FAC Explorer

Audit 19680

FY End
2022-03-31
Total Expended
$2.59M
Findings
2
Programs
11
Organization: Charter Township of Redford (MI)
Year: 2022 Accepted: 2022-10-26
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
23720 2022-003 Material Weakness - L
600162 2022-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $1.22M Yes 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $811,942 Yes 1
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $166,540 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $129,282 - 0
16.922 Equitable Sharing Program $105,717 - 0
10.559 Summer Food Service Program for Children $48,864 - 0
93.498 Covid-19 - Provider Relief Fund $24,907 - 0
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding (cesf) $23,195 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,708 - 0
16.602 Corrections_research and Evaluation and Policy Formulation $5,834 - 0
20.507 Federal Transit_formula Grants $1,413 - 0

Contacts

Name Title Type
RAAPKJBKEGE8 Jaclyn Harper Auditee
3133872767 David Helisek Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Charter Township of Redford (the Charter Township) under programs of the federal government for the year ended March 31, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Charter Township, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Charter Township. Expenditures reported in the Schedule are reported on the same basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to ALN 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services guidance and frequently asked questions, as outlined in the 2021 Compliance Supplement Addendum. The pass-through entity identifying numbers are presented where available. The Charter Township has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
CFDA Number, Federal Agency, and Program Name 21.027, U.S. Department of Treasury, Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 200.303(a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Condition During the audit of federal expenditures, it was noted that the Charter Township incorrectly reported project expenditure categories to Treasury. Questioned Costs N/A Identification of How Questioned Costs Were Computed N/A Context Project expenditure category amounts reported by the Township included $114,346 of expenditures reported as Administrative Expenses and Public Sector Capacity: Administrative Needs. The correct categorization of these costs was Public Sector Workforce: Payroll and Benefits for Public Health, Public Safety, or Human Services Workers Cause and Effect The Charter Township's process in place to review reports submitted to Treasury was not effective in identifying the reporting error. This resulted in the Charter Township incorrectly reporting expenditures to Treasury. Recommendation We recommend the Charter Township implement another layer of review to ensure reported costs are accurate. Views of Responsible Officials and Planned Corrective Actions The Charter Township agrees with the finding and will put procedures into place to ensure appropriate layers of review are performed when reporting expenditures.
Finding 2022-003
CFDA Number, Federal Agency, and Program Name 21.027, U.S. Department of Treasury, Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 200.303(a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Condition During the audit of federal expenditures, it was noted that the Charter Township incorrectly reported project expenditure categories to Treasury. Questioned Costs N/A Identification of How Questioned Costs Were Computed N/A Context Project expenditure category amounts reported by the Township included $114,346 of expenditures reported as Administrative Expenses and Public Sector Capacity: Administrative Needs. The correct categorization of these costs was Public Sector Workforce: Payroll and Benefits for Public Health, Public Safety, or Human Services Workers Cause and Effect The Charter Township's process in place to review reports submitted to Treasury was not effective in identifying the reporting error. This resulted in the Charter Township incorrectly reporting expenditures to Treasury. Recommendation We recommend the Charter Township implement another layer of review to ensure reported costs are accurate. Views of Responsible Officials and Planned Corrective Actions The Charter Township agrees with the finding and will put procedures into place to ensure appropriate layers of review are performed when reporting expenditures.