FAC Explorer

Audit 299310

FY End
2023-06-30
Total Expended
$11.17M
Findings
4
Programs
13
Organization: City of Westland, Michigan (MI)
Year: 2023 Accepted: 2024-03-28
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386971 2023-001 Significant Deficiency - L
386972 2023-001 Significant Deficiency - L
963413 2023-001 Significant Deficiency - L
963414 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $7.51M Yes 0
14.218 Community Development Block Grants/entitlement Grants $1.47M Yes 1
14.239 Home Investment Partnerships Program $666,232 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $537,111 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $259,258 - 0
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $246,666 Yes 1
14.239 Covid-19 - Home Investment Partnerships Program $139,089 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $94,557 - 0
90.404 2018 Hava Election Security Grants $55,764 - 0
20.600 State and Community Highway Safety $30,906 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $25,413 - 0
10.569 Emergency Food Assistance Program (food Commodities) $21,121 - 0
16.607 Bulletproof Vest Partnership Program $2,796 - 0

Contacts

Name Title Type
R2R7D71478N3 Steve Smith Auditee
7344673167 Alisha Watkins Auditor
No contacts on file

Notes to SEFA

Title: Noncash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Westland, Michigan (the “City”) under programs of the federal government for the year ended June 30, 2023. 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 City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. 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. The pass-through entity identifying numbers are presented where available. The City 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 City has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance. During the year ended June 30, 2023, the City received noncash assistance in the amount of $21,121 under ALN 10.569, Food Distribution Cluster - Emergency Food Assistance Program. The expenditures are included on the schedule of expenditures of federal awards.
Title: Disaster Grants Public Assistance Program (ALN 97.036) Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Westland, Michigan (the “City”) under programs of the federal government for the year ended June 30, 2023. 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 City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. 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. The pass-through entity identifying numbers are presented where available. The City 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 City has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. Included in the Schedule for the year ended June 30, 2023 is $537,111 of expenditures incurred, under the Disaster Grants Public Assistance grant (ALN 97.036), in a previous fiscal year. The project worksheet for these expenditures was approved in the current fiscal year and these expenditures have been reported in the current fiscal year in accordance with the reporting requirements outlined in the 2023 Compliance Supplement.

Finding Details

Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Federal Award Identification Number and Year - B-20-MC-26-0017, B-21-MC-26-0017, B-22-MC-26-0017, and COVID-19-CDBG-CV (B-20-MW-26-0017) Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Per 24 CFR 91.520, a grantee's Consolidated Annual Performance and Evaluation Report (CAPER) is due 90 days after the close of a jurisdiction's program year. Condition - The City did not submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable as there were no questioned costs identified. Context - The City is required to file the CAPER annually and is due to the HUD within 90 days after the end of the program year. The CAPER for program year ended June 30, 2023, was due to HUD on October 1, 2023, but the City filed the CAPER on October 9, 2023. Cause and Effect - The City was aware of the CAPER due date; however, additional responsibilities of CDBG and other grants impacted the City's staff's ability to meet the deadline. Recommendation - We recommend the City build a timeline for preparation and completion of the CAPER to ensure timely filing. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. Upon recognizing the delay in submitting the CAPER for the program year ended June 30, 2023, we have taken immediate and strategic steps to address and prevent future occurrences. These include streamlining our data collection and reporting processes for greater efficiency, enhancing staff training on reporting responsibilities, and implementing robust internal monitoring to ensure adherence to reporting deadlines. These measures, designed to address both the immediate issue and bolster our overall reporting framework, demonstrate our commitment to transparency, accountability, and continuous improvement in our program operations.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Federal Award Identification Number and Year - B-20-MC-26-0017, B-21-MC-26-0017, B-22-MC-26-0017, and COVID-19-CDBG-CV (B-20-MW-26-0017) Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Per 24 CFR 91.520, a grantee's Consolidated Annual Performance and Evaluation Report (CAPER) is due 90 days after the close of a jurisdiction's program year. Condition - The City did not submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable as there were no questioned costs identified. Context - The City is required to file the CAPER annually and is due to the HUD within 90 days after the end of the program year. The CAPER for program year ended June 30, 2023, was due to HUD on October 1, 2023, but the City filed the CAPER on October 9, 2023. Cause and Effect - The City was aware of the CAPER due date; however, additional responsibilities of CDBG and other grants impacted the City's staff's ability to meet the deadline. Recommendation - We recommend the City build a timeline for preparation and completion of the CAPER to ensure timely filing. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. Upon recognizing the delay in submitting the CAPER for the program year ended June 30, 2023, we have taken immediate and strategic steps to address and prevent future occurrences. These include streamlining our data collection and reporting processes for greater efficiency, enhancing staff training on reporting responsibilities, and implementing robust internal monitoring to ensure adherence to reporting deadlines. These measures, designed to address both the immediate issue and bolster our overall reporting framework, demonstrate our commitment to transparency, accountability, and continuous improvement in our program operations.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Federal Award Identification Number and Year - B-20-MC-26-0017, B-21-MC-26-0017, B-22-MC-26-0017, and COVID-19-CDBG-CV (B-20-MW-26-0017) Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Per 24 CFR 91.520, a grantee's Consolidated Annual Performance and Evaluation Report (CAPER) is due 90 days after the close of a jurisdiction's program year. Condition - The City did not submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable as there were no questioned costs identified. Context - The City is required to file the CAPER annually and is due to the HUD within 90 days after the end of the program year. The CAPER for program year ended June 30, 2023, was due to HUD on October 1, 2023, but the City filed the CAPER on October 9, 2023. Cause and Effect - The City was aware of the CAPER due date; however, additional responsibilities of CDBG and other grants impacted the City's staff's ability to meet the deadline. Recommendation - We recommend the City build a timeline for preparation and completion of the CAPER to ensure timely filing. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. Upon recognizing the delay in submitting the CAPER for the program year ended June 30, 2023, we have taken immediate and strategic steps to address and prevent future occurrences. These include streamlining our data collection and reporting processes for greater efficiency, enhancing staff training on reporting responsibilities, and implementing robust internal monitoring to ensure adherence to reporting deadlines. These measures, designed to address both the immediate issue and bolster our overall reporting framework, demonstrate our commitment to transparency, accountability, and continuous improvement in our program operations.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Federal Award Identification Number and Year - B-20-MC-26-0017, B-21-MC-26-0017, B-22-MC-26-0017, and COVID-19-CDBG-CV (B-20-MW-26-0017) Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Per 24 CFR 91.520, a grantee's Consolidated Annual Performance and Evaluation Report (CAPER) is due 90 days after the close of a jurisdiction's program year. Condition - The City did not submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable as there were no questioned costs identified. Context - The City is required to file the CAPER annually and is due to the HUD within 90 days after the end of the program year. The CAPER for program year ended June 30, 2023, was due to HUD on October 1, 2023, but the City filed the CAPER on October 9, 2023. Cause and Effect - The City was aware of the CAPER due date; however, additional responsibilities of CDBG and other grants impacted the City's staff's ability to meet the deadline. Recommendation - We recommend the City build a timeline for preparation and completion of the CAPER to ensure timely filing. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. Upon recognizing the delay in submitting the CAPER for the program year ended June 30, 2023, we have taken immediate and strategic steps to address and prevent future occurrences. These include streamlining our data collection and reporting processes for greater efficiency, enhancing staff training on reporting responsibilities, and implementing robust internal monitoring to ensure adherence to reporting deadlines. These measures, designed to address both the immediate issue and bolster our overall reporting framework, demonstrate our commitment to transparency, accountability, and continuous improvement in our program operations.