit, Director of Financial Aid, Montana State University - Bozeman Justin Beach, Director of Financial Aid & Scholarships, Montana State University - Billings Target Implementation Date - 10/31/2026

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Finding 1235389 (2025-044)

Material Weakness 2025

State of Montana

MT

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

Noncompliant Excess Cash Management Controls - SFA - MSU - The Montana State University - Bozeman concurs. Because this issue was identified in the previous audit, the University implemented corrective action at the conclusion of that audit to prevent excess cash. The University does not expect this...

Noncompliant Excess Cash Management Controls - SFA - MSU - The Montana State University - Bozeman concurs. Because this issue was identified in the previous audit, the University implemented corrective action at the conclusion of that audit to prevent excess cash. The University does not expect this to be an issue in future audits. The Montana State University - Northern concurs. The University added a new internal control process in fiscal year 2025. Staff now receive a daily cash balance report for federal student financial aid funds that is automatically emailed to Business Services personnel. This process allows staff to monitor the balance and issue refunds as needed. The University believes this process will be effective in detecting and preventing noncompliance going forward. The Great Falls College concurs. The College will continue the controls established in July 2024, which have resulted in zero instances of excess cash since implementation. Responsible Party - James Broscheit, Director of Financial Aid, Montana State University - Bozeman Chris Wendland, Controller, Montana State University - Northern Carmen Roberts, Executive Director of Finance and Administration, Great Falls College – Montana State University Target Implementation Date - 1/31/2025

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Finding 1235388 (2025-043)

Material Weakness 2025

State of Montana

MT

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

Noncompliant Return of Uncashed Title IV Funds - SFA - MSU - The Montana State University - Bozeman concurs with the finding. A process has now been implemented for Higher Education Act loans in addition to Parent Loans for Undergraduate Students. This process has been formally documented, and the U...

Noncompliant Return of Uncashed Title IV Funds - SFA - MSU - The Montana State University - Bozeman concurs with the finding. A process has now been implemented for Higher Education Act loans in addition to Parent Loans for Undergraduate Students. This process has been formally documented, and the University will continue to provide cross-training on these procedures. Responsible Party - Ryan Christensen, Director of Student Accounts, Montana State University - Bozeman Target Implementation Date - 8/31/2026

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Finding 1235387 (2025-042)

Material Weakness 2025

State of Montana

MT

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Noncompliant Incentive Compensation Controls - SFA - MSU - The Montana State University - Bozeman concurs with the finding. Since approximately 2023, language has been included on the lump-sum bonus form that prohibits any bonus for classified staff related to the recruitment or admission of student...

Noncompliant Incentive Compensation Controls - SFA - MSU - The Montana State University - Bozeman concurs with the finding. Since approximately 2023, language has been included on the lump-sum bonus form that prohibits any bonus for classified staff related to the recruitment or admission of students. Any bonus request submitted to the Office of the Commissioner of Higher Education for contract employees is reviewed and approved by the University's Compensation Advisory Council, which also reviewed these federal regulations. In December 2024, the Montana University System Staff Compensation Plan was updated to explicitly exclude such payments. Responsible Party - Jeannette Grey Gilbert, Chief Human Resources Officer, Montana State University - Bozeman Target Implementation Date - 12/31/2024

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Finding 1235386 (2025-041)

Material Weakness 2025

State of Montana

MT

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Noncompliant GLBA Oversight - SFA - MSU - The Montana State University - Bozeman concurs. The University has hired a Chief Information Security Officer, who is designated as the Qualified Individual as part of the University’s Information Security Plan. Responsible Party - John Williams, Chief Infor...

Noncompliant GLBA Oversight - SFA - MSU - The Montana State University - Bozeman concurs. The University has hired a Chief Information Security Officer, who is designated as the Qualified Individual as part of the University’s Information Security Plan. Responsible Party - John Williams, Chief Information Security Officer, Montana State University - Bozeman Target Implementation Date - 2/28/2025

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Finding 1235361 (2025-056)

Material Weakness 2025

State of Montana

MT

Special Tests & Provisions Student Financial Aid Eligibility § 200.303

Inaccurate COA Calculations - SFA - UM - The University of Montana – Missoula conducted additional review and provided supplemental documentation and clarification for the remaining sampled student records; however, one exception could not be fully resolved. The University is committed to strengthen...

Inaccurate COA Calculations - SFA - UM - The University of Montana – Missoula conducted additional review and provided supplemental documentation and clarification for the remaining sampled student records; however, one exception could not be fully resolved. The University is committed to strengthening its documentation, retention, and review processes to ensure that support for cost-of-attendance calculations and adjustments is consistently maintained, documented, and adequately substantiated going forward. Responsible Party - Morgan Hahn, Interim Financial Aid Director, University of Montana - Missoula Target Implementation Date - 12/31/2026

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Finding 1235360 (2025-054)

Material Weakness 2025

State of Montana

MT

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

Inaccurate Enrollment Reporting - SFA - UM - The University of Montana - Missoula partially concurs because the University agrees that accurate and timely enrollment reporting is essential to compliance with federal requirements and recognizes the importance of maintaining effective controls over th...

Inaccurate Enrollment Reporting - SFA - UM - The University of Montana - Missoula partially concurs because the University agrees that accurate and timely enrollment reporting is essential to compliance with federal requirements and recognizes the importance of maintaining effective controls over the enrollment reporting process. However, the University is continuing to review the circumstances underlying this finding, including the interaction between institutional records, third-party reporting processes, and federal systems, and has not yet completed its assessment of all contributing factors. The University will enhance monitoring, reconciliation, and verification procedures to support accurate and timely reporting of enrollment information. Responsible Party - Morgan Hahn, Interim Financial Aid Director, University of Montana - Missoula Target Implementation Date - 3/31/2027

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Finding 1235359 (2025-053)

Material Weakness 2025

State of Montana

MT

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

Inaccurate Federal Aid Return Calculations - SFA - UM - The University of Montana - Missoula will continue strengthening controls over Return of Title IV calculations through increased coordination among involved offices, enhanced review of academic calendar and system data, and additional oversight...

Inaccurate Federal Aid Return Calculations - SFA - UM - The University of Montana - Missoula will continue strengthening controls over Return of Title IV calculations through increased coordination among involved offices, enhanced review of academic calendar and system data, and additional oversight of withdrawal-related processes. The University is committed to continuous improvement and to ensuring accurate calculations going forward. Responsible Party - Morgan Hahn, Interim Financial Aid Director, University of Montana - Missoula Target Implementation Date - 1/31/2027

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Finding 1235358 (2025-052)

Material Weakness 2025

State of Montana

MT

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

Inadequate FISAP Reporting Controls - SFA - UM - The Montana Technological University will establish a centralized repository and require supporting documentation for all key FISAP report line items to be retained in that location. The Helena College will establish automated procedures to reduce man...

Inadequate FISAP Reporting Controls - SFA - UM - The Montana Technological University will establish a centralized repository and require supporting documentation for all key FISAP report line items to be retained in that location. The Helena College will establish automated procedures to reduce manual processes, as well as a centralized repository for supporting documentation pertaining to all FISAP report line items. The University of Montana - Western will establish a procedure for documenting the required tuition and fees line items that must be reported on the FISAP and that correspond to the student population reported in Section D of the FISAP. The University of Montana - Missoula will strengthen FISAP reporting controls by formalizing procedures, improving documentation retention, centralizing supporting records, and implementing additional review of reported data before submission. The university is also exploring improvements to reporting and data-management processes to support accurate and reliable reporting. Responsible Party - Carleen Cassidy, Director of Finance and Budget, Montana Technological University Valerie Curtin, Executive Director of Compliance & Financial Aid, Helena College of Technology - University of Montana Louise Driver, Financial Aid Director, University of Montana - Western Morgan Hahn, Interim Financial Aid Director, University of Montana - Missoula Target Implementation Date - 9/30/2026

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Corrective Action Plans

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